Recent SemestersFall 2026Class SizeNot publishedCredits4PrerequisiteACCT 101 or equivalent with a grade of "C" or higher or "Pass". This course is designed to expose students to a comprehensive coverage of ethical and professional issues encountered by accounting professionals. This course prepares students to meet part of the Ethics requirement for becoming a Certified Public Accountant (CPA) in the State of California and primarily focuses on ethics pertaining to the accounting profession. This course studies of the ethical framework includes the American Institute of Certified Public Accountants (AICPA) Code of Professional Ethics, audit responsibilities and accounting fraud, legal and regulatory obligations, earnings quality, corporate governance, and international financial reporting. 