Aims and Characteristics

Programme Aims

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.

Characteristics

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 recognized by the CPA (Australia). PgDPA and MPA graduates are eligible to claim a maximum exemption of nine 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.