Professional Ethics: The Unbelievable True Story of Open AI and ChatGPT (Live Webinar)
Overview
Founded by tech heavyweights including Elon Musk, Larry Page, and Sam Altman, OpenAI was created out of a shared fear:
What if artificial intelligence becomes too powerful — and ends up in the wrong hands?
From that fear emerged OpenAI — the organization that would later create ChatGPT, the AI system now being used by hundreds of millions of people worldwide, including professionals, firms, and regulators.
What followed was a wild and very public ethical experiment: a mission-driven nonprofit, an unprecedented governance structure, and a global race toward artificial general intelligence (AGI). That experiment eventually fractured — culminating in one of the most dramatic leadership crises in modern corporate history, when OpenAI’s CEO was abruptly fired and just as abruptly reinstated.
Beneath the headlines lies a deeper story about values, judgment, and control.
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Applicable for
Learning Objectives
By the end of this session, you will be able to:
- Describe the founding of OpenAI and its role as the creator of ChatGPT, including the leadership and governance events surrounding the removal and reinstatement of Sam Altman.
- Differentiate symbolic AI and connectionist AI approaches and explain how each raises distinct ethical and governance risks.
- Analyze the OpenAI case to identify ethical tensions related to leadership, transparency, accountability, and professional judgment.
- Evaluate how the pursuit of artificial general intelligence (AGI) challenges existing professional ethics frameworks and standards.
- Apply core professional ethics principles to emerging AI-driven scenarios relevant to CPAs and finance professionals.
Content
This course explores the ideological divide at the heart of AI development:
- Symbolic AI — systems built on explicit rules, logic, and human control
- Connectionism — neural networks that learn from data and evolve in ways even their creators can’t always fully explain
These aren’t just technical choices. They reflect fundamentally different beliefs about?risk, responsibility, transparency, and human oversight?— beliefs that shaped OpenAI’s decisions and exposed deep fault lines in leadership and governance.
Course Dates & Registration
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Garth Sheriff, CPA, CA, CPA (Illinois), CGMA CIA, is the founder of Sheriff Consulting, which designs and delivers continuing professional development programs focused on leadership, ethics, and technology, including artificial intelligence. Sheriff Consulting’s mission is to create an engaging and impactful learning environment. Garth has over 20 years of experience as a learning provider for the CPA profession. He has also trained and worked as a professional actor, is a member of ACTRA, and is a graduate in improvisation from The Second City.Improving Your Virtual Learning Experience
Live webinars have varying levels of expected interaction, with some requiring microphone and camera capabilities to support a proper learning experience – please email pdreg@bccpa.ca if you have concerns.
In general, we encourage participants to have their cameras turned on to enhance their virtual learning experience. This practice promotes a stronger connection with the instructor and fellow participants, and fosters improved communication and collaboration.
Live Webinar FAQs can be found here.
Registration terms and conditions, including the cancellation policy can be found here. If you require further assistance, please contact the PD Department.
- 2
- CPD Hours
- 2
- 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.
Professional Ethics: The Unbelievable True Story of Open AI and ChatGPT (Live Webinar)
- 2
- CPD Hours
- 2
- Ethics Hours
- 0
- AML Hours
- 3
- Credits
Overview
Founded by tech heavyweights including Elon Musk, Larry Page, and Sam Altman, OpenAI was created out of a shared fear:
What if artificial intelligence becomes too powerful — and ends up in the wrong hands?
From that fear emerged OpenAI — the organization that would later create ChatGPT, the AI system now being used by hundreds of millions of people worldwide, including professionals, firms, and regulators.
What followed was a wild and very public ethical experiment: a mission-driven nonprofit, an unprecedented governance structure, and a global race toward artificial general intelligence (AGI). That experiment eventually fractured — culminating in one of the most dramatic leadership crises in modern corporate history, when OpenAI’s CEO was abruptly fired and just as abruptly reinstated.
Beneath the headlines lies a deeper story about values, judgment, and control.
|
|
Applicable for
Learning Objectives
By the end of this session, you will be able to:
- Describe the founding of OpenAI and its role as the creator of ChatGPT, including the leadership and governance events surrounding the removal and reinstatement of Sam Altman.
- Differentiate symbolic AI and connectionist AI approaches and explain how each raises distinct ethical and governance risks.
- Analyze the OpenAI case to identify ethical tensions related to leadership, transparency, accountability, and professional judgment.
- Evaluate how the pursuit of artificial general intelligence (AGI) challenges existing professional ethics frameworks and standards.
- Apply core professional ethics principles to emerging AI-driven scenarios relevant to CPAs and finance professionals.
Content
This course explores the ideological divide at the heart of AI development:
- Symbolic AI — systems built on explicit rules, logic, and human control
- Connectionism — neural networks that learn from data and evolve in ways even their creators can’t always fully explain
These aren’t just technical choices. They reflect fundamentally different beliefs about?risk, responsibility, transparency, and human oversight?— beliefs that shaped OpenAI’s decisions and exposed deep fault lines in leadership and governance.
Course Dates & Registration
Garth Sheriff, CPA, CA, CPA (Illinois), CGMA CIA, is the founder of Sheriff Consulting, which designs and delivers continuing professional development programs focused on leadership, ethics, and technology, including artificial intelligence. Sheriff Consulting’s mission is to create an engaging and impactful learning environment. Garth has over 20 years of experience as a learning provider for the CPA profession. He has also trained and worked as a professional actor, is a member of ACTRA, and is a graduate in improvisation from The Second City.Improving Your Virtual Learning Experience
Live webinars have varying levels of expected interaction, with some requiring microphone and camera capabilities to support a proper learning experience – please email pdreg@bccpa.ca if you have concerns.
In general, we encourage participants to have their cameras turned on to enhance their virtual learning experience. This practice promotes a stronger connection with the instructor and fellow participants, and fosters improved communication and collaboration.
Live Webinar FAQs can be found here.
Registration terms and conditions, including the cancellation policy can be found here. If you require further assistance, please contact the PD Department.
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.