CPA Atlantic School of Business would like to provide important information on a new policy around the use of generative artificial intelligence (AI) in the CPA Certification Program.
What is generative AI?
Generative AI uses machine learning algorithms to generate new and original content, including text, images, audio and synthetic data, in response to input from the user. Unlike other AI models that are trained to recognize patterns in existing data, generative AI models use a set of rules and constraints to create new content that is original and unique. ChatGPT is an example of a generative AI platform.
What is the purpose of the policy?
The purpose of this policy is to address how generative AI can be used appropriately by learners in the CPA certification program. It provides guidelines around how to use generative AI safely and ethically, including information on what is prohibited as well as how to cite content created by generative AI technology.
Where can I access the policy?