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24 SEMESTER UNITS – ACCOUNTING SUBJECTS•Accounting•Auditing•Taxation•Financial Reporting•Financial Statement Analysis•External & Internal Reporting
24 SEMESTER UNITS – BUSINESS-RELATED SUBJECTS
•Business Administration•Business Management•Business Communications•Economics•Finance•Business Law•Marketing•Statistics•Mathematics•Computer Science & Information•Business-related law courses•Any accounting subjects in excess of Systems offered at an accredited law the 24 units needed to fulfill the school accounting requirement
In addition to the‘Accounting Subjects’and‘Business-Related Subjects’listed above,effective January 1,2014,applicants must also obtain 20 semester units in‘Accounting Study’and 10 semester units in‘Ethics Study’as listed below:
20 SEMESTER UNITS – ACCOUNTING STUDY
• Minimum 6 semester units in accounting subjects (see above)
• Maximum 14 semester units in business-related subjects (see above)
• Maximum 9 semester units in other academic work relevant to business and accounting(maximum 3 units from any one area)o Skills-based courses–Courses completed in the following disciplines:English,Communications,Journalism,and the Physical,Life,Natural,& Social Sciences o Foreign Languages/Courses in foreign languages(including sign language)and courses with the terms Cultural & Ethnic Studies – culture,cultural,or ethnic in the titles o Industry-based courses–Courses with the words“industry”or“administration”in the title or courses completed in the following disciplines:Engineering,Architecture,and Real Estate
• Maximum 4 semester units in internships/independent studies in accounting and/or business-related subjects
• Completion of a Master of Accounting,Taxation,or Laws in Taxation is equivalent to 20 semester units of accounting study
10 SEMESTER UNITS – ETHICS STUDY
• Maximum 10 semester or 15 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.
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