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Ethics

Professional Ethics: The AI Alignment Problem (On-Demand - Sheriff Consulting)

DELIVERY FORMAT
Online On-Demand
SEMINAR TYPE
PD Seminar

Overview

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.

 
Access expires 180 days from purchase date

Course Description

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.

Applicable for

This course is designed for CPAs seeking to understand and ethically implement AI technologies while maintaining professional standards and judgment in their practice.

Content

  • 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

Course Content Created: December 2024

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 While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur.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

Garth Sheriff, CPA, CIA

About This Product

On-Demand Courses by Sheriff Consulting. Sheriff Consulting specializes in the design and delivery of professional and leadership skill courses for accounting and finance professionals. Their mission is to provide an engaging approach to your continuing professional development (CPD). Their online content is designed for maximum engagement using the latest developments in adult learning pedagogy and current research in technical, professional and leadership skills. 

Please note that not all on-demand courses include downloadable materials such as course notes or slides.

How to get started

Upon completion of purchase, go to mylms.bccpa.ca and log in using your CPABC Online Services credentials. Click “Go to your Courses and Materials” to go to your Learning Center, then find and click on your course title.

Course Dates & Registration

Available on-demand. 180-day access from purchase date.
Available
Available on-demand. 180-day access from purchase date.
Past
Available on-demand. 180-day access from purchase date.
Past
Available on-demand. 180-day access from purchase date.
Past
Course Details
Cost
$65
Members
$75
Non-Members
Eligible Hours
1
CPD Hours
1
Ethics Hours
0
AML Hours
Passport
2
Credits
Special Notes
Access to all paid on-demand learning courses will be for 180 days from the date of purchase. Please disregard any reference to the dates of either August 31 or March 31 which is for internal purposes only.

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.

Ethics

Professional Ethics: The AI Alignment Problem (On-Demand - Sheriff Consulting)

DELIVERY FORMAT
Online On-Demand
SEMINAR TYPE
PD Seminar
Course Details
Cost
$65
Members
$75
Non-Members
Eligible Hours
1
CPD Hours
1
Ethics Hours
0
AML Hours
Passport
2
Credits

Overview

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.

 
Access expires 180 days from purchase date

Course Description

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.

Applicable for

This course is designed for CPAs seeking to understand and ethically implement AI technologies while maintaining professional standards and judgment in their practice.

Content

  • 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

Course Content Created: December 2024

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

Garth Sheriff, CPA, CIA

About This Product

On-Demand Courses by Sheriff Consulting. Sheriff Consulting specializes in the design and delivery of professional and leadership skill courses for accounting and finance professionals. Their mission is to provide an engaging approach to your continuing professional development (CPD). Their online content is designed for maximum engagement using the latest developments in adult learning pedagogy and current research in technical, professional and leadership skills. 

Please note that not all on-demand courses include downloadable materials such as course notes or slides.

How to get started

Upon completion of purchase, go to mylms.bccpa.ca and log in using your CPABC Online Services credentials. Click “Go to your Courses and Materials” to go to your Learning Center, then find and click on your course title.

Course Dates & Registration

Available on-demand. 180-day access from purchase date.
Available
Available on-demand. 180-day access from purchase date.
Past
Available on-demand. 180-day access from purchase date.
Past
Available on-demand. 180-day access from purchase date.
Past
Special Notes
Access to all paid on-demand learning courses will be for 180 days from the date of purchase. Please disregard any reference to the dates of either August 31 or March 31 which is for internal purposes only.

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.