Technology: Ethics & Independence Considerations
Why is this Important?
Technology is reshaping how professional accountants work and how professional services are delivered. Artificial intelligence (AI), agentic AI systems, digital assets, and cloud-based platforms are increasingly embedded in how firms operate, how decisions are made, and how trust is built with clients, investors, and the public.
Yong Sok Jhun
IFAC Board Technical Advisor for Jungeun Shim
Korea
Yong Sok Jhun is a Technical Advisor for IFAC Board Member Jungeun Shim nominated by the Korean Institute of Certified Public Accountants (KICPA).
Mr. Jhun is a Partner at Echon & Co., a member firm of Morison Global. He previously led the Audit & Assurance practice at Deloitte Korea.
In addition, Mr. Jhun is the President of Confederation of Asian and Pacific Accountants (CAPA) and currently serves as the Vice President for International Affairs and as a Board Member of KICPA.
Mr. Jhun received his bachelor's degree in business administration from Korea University and holds an MA in business administration from Soongsil University. He is a certified public accountant in Korea.
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 330 LE RISPOSTE DEL REVISORE AI RISCHI IDENTIFICATI E VALUTATI
Ewan McCall
Ewan McCall is Research and Thought Leadership Manager at ICAS, where he leads the Shaping the Profession programme. His work focuses on how emerging technologies—particularly artificial intelligence—are reshaping the accountancy profession, and how professional judgement can be strengthened rather than diminished by technological change.
In March, ICAS published the findings of a year‑long research partnership on Generative AI and Professional Judgement in Accounting, examining how practitioners can use AI responsibly in complex decision‑making environments.
Before joining ICAS in 2025, McCall worked in research roles across the charity, heritage and technology sectors, with a focus on public‑interest outcomes. From 2017–19 he served as the UK Young Ambassador to Europe, presenting policy positions on skills and sustainability at G20‑level forums. In 2022, he published a social history of law in Scotland, exploring how technological change has shaped professional services over time.
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) N. 260 - COMUNICAZIONE CON I RESPONSABILI DELLE ATTIVITA’ DI GOVERNANCE
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 250 LA CONSIDERAZIONE DI LEGGI E REGOLAMENTI NELLA REVISIONE CONTABILE DEL BILANCIO
Log in or Register
Join the conversation! To comment on our Gateway perspective articles, make sure to log in or register.