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There is something magical about artificial intelligence (AI). I can enter the contents of my fridge into a large language model (LLM, e.g., ChatGPT) and ask it to give me three dinner options based on my past preferences. In less than three seconds, voila! I can then decide that, of the three options given, chicken shawarma bowls have narrowly beaten out chicken Greek salad and barbeque chicken for my dinner tonight. A quick resolution and an AI win…except that ChatGPT did not ask if my chicken was expired, and I didn’t think to look to see if it was. So, while my mental strain was low, the consequences deemed the overall effort a net loss. Sigh.
This post is about AI and CPA professional judgment. It addresses the gray area that CPA candidates are navigating; a time that while there are rules to what you can and cannot do with AI, there are also areas where candidates can, but likely shouldn’t, use AI. Let’s discuss the gray area.
Pre-LLM, an experienced facilitator had asked me to review their marking of a candidate’s submission. It was a well-written tax assignment that, at a high level, looked good, except that it was technically inaccurate. We later discovered the candidate had used U.S. tax law after Googling the criteria and applying it to the case, resulting in a “Not Addressed” submission.
These days, it is not much better. Research has found that ChatGPTs underperform compared to the average undergrad accounting student. Furthermore, even if LLMs improve over time and until they're allowed in the exam room, I strongly recommend avoiding them for research when writing practice cases. Practicing under exam-like conditions is key to developing the skills CPAs need to demonstrate.
The tricky thing about professional judgment is that this knowledge cannot be read in a textbook, nor found in a lecture. It is a process of change, bit by bit, evolving from where we are to where we want to be; from CPA applicant to CPA member, fulfilling the CPAWSB vision of transforming from learners into leaders in a diverse and changing world.
Developing professional judgment can be difficult, even frustrating at times. Recall that you are here in this course not only to pass a course and earn a designation, but also to build a skillset to design your life. If you want to be a CPA, there is space for you here at CPAWSB.
In CPA PEP, as in real life, writing to address your user and their needs is important. However, a recent longitudinal study of ChatGPTs found that, even when prompted, ChatGPTs, could not consistently address users and their needs. Thus, relying on such a tool requires the application of critical thinking and professional judgment. Otherwise, we would be speaking facts but not actually solving problems, which would be inconsistent with CPAWSB’s values of excellence and responsiveness.
So, next time you are tempted to rely on an LLM for research, professional judgment, or even editing, I suggest pausing to think about AI and eating expired chicken.
Just because you can do something does not mean you should do it.
This post is about AI and CPA professional judgment. It addresses the gray area that CPA candidates are navigating; a time that while there are rules to what you can and cannot do with AI, there are also areas where candidates can, but likely shouldn’t, use AI. Let’s discuss the gray area.
Research
Pre-LLM, an experienced facilitator had asked me to review their marking of a candidate’s submission. It was a well-written tax assignment that, at a high level, looked good, except that it was technically inaccurate. We later discovered the candidate had used U.S. tax law after Googling the criteria and applying it to the case, resulting in a “Not Addressed” submission.These days, it is not much better. Research has found that ChatGPTs underperform compared to the average undergrad accounting student. Furthermore, even if LLMs improve over time and until they're allowed in the exam room, I strongly recommend avoiding them for research when writing practice cases. Practicing under exam-like conditions is key to developing the skills CPAs need to demonstrate.
Professional Judgment
The tricky thing about professional judgment is that this knowledge cannot be read in a textbook, nor found in a lecture. It is a process of change, bit by bit, evolving from where we are to where we want to be; from CPA applicant to CPA member, fulfilling the CPAWSB vision of transforming from learners into leaders in a diverse and changing world.Developing professional judgment can be difficult, even frustrating at times. Recall that you are here in this course not only to pass a course and earn a designation, but also to build a skillset to design your life. If you want to be a CPA, there is space for you here at CPAWSB.
User-Focused Editing
In CPA PEP, as in real life, writing to address your user and their needs is important. However, a recent longitudinal study of ChatGPTs found that, even when prompted, ChatGPTs, could not consistently address users and their needs. Thus, relying on such a tool requires the application of critical thinking and professional judgment. Otherwise, we would be speaking facts but not actually solving problems, which would be inconsistent with CPAWSB’s values of excellence and responsiveness. So, next time you are tempted to rely on an LLM for research, professional judgment, or even editing, I suggest pausing to think about AI and eating expired chicken.
Just because you can do something does not mean you should do it.
Do you have feedback on this post or a question you’d like answered by an experienced CPAWSB educator? Please contact your facilitator or send a question to the General Topic in the Candidate Discussion forum.
Samantha Taylor, PME, CPA, CA
Dr. Samantha Taylor, CPA, CA, is the Director, Learner Support, Learning & Innovation at CPAWSB. Having worked as a tenured university instructor, public company CFO, and long-time educator with CPAWSB, she blends academic insights, real-world experience, and institutional knowledge to support learner well-being and success. Sam is on a mission to understand and support learning efficacy while eliminating the doldrums that can sometimes accompany accounting education. Read more of Sam’s posts on the CPAWSB blog.
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