JICPA and IESBA Staff Issue Joint Guidance Illustrating Application of IESBA Code to Technology-related Scenarios

[News]

Rapidly advancing technology is transforming the way that professional accountants conduct their work. In this dynamic context, accountants’ competencies and ethical mindset and behaviors, underpinned by the International Code of Ethics for Professional Accountants (including International Independence Standards) (the IESBA Code), are crucial to supporting continued public trust in their work.

To assist professional accountants in business and in public practice in ethically navigating the challenges and opportunities brought by technological transformations, earlier today the staff of the International Ethics Standards Board for Accountants (IESBA) and the staff of the Japanese Institute of Certified Public Accountants (JICPA) jointly released Ethical Leadership In a Digital Era: Applying the IESBA Code to Selected Technology-Related Scenarios. This non-authoritative publication provides seven hypothetical scenarios to illustrate how accountants can navigate practical issues in ethical leadership when using or implementing technology.

Each scenario highlights the application of specific requirements and guidance in the IESBA Code, in particular those related to compliance with the fundamental principles of ethics, and auditor independence.

The publication was developed by the staff of the JICPA under the auspices of the International Ethics Standards Board for Accountants (IESBA)’s Technology Working Group. The document also benefited from the input of the JICPA’s Ethics Committee and is available on the IESBA’s and JICPA’s websites.

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