Technology is a double-edged sword with both opportunities and challenges for the accountancy profession: Paper 2

This paper is the second of four thought leadership pieces that build on a collaborative exploratory paper and global roundtable event held jointly with Chartered Professional Accountants of Canada (CPA Canada) and the Institute of Chartered Accountants of Scotland (ICAS), entitled Ethical Leadership in an Era of Complexity and Digital Change. The exploratory paper, a summary of the event, and an on-demand recording are available here. The paper was also informed by diverse stakeholder views gathered through the IESBA’s broader technology initiative.