The latest Exploring the IESBA Code installment focuses on technology and specifically Artificial Intelligence.
The Exploring the IESBA Code series, is intended to promote awareness, adoption and implementation of the IESBA Code of Ethics.
The twelve-installment publication series was launched in 2019. Each installment focuses on a specific aspect of the Code using real-world situations in a manner that is relatable and practical. Installments include useful links to access relevant resources and the Code of Ethics.
The publications include the following installments:
- The Five Fundamental Principles
- The Conceptual Framework, Step 1, Identifying Threats
- The Conceptual Framework, Step 2, Evaluating Threats
- The Conceptual Framework, Step 3, Addressing Threats
- Conflicts of Interest
- Responding to NOCLAR [for PAIBs]
- Responding to NOCLAR [for PAPPs]
- Pressure to Breach the Fundamental Principles
- The Role and Mindset Expected of Accountants – A Focus on Bias The Building Blocks Installment
- New: A Focus on Technology – Artificial Intelligence
To learn about the series and view all installments of Exploring the IESBA Code, visit the series landing page here