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:

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.