Master the rules, navigate real-world risks, and lead with integrity in the age of AI.
In this 4-hour course, we’ll cover all the basics regarding ethics for accountants, designed exclusively for Ontario CPAs. This completely updated 2026 edition strips away out-of-province content to focus entirely on the CPA Ontario Code of Professional Conduct, CPA Ontario’s oversight and discipline processes, and current regulatory guidance.
A major addition to this course is a brand-new, substantive section on Artificial Intelligence (AI). We will explore how modern AI tools connect to your existing CPA obligations such as integrity, confidentiality, and professional competence, and how to navigate risks like AI hallucinations, automation bias, and "shadow AI.”
We will also conduct a deep dive into violations by rule of professional conduct specifically for the province of Ontario. We’ll show you what the top seven broken rules have been since 1987, which account for a staggering 89% of all discipline cases, so you can focus on what catches most CPAs.
Furthermore, we have added four new detailed Ontario discipline cases, bringing the total to eight in-depth case studies. We will explore what led these CPAs to break the rules, covering issues like income tax fraud, employee fraud, entrusted funds, and professional competence, and the sanctions they received.
The course also features deep dives into the Bernie Madoff and QuadrigaCX cryptocurrency frauds.
The result is a practical, engaging ethics program where you’ll earn 4 verifiable professional ethics CPD hours while learning how to protect your reputation, your clients, your employer, and the profession.
8 activities • 7 videos • duration: 4h
Acclaimed Author and On-demand Course Developer
David Trahair, CPA, CA, is an author 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.
