This course is delivered as a recorded video. After completing all sessions, you must pass the final exam with a minimum score of 70% to receive credit.

Technological disruptions are no longer limited to Silicon Valley. This discussion, featuring Lehman College Associate Professor, Dr. Sean Stein Smith; Surgent’s VP of L&D, Jack Castonguay; and James Madison University Associate Professor, Dr. Nicole Wright, explores the evolving landscape of accounting following the advancement of generative AI (i.e., ChatGPT) and other emerging technologies. CPAs in audit and assurance will gain insights into both the potential risks and opportunities these technologies present. The session will cover the impact of AI on traditional audit functions, including automation of routine tasks, fraud detection, and data analysis, while also addressing concerns such as data security, accuracy, and ethical implications. Participants will engage in discussions about how AI can enhance efficiency and accuracy, but also the challenges of maintaining professional judgment and skepticism in an increasingly automated environment. The course will also touch on blockchain, robotics process automation (RPA), and other innovations that are reshaping the future of financial reporting and audit standards. Learners will leave with a clearer understanding of how to integrate these technologies while upholding the profession's core values. This is an essential course for CPAs looking to stay at the forefront of technological advancements in the field.