The Impact of Contemporary Technologies on Professional Codes of Ethics: Australia and Vietnam

The adoption and diffusion of contemporary technologies (e.g. data analytical tools and artificial intelligence (AI)) has had a significant impact on how accountants and auditors carry out their daily work practices. In adopting contemporary technologies there is concern within the profession (e.g. CPA Australia and the Institute of Charted Accountants in England and Wales (ICAEW)) that these technologies may impact adherence to the professional code of ethics (hereafter ‘Codes’).