Course 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.

This course is designed for CPAs seeking to understand and ethically implement AI technologies while maintaining professional standards and judgment in their practice.

Learning Objectives

  1. Analyze the AI alignment problem and its potential implications for maintaining professional ethics and standards in CPA practice.
  2. Differentiate between the major branches of artificial intelligence (AGI, ANI, machine learning, and deep learning) and their practical applications in the professional environment.
  3. Explain the key technological developments and breakthroughs that led to the emergence of modern generative AI and large language models.
  4. Evaluate how the core components of ChatGPT (Chat, Generative, Pre-trained, Transformer) impact critical thinking and ethical decision-making in the CPA profession.
  5. 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.


Instructors

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).


NASBA Program Information

Program Level: Basic

Prerequisites: None

Advance preparation: None

Delivery Method: QAS Self Study

Credits: 1.0 CPE hours

Field of Study: 0.4 Ethics 0.6 Information Systems

Enrollment Period/Expiration Date: One year from date of purchase

Date of Last Program Review/Update: December 12, 2024

Refund Policy/Complaint Resolution Policy: Our policies can be found in our FAQ


Course curriculum

    1. Instructions for QAS Self Study

    2. Course Overview

    3. Participant Materials

    1. Module 1: The Alignment Problem

    2. Review Question 1

    1. Module 2: Ethics and the Branches of AI

    2. Review Question 2

    1. Module 3: LLMs

    2. Review Question 3

    1. Module 4: ChatGPT and Decision-Making

    2. Review Question 4

    1. Module 5: The Alignment Problem, Ethics and CPAs

    2. Review Question 5

About this course

  • $75.00
  • 14 lessons
  • 1 hour of video content

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