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AI Ethics for Canadian CPAs 2026

Master the non-delegable duty of care and defend your practice against hallucinations, deepfake fraud, and algorithmic bias.

Created byDavid Trahairworkspace_premiumBest Instructor
BeginnerUpdated May 19, 2026

What You'll Learn

  • check_circleAnalyze the application of the five fundamental principles of the CPA Code of Professional Conduct to AI-assisted professional work.
  • check_circleImplement the triangulation methodology and out-of-band verification protocols to detect and prevent AI-enabled fraud.
  • check_circleEvaluate AI tools for ethical procurement and data provenance to ensure compliance with privacy and copyright standards.
  • check_circleApply the three-axis CPA AI risk matrix to categorize engagement tasks and determine appropriate oversight levels.
  • check_circleDesign and document a firm-wide AI governance framework that satisfies the non-delegable duty of care.

About This Course

This course is a definitive guide created in May of 2026 to address the immediate and unprecedented technological disruptions facing our profession. The integration of artificial intelligence into financial services has fundamentally transformed our operational landscape, creating a severe "Accountability Gap" where technical capabilities frequently outpace institutional governance. By selecting this comprehensive, up-to-the-minute course, you are taking a critical and proactive step to protect your practice, your firm, and the public interest in the algorithmic age.

Structured across four highly focused modules, this course confronts the structural realities of modern technology, from the profound dangers of automation bias and the 98 percent trap to the immediate professional liabilities of Shadow AI, deepfake fraud, and opaque "black box" algorithms. You will learn that while efficiency tools are evolving rapidly, your non-delegable duty of care remains absolute, and there is absolutely no algorithm for ethics, professional standards, or good governance.

You will leave this course armed not just with regulatory awareness, but with highly operational defense mechanisms. By mastering the Triangulation methodology, Out-of-Band verification protocols, and the 2026 CPA AI Risk Framework, you will be fully prepared to lead with integrity, ensure your professional resilience, and safely deploy these powerful technologies.

Course Content

5 activities • 4 videos • duration: 4h 4m

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Foundations & Accountability1 videos • 1.2 hours
  • videocamFoundations and Accountability
    Duration 73:44
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Technical Integrity1 videos • 1.2 hours
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Governance & Regulation1 videos • 47 min
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Institutionalizing AI Ethics1 videos • 51 min
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Final Assessment1 quiz

Your Instructor

David Trahair

Acclaimed Author and On-demand Course Developer

menu_book39 courses
star13,050 reviews

David Trahair, CPA, CA, is an author and eLearning developer who creates on-demand video courses for CPAs across Canada. His courses cover topics including personal finance, ethics, AI, and Microsoft Excel. David is also the author of six personal finance books, three of which are national bestsellers. Through his firm, he helps CPAs build practical skills through engaging, self-paced learning.

Credit Information

Professional development requirements vary by profession, country, and regulatory body. Before enrolling, review the course details and confirm that the content, learning format, and any listed credits meet your specific requirements. You are responsible for confirming eligibility with your regulator or professional association and keeping the records required for reporting.

What Students Are Saying

4.9 out of 5
Student's Choice
234 reviews
  • BH
    Boedi H.
    starstarstarstarstar

    Hope there will be another topic for 2027

  • HM
    Hartirath M.
    starstarstarstarstar

    Very new area . Want to learn more about it

  • TG
    Todd G.
    starstarstarstarstar

    A bit long but good examples.

  • CC
    Cristina C.
    starstarstarstarstar

    Amazing information, great example, great knowledge. Thank you!

Frequently Asked Questions

We are a registered provider with 300+ associations and regulatory bodies worldwide. We operate across 27 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.

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