Critical Thinking and Skepticism in AI-Augmented CPA Work
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.nnThis event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Objective
After attending this presentation, you will be able to... Explain how professional skepticism applies to AI-augmented CPA work Identify cognitive biases and AI failure modes that can impair professional judgment Analyze AI-generated outputs using appropriate evidence and reliability principles Apply questioning techniques to challenge AI conclusions, assumptions, citations, and calculations Evaluate vendor claims, benchmarks, and AI system performance with appropriate skepticism Design risk-based verification and documentation procedures for AI-assisted work Develop practices that strengthen skepticism, accountability, and professional judgment within CPA firms
Attendee Information
Garrett Wasny, MA, CMC, CITP/FIBP
Required Knowledge
A general understanding of accounting, auditing, tax, or professional CPA practice is recommended; prior technical knowledge of artificial intelligence is not required.
Who Should Attend
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.
Credit Types
- CPE – Information Technology
The North Carolina Association of Certified Public Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/.For information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call 800-469-1352.