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IESBA Ethics & Independence Approach to Use of Technology
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.
It also highlights that recent revisions to the Code (effective December 2024) reinforce expectations in a technology-driven environment. These include the requirement to understand and explain how technology is used, assess whether outputs are appropriate for the intended purpose, and remain alert to biases such as over-reliance on automated outputs. Professional judgment cannot be delegated to technology, and outputs should not be accepted without appropriate challenge and validation.
These revisions also place greater emphasis on data governance and confidentiality, extending responsibilities across the entire data lifecycle from collection and use to storage and disposal. Use of data, including for AI model training, must be appropriately authorized. In addition, independence considerations are heightened when technology is used to deliver services, with particular focus on self-review threats, management responsibility, and commercial dependencies.
In response, IESBA has adopted a structured approach to address these developments, including updating the Code, actively monitoring emerging technologies such as AI and cybersecurity, and issuing practical guidance to support consistent application. This reflects a clear position that while technology continues to evolve, ethical principles must remain the anchor for professional behavior.
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Our Comments
Technology is reshaping the profession, but it does not change the underlying expectations of ethical conduct. The focus must remain on applying sound professional judgment, maintaining independence, and safeguarding trust. Robust application of the IESBA Code will be critical to ensuring that the benefits of technology are realized without compromising ethical standards.
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