The study program is designed to provide education for students so that they are able to have an understanding of values, ethical awareness, code of ethics for the accounting profession and ethical governance in business and the accounting profession. In order to prepare professional accountants with high ethics, this course also discusses several main issues in the application of business ethics such as good corporate governance (GCG) and corporate social responsibility (CSR). Apart from that, this course also discusses the basic concepts of professional ethics and the application of the code of ethics for accountants in Indonesia and internationally. Also discussed in this course are various regulations and cases related to the accounting profession in Indonesia and in the world.