Important Update: (Updated 08:33 am, Friday, May 27)

Our University has announced the learning, teaching and assessment (LTA) arrangements for Semester One, 2022/23. Please click here for details.


Master of Science in Accountancy

Sept 2022 Entry
Programme code: 21049

Duration & Credit Requirement

Duration & Credit Requirement

Stream Code

AFM (Full-time)
APM (Part-time)

Mode of Study
Mixed Mode
Normal Duration

1.5 years (Full-time)
2.5 years (Part-time)

Credits Required for Graduation


Fund Type
Initial Registration Credits


Tuition Fee

HK$238,500 per programme (HK$7,950 per credit) for local students
HK$288,000 per programme (HK$9,600 per credit) for non-local students

Programme Leader(s)

Programme Director

Dr Zhang Yong

Programme Manager

Dr Anson Wong

  • Mode of study: Mixed-mode. Students can pursue their studies in either a full-time study load (taking 9 credits or more in a semester) or a part-time study load (taking less than 9 credits in a semester). Depending on their study pace, students should normally be able to complete the programme full-time in 1 to 1.5 years and part-time in 2 to 2.5 years. Students will be required to attend more classes in the evening if they choose the full-time option, and the duration will be subject to class quota availability.
  • Note 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.

Aims & Characteristics

Aims & Characteristics

Programme Aims

This programme familiarises students with contemporary and up-to-date accounting knowledge and issues. It aims to build up their accounting knowledge base, enabling them to develop sound analytical skills and judgement, and make efficient and effective business decisions. 



This is a flexible specialist programme providing a progressive and deepening understanding of major accounting issues for accounting practitioners and executives. The focus is on real world-related and contemporary academic studies, and practical applications. Two of the key elements are PRC accounting and the contemporary application of information systems in accounting. 

Recognition & Prospects

Recognition & Prospects

  • The programme adopts both a deepening and broadening approach in enhancing students' knowledge and skills. The deepening approach is adopted for most of the Core Subjects, whereas a mix of deepening and broadening approaches are applied to Elective Subjects.
  • To obtain the MSc, students are required to complete 4 Core Subjects, 3 Elective Subjects and either a Dissertation or 3 additional Elective Subjects (30 credits).
  • Those who are unable to complete the MSc programme may graduate with a Postgraduate Diploma upon completing 4 Core Subjects and 3 Elective Subjects (21 credits).



Students can pursue their studies with either a full-time study load (taking 9 credits or more in a semester) or a part-time study load (taking less than 9 credits in a semester). In general, one evening class per week will be scheduled for each subject in Semesters 1 and 2 and two evening classes per week in an optional Summer Term.


Depending on their study pace, students should normally be able to complete the programme full-time in 1 to 1.5 years and part-time in 2 to 2.5 years. Students will be required to attend more classes in the evening if they choose the full-time option and the duration will be subject to class quota availability.


The programme offers structured progression patterns, and students are highly encouraged to follow the patterns to benefit from a cohort-based study and to graduate within 1-1.5 years for the full-time option, or within 2.5 years for the part-time option. 


The following is a summary of the core areas of study. Detailed information will be provided upon registration.

Core Subjects+

  • Accounting Theory
  • Applied Econometric Methods in Accounting & Finance Research
  • Contemporary Issues in Accounting Information Systems*
  • Theory & Practice of Accounting in China*


Elective Subjects+

  • Business Environment in China
  • Contemporary Issues in Attestation & Assurance Services
  • Contemporary Issues in Information Systems Audit & Control
  • Contemporary Issues in Managerial Accounting
  • Financial Management
  • International Accounting
  • Research Methods
  • Seminar in Financial Reporting & Capital Markets Research
  • Taxation Management in Hong Kong & China
  • The Legal System & Economic Law in China
  • Theories & Models in Finance
  • AC Dissertation (9 credits)


Information on the subjects offered can be obtained at


+ Subjects are offered according to class quota availability.

* Two subjects (with * in the Core Subjects section) of this programme have been included in the list of reimbursable courses under the Continuing Education Fund. The mother programme (Master of Science in Accountancy) of these subjects is recognised under the Qualifications Framework (QF Level[6]).

Entrance Requirements

Entrance Requirements

  • A Bachelor's degree in accounting or other relevant disciplines;
  • Equivalent professional qualifications.


Preference will be given to applicants with at least one year of relevant work experience.


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.

Other Information

Other Information

  • Suitable candidates may be invited to attend admission interviews.
  • Classes are normally scheduled on weekday evenings in three semesters (including an optional Summer Term) within an academic year.
  • Non-local students must obtain a valid student visa issued by the Hong Kong Immigration Department before being allowed to register as students or commence study with PolyU.



For further information, please contact:
Tel: (852) 3400 3229 or (852) 3400 3379


For information on academic matters, please contact:
Dr Anson Wong
Tel: (852) 3400 3451


Dr Zhang Yong
Tel: (852) 3400 3452


Online application:

Student Message

Student Message

I acquired academic research knowledge through the MSc in Accountancy. I am an accounting teacher. The research ability and teaching skills that I gained will accelerate my career advancement. The most important thing this programme taught me is that we should ensure integrity throughout our careers.

Xu Xin

Reading academic papers and presenting the results of our own research were most rewarding though challenging aspects of studying in the Accountancy programme.  Through these activities, I developed analytical and critical thinking.  The knowledge I gained of Hong Kong taxation and China accounting practices, and IT control and accounting information systems, is particularly useful to me.

Adam Chin Ka Chun

Given my heavy study load, learning how to manage my time, expand my thinking and cooperate with others have made this programme the experience of a lifetime.

He Jing

This was a very fruitful learning experience. I learned problem-solving, critical-thinking and time-management skills whilst also making close friendships.

Zhang Mujie

We had a well-planned programme, excellent teachers and a favourable learning environment. The programme enhanced my ability to seek the truth through critical thinking and an international perspective.

Zhang Lisha

This programme was very important to my career development.  I not only gained useful knowledge but also developed my critical thinking.

Ling Xiaoxu

The programme helped me develop the relevant expertise and deepen my understanding of accounting.  It also trained me to tackle different kinds of challenges and provided me with a platform for extending my personal network.

Ma Jie

Additional Documents Required

Additional Documents Required

Transcript / Certificate

Copies of certificates and academic transcripts are required. 


Copies of all relevant professional qualifications, e.g. Membership(s) of HKICPA, AICPA, ACCA, CPA Australia, etc (if any). 

Info Seminar

Info Seminar

No information is available at present.

Programme Leaflet

Programme Leaflet

Please click here to download.