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In order to assist the professional accountants in ethically navigating the challenges and opportunities brought by various technological advances, the Australian Accounting Professional and Ethical Standards Board (APESB) and the International Ethics Standards Board for Accountants (IESBA), have jointly released a publication, Applying the Code's Conceptual Framework to Independence: Practical Guidance for Auditors In Technology-related Scenarios .

The publication describes key technology-related provisions of the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code) and provides auditors with various practical examples involving technology-related non-assurance services to illustrate how to apply the Code's requirements w.r.t. independence.

To access the text of the publication, please click here

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