Ethics Study Guidelines

10 Units of Ethics Study Requirement

  • A minimum of three semester or four quarter units in courses devoted to accounting ethics, accountants' professional responsibilities, auditing, or fraud.
    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 two tip sheets outlining the education requirements for CPA licensure, one for Semester Units and one for Quarter Units.