Objectives of the Session
                                                   •   To provide:
                                                       – Background information about 
                                                           IESBA’s technology initiative
                                                       – Update on the Technology WG 
                                                           activities 
                                                   •   To receive CAG input on emerging 
                                                       themes observed by WG to date
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      Background – IESBA Technology Initiatives
                     April 2018
                                           June 2018
                     IESBA issued 
                     2019-2023 SWP                              September 2018
                     consultation paper  Technology WG 
                     (CP) which           established by                              December 2018
                     identified           IESBA                 IESBA discussed 
                     technology as an                           comments 
                     imperative priority                        received on the CP  IESBA approved 
                                                                including strong      WG’s Terms of 
                                                                support to prioritize  Reference
                                                                the topic and 
                                                                preliminary thinking 
                                                                from the 
                                                                Technology WG
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     Background
     Terms of Reference
   Objectives of the WG:
       a) Identify implications of technology developments on the robustness and 
          relevance of the Code 
       b) Develop proposed responses including revisions to the Code, publication 
          of non-authoritative material and discussion forums
       c) Identify outreach and partnership opportunities to share knowledge and to 
          promote the Code
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     Background
     Terms of Reference
  Highlights of other key elements:
  •  A phased approach (Phase 1 to be completed by December 2019)
  •  Initial information gathering focusing on AI/Robotic Process Automation (AI) and Big 
     Data/Data Analytics (Data)
  •  A focus on ethical behavior of both PAPPs and PAIBs
  •  Information gathering encompasses desk research, stakeholder meetings and other 
     channels such as focus groups and panel discussions; also partnership with other 
     professional organizations/stakeholders
  •  Liaise internally with other IESBA TFs as well as coordination with IAASB and IAESB 
  •  Phase 1 report to be presented to the Board in December 2019
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     Background
     Terms of Reference
           Any questions?
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