Master/Postgraduate Diploma in Professional Accounting
Faculty of Business, Hong Kong Polytechnic University
Key Information
Campus location
Hung Hom, Hong Kong
Languages
English
Study format
Blended
Duration
1 - 2 year
Pace
Full time, Part time
Tuition fees
HKD 302,400 / per course *
Application deadline
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Earliest start date
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* MPA (36 credits): HK$302,400 / PgDPA (21 credits): HK$176,400
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Introduction
The Master of Professional Accounting (MPA) programme is a conversion Master's programme aiming to provide business degree graduates with an intensive education in accounting and related knowledge and skills. Students' achievement is targeted at two levels:
- To become professional user, preparer, and auditor of accounting information upon completion of the Postgraduate Diploma;
- To become expert users of accounting information for making executive decisions upon completion of the Master’s degree.
Admissions
Curriculum
The completion of seven Core Subjects leads to the award of the Postgraduate Diploma in Professional Accounting (PgDPA). On completion of the PgDPA components, graduates will be able to:
- Evaluate external financial reporting;
- Apply accounting and finance concepts and data analytical tools in decision making;
- Understand the legal, regulatory and ethical issues in accounting.
In addition to the above seven Core Subjects, the completion of two additional Compulsory Subjects and three Elective Subjects leads to the award of the Master of Professional Accounting (MPA). On completion of the MPA components, graduates will be able to:
- Master theoretical frameworks in accounting, finance and corporate governance;
- Develop expertise in accounting and finance.
Professional Recognition
The seven Core Subjects of the programme (which lead to the Postgraduate Diploma in Professional Accounting (PgDPA) award, and constitute part of the Master of Professional Accounting (MPA) award) have been accredited by the Hong Kong Institute of Certified Public Accountants (HKICPA). Graduates completing these seven Core Subjects, together with the Fundamental Business Courses, will be eligible for the exemption of 10 Modules in the HKICPA Qualification Programme (QP). Upon completion of another five subjects (i.e. two additional Compulsory Subjects and three Elective Subjects), students will be awarded the MPA.
The programme is also accredited by the Association of Chartered Certified Accountants (ACCA) and CPA (Australia). PgDPA and MPA graduates are eligible to claim a maximum exemption of 9 papers from the ACCA examination. Together with meeting other undergraduate pre-requisites, graduates will also be eligible to apply for associate membership of CPA (Australia).
In addition, graduates are eligible to apply for exemption of three papers under the Chartered Governance Qualifying Programme of the Hong Kong Chartered Governance Institute, and exemption of two papers under the Chartered Tax Adviser (CTA) Qualifying Programme of the Taxation Institute of Hong Kong.
Programme Structure
- Students must complete 7 Core Subjects (21 credits) for the PgDPA award;
- Students must complete 7 Core Subjects, 2 Compulsory Subjects and 3 Elective Subjects (36 credits) for the MPA award.
- Classes are normally scheduled on weekday daytime and / or evenings and / or Saturday afternoons.
Core Subjects for PgDPA and MPA (21 credits)
- AF5111 Accounting for Corporations*
- AF5113 Accounting for Strategic Management*
- AF5201 Auditing Framework*
- AF5902 Financial Reporting Environment*
- AF5206 Hong Kong Tax Framework*
- AF5112 Management Accounting*
- AF5326 Managerial Finance*
Compulsory Subjects for MPA (6 credits)
- AF5102 Accounting Theory*
- AF5508 Corporate Governance*
Elective Subjects for MPA^ (any three) (9 credits)
- AF5122 Business Analytics in Accounting and Finance
- AF5302 Finance for Multinational Corporations*
- AF5114 Financial Statement Analysis*
- AF5321 Mergers and Acquisitions*
- AF5222 Strategic Tax Management in Hong Kong and China
- AF5110 Theory and Practice of Accounting in China*
^ Not all subjects will be offered each year and it is subject to staffing resources and student enrolment.