Dates and location
Hours
Dates and location
Hours
Description
The rapid advancement of artificial intelligence, particularly generative AI like ChatGPT, presents both opportunities and ethical challenges for CPAs. This course examines the AI alignment problem - where AI systems' objectives may misalign with human values - and its implications for maintaining professional standards. Through analysis of AI's evolution and current capabilities, participants will learn practical frameworks for evaluating AI-related risks while upholding the IESBA's five pillars of ethics. The course provides strategies for ethical AI implementation, including adopting a beginner's mind approach and applying risk-based frameworks to maintain professional judgment and integrity.
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Key Takeaways
By the end of this course, participants should be able to:
- Analyze the AI alignment problem and its potential implications for maintaining professional ethics and standards in CPA practice.
- Differentiate between the major branches of artificial intelligence (AGI, ANI, machine learning, and deep learning) and their practical applications in the professional environment.
- Explain the key technological developments and breakthroughs that led to the emergence of modern generative AI and large language models.
- Evaluate how the core components of ChatGPT (Chat, Generative, Pre-trained, Transformer) impact critical thinking and ethical decision-making in the CPA profession.
- Develop an ethical framework for AI implementation in CPA practice by integrating the IESBA's five pillars, beginner's mind approach, and risk assessment strategies.
Who Will Benefit
This course is designed for CPAs seeking to understand and ethically implement AI technologies while maintaining professional standards and judgment in their practice.
CPA Ontario AI Paper
In our thought leadership paper, Trust in New Frontiers: Putting AI Governance into Practice we examine how CPAs, guided by technical expertise and high ethical standards, can lead the charge in strengthening AI governance and building public trust.
Discover how CPAs can champion responsible AI governance and help organizations to embrace AI with confidence and integrity.
Disclaimer
The views expressed in the course are non-authoritative and have not been formally endorsed by CPA Ontario and do not reflect the views of CPA Ontario. The information included in the course is for general information purposes only.
CPA Ontario, the presenters and the authors do not accept any responsibility or liability that might occur directly or indirectly as a consequence of the use or application of or reliance on this material.
How to Access the Course
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To access the course on your computer please visit our BlackBoard site, and log-in using the same login and password used for the Registration Portal.
Please allow up to 15 minutes after registration for the course to appear on your BlackBoard page.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.
Speaker(s)
Garth Sheriff, CPA, CA, CPA (Illinois), CIA, CGMA, MAcc the founder of Sheriff Consulting and provides continuing professional development (CPD) courses in areas of leadership, communication, and assurance. Garth has worked as an assurance professional and learning provider for over 20 years. He has also acted in various stage and film productions and is a graduate in improvisation from The Second City and a proud member of ACTRA.