Certificate in CPA Licensure: Accounting Study and Ethics
The CPA Licensure: Accounting Study and Ethics Certificate of Achievement is designed for students who satisfy the California Board of Accountancy Baccalaureate degree or higher requirement and need to satisfy the additional 30 semester hours Accounting Study and Ethics Study educational requirement to apply for licensure.
Upon completion of the program, students will meet the California Board of Accountancy’s 20-unit accounting study educational requirement and the 10-unit ethics educational requirement for licensing purposes.
Certificate of Achievement Level Student Learning Outcomes
Students completing the CPA Licensure: Accounting Study and Ethics Certificate of Achievement will:
- Understand the obligations of accounting professionals and apply the rules and standards of professional practice for auditors and accountants.
- Satisfy the 20 semester unit Accounting Study educational requirement for CPA licensure.
- Satisfy the 10 semester unit Ethics Study educational requirement for CPA licensure.
Students receiving this Accounting Study and Ethics certificate must meet the following requirements:
Completion of a minimum of 30 semester units
- Completion of a minimum of 20 semester units of Accounting Study course work.
- Completion of a minimum of 10 semester units of Ethics Study course work.
Note: For CPA licensure purposes, any previously earned accounting units in excess of the 24 units needed to fulfill the 24-unit accounting requirement can applied towards satisfying the 20 unit Accounting Study requirement.
Accounting Study: Twenty (20) units minimum
| Code | Title | Units |
|---|---|---|
| Select at least six (6) units from the following courses: | 6 | |
| Accounting | 4 | |
| Income Tax Accounting | 4 | |
| Taxation of Business Entities | 4 | |
| Computerized Income Tax Preparation | 2 | |
| Volunteer Income Tax Assistance I | 1 | |
| Volunteer Income Tax Assistance II | 2 | |
| QuickBooks | 2 | |
| Tax Practices and Procedures | 3 | |
| Payroll Accounting | 3 | |
| Intermediate Accounting I | 3 | |
| Intermediate Accounting II | 3 | |
| Cost Accounting | 3 | |
| Auditing | 3 | |
| Fraud Examination | 3 | |
| To fulfill the remaining fourteen (14) required units, coursework can be selected from the following lists: | ||
| Accounting | ||
Any course(s) not selected above | ||
| Business | ||
| Introduction to Business | 3 | |
| International Business | 3 | |
| International Marketing | 3 | |
| Fundamentals of Importing and Exporting | 3 | |
| Principles of Money Management | 3 | |
| Business Communications | 3 | |
| Business Law and the Legal Environment I | 3 | |
| Small Business Management | 3 | |
| Human Relations in the Workplace | 3 | |
| Human Resources Management | 3 | |
| Introduction to Management | 3 | |
| Elements of Marketing | 3 | |
| Advertising | 3 | |
| Principles of Macroeconomics | 3 | |
or ECON 101H | Principles of Macroeconomics - Honors | |
| Principles of Microeconomics | 3 | |
| Information Technology | 4 | |
| Network Technology | 4 | |
| Network Operating Systems | 4 | |
| Network and Computer Security | 4 | |
| Computer Information Systems | 3.5 | |
| Cybersecurity: Ethical Hacking | 3 | |
| Microcomputer Applications I | 4 | |
| Introduction to Database Concepts | 3 | |
| Database Principles Using SQL | 3 | |
| Introduction to Cloud Computing | 3 | |
| Introduction to Statistics | 4 | |
or MATH 165H | Introduction to Statistics - Honors | |
| Calculus for Business and Social Sciences | 4 | |
| Other Academic Work Relevant to Accounting and Business | ||
| (No more than 3 units from each elective area below will count towards the fourteen required units) | ||
Skill based elective | ||
| Academic Reading and Writing | 4 | |
or ENGL 101H | Academic Reading and Writing Honors | |
| Composition and Critical Thinking | 3 | |
or ENGL 103H | Composition and Critical Thinking - Honors | |
Foreign language/cultural & ethnic studies elective | ||
| American Sign Language I | 5 | |
| Chinese I | 5 | |
| French I | 5 | |
| German I | 5 | |
| Italian I | 5 | |
| Japanese I | 5 | |
| Spanish I | 5 | |
| Introduction to Cultural Anthropology | 3 | |
or ANTH 210H | Introduction to Cultural Anthropology - Honors | |
| Sex and Gender in Cross Cultural Perspectives | 3 | |
or ANTH 216H | Sex and Gender in a Cross Cultural Perspective - Honors | |
| Introduction to Ethnic Studies | 3 | |
| Latin American Culture and Civilization | 3 | |
Industry-based elective | ||
| Real Estate Principles | 3 | |
| Real Estate Practice | 3 | |
| Real Estate Finance | 3 | |
| Legal Aspects of Real Estate | 3 | |
| Real Estate Property Management | 3 | |
| Real Estate Economics | 3 | |
| Escrow I | 3 | |
| Appraisal I: Principles and Procedures | 3.5 | |
| Appraisal II: Residential Real Estate Appraisal | 3.5 | |
| Residential Report Writing and Case Studies | 2 | |
| Total Units | 20-26.5 | |
Ethics Study: Ten (10) units minimum
| Code | Title | Units |
|---|---|---|
| Required course: | ||
| ACCT 208 | Accounting Ethics | 4 |
| Select two (2) of the following courses: | ||
| Fraud Examination | 3 | |
| Business, Ethics and Society | 3 | |
| Business Law and the Legal Environment I | 3 | |
| Business Law and the Legal Environment II | 3 | |
| Human Resources Management | 3 | |
| Introduction to Philosophy | 3 | |
or PHIL 106H | Introduction to Philosophy - Honors | |
| Total Units | 10 | |
| Code | Title | Units |
|---|---|---|
| Total Certificate Units | 30-36.5 | |
Note 1: Some of the courses in this certificate are also included in the CPA Exam Preparation: Accounting Subjects Requirement Certificate and CPA Exam Preparation: Business-Related Subjects Requirement Certificate. For purposes of satisfying the course requirements for this certificate, only select courses that have not been counted towards the CPA Exam Preparation: Accounting Subjects Requirement Certificate and/or the CPA Exam Preparation: Business-Related Subjects Requirement Certificate.
Note 2: To sit for the CPA Exam, you must have a baccalaureate degree or higher, including 24 semester units of accounting subjects and 24 semester units of business-related subjects. The education requirements for CPA licensure requires an additional 20 semester units of accounting study and 10 semester units of ethics study.
Note 3: For any questions, please see the Accounting department and/or counselor.
Students should visit the California Board of Accountancy website at https://www.dca.ca.gov/cba/index.shtmlfor more information regarding the educational requirements to sit for the CPA exam and the requirements for CPA licensure.
1-Year Curriculum Map Example
This map represents one possible pathway through the program and is only for reference.
*It is highly recommended that you make an appointment to create a customized education plan that fits your needs.
Note: Co-requisite MATH course (2 units) and/or substitute ENGL 101E (5 units) may be needed based on placement.
| Fall Term 1 | Units | |
|---|---|---|
| ACCT 110 | Income Tax Accounting | 4 |
| ACCT 115 | QuickBooks | 2 |
| BUS 132 | Business, Ethics and Society | 3 |
| ACCT 207 | Fraud Examination | 3 |
| ACCT 113 | Volunteer Income Tax Assistance I | 1 |
| Units | 13 | |
| Winter Term 1 | ||
| ACCT 111 | Taxation of Business Entities | 4 |
| Units | 4 | |
| Spring Term 1 | ||
| ACCT 208 | Accounting Ethics | 4 |
| ACCT 112 | Computerized Income Tax Preparation | 2 |
| ACCT 116 | Tax Practices and Procedures | 3 |
| ACCT 118 | Payroll Accounting | 3 |
| Units | 12 | |
| Summer Term 1 | ||
| Math 065/165 combo results in 6 units | ||
| BUS 160 |
Business Law and the Legal Environment I or Reading and Composition or Reading and Composition - Honors or Introductory Statistics or Introductory Statistics - Honors |
4 |
| Units | 4 | |
| Total Units | 33 | |
Career Opportunities
There are a variety of careers you can do with this major.
To explore more about this major, schedule an appointment with a career counselor.