School of Business

Master of Accountancy

Programme Director: Dr Daniel H K Ho

The programme is designed for recent graduates (non-accounting) who intend to pursue a career in professional accounting. It will also benefit those working in other non-accounting areas, who seek a thorough education in the principles and practice of accounting. The programme emphasizes substantive and operational knowledge as well as the skills and competencies for an accounting professional/practitioner. Upon completion of the programme, students are eligible to register in the Hong Kong Institute of Certified Public Accountants Qualification Programme (HKICPA QP), provided they hold a recognized bachelor’s degree.

The programme provides 2-year part-time and 1-year full-time modes of study. It requires the completion of 7 core courses and 5 elective courses. In addition, all students must satisfy the pre-core programme requirements in 5 courses. All the courses would be taught by the faculty with relevant academic and professional qualifications and experience in order to provide the most updated information for the development in professional accounting.

Students who have successfully completed all 7 core courses and 5 elective courses with a total of 36 units, satisfied the pre-core programme requirements, obtained a cumulative GPA of 2.5 or above will be awarded the Master of Accountancy.

If MAcc students do not wish to complete the full 36-unit master programme, they may exit with an award of a PgDPA if they have completed and passed all the 6 required core courses with a total of 18 units (i.e. courses at MAcc (Part One)), satisfied the pre-core programme requirements and obtained a cumulative GPA of at least 2.5.

The structure of the curriculum is as follows:

I)	Core Courses	21 units
II)	Elective Courses	15 units
		───────
		36 units

Requirements

I.	Core Courses			21 units
	ACCT	7240	Accounting Theory & Policy	3 units
	ACCT	7610	Advanced Financial Accounting	3 units
	ACCT	7620	Auditing	3 units
	ACCT	7630	Business & Company Law	3 units
	ACCT	7640	Cost & Management Accounting	3 units
	ACCT	7650	Financial Management	3 units
	ACCT	7660	Taxation	3 units

II.	Elective Courses			15 units
	Five of the following courses:
	ACCT	7220	Strategic Management Accounting & Controls	3 units
	ACCT	7510	Advanced Financial Reporting	3 units
	ACCT	7520	Advanced Taxation	3 units
	ACCT	7530	Contemporary Issues in Business Assurance	3 units
	ACCT	7540	Corporate Financing	3 units
	ACCT	7550*	Integrative Project	3 units
				──────
				36 units

The course Integrated Project is designed only for students who have obtained appropriate prior training on research (proof is needed) and would like to take an individual graduation project concentrating on integrative application of accounting knowledge if approval in advance is granted by the MAcc Programme Office.