Critical Thinking and Skepticism in AI-Augmented CPA Work
Critical Thinking and Skepticism in AI-Augmented CPA Work
CPE Credit:
2
Overview
Description:
This course provides a concise overview of critical thinking and professional skepticism in AI-augmented CPA work. As artificial intelligence increasingly performs drafting, analysis, calculation, research, and other preparation tasks, CPAs are shifting toward higher-value roles involving review, verification, challenge, and professional judgment. Participants will examine professional standards, human cognitive biases, AI failure modes, evidence requirements, questioning techniques, vendor claims, documentation practices, and firm-level controls. The course emphasizes a central principle: AI output should be treated as an unverified claim requiring appropriate human challenge before professional reliance.
This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Field of Study:
Information Technology (2 CPE)
Instructor
Instructor:
Garrett Wasny, MA, CMC, CITP/FIBP
Additional Details
Who should attend:
This course is designed for CPAs, auditors, tax professionals, accountants, controllers, finance leaders, and firm managers who use or oversee AI-assisted professional work and need to strengthen verification, judgment, and accountability.
Program Level:
Overview
Program Content:
The major topics that will be covered in this course include:
- Professional skepticism and existing CPA standards
- Six traits of the skeptical professional mind
- Automation bias and other AI-related cognitive biases
- Evidence and verification rules for AI outputs
- Practical questioning and challenge techniques
- Vendor claims, benchmarks, and AI due diligence
- Review, documentation, accountability, and skeptical firm culture
Learning Objectives:
After attending this presentation, you will be able to…
- Explain how professional skepticism applies to AI-augmented CPA work
- Identify cognitive biases and AI failure modes that can impair professional judgment
- Analyze AI-generated outputs using appropriate evidence and reliability principles
- Apply questioning techniques to challenge AI conclusions, assumptions, citations, and calculations
- Evaluate vendor claims, benchmarks, and AI system performance with appropriate skepticism
- Design risk-based verification and documentation procedures for AI-assisted work
- Develop practices that strengthen skepticism, accountability, and professional judgment within CPA firms
Prerequisites:
A general understanding of accounting, auditing, tax, or professional CPA practice is recommended; prior technical knowledge of artificial intelligence is not required.
Advanced Preparation:
None
Developed By:
Garrett Wasny
Format:
Group-Internet-Based
Course Code:
GWAICTS2
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Critical Thinking and Skepticism in AI-Augmented CPA Work
Course Code:
GWAICTS2
Program Level:
Overview
Description:
This course provides a concise overview of critical thinking and professional skepticism in AI-augmented CPA work. As artificial intelligence increasingly performs drafting, analysis, calculation, research, and other preparation tasks, CPAs are shifting toward higher-value roles involving review, verification, challenge, and professional judgment. Participants will examine professional standards, human cognitive biases, AI failure modes, evidence requirements, questioning techniques, vendor claims, documentation practices, and firm-level controls. The course emphasizes a central principle: AI output should be treated as an unverified claim requiring appropriate human challenge before professional reliance.
This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Program Content:
The major topics that will be covered in this course include:
- Professional skepticism and existing CPA standards
- Six traits of the skeptical professional mind
- Automation bias and other AI-related cognitive biases
- Evidence and verification rules for AI outputs
- Practical questioning and challenge techniques
- Vendor claims, benchmarks, and AI due diligence
- Review, documentation, accountability, and skeptical firm culture
Learning Objectives:
After attending this presentation, you will be able to…
- Explain how professional skepticism applies to AI-augmented CPA work
- Identify cognitive biases and AI failure modes that can impair professional judgment
- Analyze AI-generated outputs using appropriate evidence and reliability principles
- Apply questioning techniques to challenge AI conclusions, assumptions, citations, and calculations
- Evaluate vendor claims, benchmarks, and AI system performance with appropriate skepticism
- Design risk-based verification and documentation procedures for AI-assisted work
- Develop practices that strengthen skepticism, accountability, and professional judgment within CPA firms
Who should attend:
This course is designed for CPAs, auditors, tax professionals, accountants, controllers, finance leaders, and firm managers who use or oversee AI-assisted professional work and need to strengthen verification, judgment, and accountability.
Developed By:
Garrett Wasny
Instructor:
Garrett Wasny, MA, CMC, CITP/FIBP
CPE Credit:
2
Field of Study:
Information Technology (2 CPE)
Prerequisites:
A general understanding of accounting, auditing, tax, or professional CPA practice is recommended; prior technical knowledge of artificial intelligence is not required.
Advanced Preparation:
None
Format:
Group-Internet-Based
OR
Register By Phone: Call 877.370.2220 and press “1” for the webinar hotline to register
Price
Single Registration
$89.00
Upcoming Dates
- 10/9/2026 @ 10:30 AM
- 10/13/2026 @ 10:30 AM
- 10/21/2026 @ 9:00 AM
- 10/27/2026 @ 2:30 PM
- 11/2/2026 @ 10:00 AM
- 11/13/2026 @ 9:00 AM
- 11/20/2026 @ 9:30 AM
- 11/24/2026 @ 4:00 PM
- 12/1/2026 @ 11:00 AM
- 12/7/2026 @ 1:00 PM
- 12/18/2026 @ 12:30 PM
- 12/24/2026 @ 12:00 PM
- 12/28/2026 @ 2:00 PM
- 1/7/2027 @ 1:00 PM
- 1/11/2027 @ 9:30 AM
- 1/19/2027 @ 12:00 PM
- 1/28/2027 @ 9:30 AM
- 2/3/2027 @ 4:00 PM
- 2/9/2027 @ 4:00 PM
- 2/15/2027 @ 9:30 AM
- 2/26/2027 @ 9:30 AM
- 3/4/2027 @ 9:00 AM
- 3/10/2027 @ 12:00 PM
- 3/16/2027 @ 9:00 AM
- 3/22/2027 @ 9:00 AM
- 3/30/2027 @ 6:00 PM
- 4/8/2027 @ 10:00 AM
- 4/14/2027 @ 3:00 PM
- 4/22/2027 @ 1:00 PM
- 4/26/2027 @ 9:00 AM
All times are Eastern Time Zone