Technology Position Initiative

The Technology Position outlines how the IAASB will respond proactively to the challenges and opportunities that emerging technologies present for audit and assurance. This initiative is focused on meeting the commitments set out in the Technology Position, which lists eight guiding actions the IAASB will undertake to facilitate the appropriate use of technology by firms and practitioners.

A Dynamic and Multi-Faceted Effort

Actioning the Technology Position is an ongoing, multifaceted effort that reflects the evolving audit and assurance landscape. The initiative spans several coordinated activities, including:

1. Embedding a technology focus in active standard-setting projects.
2. Identifying and evaluating potential issues in existing standards through the recently published Catalog of Issues and Possible Actions (formerly referred to as the gap analysis).
3. Engaging with global experts, whose insights help ensure the IAASB’s approach remains agile, relevant, and future-ready.

Current Standard-Setting Projects with Technology Implications

Technology’s impact is a strategic driver in several IAASB projects. Visit these project pages to learn more:

• Audit Evidence & Risk Response
• ISA 500 Series

Identifying and Evaluating Potential Issues in Current Standards: Catalog of Issues and Possible Actions

The Catalog is a living document that serves as the IAASB’s cross-functional repository for technology-related issues, informed by diverse sources, including stakeholder feedback and outreach activities. It will be updated at least semi-annually, or more frequently as needed.

The Technology Position also calls for the creation of a feedback process, allowing stakeholders to share their feedback on the Catalog, including if any important aspects have been overlooked.

Submission Process

Feedback will be collected electronically and kept private. While submissions will not be attributed to individuals, they may be referenced in IAASB public materials. Please avoid including confidential information.

Consideration of Feedback

All feedback will be reviewed. While the IAASB will not respond to individual submissions, input will be considered collectively in setting priorities and determining the urgency and type of responses.

Share your feedback on the Catalog here.

IAASB Staff Contact

• Angelo Giardina
• ​Kevin Reinhardt
• Ida Diu
• Megan Leicht

External Global Advisory Groups

Technology Consultation Group

The Technology Consultation Group (TCG) provides input and support to task forces, working groups, or staff, as needed, on the effect of technology on other IAASB projects or activities.  

TCG Members

• Malik Datardina (External Member)
• Danielle Davies (External Member)
• Amy Fairchild (External Member)
• Sachiko Kai
• Wendy Stevens
• Xiaoyue Sun

Technology Advisory Network

The Technology Advisory Network (TAN) supports the IAASB’s efforts to monitor and adapt to emerging technologies that may impact the relevance and effectiveness of the Technology Position and standards. The TAN is comprised of representatives from the IAASB Jurisdictional Audit Standard Setters (JSS) network 

TAN Members

• Auditing and Assurance Standards Board (AASB) (Svetlana Berger, Jasmine Saini)
• American Institute of Certified Public Accountants (AICPA) (Erin Mackler, Amy Pawlicki)
• Financial Reporting Council (FRC) (Ramana McConnon)
• Institut der Wirtschaftsprüfer (IDW) (Neville Anderson, Wolfgang Boehm)
• Japanese Institute of Certified Public Accountants (JICPA) (Sachiko Kai)
• External Reporting Board (XRB) (Bruce Mcniven, Thinus Peyper)