Approval of Technology-Related Amendments to Various Parts of the International Code of Ethics for Professional Accountants
اعتماد التعديلات المتعلقة بالتقنية على مختلف أجزاء الميثاق الدولي لسلوك وآداب المهنة
The Saudi Organization for Chartered and Professional Accountants, represented by its Ethics Committee, has approved the technology-related amendments made by the International Ethics Standards Board for Accountants to various parts of the International Code of Ethics for Professional Accountants. The amendments aim to provide guidance on fundamental ethical principles relevant to the technology era, strengthen the Code's direction of professional accountants' thinking and behavior in response to technology-driven changes, and enhance the international independence standard by clarifying circumstances under which firms or firm networks may or may not provide technology-related non-assurance services to audit or assurance clients. These updates complement prior revisions addressing the role and mindset of the professional accountant and non-assurance services, and are intended to ensure the Code remains fit for a business environment shaped by rapid technological advancement and digitalization.
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