Disruptive Technologies Roundtable Summary

IAASB’s second disruptive technologies roundtable was held in February 2022. The roundtable was part of the IAASB’s ongoing exploration of disruptive technologies. These technologies already affect the audit and assurance profession with potential for even greater affects in the future.

This second roundtable builds on the discussions at the first disruptive technologies roundtable in November 2020 by exploring three different technologies: data access, automation and AI. Attendees included representatives from national standard setters, regulators and oversight bodies, professional organizations, preparers, public accounting firms and IAASB members.