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It details the recommended proportion of study time and the weighting for each module to guide candidates through their preparation. The structure includes a breakdown of modules with their respective percentages for study time and overall weighting, illustrating the importance and scope of each topic. The primary module highlighted is 'Accounting and society,' which commands 15% of the recommended study time and contributes 15% to the overall module weighting, signaling its significant role in the curriculum. This detailed subject outline serves as a crucial resource for individuals pursuing the CPA designation, providing a clear roadmap for understanding the core competencies expected in professional accounting practice, particularly in the areas of ethical conduct and corporate governance. The document aims to equip candidates with the knowledge and understanding necessary to navigate complex ethical dilemmas and effectively contribute to sound governance structures within organizations.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/cpa-program-subject-outline-ethics-and-governance-fourth-edition/180050/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/cpa-program-subject-outline-ethics-and-governance-fourth-edition/180050.png","ImageObject",300,407,{"name":92,"@type":93},"River Wang","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-31","2026-09-02",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",16,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What is the subject of this CPA Program outline?","Question",{"text":113,"@type":114},"This document outlines the subject matter for the CPA Program, focusing on Ethics and Governance.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"What is the specific edition of the CPA Program outline?",{"text":118,"@type":114},"The document is for the Fourth Edition of the CPA Program Subject Outline.",{"name":120,"@type":111,"acceptedAnswer":121},"What is the weighting and recommended study time for 'Accounting and society'?",{"text":122,"@type":114},"The 'Accounting and society' module is recommended to take 15% of study time and has a weighting of 15%.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},180050,1788339220,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":19,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":130,"read_time":52},1099514067438,"https://ap-avatar.wpscdn.com/avatar/100002539ee87300030?x-image-process=image/resize,m_fixed,w_180,h_180&k=1780474512215547542","|  |  |  |\n| --- | --- | --- |\n| Module Recommended proportion of study time (%) Weighting (%) |  |  |\n|  |  |  |\n| 1. Accounting and society | 15 | 15 |","cbCaioQSI2jaT3hN","https://ap.wps.com/l/cbCaioQSI2jaT3hN","pdf",149535,"English","# Module Recommended proportion of study time (%) Weighting (%)\n## 1. Accounting and society (15% Study time, 15% Weighting)","[{\"question\":\"What is the subject of this CPA Program outline?\",\"answer\":\"This document outlines the subject matter for the CPA Program, focusing on Ethics and Governance.\"},{\"question\":\"What is the specific edition of the CPA Program outline?\",\"answer\":\"The document is for the Fourth Edition of the CPA Program Subject Outline.\"},{\"question\":\"What is the weighting and recommended study time for 'Accounting and society'?\",\"answer\":\"The 'Accounting and society' module is recommended to take 15% of study time and has a weighting of 15%.\"}]","CPA Program Subject Outline - Ethics and Governance - Fourth Edition | PDF"]