Master the non-delegable duty of care and defend your practice against hallucinations, deepfake fraud, and algorithmic bias.
This course is a definitive guide created in May of 2026 to address the immediate and unprecedented technological disruptions facing our profession. The integration of artificial intelligence into financial services has fundamentally transformed our operational landscape, creating a severe "Accountability Gap" where technical capabilities frequently outpace institutional governance. By selecting this comprehensive, up-to-the-minute course, you are taking a critical and proactive step to protect your practice, your firm, and the public interest in the algorithmic age.
Structured across four highly focused modules, this course confronts the structural realities of modern technology, from the profound dangers of automation bias and the 98 percent trap to the immediate professional liabilities of Shadow AI, deepfake fraud, and opaque "black box" algorithms. You will learn that while efficiency tools are evolving rapidly, your non-delegable duty of care remains absolute, and there is absolutely no algorithm for ethics, professional standards, or good governance.
You will leave this course armed not just with regulatory awareness, but with highly operational defense mechanisms. By mastering the Triangulation methodology, Out-of-Band verification protocols, and the 2026 CPA AI Risk Framework, you will be fully prepared to lead with integrity, ensure your professional resilience, and safely deploy these powerful technologies.
Writer, Trainer, On-demand Course Developer and Acclaimed Author
David Trahair, CPA, CA, is an author, trainer, and eLearning developer who creates on-demand video courses for CPAs across Canada. His courses cover topics including personal finance, ethics, AI, and Microsoft Excel. David is also the author of six personal finance books, three of which are national bestsellers. Through his firm, he helps CPAs build practical skills through engaging, self-paced learning.
Provincial regulators of CPAs in Canada do not require that independent providers of CPD be approved to offer courses. Instead, individual CPAs are responsible for assessing whether a CPD activity meets their requirements, and may take activities from any source provided those requirements are met.
Every course offered on LearnFormula is delivered by a qualified subject matter expert or learning organization, and advances learning objectives that are relevant to the responsibilities or professional competencies of Canadian CPAs. All activities on LearnFormula are quantifiable in terms of hours, and are also verifiable, in that users receive documented evidence of their attendance via a certificate of completion after finishing a course (and this certificate is stored by LearnFormula indefinitely). Nearly 100,000 Canadian CPAs successfully satisfy their CPD requirements via LearnFormula on an annual basis.
