II. KEY THEMES OBSERVED
23. Based on the outreach and desk research undertaken by the Working Group, several key themes emerged in relation to the:
- A. Public interest accountability of PAs;
- B. Technology landscape;
- C. Potential ethics impact on the behavior of PAs (competence, objectivity, transparency, and independence);
- D. The need for multidisciplinary teams, and
- E. Standards, and guidance.
These are discussed in the next section. They also include stakeholder thoughts on developing consistent and clear standards in areas outside the IESBA Code. The Working Group notes that although these are outside the IESBA’s remit, the comments and ideas are relevant for other standard setting, regulatory, and advocacy bodies (both internal and external to the accounting profession) to consider. The IESBA could support, advocate for, or simply pass on those comments and ideas as input to such other bodies for their consideration.