Master of Professional Accounting

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Regulations for the Postgraduate Diploma in Professional Accounting and Master of Professional Accounting

1. General
1.1 These regulations are made under paragraphs 1 to 4 of the Regulations for the Award of Postgraduate Degrees and paragraphs 1 to 4 of the Regulations for the Award of Postgraduate Diplomas and Certificates.
1.2 In these regulations definitions shall apply as in the Regulations for the Award of Postgraduate Degrees and the Regulations for the Award of Postgraduate Diplomas and Certificates and in the Interpretation Section of the Academic Rules and Regulations.
1.3 The Regulations Governing the Articulation of Qualifications shall apply for conversion of Postgraduate Diploma in Professional Accounting to the award of Master of Professional Accounting.
   
2. Entry Requirements
2.1 To enter the Postgraduate Diploma in Professional Accounting or Master of Professional Accounting programme, a student shall normally possess:
  2.1.1 a recognized degree in a business-related area (or its equivalent); or
  2.1.2 a recognized degree in a non-business area (or its equivalent) plus at least three years of supervisory/managerial experience.
     
2.2 To enter the Master of Professional Accounting programme through Pathway 1, a student shall normally possess:
  2.2.1 a recognized Master’s degree in a business-related area (or its equivalent).
3. Postgraduate Diploma in Professional Accounting (PDPA)
3.1 To be eligible for the award of the Postgraduate Diploma in Professional Accounting, a student shall:
  3.1.1 comply with the Regulations for Admission, Registration and Maintenance of Status; and
  3.1.2 comply with the Regulations for the Award of Postgraduate Diplomas and Certificates; and
  3.1.3 obtain at least 40 credits at the Postgraduate level prescribed by the regulations.
3.2 For the Postgraduate Diploma in Professional Accounting, the University has prescribed that a student must obtain 40 credits from the compulsory courses labelled CM in Table 1.
   
4. Master of Professional Accounting (MPA)
4.1 To be eligible for the award of the degree of Master of Professional Accounting, 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 Postgraduate Degrees; and
  4.1.3 obtain at least 60 credits in courses at Postgraduate level prescribed by the regulations.
4.2 For the degree of Master of Professional Accounting, the University has prescribed that a student must:
  4.2.1 obtain 40 credits from the compulsory courses labelled CM in Table 1; and
  4.2.2 obtain a further 20 credits from optional courses labelled OM in Table 1.
5. Master of Professional Accounting (through Pathway 1) (MPA1)
5.1 To be eligible for the award of the degree of Master of Professional Accounting, a student who entered the programme through Pathway 1 shall:
  5.1.1 comply with the Regulations for Admission, Registration and Maintenance of Status; and
  5.1.2 comply with the Regulations for the Award of Postgraduate Degrees; and
  5.1.3 obtain at least 40 credits in courses at the Postgraduate level prescribed by the regulations.
5.2 For the degree of Master of Professional Accounting, the University has prescribed that a student who entered the programme through Pathway 1 must:
  5.2.1 obtain 40 credits from the compulsory courses labelled CM in Table 1.


Table 1

Course Code

Course Title

Credits

MPA/PDPA

ACT B861

Accounting for Corporations

5

CM

ACT B863

Financial Reporting Environment

5

CM

ACT B864

Tax Framework

5

CM

ACT B865

Strategic Management Accounting

5

CM

ACT B866

Audit Theory and Practice

5

CM

ACT B867 Accounting Information Systems: A Managerial Perspective

5

CM

FIN B862 1, 2

Treasury and Financial Management

5

CM

LAW B868 Corporate Law

5

CM

ACT B869 Issues in International Accounting

10

OM

BIS B892 Advanced Information Systems and Electronic Commerce Strategy

10

OM

BUS B885 3 The Challenge of the External Environment

10

OM

BUS B859 Applied Business Project
20
OM
BUS B880 Directed Studies in Business Research
20
OM
BUS B899 Business and Entrepreneurship Project
10
OM
MGT B820 1,2 Strategy

10

OM

MGT B822 1,2 Creativity, Innovation and Change

10

OM

MGT B824 1,2,3 Managing Human Resources

10

OM

MGT B827 1,2 Strategic Human Resource Management

10

OM

MGT B884 1,2,3 Human Resource Strategies

10

OM

IB B890 4 International Management Strategy

10

OM

IB B891 5 International Marketing Strategy

10

OM

IB B893 6 Strategic Issues for Management in the Asia Pacific Region

10

OM

Notes:

  1. Courses form excluded combinations with other courses. Only one of the courses of the excluded combinations can count towards an OUHK award. Students should refer to the list of excluded combinations for details.
     
  2. The following is a list of phased out and replacement courses:

       Phased out courses   

    Replacement courses

      FIN B883   FIN B862 and FIN B872
     

    MGT B881

      MGT B820
      MGT B882   MGT B822
      MGT B884 / MGT B824   MGT B827

    Students who have successfully completed the phased out courses are deemed to have completed the corresponding replacement courses. However, FIN B883 may only be counted as 5 credits against the PDPA/MPA programme requirements.
     
  3. Courses no longer available.
     
  4. The course code of MKT B890 has been revised as IB B890.  If students have successfully completed MKT B890, they are deemed to have satisfied the requirements for IB B890.
     
  5. The course code of MKT B891 has been revised as IB B891.  If students have successfully completed MKT B891, they are deemed to have satisfied the requirements for IB B891.
     
  6. The course code of MKT B893 has been revised as IB B893.  If students have successfully completed MKT B893, they are deemed to have satisfied the requirements for IB B893.

July 2019