Ethics in the World of AI: A CPA’s Guide to Managing the Risks
Ethics in the world of AI CPE training helps CPAs understand how ethical principles and professional responsibilities apply when artificial intelligence is used in business and professional decision-making.
CPE Credit
2.0 Hours
DELIVERY METHOD
Self-Study (On Demand)
LEVEL
Basic
PREREQUISITES
Introductory knowledge of professional standards recommended
PRICING
$119.50 per year
Course Description
Artificial intelligence is increasingly used to analyze data, automate processes, and support professional judgment across accounting, finance, and business functions. While AI offers significant efficiencies and insights, it also introduces ethical risks that professionals must recognize and manage responsibly.
This course provides a practical overview of ethics in the context of artificial intelligence, with a focus on how CPAs can identify, evaluate, and manage ethical risks associated with AI use. Participants explore common AI risk areas, including bias, transparency, data quality, overreliance on automated outputs, and accountability for decisions influenced by technology. The course emphasizes the importance of applying professional skepticism and ethical judgment rather than deferring blindly to AI-generated results.
Through real-world context and practical discussion, this course equips CPAs with the tools needed to navigate ethical challenges presented by AI while maintaining integrity, objectivity, and public trust.
What You’ll Learn
After completing this course, you will be able to:
- Understand how artificial intelligence is used in business and professional settings
- Identify ethical risks associated with AI-driven tools and decision-making
- Recognize common areas of concern such as bias, transparency, and data limitations
- Apply ethical principles and professional judgment when evaluating AI outputs
- Understand a CPA’s responsibility for decisions influenced by AI
- Identify practical approaches for managing and mitigating AI-related ethical risks
Who This Course Is For
This course is designed for:
- CPAs and accounting professionals
- Finance professionals and advisors
- Professionals using or evaluating AI-driven tools
- Individuals seeking a foundational understanding of ethics in an AI-enabled environment
Key Topics Covered
Key topics addressed in this course include:
- Overview of ethics in the world of artificial intelligence
- Current uses of AI in business and professional services
- Ethical risk areas related to AI use
- Bias, transparency, and data quality concerns
- Overreliance on automated decision-making
- Accountability and professional responsibility in AI-assisted decisions
- Applying ethical frameworks to manage AI-related risks
Why This Course Matters
As artificial intelligence becomes more deeply integrated into professional practice, CPAs remain responsible for the decisions they make and the advice they provide—regardless of whether AI tools are involved. Understanding the ethical risks associated with AI helps professionals protect clients, comply with professional standards, and uphold public trust.
This course reinforces the importance of ethical judgment and critical thinking in an AI-driven environment. For authoritative guidance on ethics and professional responsibilities, practitioners may refer to resources published by the American Institute of Certified Public Accountants (AICPA).
Explore additional Behavioral Ethics CPE courses available through NINJA CPE.
Pricing & Access
$119.50 per year — Unlimited CPE Access
When you enroll, you receive full access to all courses in our catalog for one full year, including this course and every other available offering.
Unlike many CPE providers, we do not charge by the credit hour and we do not impose course expiration dates. Once you’re enrolled:
- All courses are included — no per-course or per-credit fees
- Your access lasts for a full year from your enrollment date
- Your completed course certificates remain available in your portal
- You can complete courses at your own pace, on your own schedule
This single annual enrollment gives you the flexibility to earn CPE hours when you need them — without worrying about expiring credits or additional costs.
Frequently Asked Questions
Is this course NASBA-compliant?
Yes. This course meets NASBA CPE requirements.
How is the course delivered?
On-demand, self-study format with quizzes for knowledge checks.
Can I complete this course at my own pace?
Yes. You may start, stop, and resume the course as needed.
