AI Series - Ethics and Regulations (Course Id 2272)

• Who is this course for?
  This course is intended for anyone needing Continuing Professional Education (CPE), particularly CPAs and accounting professionals interested in understanding the ethical and regulatory implications of AI in their field.

• What is this course about or what problem does this course solve?
  This course addresses the ethical and regulatory challenges of integrating AI into accounting practices, including issues such as bias, transparency, accountability, data privacy, and compliance with professional standards.

• How can the knowledge from this course be used?
  Participants can apply the knowledge to recognize and address ethical concerns, navigate regulatory frameworks, safeguard data, and implement best practices for ethical AI usage in accounting firms.

• Why is this course important to a CPA, Accountant, or IRS Enrolled Agent?
  As AI technologies become increasingly embedded in accounting, understanding the associated ethical and legal responsibilities is critical for maintaining compliance and professional integrity.

• When is this course relevant or timely?
  Released in 2024 and dealing with current AI integration trends, this course is timely for professionals adapting to the evolving technological and regulatory landscape in accounting.

• How is a course like this consumed or used?
  This self-study course is delivered in a QAS text format, requiring participants to read the material and complete a final exam with at least a 70% passing score to earn 1.0 CPE credit.

This course explores the ethical and regulatory aspects of integrating AI in accounting.  It covers ethical considerations like bias, transparency, and accountability, alongside regulatory frameworks such as data protection laws and professional standards. Additionally, this course addresses data privacy and security concerns and offers best practices for ensuring ethical AI usage in accounting firms.

NASBA QAS - Text - NASBA Registry - 2272

Course Learning Objectives

• Recognize ethical considerations in AI integration for accounting
• Identify regulatory frameworks governing AI integration in accounting
• Recognize data privacy and security concerns in AI-driven accounting
• Identify best practices for ethical AI usage in accounting firms

Chapter 1 - AI Series - Ethics and Regulations

Course Learning Objectives

Course Overview

Introduction

Ethical Implications of Adopting AI Technologies

Bias & Fairness

Transparency & Explainability

Accountability & Responsibility

Regulatory Frameworks Governing AI Usage

Data Privacy and Security

Data Breaches & Cybersecurity

Review Questions

Strategies to Safeguard Data

Ethical AI Usage

Conclusion

Review Questions

Glossary of Key Terms