Ethics Study Guidelines

For the 10 Units of Ethics Study

• A minimum of three semester or four quarter units in courses devoted to accounting ethics or accountants' professional responsibilities.
• 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 in the following subjects relating to ethics:
  • Auditing
  • Business Leadership
  • Corporate Governance
  • Ethics
  • Human Resources Management
  • Management of Organizations
  • Organizational Behavior
  • Business, Government, Society
  • Business Law
  • Corporate Social Responsibility
  • Fraud
  • Legal Environment of Business
  • Morals
  • 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
  
  
• The CBA has developed a tip sheet outlining the education requirements for CPA licensure.