Exploring the ethics of AI, GenAI, and Professional Accounting ethical considerations.
Since late 2022, the introduction of generative artificial intelligence (GenAI) tools has made artificial intelligence (AI) accessible to the masses, with the potential to dramatically reshape the way we work. GenAI is being embraced by businesses for a variety of purposes, including maintaining a competitive advantage, increasing productivity, reducing time pressure, and enhancing employee wellness.
However, ethical challenges related to AI continue to emerge. This course examines these ethical concerns within the context of professional accounting, encouraging participants to reflect on their ethical responsibilities when considering the use of GenAI tools.
The course also explores the standards set by the International Ethics Standards Board for Accountants (IESBA) and the International Code of Ethics for Professional Accountants (IESBA Code). The IESBA Code has been fully or partially adopted by over 100 countries worldwide, including Canada, a member of the International Federation of Accountants (IFAC). As a result, the IESBA Code serves as the foundation for professional codes of conduct in Canada and many other jurisdictions.
It is important to note that the specific details of adopted codes may vary by jurisdiction. Participants are therefore encouraged to consult their respective professional codes of conduct as needed during the course.
FCPA, FCA
Maureen R Gillis, FCPA FCA, is a highly sought after facilitator. She facilitates adult learning in topics related to leadership, ethics, success, and human behaviour. With formal training in adult learning and professional training in human resources management along with a designation as a Fellow Chartered Professional Accountant, Fellow Chartered Accountant (Canada) Maureen brings a multi-disciplinary perspective to her courses. She has taught at three universities and facilitated professional development sessions for members of professional organizations. With three decades of professional leadership experience, across sectors, she brings professional and practical insight to her courses. During her career, Maureen has also been active in volunteer roles as a coach and with organizations such as the Canadian Institute of Chartered Accountants Public Sector Accounting Board, Chartered Professional Accountants Canada, the Institute of Chartered Accountants of Nova Scotia, Junior Achievement of Nova Scotia, the Financial Management Institute, and the Chamber of Commerce, among others. She also served as a volunteer financial advisor for an NGO in Ghana, West Africa. Today, Maureen enjoys delivering relevant professional development courses to leaders and members of professional associations on current topics that supports their ongoing development and growth.
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.
