AI's rapid integration into the audit profession challenges human-centric professional ethics. Current codes of ethics in Canada (and globally), such as the CPA Code of Professional Conduct that guides external auditors or the IIA Global Code of Ethics that guides internal auditors, are ill-equipped for Agentic AI performing substantive tasks. This creates an accountability gap as autonomous systems operate outside the jurisdiction of courts and cannot be held liable in traditional ways.

This Roundtable will explore codes of ethics can be overhauled to ensure human oversight, clarify liability, and redefine professional judgment. Central to the discussion is the Human-in-the-Loop principle, ensuring humans remain responsible for audit outcomes in hybrid environments.

Date: Friday, December 12, 2025

Discount Code - if you have a discount code please enter it at checkout and the registration fee will be adjusted accordingly.

Refunds will not be issued for eligible registrants who fail to apply a discount code during registration or for those who do not attend the workshop ("no-show").