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Course ID:

Ethics and Artificial Intelligence

This course will discuss ethical issues raised or exacerbated by AI: bias, transparency (ability to understand how decisions and recommendations are made), privacy. Participants will gain an accurate (but non-math, non-engineering) understanding of what AI can and cannot do.


This program can be customized to the number of CPE hours you need.

Learning Objectives

The capability to understand the ethical issues that arise in businesses that use AI, and participate responsibility in corporate decision-making when appropriate.

Major Topics

Hour 1: Ethical dilemmas
Learning objectives. By the end of this hour, participants will be able to identify the major ethical challenges posed by artificial intelligence: data privacy, transparency, bias.

Case 1: China’s use of phone apps to reduce transmission of Corona virus.

Case 2: Fort Lauderdale’s use of a criminal recidivism algorithm (Northpointe)

Hour 2: What is AI, how does it work, and what are the most common business uses of AI
Learning objectives: by the end of Hour 2 participants will be able to identify the 2 tasks at which AI excels (classifying and predicting) in examples taken from medicine, marketing, and self-driving cars. They will be able to articulate what a neural network is, what machine learning is, and the difference between training and real-world data.

Hour 3: 5 ethical principles for AI
Though the ethical dilemmas raised by AI seem daunting, a consensus around 5 major ethical values has emerged (more consensus than exists in almost any other area of our lives).

Learning objectives: By the end of Hour 3, participants will be able to identify in case studies the following values, and what these values mean in specific reference to AI:
Justice and fairness

Case study 1: Amazon’s AI recruiting tool

Case study 2: Clearview AI
Hour 4: Implementing AI ethical principles
Learning objectives: through case studies, participants will be able to articulate the limits of ethics panels in AI, and make a case for different approaches to implementing ethical principles.

Advanced Preparations


Who Should Attend

Anyone who wants to understand the ethical issues that arise in businesses that use AI.




Colorado Society of CPAs

CPE Credits


This course is available for your group as:


Let's Roll!

To learn more or customize this course for your group, complete this form and a COCPA team member will get back with you shortly.

Or, contact COCPA: (800) 523-9082 or
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