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Technology Working Group

Objective

The IESBA is committed to monitor technology developments through a four-pillar approach. This consists of:

  • Internal board education,
  • Environmental scanning informed by the IESBA’s Technology Experts Group,
  • Ad-hoc analysis of technology impacts on other workstreams as needed, and
  • Facilitating the implementation of the Phase 2 Report recommendations, including contributing to developing or facilitating the development of non-authoritative resources. 
PROJECT CONTACT
Working Group
IESBA March 2025 Meeting Highlights

The IESBA considered a brief update from the Technology Working Group (TWG), which included the TWG’s activities since the June 2024 meeting. The IESBA reaffirmed its support for the TWG’s work in bringing technology issues to the forefront, including the application of the Code.

The IESBA will receive a further update from the TWG in due course.