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.

Exposure Draft ED 05/23
Technical Alert
Comment PDF
Deloitte View
CPA Australia View
Institute of Public Accountants View
CA ANZ View
Project Contact
Project Lead
Jacinta Hanrahan Principal
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Open until: 21/10/2023

Project Stages

Project Status

Project in progress

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