The full-time MAcc is a credit-based taught postgraduate programme and consists of total 33 credits or total 11 courses.

In the first semester, students complete six required courses. An intermediate award, Postgraduate Diploma in Accountancy (PGDA), will be granted to students who successfully complete these six required courses with cumulative GPA of 2.67 or above, subject to the general requirements of the University. Moreover, a student is required to achieve a cumulative GPA of 2.50 or above to proceed to the next term. Students who cannot meet such GPA requirement will normally be put on academic probation in the following term or discontinued.

In the second semester, students complete five courses or 15 credits, consisting of one required course and four elective courses. Upon completion of these five courses with cumulative GPA of 2.67 or above, students will be granted a Master of Accountancy degree, subject to the satisfaction of University graduation requirements.

A compulsory seminar or workshop on business communication is arranged to strengthen student’s communication skills.  This seminar or workshop is usually conducted by a seasoned professional during the term break.  Besides, a mandatory professional ethics programme is also arranged to inculcate students an understanding of the role that professional accountants play in business and society and the ethical standards expected of them.  This programme is usually conducted after the final examination of term 2 study.

Pre-entry Courses

The pre-entry programme is designed to help applicants with non-business degrees to get ready for their formal admission to the MAcc programme. It is normally offered during the period from mid-July to end of August.

The pre-entry programme includes seven courses as listed below:

1. Accounting

2. Economics

3. Information Systems Management

4. Intermediate Accounting

5. Management 

6. Marketing

7. Statistics

Each of these pre-entry courses has 15 class contact hours and is non-credit bearing with a pass/fail result. The number of pre-entry courses required to take by an applicant will depend on his/her undergraduate study. Students may also satisfy the pre-entry programme requirements by taking equivalent bachelor level courses in other recognized tertiary programmes.

Programme Curriculum

First Semester (6 core courses, or 18 credits)

ACT 501 Auditing

ACT 502 Business and Company Law

ACT 503 Cost and Management Accounting

ACT 504 Financial Accounting and Reporting

ACT 505 Hong Kong Taxation and Tax Planning 

ACT 506 Managerial Finance

Students need to complete the above six courses (18 credits) in the first semester with a cumulative GPA of 2.67 or above to receive PGDA intermediate award. The PGDA awardees are eligible to enroll in Hong Kong Institute of Certified Public Accountants’ Qualification Programme. However, the final admission decision is subject to the approval of the HKICPA.

Second Semester (5 elective courses, or 15 credits)

Elective Courses (choose any five)*

ACT 601 Accounting Theory

ACT 602 Research Project in Accounting

ACT 604 China Taxation: An International Perspective

ACT 605 Contemporary Issues in Management Accounting 

ACT 606 Forensic Accounting and Fraud Examination

ACT 607 Financial Statement Interpretation and Analysis

ACT 608 The Economic Law of China

ACT 609 Advanced Auditing with AI Applications 

ACT 610 Accounting Ethics and Corporate Governance

ACT 611 Comparative Legal Systems

ACT 612 Data Analytics for Accounting

ACT 613 Environmental, Social and Governance (ESG) Issues in Business and Accounting

ACT 614 Financial Regulatory Environments of Hong Kong and Mainland China

ACT 615 Introduction to Python Programming

ACT 616 International Taxation

ACT 617 Corporate Governance

ACT 618 AI Applications in Business (subject to the University’s approval)

ESG 503 Environmental Social and Governance (ESG) Accounting and Disclosure

FIN 520 Corporate Finance

FIN 545 Environmental Social and Governance (ESG) Investing and Sustainable Finance

ORM 545 Cloud-based Solutions for Digital Business Transformation

RIM 535 Financial Risk Management

* The offering of elective courses is subject to students' demand and faculty availability.