Artificial Intelligence (AI) & Digital Technology
This project aims to build an understanding of how Artificial Intelligence and Digital Technology is being used by professional accountants and to determine whether additional professional and ethical obligations or guidance is required in this area to assist professional accountants.
The Technology-related revisions will impact APES 110 Code of Ethics for Professional Accountants (including Independence Standards) as well as other APESB pronouncements.
This project is now completed with the amending standard issued on 20 June 2024. The amending standard is effective from 1 January 2025, with early adoption permitted.
Related Documents:
Exposure Draft ED 05/23Technical Alert
| Comment | |
|---|---|
| Deloitte | View |
| CPA Australia | View |
| Institute of Public Accountants | View |
| CA ANZ | View |
Project Stages
Board Papers 2022
Project Update on Technology (BM 117 - Dec 2022)
Summary of IESBA Technology Developments (BM 117 - Dec 2022)
APESB Forensic Accounting Survey Responses (BM 117 - Dec 2022)
Project Update on Technology (BM 115 - Sept 2022)
Summary of IESBA Tech ED Global Feedback (BM 115 - Sept 2022)
Summary IESBA TWG Draft Phase 2 Report (BM 115 - Sept 2022)
Project Update on Technology (Jun 22)
APESB Presentation on IESBA's Proposed Technology-related Revisions to the Code (Jun 22)
Draft APESB Submission IESBA ED Technology June 2022 (Jun 22)
Summary of proposed revisions to the IESBA Code for Technology (Mar 22)
Board Papers 2020
Project Completed
Amending Standard issued June 2024 and effective from 1 January 2025
APESB mobile app
Access APESB pronouncements on the go.
Register for APESB Updates
