Master of Arts in International Accounting
Programme
Master of Arts in International Accounting
文學碩士(國際會計學)
Award Title
Master of Arts in International Accounting
文學碩士(國際會計學)
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 accounting principles and practices to problem solving of mainstream accounting and business issues.
  2. Critically analyze and interpret accounting and financial reporting issues under the framework set by the International Accounting Standards Board (IASB), Hong Kong Institute of Certified Public Accountants (HKICPA) and professional bodies of selected countries.
  3. Apply 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. Demonstrate mastery of knowledge in the area of accounting from an international perspective.

Programme Requirements



1. Core Courses ( 21 credit units )
Course CodeCourse TitleCredit Units
AC5690Corporate Governance3
AC5710Advanced International Financial Accounting3
AC5711International Financial Statement Analysis3
AC5720Management Accounting Issues in Multinational Enterprises3
AC6551Advanced Taxation3
AC6560Accounting Information Systems3
EF5143International Financial Management3

2. Electives ( 9 credit units )


Students are also required to take 9 credit units from the programme elective courses listed below or other taught postgraduate courses offered by the Departments under College of Business (CB), subject to availability:
Course CodeCourse TitleCredit UnitsRemarks
AC5890Business Management for Accountants3Professional Accreditation*
AC5891Business Economics and Statistics for Accountants3Professional Accreditation*
AC6541Auditing3Professional Accreditation*
AC6691Companies and Securities Regulations and Practice3
AC6692Risk Management3
AC6693Boardroom Dynamics3
AC6780Professional Internship3
LW5962Law Relating to Business and Companies3Professional Accreditation*

* Prescribed elective courses for the purpose of registration with the HKICPA’s new QP and obtaining exemption of those relevant modules.

AC5890 Business Management for Accountants: for students who may not have sufficient coverage of the subject area of Management and/or Marketing in their previous studies in meeting the exemption requirement of the new QP in respect to the Associate Module 4 Business Management.

AC5891 Business Economics and Statistics for Accountants: for students who may not have sufficient coverage of the subject area of Economics and/or Statistics in their previous studies in meeting the exemption requirement of the new QP in respect to the Associate Module 3 Business Economics.

AC6541 Auditing: for module exemption of Associate Module 8 Principles of Auditing.

LW5962 Law Relating to Business and Companies: for module exemption of Associate Module 10 Business & Law.


3.  Accreditation by Professional / Statutory Bodies

Hong Kong Institute of Certified Public Accountants (HKICPA)

This is an accredited accountancy degree for the HKICPA Qualification Programme. Students who have successfully completed the programme and met the following conditions are eligible to enter the HKICPA Qualification Programme:

1.    Students must pass the seven core courses of the Programme and the three elective courses required by the Programme, two of them must be Auditing (AC6541) and Law Relating to Business and Companies (LW5962); and

2.   Students must have passed in their previous degree studies subjects on basic business knowledge, including Basic Accounting, Economics, Management, Marketing and Statistics (or Quantitative Methods).

Students have the responsibility to check the syllabuses of the Associate Level Modules of the new QP, their official transcripts of previous studies and the syllabuses of subjects studied, to ascertain that their previous studies at the undergraduate level are on a par with the corresponding QP modules and hence qualify for module exemption.  Otherwise, students are required to study and pass the designated elective course(s) if they would like to enroll in the new QP and obtain exemption of those relevant QP modules.

 

Only those students who have studied and passed in the subjects with substantial coverage relevant to Modules of the Associate Level of the new QP of HKICPA are eligible for exemption of the Modules concerned#.  The final decision rests with the HKICPA.


The exemption is subject to fulfilling the requirements of HKICPA.

 


4. Additional Notes:

Intermediate Award

Title of the 1st Intermediate Award
Postgraduate Certificate in International Accounting
深造證書(國際會計學)
 
Number of units required for the Intermediate Award - Twelve (12)

Course CodeCourse TitleCredit Units
AC5710Advanced International Financial Accounting3
PLUS any three courses from the following courses:
Course CodeCourse TitleCredit Units
AC5690Corporate Governance3
AC5711International Financial Statement Analysis3
AC5720Management Accounting Issues in Multinational Enterprises3
AC6551Advanced Taxation3
AC6560Accounting Information Systems3
EF5143International Financial Management3

Title of the 2nd Intermediate Award
Postgraduate Diploma in International Accounting
深造文憑(國際會計學)
 
Number of units required for the Intermediate Award – Twenty-four (24)
Course CodeCourse TitleCredit Units
AC5690Corporate Governance3
AC5710Advanced International Financial Accounting3
AC5711International Financial Statement Analysis3
AC5720Management Accounting Issues in Multinational Enterprises3
AC6551Advanced Taxation3
AC6560Accounting Information Systems3
EF5143International Financial Management3

Students are also required to take 3 credit units from the programme elective courses listed below or other taught postgraduate courses offered by the Departments under College of Business (CB), subject to availability.
Course CodeCourse TitleCredit Units
AC6541Auditing3
AC6691Companies and Securities Regulations and Practice3
AC6692Risk Management3
AC6693Boardroom Dynamics3
AC6780Professional Internship3
LW5962Law Relating to Business and Companies3