IESBA Technology Working Group Phase 2 Report

Published on: Nov 22, 2022

This report documents the impacts of disruptive and transformative technologies on the work of professional accountants and provides extensive analysis and insights into the ethical dimension of those developments. The report also discusses the relevance and importance of the overarching principles and specific provisions in the International Code of Ethics for Professional Accountants in laying out the ethical guardrails for professional accountants as they face opportunities and challenges in their work as a result of rapid digitalization.


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