Proposed Technology-related Revisions to the Code


Rapid technology changes have had an increasing impact on the everyday life of assurance practitioners.

IESBA proposes to enhance the Code of Ethics with Technology-related matters, including:

  • confidentiality imperatives of the digital age
  • ethical dimension of using or relying on the output of technology
  • identifying threats to compliance with fundamental principles arising from relying on the output of technology
  • strengthened and clarified International Independence Standards (IIS) with respect to technology-related non-assurance services (NAS) firms may provide to their audit clients or technology-related business relationships they may enter into with their audit clients.

Other proposed revisions to the Code of Ethics include:

  • importance of non-technical professional skills
  • considerations of complex circumstances when applying the Code’s conceptual framework
  • acknowledgement that the IIS that apply to assurance engagements are applicable to assurance engagements on non-financial information, for example, environmental, social, and governance (ESG) disclosures.

IESBA Exposure Draft and Consultation Documents

Proposed Technology-related Revisions to the Code | IFAC (


The XRB consultation period finished 9 May 2022, and no submissions were received.