Technology is changing the way professional accountants work and how information is accessed. The eCode was launched in June 2019 to promote adoption, implementation and enforcement of the International Code of Ethics for Professional Accountants (including International Independence Standards). Digital features demonstrate the architecture of the Code and leverage technology to make access widely available to all and as user friendly as possible. This paper provides insight into why and how the International Ethics Standards Board of Accountants has dedicated significant resources to develop an eCode and highlights some of its key features to explore how technology is being used to improve access to and use of professional standards.

中文翻译：

---

国际职业会计师道德守则：幕后花絮看看eCode

技术正在改变专业会计师的工作方式以及信息的获取方式。该eCode于2019年6月发布，以促进国际职业会计师道德守则（包括国际独立标准）的采用，实施和执行。数字功能演示了本规范的体系结构，并利用技术使访问广泛地提供给所有人，并尽可能地方便用户使用。本文深入探讨了国际道德标准会计师委员会为何以及如何将大量资源用于开发eCode，并重点介绍了其一些关键功能，以探索如何使用技术来改善对专业标准的获取和使用。