Generative AI and the CPA Profession
Author: Garth Sheriff
| CPE Credit: |
2 hours for CPAs |
Generative AI (artificial intelligence), such as ChatGPT, Gemini and now DeepSeek has captured the public consciousness more quickly and intensely than other transformative technologies. Fear of missing out (FOMO) is a significant driver in many professionals attempting to understand and maximize generative AI for productivity and income-earning purposes.
Generative AI is game-changing, although not necessarily a leap in machine and deep learning innovation. For the CPA Profession, we must grapple with how this technology will integrate with our highly valued skill sets, including:
- Critical thinking
- Professional judgment
- Trust and leadership
Understanding the journey of AI from Alan Turning’s CAPTCHA to generative AI is part of understanding where we are today and where this technology may be heading. And what these developments in AI mean for the CPA profession in terms of our current skill set, development, and knowledge.
For full disclosure reasons: The above and below were NOT written by generative AI.
Publication Date: September 2025
Topics Covered
- The Al landscape overview
- The AI players
- Defining the branches of AI
- AGI vs ANI
- AI Regulation
- What’s next for CPAs
- AI and ethics
- Action Steps
Learning Objectives
- Explain artificial intelligence, machine learning, and deep learning
- Recognize how to differentiate between strong AI and weak AI
- Explain generative AI
- Identify at least three generative AI platforms
- Explain how generative AI creates content
- Identify the strengths and opportunities of generative AI for the CPA profession
- Identify the weaknesses and threats of generative AI for the CPA profession
- State how generative AI will affect our ethical decision-making process
- Identify action steps to prepare for the integration of generative AI within our profession
Level
Overview
Instructional Method
Self-Study
NASBA Field of Study
Information Technology (2 hours)
Program Prerequisites
None
Advance Preparation
None
