Participants will learn why AI ethics matters for CPAs, how AI differs from prior technologies, and where key risks arise, including data privacy, bias, accuracy, transparency, deepfakes and regulatory compliance. The course reinforces that AI is an assistive tool — not a substitute for professional judgment — and examines how core ethical principles apply in an evolving technological environment.

Using real-world examples and case studies, the course provides practical guidance on applying existing ethical and regulatory frameworks, including the AICPA Code of Professional Conduct, to AI use. Participants will also learn how to develop and implement an effective AI safe usage policy, covering documentation, validation and staff education. By the end of the course, CPAs will be prepared to use AI responsibly, protect client interests, and meet their ethical obligations in an AI-driven profession.

Learning Objectives

1. Recognize the ethical implications and risks associated with the use of generative AI. 
2. Identify specific methods you can put into practice to ensure the ethical and safe use of AI. 
3. Describe how existing professional standards and regulatory requirements apply to the use of AI.

Please note: This course contains review questions and a final test to assess knowledge of course objectives. Successful completion of the final test is required to receive CPE credit. 

Title: AI Ethics 2026 (VBOA-Approved) sponsored by VSCPA
Date: Tuesday, November 3rd
Time: 10:00 am -11:40 am (Check-in 10 minutes early)
Location: Virtual Meeting - Link will be provided in your confirmation.
Presenter: Carlos A. Otal, CPA
Who can attend: Only Northern Chapter VSCPA members
Benefits: 2.0 hour of CPE and qualifies for VBOA ethics requirement
Cost: Reduced registration fee of $30