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Master of/Postgraduate Diploma in Professional Accounting

Sept 2021 Entry
Programme code: 21046

Duration & Credit Requirement

Duration & Credit Requirement

Stream Code

MAF for Master (Full-time)
PAF for PgD (Full-time)
MAE for Master (Part-time)
PAP for PgD (Part-time)

Mode of Study
Mixed Mode
Normal Duration

1 year for Master (Full-time)
1 year for PgD (Full-time)
2 years for Master (Part-time)
1.5 years for PgD (Part-time)

Credits Required for Graduation

36 for Master,
21 for PgD

Fund Type
Initial Registration Credits


Tuition Fee

HK$234,000 per programme (HK$6,500 per credit) for local Master students
HK$280,800 per programme (HK$7,800 per credit) for non-local Master students
HK$136,500 per programme (HK$6,500 per credit) for local PgD students
HK$163,800 per programme (HK$7,800 per credit) for non-local PgD students

Programme Leader(s)

Programme Director

Dr Yuan Huang
PhD, MPhil, BBA 

Programme Manager

Dr Jody Wong

  • ​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 in 1 year and part-time in 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 the normal duration of study.

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

Aims & 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.


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

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 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 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).

In addition, PgDPA and MPA graduates are also granted exemption of 2 papers from the Chartered 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[6]).


Information on the subjects offered can be obtained at

Entrance Requirements

Entrance Requirements

  • ​A Bachelor's degree in businessawarded 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.

Other Information

Other Information

  • 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.



For further information, please contact:
Tel: (852) 2766 4062 or (852) 3400 3229

For academic matters, please contact:
Dr Jody Wong
Tel: (852) 2766 4074

Student Message

Student Message

The programme enhanced my technical knowledge and analytical skills and helped me to look at things from different angles. All of these are applicable to my job. It also broadened my horizons and enabled me to meet people from different business backgrounds.

Helen Tsang Ka Ling

Studying real-life cases with classmates from different backgrounds was a good way of provoking thought and generating ideas. The programme was highly intensive but the learning experience was very satisfying and rewarding.

Kevin Han Dongfang

The programme increased my knowledge of and exposure to accounting practices. It trained me to apply my knowledge in a corporate setting and helped me to build a solid foundation for exercising my professional judgement.

Yung Wai Kit

The faculty and staff strive to bring insights to the class and to provide inspiration from their own great stories, or the great stories of others. I may forget one or two formulae from time to time, but the golden principles will probably stick with me for the rest of my life.

CHAN Chung Yi

I had a rewarding experience, which not only increased my knowledge of theoretical accounting principles but also enabled me to learn from the practical experience of the lecturers.

LUI Mei Sze

This programme bridges the gap between theoretical concepts and industry practice. Accreditation by HKICPA, ACCA and CPA Australia facilitates my pursuit of a professional career.

SUN Longhao

Many of the lecturers are experienced practitioners or reputable scholars in the fields of accounting, finance and taxation. They have provided me with extensive knowledge and specialist skills.

HO Kwok Lun

The programme further enhanced and updated my technical knowledge as well as practical skills which have been critical to my career success. It also kept me abreast of the latest development in the accounting profession.

REN Fang

Additional Documents Required

Additional Documents Required

Transcript / Certificate

Copies of graduation certificate and official academic transcript of studies are required.


  • If you wish to be exempted, either in full or in part, from the summer fundamental business course(s), please indicate equivalent subjects that you have taken in your prior studies. Required subjects are: basic accounting, business law, economics, management, marketing and statistics. (Not applicable to applicants with HKICPA membership or equivalent.)
  • Applicants with any non-English certificates should also submit a set of corresponding official English-translated copies for reference.
  • Applicants for the full-time stream are recommended to submit their GMAT scores.

Info Seminar

Info Seminar

No information is available at present.

Programme Leaflet

Programme Leaflet

Please click here to download.