Skip to Main Content
Organization Title

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.
Connect with the CBA

Social Network CBA Linkedin CBA Twitter CBA Facebook

California Government

Governor and Executive Staff Website of Governor Edmund G. Brown Jr. Alexis Podesta, Business, Consumer Services, and Housing Agency Dean R. Grafilo, Director, Department of Consumer Affairs