ChatGPT Foundations - From Overwhelmed Observer to Empowered Advocate (Video) (Course Id 2689)

• Who is this course for?
  This course is designed for accounting professionals, including CPAs and other individuals needing Continuing Professional Education (CPE), who want to gain foundational knowledge of artificial intelligence tools like ChatGPT.

• What is this course about or what problem does this course solve?
  The course demystifies AI and Large Language Models (LLMs) like ChatGPT, addressing misconceptions and providing practical guidance to confidently and safely use these tools in accounting and business environments.

• How can the knowledge from this course be used?
  Learners can apply this knowledge to enhance client communication, perform research, draft content, and use ChatGPT more effectively through better prompting and understanding when human oversight is necessary.

• Why is this course important to a CPA, Accountant, or IRS Enrolled Agent?
  It equips professionals with practical AI strategies that improve efficiency and maintain accuracy and ethical standards in their accounting practices.

• When is this course relevant or timely?
  Released in 2025, the course is timely given the increasing integration of AI tools like ChatGPT into professional workflows and business operations.

• How is a course like this consumed or used?
  This is a self-study video course offered through NASBA’s QAS program, requiring participants to watch the video, answer review questions, and pass a final exam to earn 1.0 CPE credit.

ChatGPT Foundations is designed for accounting professionals who want to understand — not just use — artificial intelligence in a rapidly evolving business landscape. With AI tools like ChatGPT becoming more prevalent in daily operations, this course demystifies the underlying mechanics and empowers learners with the confidence to engage thoughtfully, safely, and effectively.

Led by seasoned  AI educator, Jeff Borschowa, this session tackles common myths about AI, explores both strengths and pitfalls of Large Language Models (LLMs), and provides a guided walkthrough of ChatGPT’s interface. Learners will gain practical strategies for crafting effective prompts, customizing interactions, and recognizing when human judgment is essential. Whether you're a tech-savvy early adopter or cautiously curious, this course meets you where you are and sets the foundation for confident AI usage in client communication, research, and content drafting.

By the end of the course, learners will not only know how to "use" ChatGPT — they’ll understand how and why it works, and most importantly, when to use it. The course offers high-impact takeaways for CPAs seeking efficiency without sacrificing accuracy or ethics.

Video - NASBA QAS - NASBA Registry - 2689

Course Learning Objectives

1. Explain the functional role of Large Language Models (LLMs) like ChatGPT and their application in accounting workflows.
2. Identify common misconceptions and risks associated with AI use in professional settings.
3. Apply safe and effective prompting strategies to maximize ChatGPT outputs.
4. Evaluate which AI tasks should be reviewed by humans vs. delegated to the tool.

Chapter 1 - ChatGPT Foundations - From Overwhelmed Observer to Empowered Advocate

Chapter 1 Review Questions