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Technology and complexity in the professional environment

The IESBA’s Technology Task Force seeks your view about dealing with the threats created by complexity in the professional environment

As part of its Technology Project, the IESBA is considering proposals to revise the IESBA Code of Ethics for Professional Accountants (including the International Independence Standards) (the Code). The project is intended to respond to the transformative effects of technology and the Project Proposal was informed by the December 2019 IESBA Technology Initiative, Final Report, which sets out seven recommendations, including specific areas for enhancements to the Code. 

Professional accountants today find themselves working in a complex operational, legal and regulatory environment, brought on by, amongst other factors, the impact of new technologies. The purpose of this survey is to solicit input to inform the IESBA’s activities and future deliberations in relation to revising the Code to more effectively deal with the complexity of the professional environment (refer pages 12-16 of the Final Report).

Because the stages of implementation of the Code may vary by jurisdiction, the survey is designed to allow respondents to respond based on their circumstances and experience.

All responses to this survey, whether complete or partial, once submitted will be accepted and considered as input for the work of the Technology Task Force. The responses received will be summarized (in various ways, including, for example by stakeholder group) for purposes of progressing the IESBA’s technology project, including providing feedback to the IESBA and in developing recommendations for possible further actions. Although the results of the survey may be made public through issues papers and related materials that may be tabled for the IESBA’s consideration in plenary session, and summarized in a report back to stakeholders, there will be no attribution of responses to any individual respondent.

This survey seeks your views by 10 November 2020 on:
  • The elements of complexity in the professional environment
  • Whether the Conceptual Framework in the Code appropriately addresses complexity
  • Whether, and if so how, the Code should be amended to incorporate complexity

Please contact Kam Leung ( for any questions.