Master of/Postgraduate Diploma in Professional Accounting
Sept 2020 Entry
Programme code: 21046
Duration & Credit Requirement
MAF for Master (Full-time)
PAF for PgD (Full-time)
MAE for Master (Part-time)
PAE for PgD (Part-time)
1 year for Master (Full-time)
1 year for PgD (Full-time)
2 years for Master (Part-time)
1 year for PgD (Part-time)
36 for Master,
21 for PgD
HK$220,320 per programme (HK$6,120 per credit) for local Master students
HK$263,880 per programme (HK$7,330 per credit) for non-local Master students
HK$128,520 per programme (HK$6,120 per credit) for local PgD students
HK$153,930 per programme (HK$7,330 per credit) for non-local PgD students
Dr Yuan Huang
PhD, MPhil, BBA
Dr Jody Wong
PhD, MSc, BA, FCPA, FCCA, CTA
- Mode of study: Mixed-mode
- Students can pursue their studies in either 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 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. For the PgDPA, students should normally be able to complete the programme full-time or part-time in 1-1.5 years.
- The programme offers structured progression patterns, and students are highly encouraged to follow the pattern to benefit from cohort-based study and to graduate within 1 year for the full-time option, or within 2 years for the part-time option.
- Duration of Study: Students who wish to extend their studies beyond normal duration can submit such request to Departments/Faculties for consideration, as appropriate.
Notes to Applicants
- An incomplete application cannot be processed promptly and would reduce your chance of admission. Please complete all relevant fields on the application form and upload all necessary documents.
- Applicants for the full-time stream are recommended to submit their GMAT scores.
Aims & Characteristics
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.
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 in internal decision making.
- Master 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 and corporate governance.
- Develop expertise in accounting and finance.
Recognition & Prospects
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 recognised HKICPA conversion programme. Together with a degree recognised 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 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 of CPA (Australia).
Graduates of the PgDPA and MPA are also eligible to apply for exemption from the following 4 papers under the Hong Kong Institute of Chartered Secretaries’ International Qualifying Scheme (IQS): (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.
- Students must complete 7 Core Subjects (21 credits) for the Postgraduate Diploma in Professional Accounting (PgDPA) award.
- Students must complete 7 Core Subjects, 2 Compulsory Subjects (27 credits) and 3 Elective Subjects (9 credits) for the Master of Professional Accounting (MPA) award.
Core Subjects for PgDPA and MPA (21 credits)
- Accounting for Corporations*
- Accounting for Strategic Management*
- Auditing Framework*
- Financial Reporting Environment*
- Hong Kong Tax Framework*
- Management Accounting*
- Managerial Finance*
Compulsory Subjects for MPA (6 credits)
- Accounting Theory*
- Corporate Governance*
Electives Subjects for MPA^ (any three) (9 credits)
- Finance for Multinational Corporations*
- Financial Statement Analysis*
- Mergers & Acquisitions*
- Strategic Tax Management in Hong Kong & China
- Theory & Practice of Accounting in China*
^ Subject to the University's minimum enrolment requirement, not all subjects are offered each year. Registration is subject to the availability of quota. The School of Accounting and Finance reserves the right to revise or withdraw the offer of any subject.
* These subjects of this programme have been included in the list of reimbursable courses under the Continuing Education Fund. The mother programmes (Postgraduate Diploma in Professional Accounting/ Master of Professional Accounting) of these subjects are recognised under the Qualifications Framework (QF Level).
Information on the subjects offered can be obtained at https://af.polyu.edu.hk/study/master-programmes/mpa.
- A Bachelor's degree in business# awarded by a recognised tertiary institution;
- A non-business Bachelor’s degree awarded by a recognised tertiary institution plus evidence of completion of fundamental business course(s) deemed acceptable by the School of Accounting and Finance (AF) of PolyU.
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 a transfer of a maximum of 18 credits, enabling them to complete the MPA award within ONE year on a part-time basis.
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 University’s minimum English language requirement for admission purpose. Please refer to the "Admission Requirements" section for details.
We have a quota for admissions. Early applications are strongly encouraged. Suitable candidates may be invited to attend admission interviews.
Fundamental business courses are normally offered for local applicants only.
# Applicants who have completed courses in Financial Accounting, Economics, Business Law, Statistics, Management and Marketing are deemed to be business degree holders.
- Classes are normally scheduled on weekday daytime, weekday 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 on part-time basis.
Additional Documents Required
Transcript / Certificate
Copies of graduation certificate and official academic transcript of studies are required.