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IESBA STAFF PUBLICATION HIGHLIGHTS ETHICAL CONSIDERATIONS FOR ACCOUNTANTS USING EMERGING TECHNOLOGIES

July 15, 2026 | New York, NY | English

• Staff publication provides thought leadership on the ethical implications of emerging technologies used in the accountancy profession today. 
• Characteristic-based approach identifies how emerging technologies may create or amplify ethical threats to the IESBA Code’s fundamental principles. 
• Additional technology-related guidance will follow, with the next publication addressing artificial intelligence. 

The Staff of the International Ethics Standards Board for Accountants (IESBA) has released a new publication, Emerging Technologies: A Characteristics-Based Approach to Ethical Considerations for Professional Accountants, to support professional accountants as they develop, implement, or use emerging technologies in public practice and business.