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.
Board Papers 2022
Board Papers 2021
Board Papers 2020
Submission to the IESBA's proposals
Board Papers 2023
Project in progress
Access APESB pronouncements on the go.