Critical Thinking and Skepticism in AI-Augmented CPA Work (On-Demand - Wasny)
Overview
This course provides a concise overview of critical thinking and professional skepticism in AI-augmented CPA work. As artificial intelligence increasingly performs drafting, analysis, calculation, research, and other preparation tasks, CPAs are shifting toward higher-value roles involving review, verification, challenge, and professional judgment. Participants will examine professional standards, human cognitive biases, AI failure modes, evidence requirements, questioning techniques, vendor claims, documentation practices, and firm-level controls. The course emphasizes a central principle: AI output should be treated as an unverified claim requiring appropriate human challenge before professional reliance.
Access expires 180 days from purchase date |
Applicable for
Learning Objectives
Upon completion of this course, participants will be able to:
- Explain how professional skepticism applies to AI-augmented CPA work
- Identify cognitive biases and AI failure modes that can impair professional judgment
- Analyze AI-generated outputs using appropriate evidence and reliability principles
- Apply questioning techniques to challenge AI conclusions, assumptions, citations, and calculations
- Evaluate vendor claims, benchmarks, and AI system performance with appropriate skepticism
- Design risk-based verification and documentation procedures for AI-assisted work
- Develop practices that strengthen skepticism, accountability, and professional judgment within CPA firms
Content
- Professional skepticism and existing CPA standards
- Six traits of the skeptical professional mind
- Automation bias and other AI-related cognitive biases
- Evidence and verification rules for AI outputs
- Practical questioning and challenge techniques
- Vendor claims, benchmarks, and AI due diligence
- Review, documentation, accountability, and skeptical firm culture
Course Content Created: September 2026
The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.Presenter
Garrett Wasny, MA, CMC, CITP/FIBPAbout This Product
On-Demand Courses by Garrett Wasny. Garrett Wasny, MA, CMC, CITP/FIBP is an independent digital skills advisor to accountants worldwide. His courses focus on the intersection of accounting and technology, and provide guidance to practitioners on how to prosper in this dynamic age. The 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. The presentations reveal how practitioners can build on their core knowledge as financial stewards and develop new digital competencies as strategic advisors, cross-domain thinkers, and integrated reporters. You’ll walk away from his courses future-ready, tech-powered, and technically prepared to take on a storm of business disruption.
Please note that not all on-demand courses include downloadable materials such as course notes or slides.
How to get started
After completing your purchase, go to mylms.bccpa.ca. Log in using your CPABC Online Services credentials. Click Go to Your Courses and Materials to access your Learning Center. Select your course title to begin.
What you can expect
An optional exercise will be available to further your learning.
Course Dates & Registration
- 1.75
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 3
- Credits
Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.
Critical Thinking and Skepticism in AI-Augmented CPA Work (On-Demand - Wasny)
- 1.75
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 3
- Credits
Overview
This course provides a concise overview of critical thinking and professional skepticism in AI-augmented CPA work. As artificial intelligence increasingly performs drafting, analysis, calculation, research, and other preparation tasks, CPAs are shifting toward higher-value roles involving review, verification, challenge, and professional judgment. Participants will examine professional standards, human cognitive biases, AI failure modes, evidence requirements, questioning techniques, vendor claims, documentation practices, and firm-level controls. The course emphasizes a central principle: AI output should be treated as an unverified claim requiring appropriate human challenge before professional reliance.
Access expires 180 days from purchase date |
Applicable for
Learning Objectives
Upon completion of this course, participants will be able to:
- Explain how professional skepticism applies to AI-augmented CPA work
- Identify cognitive biases and AI failure modes that can impair professional judgment
- Analyze AI-generated outputs using appropriate evidence and reliability principles
- Apply questioning techniques to challenge AI conclusions, assumptions, citations, and calculations
- Evaluate vendor claims, benchmarks, and AI system performance with appropriate skepticism
- Design risk-based verification and documentation procedures for AI-assisted work
- Develop practices that strengthen skepticism, accountability, and professional judgment within CPA firms
Content
- Professional skepticism and existing CPA standards
- Six traits of the skeptical professional mind
- Automation bias and other AI-related cognitive biases
- Evidence and verification rules for AI outputs
- Practical questioning and challenge techniques
- Vendor claims, benchmarks, and AI due diligence
- Review, documentation, accountability, and skeptical firm culture
Course Content Created: September 2026
The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.Presenter
Garrett Wasny, MA, CMC, CITP/FIBPAbout This Product
On-Demand Courses by Garrett Wasny. Garrett Wasny, MA, CMC, CITP/FIBP is an independent digital skills advisor to accountants worldwide. His courses focus on the intersection of accounting and technology, and provide guidance to practitioners on how to prosper in this dynamic age. The 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. The presentations reveal how practitioners can build on their core knowledge as financial stewards and develop new digital competencies as strategic advisors, cross-domain thinkers, and integrated reporters. You’ll walk away from his courses future-ready, tech-powered, and technically prepared to take on a storm of business disruption.
Please note that not all on-demand courses include downloadable materials such as course notes or slides.
How to get started
After completing your purchase, go to mylms.bccpa.ca. Log in using your CPABC Online Services credentials. Click Go to Your Courses and Materials to access your Learning Center. Select your course title to begin.
What you can expect
An optional exercise will be available to further your learning.
Course Dates & Registration
Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.