A practical framework for maintaining professional integrity, objectivity, and accountability in an AI-driven practice.
This course translates professional ethics into 50 practical principles for using artificial intelligence in accounting, auditing, tax, and financial management. Through realistic accounting examples, participants will explore how to verify AI output, protect confidential information, preserve independent judgment, and keep people accountable for AI-assisted work. Ten sections connect familiar professional duties with emerging risks, including fabricated answers, automation bias, unauthorized AI use, unfair decisions, and excessive agent permissions. Participants will identify practical safeguards they can apply to everyday workflows. The “laws” are teaching principles; applicable laws, professional standards, and organizational policies continue to govern the work.
Topics Covered:
- Integrity: honest disclosure, verified output, and open correction of errors
- Objectivity: automation bias, conflicting evidence, and independent judgment
- Professional competence: model limits, fabricated answers, and expert consultation
- Due care: source checks, risk-based review, and human approval
- Confidentiality: authorized tools, client data, and AI agent permissions
- Professional behavior: honest marketing, fair fees, and synthetic media
- Risks and guard rails: risk assessment, effective safeguards, and escalation
- Independence: management responsibility, self-review threats, and fee dependence
- Fairness to people: bias testing, transparency, and human review
- Leadership and culture: clear policies, speaking up, and personal accountability
Who Will Benefit/Target Audience:
This course is designed for CPAs, accountants, auditors, tax professionals, controllers, finance leaders, and accounting advisors who use, review, or oversee AI-assisted work.
MA, CMC, CITP/FITP
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.
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.
