Master of Accountancy
Programme Director: Dr HO, Daniel
The programme is designed for bachelor's graduates 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, provided they hold a recognised bachelor’s degree.
The programme provides two-year part-time and one-year full-time modes of study. It requires the completion of seven required courses and five elective courses. In addition, all students must satisfy the pre-core programme requirements in seven 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 seven required courses and five elective courses with a total of 36 units, satisfied the pre-core programme requirements, obtained a cumulative GPA of 2.50 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 Postgraduate Diploma in Professional Accounting if they have completed and passed all the six 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 2.50.
The structure of the curriculum is as follows:
|I)||Required Courses||21 units|
|II)||Elective Courses||15 units|
|I.||Required Courses||21 units|
|ACCT7610 Advanced Financial Accounting||3 units|
|ACCT7620 Auditing||3 units|
|ACCT7630 Business and Company Law||3 units|
|ACCT7640 Cost and Management Accounting||3 units|
|ACCT7650 Financial Management||3 units|
|ACCT7660 Taxation||3 units|
|ACCT7860 Accounting Theory||3 units|
|II.||Elective Courses||15 units|
|Five of the following courses:|
|ACCT7510 Advanced Financial Reporting||3 units|
|ACCT7520 Advanced Taxation||3 units|
|ACCT7530 Contemporary Issues in Business Assurance||3 units|
|ACCT7540 Corporate Financing||3 units|
|ACCT7550 Integrated Project*||3 units|
|ACCT7760 International Taxation||3 units|
|ACCT7810 Securities Regulation||3 units|
|ACCT7850 Contemporary Strategic Management Accounting Issues||3 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.