International Code of Ethics for Professional Accountants: A Behind the Scenes Look at the eCode

Misha Pieters

Australian Accounting Review, 2019, vol. 29, issue 3, 595-598

Abstract: Technology is changing the way professional accountants work and how information is accessed. The eCode was launched in June 2019 to promote adoption, implementation and enforcement of the International Code of Ethics for Professional Accountants (including International Independence Standards). Digital features demonstrate the architecture of the Code and leverage technology to make access widely available to all and as user friendly as possible. This paper provides insight into why and how the International Ethics Standards Board of Accountants has dedicated significant resources to develop an eCode and highlights some of its key features to explore how technology is being used to improve access to and use of professional standards.

Date: 2019
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