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.
19 students are expected to earn this certificate annually.
The Accounting program is creating this certificate to fulfill the current and projected demand for accountants. This new certificate along with new courses are supported by the Accounting Advisory Committee which met on October 22, 2021 and the COE report dated August 2021.
This certificate will provide the student with the mandated 30 hours of accounting study and ethics coursework required for licensing. The applicant must satisfy the 20 units accounting study educational requirement and the 10 unit ethics study requirement outlined by the California Board of Accountancy. This certificate prepares students for a career in accounting, auditing and taxation.
Students receiving this Accounting Study and Ethics certificate must meet the following requirements:
Completion of a minimum of 30 semester units
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.
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.
The course sequencing varies based on the student's choice of courses.
Accounting Study: Twenty (20) units minimum
Code | Title | Units |
---|---|---|
Select at least six (6) units from the following courses: | 6 | |
ACCT 100 | Accounting | 4 |
ACCT 110 | Income Tax Accounting | 4 |
ACCT 111 | Taxation of Business Entities | 4 |
ACCT 112 | Computerized Income Tax Preparation | 2 |
ACCT 113 | Volunteer Income Tax Assistance I | 1 |
ACCT 114 | Volunteer Income Tax Assistance II | 2 |
ACCT 115 | QuickBooks | 2 |
ACCT 116 | Tax Practices and Procedures | 3 |
ACCT 118 | Payroll Accounting | 3 |
ACCT 203 | Intermediate Accounting I | 3 |
ACCT 204 | Intermediate Accounting II | 3 |
ACCT 205 | Cost Accounting | 3 |
ACCT 206 | Auditing | 3 |
ACCT 207 | 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 | ||
BUS 130 | Introduction to Business | 3 |
BUS 140 | International Business | 3 |
BUS 141 | International Marketing | 3 |
BUS 142 | Fundamentals of Importing and Exporting | 3 |
BUS 146 | Principles of Money Management | 3 |
BUS 152 | Business Communications | 3 |
BUS 160 | Business Law and the Legal Environment I | 3 |
BUS 170 | Small Business Management | 3 |
BUS 171 | Human Relations in the Workplace | 3 |
BUS 172 | Human Resources Management | 3 |
BUS 175 | Introduction to Management | 3 |
BUS 185 | Elements of Marketing | 3 |
BUS 192 | Advertising | 3 |
ECON 101 | Principles of Macroeconomics | 3 |
or ECON 101H | Principles of Macroeconomics - Honors | |
ECON 102 | Principles of Microeconomics | 3 |
ITIS 104 | Information Technology | 4 |
ITIS 107 | Network Technology | 4 |
ITIS 108 | Network Operating Systems | 4 |
ITIS 109 | Network and Computer Security | 4 |
ITIS 115 | Computer Information Systems | 3.5 |
ITIS 120 | Cybersecurity: Ethical Hacking | 3 |
ITIS 130 | Microcomputer Applications I | 4 |
ITIS 160 | Introduction to Database Concepts | 3 |
ITIS 165 | Database Principles Using SQL | 3 |
ITIS 180A | Introduction to Cloud Computing | 3 |
MATH 165 | Introductory Statistics | 4 |
or MATH 165H | Introductory Statistics - Honors | |
MATH 180 | 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 | ||
ENGL 101 | Reading and Composition | 4 |
or ENGL 101H | Reading and Composition - Honors | |
ENGL 103 | Composition and Critical Thinking | 3 |
or ENGL 103H | Composition and Critical Thinking - Honors | |
Foreign language/cultural & ethnic studies elective | ||
ASL 101 | American Sign Language I | 5 |
CHIN 101 | Chinese I | 5 |
FREN 101 | French I | 5 |
GER 101 | German I | 5 |
ITAL 101 | Italian I | 5 |
JPN 101 | Japanese I | 5 |
SPAN 101 | Spanish I | 5 |
or SPAN 101H | Spanish I - Honors | |
ANTH 210 | Introduction to Cultural Anthropology | 3 |
or ANTH 210H | Introduction to Cultural Anthropology - Honors | |
ANTH 216 | Sex and Gender in Cross Cultural Perspectives | 3 |
or ANTH 216H | Sex and Gender in a Cross Cultural Perspective - Honors | |
ETHN 101 | Introduction to Ethnic Studies | 3 |
HIST 130 | Latin American Culture and Civilization | 3 |
Industry-based elective | ||
REAL 210 | Real Estate Principles | 3 |
REAL 212 | Real Estate Practice | 3 |
REAL 214 | Real Estate Finance | 3 |
REAL 216 | Legal Aspects of Real Estate | 3 |
REAL 218 | Real Estate Appraisal | 3 |
REAL 220 | Real Estate Property Management | 3 |
REAL 222 | Real Estate Economics | 3 |
REAL 224 | Escrow I | 3 |
REAL 226 | Appraisal I: Principles and Procedures | 3.5 |
REAL 228 | Appraisal II: Residential Real Estate Appraisal | 3.5 |
REAL 230 | Residential Report Writing and Case Studies | 2 |
Total Units | 20-26.5 |
Code | Title | Units |
---|---|---|
Required course: | ||
ACCT 208 | Accounting Ethics | 4 |
Select two (2) of the following courses: | ||
ACCT 207 | Fraud Examination | 3 |
BUS 132 | Business, Ethics and Society | 3 |
BUS 160 | Business Law and the Legal Environment I | 3 |
BUS 161 | Business Law and the Legal Environment II | 3 |
BUS 172 | Human Resources Management | 3 |
PHIL 106 | Introduction to Philosophy | 3 |
or PHIL 106H | Introduction to Philosophy - Honors | |
Total Units | 10 |
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