From www.icaew.com: (UK context) ICAEW is revising its Code of Ethics to address the implications of technology in accounting, following updates from the International Ethics Standards Board for Accountants.

The revisions emphasize the need for professional accountants to remain aware of technology developments and to maintain confidentiality throughout the data governance cycle.

The new guidelines require accountants to exercise professional judgment in utilizing technology outputs and to navigate potential self-interest and self-review threats related to technology.