The international ethics code for accountants now requires a professional accountant who intends to use technology's output to exercise professional judgement over it, and names automation bias

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The global standard setter's revisions to the International Code of Ethics for Professional Accountants, adopted by member bodies that make the Code binding on their members (Singapore's institute, for one, adopted the same text effective 15 December 2024). R220.8 says an accountant in business who intends to use the output of technology, whether developed internally or by third parties, shall exercise professional judgment to determine the steps needed to meet the duty to prepare and present information properly; R320.11 requires an accountant in public practice to determine whether such use is appropriate; and the guidance lists automation bias — favouring automated output even when reasoning or contradictory information questions it — among the biases to guard against. It governs how accountants use technology; it does not measure how much of their work is now reviewing machine output.

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A standard binds only where a member body adopts it and enforces it; it does not show how much review accountants actually do or how well.

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