Course Description

Transformative technologies are defined as tech that can facilitate mental health, emotional well-being, and enhanced human thriving. These have also been less optimistically labelled as disruptive innovation/technology.

This course provides a current and relevant discussion of transformative technologies and their ethical implications.  It is a hot-button issue. The transformative technologies of Big Data, AI, and Blockchain affect our day-to-day lives.

However, the ethical implications of these technologies for privacy, professional judgement and ESG are still not fully understood.  This course will both introduce these transformative technologies and help participants understand the ethical implications of using these technologies.

Learning Objectives

  1. Define transformative technology.
  2. Describe three transformative technologies: Big Data, Artificial Intelligence, and Blockchain.
  3. Recognize how transformative technology is reshaping accounting.
  4. Identify ethical considerations and implications for transformative technologies.
  5. Discuss the importance of judgment and decision making when interacting with transformative technologies.


NASBA Program Information

  • Program Level: Basic 
  • Prerequisites/Advance Preparation: None 
  • Delivery Method: QAS Self Study
  • CPE Credits/Fields of Study: Participants will earn 2.0 CPE in Information Technology and 0.5 CPE in Behavioral Ethics 
  • Enrollment Period/Expiration Date: One year from date of purchase
  • Date of Last Review/Update: March 28, 2024
  • Refund Policy/Complaint Resolution Policy: Our policies can be found in our FAQ
  • Registration & Attendance: To register for this course, please click the "Enroll Now" button. Full attendance and completion of all course materials are required to receive CPE credit.


Sheriff Consulting is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.

  • $95.00

    Professional Ethics and Tranformative Technologies

    Enroll Now

Course Curriculum

    1. Instructions for QAS Self Study

    2. Course Overview

    1. Introduction

    2. Review Question #1

    1. Transformative Technology - Big Data

    2. Review Question #2

    1. Transformative Technology - Artificial Intelligence

    2. Review Question #3

    1. Transformative Technology - Blockchain - Part 1

    1. Transformative Technology - Blockchain - Part 2

    2. Review Question #4