Professional Ethics: Case Studies in Data Privacy and AI

About the course

A case study approach to understanding privacy considerations for CPAs. Data privacy is a crucial area of professional ethics and legal compliance that CPAs have clear responsibilities for. CPAs are both providers and receivers of “personal information,” and understanding our responsibilities ethically and legally is paramount, especially as our use of artificial intelligence increases. This on-demand course will use case studies to explore what CPAs need to understand and make actionable around privacy. Through practical case studies, participants will examine: 1. Privacy and confidentiality fundamentals 2. US privacy regulatory requirements 3. Data breach prevention and response strategies 4. AI tools and privacy considerations 5. Data sharing and full transfer protocols Participants will gain an understanding of the ethical and legal implications of handling personal data, particularly in the context of emerging technologies. The session will also provide practical insights into how to navigate privacy issues and help toward compliance with current regulations. By the end of the course, participants will be equipped with actionable strategies to protect privacy, enhance trust with clients, and uphold the integrity of the accounting profession. After completion of this course, participants will be able to: 1. Define personal information, data privacy, and data security 2. Distinguish between privacy and confidentiality obligations in professional practice 3. Identify privacy obligations to one’s stakeholders 4. Apply US privacy regulatory requirements to CPA practice 5. Analyze potential impacts of data breaches on CPA practices 6. Apply data breach prevention and response strategies 7. Define artificial intelligence 8. Identify best practices for responsible AI use with a privacy perspective 9. Identify ethical requirements as they relate to privacy and artificial intelligence 10. Identify best practices for data management