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.

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.