Ethical Intelligence for Artificial Intelligence

Description: Organizations and individuals enticed by the siren song of artificial intelligence cannot ignore ethical considerations. Professionals must consider accuracy of information, data privacy, independence, source citations, organizational policies, security, data retention, and other ethical matters. This course discusses ethical issues associated with the utilization of AI in a professional setting and provides suggested best practices.

Learning Objecti

• Identify ethical issues that may arise from the utilization of artificial intelligence
• Recognize the importance of upholding the AICPA Code of Professional Conduct
• Recall the importance of professional skepticism when evaluating information
• Recall the importance of source citations and other documentation considerations
• Distinguish best practices for crafting policies and procedures that address threats and related safeguards

Major Subjects:

• Benefits and pitfalls of artificial intelligence in the accounting profession
• Selecting and utilizing artificial intelligence resources
• Applying professional skepticism to results
• Maintaining independence while utilizing artificial intelligence
• Upholding client confidentiality
• Data security and retention
• Citation of sources and related reporting considerations
• Application of the AICPA Code of Professional Conduct
• Ethical considerations when crafting policies and establishing best practices

Who should attend: CPAs in public practice and members in industry.

Program Level: Basic

Developed By: Harp Doc, LLC

Instructor: Dr. Chris Harper, CPA, MBA

CPE Credit: 2 hours

Field of Study: Regulatory Ethics

Prerequisites: None.

Advanced Preparation: None