Ethical Leadership In A Digital Era: Applying The IESBA Code To Selected Technology-Related Scenarios

This non-authoritative publication provides seven hypothetical scenarios to illustrate how accountants can navigate practical issues in ethical leadership when using or implementing technology.

Each scenario highlights the application of specific requirements and guidance in the IESBA Code, in particular those related to compliance with the fundamental principles of ethics, and auditor independence.

The publication was developed by the JICPA under the auspices of the International Ethics Standards Board for Accountants (IESBA)’s Technology Working Group. The document is available on the IESBA’s and JICPA’s websites.