Professional Ethics: The AI Alignment Problem
The rapid advancement of artificial intelligence, particularly generative AI like ChatGPT, presents both opportunities and ethical challenges for CPAs. This course examines the AI alignment problem - where AI systems' objectives may misalign with human values - and its implications for maintaining professional standards. Through analysis of AI's evolution and current capabilities, participants will learn practical frameworks for evaluating AI-related risks while upholding the IESBA's five pillars of ethics. The course provides strategies for ethical AI implementation, including adopting a beginner's mind approach and applying risk-based frameworks to maintain professional judgment and integrity.
Learning Objectives
- Analyze the AI alignment problem and its potential implications for maintaining professional ethics and standards in CPA practice.
- Differentiate between the major branches of artificial intelligence (AGI, ANI, machine learning, and deep learning) and their practical applications in the professional environment.
- Explain the key technological developments and breakthroughs that led to the emergence of modern generative AI and large language models.
- Evaluate how the core components of ChatGPT (Chat, Generative, Pre-trained, Transformer) impact critical thinking and ethical decision-making in the CPA profession.
- Develop an ethical framework for AI implementation in CPA practice by integrating the IESBA's five pillars, beginner's mind approach, and risk assessment strategies.
This course is designed for CPAs seeking to understand and ethically implement AI technologies while maintaining professional standards and judgment in their practice.
1.0 hrs of verifiable CPD Ethics (Certificate will be provided upon course completion)
Additional information
- Program pre-requisites: There are no prerequisites for this course
- Advance preparation: None
- Delivery method: E-learning
- CPD/CPE credits: Participants will earn 1.0 professional development ethics credits (hours)
- Verifiable course: 1.0hrs.
Your Instructor
Garth Sheriff is the founder of Sheriff Consulting, a firm specializing in the design and delivery of professional and leadership skill courses for accounting and finance professionals. Garth has worked as an assurance professional and learning provider for over 20 years. He has prepared and trained CPAs for critical changes to the profession. He earned a Master of Accounting and a Bachelor of Arts (Honours - Accounting) from the University of Waterloo. He is a member of the Chartered Professional Accountants of Ontario (CPAO), American Institute of Certified Public Accountants (AICPA) and the Institute of Internal Auditors (IIA). Garth has also acted in various stage and film productions. He is a graduate in improvisation from The Second City and a member of ACTRA (the Alliance of Canadian Cinema, Television and Radio Artists.