Artificial Intelligence in Accounting and Auditing

CPE: 1 Credit Hour

In recent years, Artificial Intelligence (AI) has become increasingly prevalent. This session will demystify AI, exploring its practical applications and inherent limitations. Additionally, we will look at how Gardiner + Company leverages AI-aided audit tools to improve its audits, gain deeper insights and more comprehensive analyses of their clients’ financial performance.

Learning Objectives:
- Gain a clear understanding of what AI is
- Discover the practical uses and limitations of AI
- Learn how AI can be utilized to improve efficiency and accuracy

Presenter and Moderator Bios

Presenter: Matt Gardiner, CPA, CFE, Partner, Gardiner + Company, CPAs

Matt Gardiner is a third generation auditor at Gardiner + Company—following in his grandfather and fathers' footsteps—which has been serving cooperative clients for over 60 years. Matt spends his time working with cooperatives, non-profits, and employee benefit plan engagements. As partner at the company, Matt also manages the IT needs for the firm and has played a crucial role in deploying AI-aided audit techniques in his engagements.

Moderator: Wayne Sine, CPA, Education Director, National Society of Accountants for Cooperatives

After retiring as Tax Director for Southern States Cooperative, Wayne Sine was asked to serve as Education Director for NSAC. He has been a long-time and active member of NSAC, having served as past President of the Atlantic Chapter and past Chair of the Tax Committee. In addition to his work with NSAC, Wayne has served on the Legal, Tax, and Accounting (LTA) Committee of the National Council of Farmer Cooperatives, Chaired the Tax Committees for both the Virginia Chamber of Commerce and the Virginia Manufacturers Association, served on the Tax Policy Committee of the Virginia Society of CPAs, and served as past Region Vice President for the Tax Executives Institute.