Course description:
This webinar explores how artificial intelligence — when misused or over-relied upon — can undermine professional judgment in CPAs, lawyers, and other regulated professionals. Drawing on real-world case studies where AI tools were used inappropriately (e.g., legal 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.
Learning Objectives
- 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.
This session is ideal for CPAs, lawyers, auditors, consultants, and other regulated professionals who want to deepen their understanding of ethical AI use and reinforce sound judgment in an era of rapid technological change.
Additional Information
- Program Level: Basic
- Program pre-requisites: There are no prerequisites for this course
- Advance preparation: None
- Delivery method: Group internet-based
- CPE credits: Participants will earn 2.0 CPE credits in the field of study of ethics.
- Refunds and cancellations: Sheriff Consulting will issue refunds for courses cancelled by participants no later than 24 hours before the start time of the program. For more information regarding refund, complaint, and/or program cancellation, please contact our offices: garthonline@sheriffconsulting.com
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.
