Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
In late 2023, OpenAI made headlines worldwide with the sudden firing and equally sudden rehiring of CEO Sam Altman. What unfolded wasn’t just a tech world drama, but an ethical case study in real time. Boardroom decisions, stakeholder pressure, transparency failures, and mission conflict collided in a high-stakes environment with global consequences.
In this engaging 2-hour seminar, we’ll break down the Altman saga through the lens of professional ethics. Participants will examine what went wrong, how professional standards can guide difficult decisions, and what this event teaches us about leadership, governance, and ethical judgment in the age of AI.
Topics Include:
- Ethics of board accountability and mission alignment.
- Conflicts of interest and transparency in high-stakes decisions.
- Reputational risk and stakeholder pressure.
- Applying ethical frameworks in uncertain and high-pressure environments.
- Lessons for CPAs navigating governance in innovation-driven sectors.
Key Takeaways
By the end of this course, you will be able to:
- Understand the sequence of events that led to Altman’s removal and return.
- Identify ethical failures and tensions within the OpenAI board’s decision-making process.
- Explore the role of transparency, integrity, and objectivity in executive governance.
- Apply ethical decision-making models to leadership and organizational dilemmas.
- Reflect on how evolving technologies challenge traditional notions of professional ethics.
Who Will Benefit
CPAs in public practice or industry, executives, board members, audit committee professionals, and anyone interested in the intersection of ethics, leadership, and disruptive technology.
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).