Description

Explore the ethical principles included in the Code of Professional Conduct that address the emerging practice issues created by new technologies. Consider how technologies may impact audit quality and the integrity of the financial systems, and whether they create a need for CPAs to adjust their skill sets to address those challenges. Look at the potential ethical challenges created by the data related to privacy, security, and its application. Discuss the changes being proposed to address emerging ethics challenges. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Presented by Pennsylvania Institute of CPAs

Instructor: Allison M. Henry, CPA, CGMA

Target Audience

Members in Public and Members in Business

Course Objectives

After attending this presentation you will be able to...

• Recognize the ethical challenges created by emerging technologies such as artificial intelligence and the foundational principles included in the Code of Professional Standards.
• Recall the ethical imperative to remain competent in this new environment in order to serve in the public interest.
• Consider whether current ethics standards address all of the challenges associated with data privacy and security.

Subjects

The major topics that will be covered in this class include:

• The foundational ethical principles CPAs are required to follow and how these principles apply to audit quality, data privacy and security, and the use of emerging technologies.
• The profession's need to change to meet its ethics standard in a technology-centric environment.
• Changes being considered by the AICPA and the National Association of State Boards of Accountancy that could impact the profession.