California Board of Accountancy

Ethics Study Guidelines

ETHICS STUDY GUIDELINES

FOR THE 10 UNITS OF ETHICS STUDY


On September 26, 2011, Governor Brown signed into law Senate Bill 773. The primary purpose of this bill was to codify the ethics study guidelines for the 10 semester units of ethics study required for CPA licensure beginning January 1, 2014.

The information provided below will assist in understanding the options available to you to fulfill the 10 semester units of ethics study. The information is divided into two timeframes depending on when you apply for CPA licensure: (1) January 1, 2014 - December 31, 2016 and (2) January 1, 2017 and ongoing. In addition to the below information, the CBA has developed a tip sheet outlining the requirements for CPA licensure beginning January 1, 2014.



January 1, 2014 - December 31, 2016


  • A maximum of 10 semester or 15 quarter units may be completed from courses containing any of the following terms in the course title:
Auditing
Business, Government & Society
 
Business Leadership
Business Law
 
Corporate Governance
Corporate Social Responsibility
 
Ethics
Fraud
 
Human Resources Management
Legal Environment of Business
 
Management of Organizations
Morals
 
Organizational Behavior
Professional Responsibilities
 

  • A maximum of three semester or four quarter units may be completed from courses taken in the following disciplines:
Philosophy
Religion
Theology
 
  • The course title must contain one of the following words or terms, or the sole name in the course title is the name of the discipline:
Introductory
Principles of
Introduction
Foundation of
General
Fundamentals of
Survey of
 

  • A maximum of one semester unit may be completed in a course devoted solely to financial statement auditing.

January 1, 2017 and ongoing


  • A minimum of three semester or four quarter units in courses devoted to accounting ethics or accountants' professional responsibilities. Required of all applicants beginning January 1, 2017.
  • The course must be completed at an upper division level or higher, unless it was completed at a community college.

  • A maximum of seven semester or 11 quarter units may be completed from courses containing any of the following terms in the course title:
Auditing
Business, Government & Society
 
Business Leadership
Business Law
 
Corporate Governance
Corporate Social Responsibility
 
Ethics
Fraud
 
Human Resources Management
Legal Environment of Business
 
Management of Organizations
Morals
 
Organizational Behavior
Professional Responsibilities
 

  • A maximum of three semester or four quarter units may be completed from courses taken in the following disciplines:
Philosophy
Religion
Theology
 
  • The course title must contain one of the following words or terms, or the sole name in the course title is the name of the discipline:
Introductory
Principles of
Introduction
Foundation of
General
Fundamentals of
Survey of
 

  • A maximum of one semester unit may be completed in a course devoted solely to financial statement auditing.