GIBProfessional Ethics: The AI Alignment Problem
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.
Learning Objectives
- Analyze the AI alignment problem and its potential implications for maintaining professional ethics and standards in CPA practice.
- Differentiate between the major branches of artificial intelligence (AGI, ANI, machine learning, and deep learning) and their practical applications in the professional environment.
- Explain the key technological developments and breakthroughs that led to the emergence of modern generative AI and large language models.
- Evaluate how the core components of ChatGPT (Chat, Generative, Pre-trained, Transformer) impact critical thinking and ethical decision-making in the CPA profession.
- 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.
This course is designed for CPAs seeking to understand and ethically implement AI technologies while maintaining professional standards and judgment in their practice.
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 1.0 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.
