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:
- Business Leadership
- Corporate Governance
- Human Resources Management
- Management of Organizations
- Organizational Behavior
- Business, Government, Society
- Business Law
- Corporate Social Responsibility
- Legal Environment of Business
- Professional Responsibilities
- A maximum of three semester or four quarter units may be completed from courses taken in the following disciplines:
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.