Master /Postgraduate Diploma in Professional Accounting (Mixed-mode)
The Master of Professional Accounting (MPA) program is a conversion Master's program 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 an expert user of accounting information for making executive decisions upon completion of the Master’s degree.
The completion of seven core subjects leads to the award of the Postgraduate Diploma in Professional Accounting (PgDPA). On completion of the PPA components, graduates will be able to:
(a) apply and evaluate contemporary development and framework in external reporting, including corporate financial accounting, Hong Kong taxation, and auditing.
(b) apply up-to-date accounting and finance concepts and techniques in internal decision making, including management accounting, managerial finance, and strategic management.
(c) analyze and evaluate the legal, regulatory and ethical issues facing professional accountants.
In addition to the above 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:
(d) analyze and evaluate theoretical frameworks in accounting, finance, and corporate governance.
(e) develop additional expertise in selected aspects of accounting and finance, such as theory and practice of accounting in China, strategic tax management in Hong Kong and China, financial statement analysis, finance for multinational corporations, mergers and acquisitions, or integrated knowledge through group projects.
The seven core subjects of the programme (which lead to the Postgraduate Diploma in Professional Accounting (PgDPA) award, and constitute part of the MPA programme) have been accredited by the Hong Kong Institute of Certified Public Accountants (HKICPA) as a recognized HKICPA conversion programme. Together with a degree recognized by the HKICPA, graduates completing these seven core subjects will be eligible to enrol 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 Master of Professional Accounting (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 with CPA (Australia).
Graduates of PgDPA and MPA are also eligible to apply for exemption of 4 papers under the Hong Kong Institute of Chartered Secretaries’ International Qualifying Scheme (IQS). These are: (i) Strategic and Operations Management, (ii) Hong Kong Financial Accounting, (iii) Hong Kong Taxation and (iv) Corporate Financial Management.
In addition, PgDPA and MPA graduates are also granted exemption of 2 papers from the Certified Tax Adviser (CTA) Qualifying Programme offered by the Taxation Institute of Hong Kong.
- You have to complete 7 Core Subjects (21 credits) for the PgDPA award;
- You have to 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.
- Applicants who possess professional designations (i.e. HKICPA, ACCA or CPA (Australia) membership) with substantial professional experience, or Master of Corporate Governance (MCG) from PolyU will be granted transfer of a maximum of 18 credits, enabling them to complete the MPA award within ONE year.
Mode of Study and Duration
Mode of study: Mixed-mode
Students can pursue their studies in either a full-time stream (MAF/PAF) or part-time stream (MAE/PAE). In general, one daytime / evening class per week will be scheduled for each subject over a regular 13-week semester and two daytime / evening classes per week over a 7-week (optional) Summer Term.
For the MPA
Depending on their study pace, students should normally be able to complete the programme full-time in 1 year and part-time in 2 years with a maximum study period of 4 years.
For the PgDPA
Students should normally be able to complete the programme full-time and part-time in 1-1.5 years with a maximum study period of 2 years.
The programme offers structured progression patterns, and you are highly encouraged to follow the pattern to benefit from a cohort-based study and to graduate within 1 year for the full-time option, or within 2 years for the part-time option.
Current students can refer to the Definitive Programme Document for more details of the programme.
- A Bachelor's degree in business# awarded by a recognised tertiary institution;
- A Bachelor's degree other than in business awarded by a recognised tertiary institution plus evidence equivalent to the completion of pre-entry course(s) designated by the School of Accounting and Finance of PolyU; or
- Applicants who possess professional designations (i.e. HKICPA, ACCA, or CPA (Australia) membership) with substantial professional experience or a Master of Corporate Governance awarded by PolyU.
If you are not a native speaker of English, and your Bachelor's degree or equivalent qualification is awarded by institutions where the medium of instruction is not English, you are expected to fulfil the following minimum English language requirement for admission purpose, unless otherwise specified by individual programmes concerned:
- A Test of English as a Foreign Language (TOEFL) score of 80 for the Internet-based test or 550 for the paper-based test;
- An overall Band Score of at least 6 in the International English Language Testing System (IELTS).
Individual cases will be considered on their own merit by the departments concerned*. Applicants may be required to attend interviews or tests to further demonstrate their language proficiency.
* For applicants with qualifications obtained in Taiwan, a pass in the High-Intermediate level or above in GEPT may be considered as having fulfilled the English language requirements. Please contact us at firstname.lastname@example.org for details.
Suitable candidates may be invited to attend admission interviews.
# Applicants who have completed courses in Financial Accounting, Business Law, Economics, Statistics, Management and Marketing are deemed to be business degree holders.
Local students: HK$190,800 per programme (36 credits)
Non-local students: HK$255,600 per programme (36 credits)
Local students: HK$111,300 per programme (21 credits)
Non-local students: HK$149,100 per programme (21 credits)
Program taught in: