This course explores the ethical principles included in the Code of Professional Conduct that address emerging practice issues created by new technologies. Consider the how technologies could impact audit quality and the integrity of the financial systems and whether they create a need for CPAs to change their skill sets to address those challenges.
DESIGNED FOR
CPAs
BENEFITS
After attending this presentation you will be able to...
- Recognize the ethical challenges created by the use of emerging technologies such as artificial intelligence and the related foundational principles included in the Code of Professional Standards.
- Highlight the ethical imperative for remaining competent in this new environment in order to continue to serve in the public interest.
- Consider whether current ethics standards address all of the challenges associated with data privacy and security.
HIGHLIGHTS
The major topics that will be covered in this course include:
- The foundational ethical principles that CPAs are required to follow and how these principles apply to audit quality, data privacy and security, and the use of emerging technologies.
- Whether our profession needs to change to continue to meet the ethical challenges in a technology-centric environment.
- Consideration of the changes being considered by the AICPA and the National Association of State Boards of Accountancy that could impact the future of the profession.
COURSE LEVEL
Basic
PREREQUISITES
None
ADVANCE PREPARATION
None