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Artificial Intelligence

AI Ethics and Governance for Accountants

Bias Detection, Privacy by Design, and AICPA/FASB Governance Frameworks

2 CPD credits on completion
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Certificate on completion
Downloadable resources
Self-paced learning

About This Course

Course Information

This course covers ethical and governance issues related to the use of artificial intelligence in accounting and finance. Discuss principles such as accountability, transparency, privacy and avoiding harm or unfairness. Explore practical strategies and tools to implement responsible and trustworthy AI, including oversight, risk assessments, and correcting for undesirable behaviour. Learn frameworks recommended by groups such as the AICPA, FASB, SEC and others to guide the development and use of AI.

Certificate on Completion

This course is made up of videos, questions and additional reading materials and accounts for 2 units of CPD. One unit is the equivalent of one hour of learning. A certificate will be issued once you have completed all 2 units. Each unit represents one hour of learning.

Course Sections

This course is made up of the following sections:

  • AI Ethics and Governance for Accountants (Multiple Videos and quiz)
  • Additional reading materials on AI Ethics and Governance for Accountants
  • Course completion survey
  • CPD Certificate issued once the course is completed

What You Will Learn

  • Identify the four ethical principles for AI in accounting: avoiding harm, ensuring fairness, respecting privacy, and enabling trust
  • Distinguish between group-based evaluations and individual impact assessments as methods for detecting bias in AI systems
  • Explain the shift from 'black box' AI to 'glass box' AI and why transparency matters for accountability in accounting
  • Describe how the AICPA Audit Data Standards and FASB Disclosure Framework guide responsible AI use in practice
  • Apply data minimization and privacy-by-design principles when deploying AI tools that handle sensitive financial data
  • Assess the business case for ethical AI, including its effect on client trust, talent retention, and regulatory compliance
  • Evaluate AI tools using criteria such as transparency, human oversight, data governance, and clear accountability

Who This Course Is For

  • Accountants and auditors who are beginning to use or evaluate AI tools in their day-to-day work
  • Finance professionals responsible for data governance, privacy compliance, or cybersecurity policy
  • Practice managers and partners who need to establish ethical guidelines for AI adoption within their firms
  • Compliance officers assessing AI-related risks in financial reporting or auditing processes

Prerequisites

  • No prior AI or technical knowledge is required. The course introduces all concepts from scratch.
  • A general understanding of accounting and auditing processes will help you apply the examples discussed in the course.

Frequently Asked Questions

Course Details

CPD Credits2
CertificateYes

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Everything included in your subscription:

CPD certificate on completion
Downloadable resources
Self-paced learning
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