Description

This course provides a concise overview of critical thinking and professional skepticism in AI-augmented CPA work. As artificial intelligence increasingly performs drafting, analysis, calculation, research, and other preparation tasks, CPAs are shifting toward higher-value roles involving review, verification, challenge, and professional judgment. Participants will examine professional standards, human cognitive biases, AI failure modes, evidence requirements, questioning techniques, vendor claims, documentation practices, and firm-level controls. The course emphasizes a central principle: AI output should be treated as an unverified claim requiring appropriate human challenge before professional reliance.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Instructor: Garrett Wasny, MA, CMC, CITP/FIBP

Target Audience

This course is designed for CPAs, auditors, tax professionals, accountants, controllers, finance leaders, and firm managers who use or oversee AI-assisted professional work and need to strengthen verification, judgment, and accountability.

Course Objectives

After attending this presentation, you will be able to...Explain how professional skepticism applies to AI-augmented CPA workIdentify cognitive biases and AI failure modes that can impair professional judgmentAnalyze AI-generated outputs using appropriate evidence and reliability principlesApply questioning techniques to challenge AI conclusions, assumptions, citations, and calculationsEvaluate vendor claims, benchmarks, and AI system performance with appropriate skepticismDesign risk-based verification and documentation procedures for AI-assisted workDevelop practices that strengthen skepticism, accountability, and professional judgment within CPA firms 

Prerequisites

A general understanding of accounting, auditing, tax, or professional CPA practice is recommended; prior technical knowledge of artificial intelligence is not required.