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EP 100 (International News)
Episode 9 of the IESBA Decoding Ethics Podcast
02 Oct 2026
In Episode 9 of Decoding Ethics, host Jeanne Viljoen is joined by Donny C. Shimamoto, founder and managing director of IntrapriseTechKnowlogies LLC and inspiration architect for the Center for Accounting Transformation, to challenge the excitement around artificial intelligence in accounting.
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EP 100 (International News)
New IESBA Staff Q&As Support Implementation of Global Ethics and Independence Standards for Sustainability Assurance
29 Sep 2026
IESBA has issued new Staff Questions & Answers (Q&As) publication to help sustainability assurance practitioners and other stakeholders adopt and implement, or apply the provisions in the International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA). The publication addresses matters relating to effective date and transitional provisions, the rotation of engagement leaders and other key sustainability assurance leaders, and non-assurance services. It builds on the June 2025 Staff Q&As on the IESSA, which addressed other matters relating to the implementation of the IESSA.
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EP 100 (International News)
Episode 8 of the IESBA Decoding Ethics Podcast
21 Sep 2026
In Episode 8 of Decoding Ethics, host Jeanne Viljoen is joined by Lucy Cohen, 2025 President of the Association of Accounting Technicians (AAT) and founder and CEO of Mazuma, the UK's first subscription-based accountancy firm, to explore what small firms need to get right with artificial intelligence (AI). Drawing on her experience of resisting board pressure on generative AI, Lucy shares the one question she believes every accountant should ask before using AI: “Would I be happy to stand up and back this myself?”
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EP 100 (International News)
Episode 7 of the IESBA Decoding Ethics Podcast
04 Aug 2026
In Episode 7 of Decoding Ethics, host Jeanne Viljoen is joined by Caroline McGroary, member of Chartered Accountants Ireland and Fulbright Scholar in Cybersecurity Risk Management, to explore how organisations can build trust and resilience in a world reshaped by AI and cybersecurity risk.
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EP 100 (International News)
New IESBA Staff Publication Highlights Ethical Considerations for Accountants Using Emerging Technologies
15 Jul 2026
This publication provides timely thought leadership by offering an overview of the ethical implications of emerging technologies commonly used across the accountancy profession, including artificial intelligence, distributed ledger technologies, machine learning, quantum computing, and robotic process automation. Rather than focusing only on individual technologies, the guidance takes a durable, characteristic-based approach designed to remain relevant as technologies continue to evolve.
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EP 100 (International News)
Episode 6 of the IESBA Decoding Ethics Podcast
07 Jul 2026
In Episode 6 of Decoding Ethics, host Jeanne Viljoen is joined by Samantha Gloede, Global Head of Risk Services and Head of Trusted AI at KPMG, to explore how organisations can govern AI responsibly while accelerating innovation.
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EP 100 (International News)
IESBA Snapshot: The Firm Culture and Governance Project
15 Jun 2026
The snapshot outlines IESBA’s Firm Culture and Governance (FCG) Project, which aims to develop a global, principles-based FCG framework to help firms build and sustain a strong ethical culture across the whole firm. Following extensive research and stakeholder engagement, the IESBA decided to pursue a targeted update to the Code, with an exposure draft planned in December 2026 for public consultation.
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EP 100 (International News)
IESBA Snapshot: Ethics and Independence Approach to the Use of Technology
11 Jun 2026
The snapshot explains that the existing IESBA Code remains applicable in a technology-driven environment and continues to provide a principles-based framework for addressing evolving risks such as bias, reduced accountability, and threats to independence.
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EP 100 (International News)
IESBA Releases Guide on Proportionality of the IESBA Code
21 May 2026
The IESBA has released a guide to help professional accountants, and especially small and medium practices, understand how proportionality is built into the IESBA Code. The guide is meant to underscore that while ethics is not proportionate, the Code is. Proportionality is a defining feature of the Code's design, embedded through its principles-based approach, its building-blocks architecture, and its scalable conceptual framework.
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EP 100 (International News)
IESBA Launches Surveys for Post-Implementation Reviews of NOCLAR Standard and the Restructured Code
06 Apr 2026
The surveys aim to assess whether the NOCLAR provisions and the Restructured Code are achieving their intended objectives by identifying benefits and implementation challenges, and to inform any actions the IESBA may need to take in response.
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