June 2021 IESBA Working Group Briefing Paper

This Working Group Briefing Paper has been prepared by the IESBA Technology Working Group.

The purpose of the paper is to provide stakeholders with background information on the IESBA’s multi-workstream technology initiative. It sets out, for informational purposes only, a number of questions which the Working Group plans to explore with a broad range of stakeholders pursuant to its charge to gather views, insights and other information regarding the ethics implications for professional accountants in business and professional accountants in public practice when developing, implementing or using technology as part of their professional activities.