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Technology Landscape - Other Technologies and Technology-related Area

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This section highlights other technologies²that the Working Group encountered at a high-level during its fact-finding.

Technology Landscape - Focus on Data Governance

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Focus on Data Governance

Potential Ethics Impact on the Behavior of Pas- Independence

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Independence

Potential Ethics Impact on the Behavior of PAs - Responsibility for Transparency and Confidentiality

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Responsibility for Transparency and Confidentiality

Potential Ethics Impacts on the Behavior of PAs, Objectivity

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Objectivity

Potential Ethics Impact on the Behavior of PAs, Competence and Due Care

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Competence and Due Care

Need for Competence in the Digital Age

Technology Landscape - Cloud Computing

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Cloud Computing

Trends

Technology Landscape - Blockchain (Including Cryptocurrencies, Tokens and Decentralized Finance)

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Blockchain (Including Cryptocurrencies, Tokens and Decentralized Finance)

Trends

Technology Landscape Artificial Intelligence

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Artificial Intelligence

Trends

Technology Phase 2 Report, Potential Ethics Impact on the Behavior of Professional Accountants

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The following sections of the report focus on the potential ethics impacts of technology on the behavior of PAs: competence and due care, objectivity, transparency and confidentiality, and independence.