International Ethics Standards Board for Accountants (IESBA): Exposure draft published for comment until 20 Jun 2022 with proposed Technology-related enhancements to Global Ethics


IESBA published an Exposure Draft – “Proposed Technology-related Revisions to the Code” in February 2022 that is open for comment until 20 Jun 2022. Find the exposure draft here. The IESBA is set to approve the final technology-related revisions to the Code by March 2023. Information and Implications
Independent reviewers need to consider and assess the impact that bias and mis- and disinformation have on trust as well as objective decision making. The Exposure Draft seeks to enhance the Code’s robustness and expand its relevance in an environment being reshaped by rapid technological advancements. The proposed amendments will guide the ethical mindset and behavior of professional accountants in business and in public practice as they deal with changes brought by technology and freedom of distribution of unverified information in their work processes and the content of the services they provide

Context for the beginner

Accountants are called to act ethically on all matters, including technology related matters. For further information regarding discussions on ethical leadership in an era of complexity and digital change, read here

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Submit your comments by 6 June 2022 to SAIBA will leverage the benefit of the pooling of our members’ resources to submit comments on your behalf to the IESBA.

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