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California Board of Accountancy

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.
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