Professional Ethics: AI Misuse and the Failure of Judgement
Note: This Live Virtual course is presented in collaboration with CPA Western Provinces. The content is applicable to all participants. If you have questions regarding this course, please contact pdregistration@cpaalberta.ca
Overview:
This course explores how artificial intelligence — when misused or over-relied upon — can undermine professional judgment in CPAs, lawyers, and other regulated professionals. Drawing on real-world case studies where AI tools were used inappropriately (e.g., legal research, audit analysis, report drafting), you will examine what went wrong, why ethical principles were compromised, and how professional judgment failed in high-stakes decisions. Through engaging narrative and illustrative examples, this course highlights the ethical implications of AI misuse and underscores the critical role of human judgment, professional skepticism, and integrity in ethical decision-making.
Course Content:
In this course, you will gain knowledge about the following topics:
- Overreliance on AI outputs without verification
- Hallucinations and inaccurate guidance from generative AI
- Misrepresentation of AI-generated content as authoritative
- Erosion of professional skepticism and due care
By examining these cases, attendees will understand the consequences of ethical lapses tied to AI misuse and learn how to strengthen ethical awareness and decision-making in their own practice.
Learning Objectives:
Upon completing this course, you should be able to:
- Identify common scenarios where AI misuse compromises professional judgment
- Analyze the ethical failures that arise when professionals defer to AI without verification
- Apply core principles of professional ethics to situations involving AI decision-support tools
- Develop strategies to safeguard professional judgment when using AI in practice
- Describe how maintaining ethical standards enhances accountability, integrity, and trust in professional services
Who Will Benefit:
The course is ideal for CPAs, lawyers, auditors, consultants, and other regulated professionals who want to deepen their understanding of ethical AI use and reinforce sound judgment in an era of rapid technological change.