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Courses/Ethics/Ethics for Accountants

Ethics & Due Care: Generative Artificial Intelligence

Exploring the ethics of AI, GenAI, and Professional Accounting ethical considerations.

Created byMaureen Gillis, FCPA FCA
4.6
(1079 reviews)
BeginnerUpdated Oct 7, 2025
Ethics & Due Care: Generative Artificial Intelligence

What You'll Learn

check_circleName ethical challenges of artificial intelligence.
check_circleName ethical challenges specific to generative artificial intelligence.
check_circleDescribe professional accountant code of ethics considerations for professional accountants.
check_circleIdentify strategies and tips one might consider when using GenAI tools.

About This Course

Since late 2022, the introduction of generative artificial intelligence (GenAI) tools has made artificial intelligence (AI) accessible to the masses, with the potential to dramatically reshape the way we work. GenAI is being embraced by businesses for a variety of purposes, including maintaining a competitive advantage, increasing productivity, reducing time pressure, and enhancing employee wellness.

However, ethical challenges related to AI continue to emerge. This course examines these ethical concerns within the context of professional accounting, encouraging participants to reflect on their ethical responsibilities when considering the use of GenAI tools.

The course also explores the standards set by the International Ethics Standards Board for Accountants (IESBA) and the International Code of Ethics for Professional Accountants (IESBA Code). The IESBA Code has been fully or partially adopted by over 100 countries worldwide, including Canada, a member of the International Federation of Accountants (IFAC). As a result, the IESBA Code serves as the foundation for professional codes of conduct in Canada and many other jurisdictions.

It is important to note that the specific details of adopted codes may vary by jurisdiction. Participants are therefore encouraged to consult their respective professional codes of conduct as needed during the course.

Your Instructor

Maureen Gillis, FCPA FCA
Maureen Gillis, FCPA FCA

FCPA, FCA

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star7,690 reviews

Maureen R Gillis, FCPA FCA, is a highly sought after facilitator. She facilitates adult learning in topics related to leadership, ethics, success, and human behaviour. With formal training in adult learning and professional training in human resources management along with a designation as a Fellow Chartered Professional Accountant, Fellow Chartered Accountant (Canada) Maureen brings a multi-disciplinary perspective to her courses. She has taught at three universities and facilitated professional development sessions for members of professional organizations. With three decades of professional leadership experience, across sectors, she brings professional and practical insight to her courses. During her career, Maureen has also been active in volunteer roles as a coach and with organizations such as the Canadian Institute of Chartered Accountants Public Sector Accounting Board, Chartered Professional Accountants Canada, the Institute of Chartered Accountants of Nova Scotia, Junior Achievement of Nova Scotia, the Financial Management Institute, and the Chamber of Commerce, among others. She also served as a volunteer financial advisor for an NGO in Ghana, West Africa. Today, Maureen enjoys delivering relevant professional development courses to leaders and members of professional associations on current topics that supports their ongoing development and growth.

Credit Information

Do these courses count toward my professional development requirements?

This portal is provided as a training and development resource for City of Markham employees. Every course is delivered by a qualified subject matter expert or learning organization, is quantifiable in hours, and is verifiable — you receive a documented certificate of completion for every course you finish, stored on LearnFormula indefinitely.

If you hold a professional designation (for example in engineering, accounting, human resources, or law), courses may be counted as professionally relevant, verifiable learning activities toward your continuing professional development. Individual practitioners are responsible for confirming that an activity meets the requirements of their professional body. For questions about the City of Markham's training and development policies, please speak with your people leader or Human Resources.

What Students Are Saying

4.6
Student's Choice
1,079 reviews

Frequently Asked Questions

We are a registered provider with 327+ associations and regulatory bodies worldwide. We operate across 29 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.