26 September 2022
This paper is a non-authoritative publication with seven hypothetical scenarios developed to assist professional accountants in business and in public practice navigate practical issues in ethical leadership when using or implementing technology.
Each scenario illustrates ethics, including independence, considerations for professional accountants as they apply the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code) in their decision-making.
The paper was developed by the Japanese Institute of Certified Public Accountants (JICPA), under the auspices of the International Ethics Standards Board for Accountants (IESBA)’s Technology Working Group.
You can access the publication here.