AI Governance & Professional Responsibility for CPAs: A Practical Hands-On Training Webinar
Overview
Artificial intelligence can enhance accounting and finance processes, but it does not change a CPA’s professional responsibilities. CPAs remain responsible for protecting confidential information, exercising due care, verifying AI-generated content, documenting their work, and supporting their conclusions.
This standards-first course addresses the AI risks most likely to create professional liability, including data exposure, hallucinations, fabricated information, outdated sources, and overreliance. Participants will develop a practical governance toolkit that includes data classification, a written AI-use policy, vendor due diligence, an ethical decision framework, and a prioritized implementation plan. In this webinar, you’ll learn how to:
- Identify the professional standards and legal requirements that govern CPA use of AI
- Recognize and manage hallucination, privacy, outdated-information, and overreliance risks
- Design a firm AI-use policy covering approved tools, permitted uses, review, and incident response
- Evaluate AI vendors, contracts, security controls, data practices, and model policies
- Apply an ethical decision framework to disclosure, client consent, and other professional AI-use decisions
Objective
To provide CPAs, auditors and other finance professionals with a standards-based framework and practical tools for governing AI use in a manner consistent with professional responsibility, confidentiality, due care, and applicable law.
Emphasis
- Professional standards governing AI use, including the AICPA Code of Professional Conduct, Statements on Standards for Tax Services (SSTS), Generally Accepted Auditing Standards (GAAS), and applicable state and federal requirements
- Managing the primary risks associated with AI-assisted work, including data privacy hallucinations, outdated information, and overreliance on AI-generated outputs
- Applying a practical data classification framework to determine the appropriate use of client and organizational information with AI tools
- Developing firm AI governance policies covering approved technologies, acceptable uses, documentation requirements, review procedures, and incident response
- Evaluating AI vendors through structured due diligence, including security practices, data handling, contractual considerations, model governance, and SOC reports
- Applying ethical decision-making frameworks to AI-assisted professional services, including disclosure, confidentiality, professional responsibility, and client consent
- Practical guidance for establishing governance processes that support responsible AI adoption while maintaining professional judgment and regulatory compliance
- Understanding emerging expectations from clients, insurers, peer reviewers, and evolving state AI legislation
- Reusable governance frameworks, vendor evaluation checklists, policy templates, ethical decision models, and implementation roadmaps that participants can immediately apply within their organizations
Speakers
Tracie Miller, PhD, CPA
Wendy Tietz, PhD, CPA, CGMA, CITP