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Master of Arts in International Accounting
Programme
Master of Arts in International Accounting
國際會計學文學碩士
Award Title
Master of Arts in International Accounting
國際會計學文學碩士
Offering Academic Unit
Department of Accountancy
Mode of Study
Combined mode

Normal Period of Study

1 year (full-time)
2 years (part-time/combined mode)

Maximum Period of Study

2.5 years (full-time)
5 years (part-time/combined mode)

Credit Units Required for Graduation

30

Programme Aims

This programme aims to provide accounting or finance major graduates an opportunity to enhance their skills by developing an expertise in international accounting as well as further understanding in Hong Kong accounting and related arena of knowledge.  Students will be provided with specialised knowledge in international and Hong Kong accounting as well as related fields of information management, and international business and investment so that graduates can make a significant contribution to the functioning and development of their employing organizations – particularly organizations such as multinational enterprises, joint ventures, Hong Kong companies and government agencies engaged in foreign trade and investment, and Certified Public Accountant (CPA) or consulting firms with multinational corporate clients and networks.

Programme Intended Learning Outcomes (PILOs)

Upon successful completion of this Programme, students should be able to:

  1. Apply creative and critical thinking to business problem-solving and  the conceptual and practical aspects of mainstream accounting disciplines from an international perspective.
  2. Analyse and apply the accounting issues raised by the International Accounting Standards Board (IASB), Hong Kong Institute of Certified Public Accountants (HKICPA) and professional bodies of selected countries to the interpretation of financial reports from an international perspective.
  3. Identify and demonstrate legal and ethical concepts and the code of ethics issued by the International Federation of Accountants (IFAC) and HKICPA, and their application in accounting practices.
  4. Communicate, work, and manage themselves effectively both independently and within a team environment.

Programme Requirements



1. Programme Core Courses: (21 credits)
Course CodeCourse TitleCredit UnitsRemarks
AC5690Corporate Governance3
AC5710Advanced International Financial Accounting3
AC5711International Financial Statement Analysis3
AC5720Management Accounting Issues in Multinational Enterprises3
AC5750Advanced Taxation3To be suspended starting from Semester A 2014/15
AC6551Advanced Taxation3Replaces AC5750 starting from Semester A 2014/15
AC6560Accounting Information Systems3
EF5143International Financial Management3

2. Programme Electives: (Minimum 9 credits)

Students are also required to take 9 credit units from the programme elective courses listed below or the consortium courses offered by the servicing Departments under CB:
Course CodeCourse TitleCredit UnitsRemarks
AC6541Auditing3
LW5962Law Relating to Business and Companies3
All the consortium courses offered by the servicing Departments under CB.

3. Additional Notes:

Intermediate Award

Title of the 1st Intermediate Award
Postgraduate Certificate in International Accounting
Number of units required for the Intermediate Award - Twelve (12)
Course CodeCourse TitleCredit UnitsRemarks
AC5710Advanced International Financial Accounting3
PLUS any three courses from the following courses:
Course CodeCourse TitleCredit UnitsRemarks
AC5690Corporate Governance3
AC5711International Financial Statement Analysis3
AC5720Management Accounting Issues in Multinational Enterprises3
AC5750Advanced Taxation3To be suspended starting from Semester A 2014/15
AC6551Advanced Taxation3Replaces AC5750 starting from Semester A 2014/15
AC6560Accounting Information Systems3
EF5143International Financial Management3

Title of the 2nd Intermediate Award
Postgraduate Diploma in International Accounting
Number of units required for the Intermediate Award – Twenty-four (24)
Course CodeCourse TitleCredit UnitsRemarks
AC5690Corporate Governance3
AC5710Advanced International Financial Accounting3
AC5711International Financial Statement Analysis3
AC5720Management Accounting Issues in Multinational Enterprises3
AC5750Advanced Taxation3To be suspended starting from Semester A 2014/15
AC6551Advanced Taxation3Replaces AC5750 starting from Semester A 2014/15
AC6560Accounting Information Systems3
EF5143International Financial Management3
Students are also required to take 3 credit units from the programme elective courses listed below or the consortium courses offered by the servicing Departments under CB.
Course CodeCourse TitleCredit UnitsRemarks
AC6541Auditing3
LW5962Law Relating to Business and Companies3
All the consortium courses offered by the servicing Departments under CB.