Recent SemestersSummer 2026, Spring 2026, Summer 2025, Spring 2025, Summer 2024Class Size45–65 studentsCredits4PrerequisiteACCT A101 or ACCT A101H or ACCT A102 or ACCT A102H . Transfers ToCSUDescriptionDesigned to expose students to a comprehensive coverage of ethical and professional issues encountered by accounting professionals. Prepares students to meet part of the ethics requirement for becoming a Certified Public Accountant in the State of California. Primarily focuses on ethics pertaining to the Accounting profession. Study 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. 