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.

• Apply core ethical principles to common uses of AI in accounting and finance
• Identify AI limitations, fabricated output, and threats to objective judgment
• Evaluate AI-generated work using source evidence and risk-based human review
• Select safeguards for confidential information and AI agent access
• Assess independence threats and ethical concerns in AI-assisted services
• Evaluate the fairness and transparency of AI decisions affecting people
• Develop practical AI policies and escalation steps that support accountability

• 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

Course Content Created: October 2026

Presenter

About 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.