Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
This seminar explores how artificial intelligence - when misused or over-relied upon can undermine professional judgment in CPAs and other regulated professionals. Drawing on real-world case studies where AI tools were used inappropriately (e.g., research, audit analysis, report drafting), participants will examine what went wrong, why ethical principles were compromised, and how professional judgment failed in high-stakes decisions. Through engaging narrative and illustrative examples, this session highlights the ethical implications of AI misuse and underscores the critical role of human judgment, professional skepticism, and integrity in ethical decision-making.
Participants will investigate themes such as:
- Overreliance on AI outputs without verification.
- Hallucinations and inaccurate guidance from generative AI.
- Misrepresentation of AI-generated content as authoritative.
- Erosion of professional skepticism and due care.
By examining these cases, attendees will understand the consequences of ethical lapses tied to AI misuse and learn how to strengthen ethical awareness and decision-making in their own practice.
Key Takeaways
By the end of this course, participants will be able to:
- Identify common scenarios where AI misuse compromises professional judgment.
- Analyze the ethical failures that arise when professionals defer to AI without verification.
- Apply core principles of professional ethics to situations involving AI decision-support tools.
- Develop strategies to safeguard professional judgment when using AI in practice.
- Describe how maintaining ethical standards enhances accountability, integrity, and trust in professional services.
Who Will Benefit
This session is ideal for CPAs, auditors and consultants who want to deepen their understanding of ethical AI use and reinforce sound judgment in an era of rapid technological change.
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 if 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
This course is a live webinar. You must attend the live course to receive verifiable CPD hours. We recommend you join five minutes prior to the scheduled starting time. To get the full experience of this interactive course, use a computer that has video and microphone capabilities.
If available, course materials can be accessed 2 business days prior to the course and should be downloaded in advance.
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, is the founder of Sheriff Consulting. Sheriff Consulting provides continuing professional experience (CPE) courses in leadership, communication, and assurance. Garth has worked as an assurance professional and learning provider for over 20 years. Garth has also acted in various stage and film productions. He is a graduate in improvisation from The Second City and a member of ACTRA (the Alliance of Canadian Cinema, Television and Radio Artists).