CPA PEP Policy: Can I use artificial intelligence to…

By Samantha Taylor, PME, CPA, CA
Jan 21, 2025
An illustration of a person with a glowing light bulb above their head, symbolizing a new idea, plugging a cable into Generative AI software. The software is represented by a robot holding the other end of the plug, with 'AI' written above its head.
Photo credit: enjoys/Depositphotos.com

Candidate Queries

With the prevalence of general artificial intelligence (GenAI) in the workplace, it makes sense that candidates email their facilitators to ensure they are using AI appropriately when completing their weekly assignments. While some questions are specific and nuanced, most of the questions are typically about using AI for spelling and grammar checks or re-writing assistance. 


Can I use GenAI to check my spelling and grammar?

There is a policy for that! 

"Generative AI can evaluate the grammar and spelling of a text, offering suggestions for improvement." Thus, if a candidate wants to load their response to GenAI before they submit it (note: candidates cannot do it afterward, as once they submit, it becomes copyrighted CPA materials. However, I acknowledge the motivation to submit for any reason, including GenAI purposes, may no longer exist after submission for grades, I digress...); then they could take the suggestions from GenAI and apply those recommendations. This is not the same as taking the edited response from GenAI and submitting it. 


What about using GenAI to help me re-write my assignment?

Perhaps this falls under "Idea refinement," where the policy states, "If you have an idea of what you want to convey in a written assignment, generative AI can serve as a tool for brainstorming, clarifying thoughts, and structuring your ideas effectively. It is important that you carefully review and assess the suggestions provided by generative AI and exercise critical thinking to evaluate, refine and supplement the generated ideas appropriately." 

Thus, candidates would be expected to take the output from GenAI and use critical thinking to then "evaluate, refine and supplement..." which to me reads effectively, substantially editing the output from GenAI. 


Summary

In both circumstances, the candidate submits their work, not GenAI's. However, GenAI can assist candidates in completing their responses. Thus, the GenAI policy is consistent with CPA Canada's policies regarding collaboration with humans. 

Thanks for checking!

Source: https://www.cpacanada.ca/-/media/site/operational/ec-education-certification/docs/g01489-ec_artificial-intelligence-policy_en.pdf

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

Samantha Taylor, PME, CPA, CA, is an educator and lead policy advisor for CPAWSB and a Senior Instructor of accounting at Dalhousie University. She is on a mission to understand and enable learner efficacy while eliminating doldrums occasionally associated with accounting education. Read more of Sam’s posts at the CPAWSB blog.