Ethics and Technology for CPAs - Connecticut Society of CPAs

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Overview

Description:

This course will explore the ethical principles included in the Code of Professional Conduct that address emerging practice issues created by new technologies. Consider the how technologies could impact audit quality and the integrity of the financial systems and whether they create a need for CPAs to change their skill sets to address those challenges. Discuss the changes being proposed by the profession to address emerging ethics challenges. Consider whether there are new ethical challenges created by the data related to privacy, security, and its application.

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Objectives

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.

Highlights

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.

Developed by: Pennsylvania Institute of CPAs

Designed For

Members in Public and Members in Business

Prerequisites

None

Preparation

None

Notice

You will receive an email from CPA Crossings with instructions to access this product.

Fees

Credits

Level

Code

Vendor

Fields of Study

Leader(s):

Allison Henry, VP-Professional & Technical Standards, Pennsylvania Institute of CPAs

Leader Bios

Allison Henry, VP-Professional & Technical Standards, Pennsylvania Institute of CPAs

Allison, who has been with the Pennsylvania Institute of Certified Public Accountants (PICPA) since 2003, works to elevate CPA practice quality through advocacy, outreach, and education. She currently administers PICPA’s Joint Ethics Enforcement Program with the American Institute of Certified Public Accountants (AICPA), oversees the administration of the AICPA’s Peer Review Program for Delaware, New York, Pennsylvania, and U.S. Virgin Island firms, monitors emerging global trends in the accounting profession, and serves as the PICPA technical liaison for several statewide committees and working groups that reach out to regulatory agencies in Pennsylvania on behalf of the profession. She frequently shares her expertise by speaking at PICPA events, hosting webinars on key topics, teaching ethics training, writing for the CPA Now blog, writing articles for the Pennsylvania CPA Journal, and fielding technical inquiries.

Before joining the PICPA, Allison spent several years as a senior manager with a regional accounting firm and nine years at Deloitte & Touche LLP, where she worked in the assurance and advisory services group. Allison’s diverse client service experience has included many not-for-profit, health care, and world relief organizations, as well as small and large manufacturing, distribution, and service-oriented entities. She has also served as the designated employee benefits specialist.

Allison is a graduate of Washington University in St. Louis, Mo., and holds an accounting equivalency from the University of Arkansas in Little Rock. She spent four years in internal accounting positions, including the Department of Defense, while her husband served on active duty with the U.S. Army.

Allison recently obtained AICPA’s Blockchain Fundamentals for Accounting and Finance Professionals Certificate.

Allison is a member of the PICPA and AICPA. She volunteers for various local ministries and is a member of River of Live Church. She is a native of St. Louis, Mo. and is an avid runner.

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