LF logo
by learnformula
search
Log in
search
Courses/Accounting & Tax/Accounting

CPAs as AI System Evaluators

Why the biggest expansion of the CPA role in a century is here, and how to master the four C's of AI assurance.

Created byGarrett Wasnyworkspace_premium
BeginnerUpdated Sep 15, 2026
CPAs as AI System Evaluators

What You'll Learn

check_circleExplain the emerging role of CPAs as AI system evaluators
check_circleIdentify major risks and failure modes associated with AI systems
check_circleApply established AI risk and assurance frameworks to evaluation engagements
check_circleAnalyze AI performance using appropriate benchmarks and testing methods
check_circleEvaluate AI governance, controls, documentation, and vendor evidence
check_circleAssess regulatory, ethical, independence, and liability considerations

About This Course

This course provides a concise overview of the emerging role of CPAs as independent evaluators of artificial intelligence systems. Participants will explore how established accounting competencies—including professional skepticism, assurance, internal controls, risk assessment, and evidence evaluation—can be applied to AI. The course introduces major AI standards and frameworks, common AI failure modes, evaluation techniques, governance considerations, regulatory developments, and opportunities for CPAs to provide credible AI assurance and advisory services.

Topics Covered:

  • The emerging CPA role in AI system evaluation

  • NIST, ISO, SOC 2, COSO, and AI assurance frameworks

  • AI regulatory and compliance developments

  • Hallucination, bias, model drift, sycophancy, and security risks

  • AI benchmarks, golden datasets, red-teaming, and performance testing

  • AI governance, controls, documentation, and evidence

  • AI evaluation engagements, independence, ethics, and professional liability

Your Instructor

Garrett Wasny
Garrett Wasny

MA, CMC, CITP/FITP

menu_book149 courses
star14,798 reviews

GARRETT WASNY, MA, CMC, CITP/FITP, is an artificial intelligence (AI) skills advisor to accountants, tax attorneys, enrolled agents, and tax preparers worldwide. His courses focus on the new intersection of accounting and technology, and provide guidance to practitioners on how to prosper in this dynamic age. His sessions demystify emerging cloud, mobile, and social applications, and explain in plain language how financial professionals can use these online tools to build trust, solve problems, and create new value. He’s also an award-winning Internet speaker, author, app developer, professional development specialist, and former management consultant for Price Waterhouse. He's published 50+ ebooks on computing and ethical issues related to accounting, written hundreds of articles and columns on Internet strategy, and delivered thousands of seminars and webinars to CPAs and accounting organizations around the globe.

Credit Information

Is this course eligible for my CPD requirements as a Canadian CPA?

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.

What Students Are Saying

0.0
Student's Choice
0 reviews

Frequently Asked Questions

We are a registered provider with 327+ associations and regulatory bodies worldwide. We operate across 29 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.

You May Also Like

Accounting & Tax: Financial Accounting

 Latest Accounting Update: ASPE and ASPO (2025)

star5.0(129)
2.5 CPD hrs
Audit & Assurance: Audit and Assurance Update

Assurance Update 2026

star5.0(133)
3 CPD hrs
Accounting & Tax: Personal Tax

How to do a Tax Return 2026

star4.9(62)
2.5 CPD hrs