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Why the biggest expansion of the CPA role in a century is here, and how to master the four C's of AI assurance.
This course provides a concise overview of the emerging role of CPAs as independent evaluators of artificial intelligence systems. Participants will explore how established accounting competencies—including professional skepticism, assurance, internal controls, risk assessment, and evidence evaluation—can be applied to AI. The course introduces major AI standards and frameworks, common AI failure modes, evaluation techniques, governance considerations, regulatory developments, and opportunities for CPAs to provide credible AI assurance and advisory services.
Topics Covered:
The emerging CPA role in AI system evaluation
NIST, ISO, SOC 2, COSO, and AI assurance frameworks
AI regulatory and compliance developments
Hallucination, bias, model drift, sycophancy, and security risks
AI benchmarks, golden datasets, red-teaming, and performance testing
AI governance, controls, documentation, and evidence
AI evaluation engagements, independence, ethics, and professional liability
MA, CMC, CITP/FITP
GARRETT WASNY, MA, CMC, CITP/FITP, is an artificial intelligence (AI) skills advisor to accountants, tax attorneys, enrolled agents, and tax preparers worldwide. His courses focus on the new intersection of accounting and technology, and provide guidance to practitioners on how to prosper in this dynamic age. His sessions demystify emerging cloud, mobile, and social applications, and explain in plain language how financial professionals can use these online tools to build trust, solve problems, and create new value. He’s also an award-winning Internet speaker, author, app developer, professional development specialist, and former management consultant for Price Waterhouse. He's published 50+ ebooks on computing and ethical issues related to accounting, written hundreds of articles and columns on Internet strategy, and delivered thousands of seminars and webinars to CPAs and accounting organizations around the globe.