The International Ethics Standards Board for Accountants (IESBA) has issued a snapshot on 12th June 2026 outlining how ethics and independence apply in an environment where technology is deeply embedded in professional work. Tools such as artificial intelligence, digital assets, and cloud platforms are now integral to service delivery, decision-making, and stakeholder trust. While these technologies enhance capability and efficiency, they also introduce new risks and amplify existing ones, particularly around bias, transparency, accountability and independence.

The IESBA snapshot explains how ethics and independence apply to the use of technology in professional activities. It confirms that the International Code of Ethics for Professional Accountants (including International Independence Standards) (IESBA Code) continues to apply in full, irrespective of the technology used. Its principles-based framework remains the foundation for ethical conduct and is designed to be sufficiently robust to deal with rapid technological change. The snapshot reiterates that the five fundamental principles; integrity, objectivity, professional competence and due care, confidentiality, and professional behavior; must be applied consistently when using or relying on technology.