AI Ethics 2026 (VBOA-Approved)
Overview
Artificial intelligence is rapidly transforming the accounting profession, creating new opportunities alongside significant ethical responsibilities. This Virginia Board of Accountancy (VBOA)-approved ethics course is designed for CPAs to understand and manage the ethical implications of using generative and agentic AI in 2026 and beyond.
Participants will learn why AI ethics matters for CPAs, how AI differs from prior technologies, and where key risks arise, including data privacy, bias, accuracy, transparency, deepfakes and regulatory compliance. The course reinforces that AI is an assitive tool — not a substitute for professional judgment — and examines how core ethical principles apply in an evolving technological environment.
Using real-world examples and case studies, the course provides practical guidance on applying existing ethical and regulatory frameworks, including the AICPA Code of Professional Conduct, to AI use. Participants will also learn how to develop and implement and effective AI safe usage policy, covering documentation, validation and staff education. By the end of the course, CPAs will be prepared to use AI responsibly, protect client interests, and meet their ethical obligations in an AI-driven profession.Virginia Society of CPAs is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State Boards of Accountancy have the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
Highlights
- The state of AI in 2026.
- AI and the CPA Code of Professional Conduct.
- Ethical risks of AI usage and how to mitigate them.
- Developing an effective AI safe usage policy.
Prerequisites
None
Designed For
CPAs and accounting professionals
Objectives
- Recognize the ethical implications and risks associated with the use of generative AI.
- Identify specific methods you can put into practice to ensure the ethical and safe use of AI.
- Describe how existing professional standards and regulatory requirements apply to the use of AI.
Preparation
None
Notice
Delivery Method - Group Internet Based
Leader(s):
Leader Bios
John Higgins, Founder & CEO, Higgins Advisory, LLC
John is the founder and CEO of Higgins Advisory, LLC, established with the mission of helping CPAs, CFOs and other financial professionals to successfully guide their firms and business organizations through a successful digital transformation that leverages the power of emerging technologies such as artificial intelligence, blockchain technology, data analytics, workflow automation and more.
John is a seasoned entrepreneur with experience as the founder of two separate accounting technology advisory firms that were acquired by larger organizations. In addition, he has experience with a local CPA firm and as a technology advisory practice leader partner in a national CPA firm.
John shares his expertise as a nationally recognized thought leader, strategic advisor, and speaker on accounting technology through coaching and speaking engagements. His primary contribution is his passion for helping the profession move forward through the understanding and adoption of emerging technologies.
Some of John’s notable accomplishments include:
• Co-founder of CPA Crossings, LLC, a national provider of CPA technology advisory and educational services
• Founder of Computools, Inc. a provider of financial and ERP solutions for small and mid-size businesses
• Strategic technology advisor to CPA firms
• AICPA Business & Industry CPA Hall of Fame inductee
• Top 25 Thought Leader recognition by the CPA Practice Advisor magazine (2011 – 2023)
• Nationally recognized speaker on accounting technology
• National technology advisory partner with BDO, LLP
• Past Chair of the Michigan Association of CPAs
• Michigan Association of CPAs Innovative User of Technology award
• Co-author of 10 Steps to a Digital Practice in the Cloud, published by the AICPA
• Contributing author to The Insiders’ Guide to Accounting Advisory Success on Amazon
John delivers over 100 presentations annually on a wide range of accounting technology topics. Some of the current popular topics include:
• ChatGPT and generative AI
• Blockchain technology
• Bitcoin and other virtual money
• Big Data and data analytics
• Communicate, collaborate, and share knowledge with Office 365 and Teams
• KPI Dashboards: The New Financial Reporting Model
• Artificial intelligence (AI) and robotic process automation (RPA)
• How to Build a Virtual Accounting Practice
• And many more
Non-Member Price $62.00
Member Price $62.00