Regulations for the degree of Bachelor of Professional Accounting with Honours

 

1.	General
1.1	These regulations are made under paragraphs 1 to 4 of the Regulations for the Award of Undergraduate Degrees.
1.2	In these regulations definitions shall apply as in the Regulations for the Award of Undergraduate Degrees and in the Interpretation Section of the Academic Rules and Regulations.
2.	Entry Requirements
2.1	To enter the Bachelor of Professional Accounting with Honours programme, an applicant must be a graduate of the Hong Kong Institute of Accredited Accounting Technicians (HKIAAT).
3.	Study Period
3.1	A student shall complete the Bachelor of Professional Accounting with Honours programme within 6 years of first registration in the programme.
4.	Bachelor of Professional Accounting with Honours
4.1	To be eligible for the award of the degree of Bachelor of Professional Accounting with Honours, a student shall:
	4.1.1	comply with the Regulations for Admission, Registration and Maintenance of Status; and
	4.1.2	comply with the Regulations for the Award of Undergraduate Degrees; and
	4.1.3	successfully complete 85 credits from Table 1; and
	4.1.4	successfully pass the Professional Bridging Examination (PBE) offered by HKIAAT or successfully complete a further 20 credits from any Foundation, Middle or Higher level courses offered by the University.
5.	Each degree with Honours shall be conferred with a classification of First Class, Second Class (Upper Division), Second Class (Lower Division) or Third Class save that exceptionally a degree may be conferred without classification.
6.	Subject to the requirements of the relevant programme of study, each person on whom an Honours degree is to be conferred shall be assigned to a classification determined by the University according to its regulations.
7.	For the calculation of scores for classification purposes in the degree of Bachelor of Professional Accounting with Honours, the University has deemed that “Group (a)” shall consist of the best 40 credits from ACT B323X/ACT B323, ACT B367X/ACT B367, ACT B430X/ACT B430 and ACT B431X/ACT B431. “Group (b)” shall consist of the best 40 credits (in terms of pass status) in courses listed in Table 1, where such credits are not taken into account in “Group (a)”. Further, that “X” shall equal two, that is “Group (a)” shall be weighted at twice the value of “Group (b)”. (Refer to the paragraphs on Classification of the Degree with Honours of the Regulations for the Award of Undergraduate Degrees.)

Table 1

Course Code	Course Title	Credits
ACT B323 1,6	Business Law and Taxation	20
ACT B367 2,6	Management Accounting and Finance	20
ACT B430 3,6	Financial Reporting	20
ACT B431 4,6	Auditing and Information Systems	20
MGT B399 5,6	Management Policy and Strategy	5

Notes:

1. If students have successfully completed LAW B262, LAW B333, ACT B414 and ACT B415, they are deemed to have satisfied the requirements for ACT B323X/ACT B323.
    
2. If students have successfully completed FIN B280, ACT B313, FIN B386 and ACT B405, they are deemed to have satisfied the requirements for ACT B367X/ACT B367.
    
3. If students have successfully completed ACT B331, ACT B332, ACT B407 and ACT B408, they are deemed to have satisfied the requirements for ACT B430X/ACT B430.
    
4. If students have successfully completed ACT B304, BUS B368, ACT B416 and ACT B417, they are deemed to have satisfied the requirements for ACT B431X/ACT B431.
    
5. If students have successfully completed MGT B399, they are deemed to have satisfied the requirements for MGT B399X.
    
6. The following courses are no longer available. Students who have successfully completed any of these courses can have them counted for BPAH programme, subject to requirements of relevant regulations.

Course Code	Course Title	Credits
ACT B323X	Business Law and Taxation	20
ACT B367X	Management Accounting and Finance	20
ACT B430X	Financial Reporting	20
ACT B431X	Auditing and Information Systems	20
MGT B399X	Management Policy and Strategy	5

September 2012