Hiya.
So you have to see the tip sheets CBA has and it depends on when you are going to apply for the license :-
Before 2017 you can have 10 SEMESTER UNITS the following items:-
o Auditing, Business, Government & Society, Business Leadership o Business Law, Corporate Governance o Corporate Social Responsibility, Ethics o Fraud, Human Resources Management o Legal Environment of Business, Management of Organizations, Morals, Organizational Behavior o Professional Responsibilities etc.
So all your 10 Units can be in Auditing and you don't have to take that Ethics class
After 2017 the requirements change slightly. Here is where you need to do an ethics class 3 semester hours and then 7 can be in Auditing or Business etc.
10 SEMESTER UNITS – ETHICS STUDY.
• Minimum 3 semester or 4 quarter units in accounting ethics or accountants’ professional responsibilities.
o The course must be completed at an upper division level or higher, unless it was completed at a community
college.
• Maximum 7 semester or 11 quarter units in courses containing any of the following terms in the course title:
o Auditing o Business, Government & Society
o Business Leadership o Business Law
o Corporate Governance o Corporate Social Responsibility
o Ethics o Fraud
o Human Resources Management o Legal Environment of Business
o Management of Organizations o Morals
o Organizational Behavior o Professional Responsibilities
• Maximum 3 semester or 4 quarter units in courses from the following disciplines:
o Philosophy o Religion o Theology
o 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.
Introduction General Fundamentals of Survey of
Introductory Principles of Foundations of
• Maximum of one semester unit in a course devoted solely to financial statement auditing.
So I am doing the ethic's class just in case. I already have the remaining hours in Auditing and Business to make up the total of 10.