Programmes

Master of Arts in International Accounting

Programme	Master of Arts in International Accounting 文學碩士(國際會計學)
Award Title	Master of Arts in International Accounting 文學碩士(國際會計學)
Offering Academic Unit	Department of Accountancy
Mode of Study	Combined mode

Normal Period of Study

1 year (full-time)
2 years (part-time/combined mode)

Maximum Period of Study

2.5 years (full-time)
5 years (part-time/combined mode)

Credit Units Required for Graduation

Programme Aims

This programme aims to provide accounting or finance major graduates an opportunity to enhance their skills by developing an expertise in international accounting as well as further understanding in Hong Kong accounting and related arena of knowledge. Students will be provided with specialised knowledge in international and Hong Kong accounting as well as related fields of information management, and international business and investment so that graduates can make a significant contribution to the functioning and development of their employing organizations – particularly organizations such as multinational enterprises, joint ventures, Hong Kong companies and government agencies engaged in foreign trade and investment, and Certified Public Accountant (CPA) or consulting firms with multinational corporate clients and networks.

Programme Intended Learning Outcomes (PILOs)

Upon successful completion of this Programme, students should be able to:

Apply creative and critical thinking to business problem-solving and the conceptual and practical aspects of mainstream accounting disciplines from an international perspective.
Analyse and apply the accounting issues raised by the International Accounting Standards Board (IASB), Hong Kong Institute of Certified Public Accountants (HKICPA) and professional bodies of selected countries to the interpretation of financial reports from an international perspective.
Identify and demonstrate legal and ethical concepts and the code of ethics issued by the International Federation of Accountants (IFAC) and HKICPA, and their application in accounting practices.
Communicate, work, and manage themselves effectively both independently and within a team environment.

Programme Requirements

1. Core Courses ( 21 credit units )

Course Code	Course Title	Credit Units
AC5690	Corporate Governance	3
AC5710	Advanced International Financial Accounting	3
AC5711	International Financial Statement Analysis	3
AC5720	Management Accounting Issues in Multinational Enterprises	3
AC6551	Advanced Taxation	3
AC6560	Accounting Information Systems	3
EF5143	International Financial Management	3

2. Electives ( 9 credit units )

Students are also required to take 9 credit units from the programme elective courses listed below or the consortium courses offered by the servicing Departments under CB:

Course Code	Course Title	Credit Units
AC6541	Auditing	3
AC6780	Professional Internship	3
LW5962	Law Relating to Business and Companies	3
	All the consortium courses offered by the servicing Departments under CB.

3. Additional Notes:

Intermediate Award

Title of the 1st Intermediate Award
Postgraduate Certificate in International Accounting
深造證書(國際會計學)

Number of units required for the Intermediate Award - Twelve (12)

Course Code	Course Title	Credit Units
AC5710	Advanced International Financial Accounting	3

PLUS any three courses from the following courses:

Course Code	Course Title	Credit Units
AC5690	Corporate Governance	3
AC5711	International Financial Statement Analysis	3
AC5720	Management Accounting Issues in Multinational Enterprises	3
AC6551	Advanced Taxation	3
AC6560	Accounting Information Systems	3
EF5143	International Financial Management	3

Title of the 2nd Intermediate Award
Postgraduate Diploma in International Accounting
深造文憑(國際會計學)

Number of units required for the Intermediate Award – Twenty-four (24)

Course Code	Course Title	Credit Units
AC5690	Corporate Governance	3
AC5710	Advanced International Financial Accounting	3
AC5711	International Financial Statement Analysis	3
AC5720	Management Accounting Issues in Multinational Enterprises	3
AC6551	Advanced Taxation	3
AC6560	Accounting Information Systems	3
EF5143	International Financial Management	3

Students are also required to take 3 credit units from the programme elective courses listed below or the consortium courses offered by the servicing Departments under CB.

Course Code	Course Title	Credit Units
AC6541	Auditing	3
AC6780	Professional Internship	3
LW5962	Law Relating to Business and Companies	3
	All the consortium courses offered by the servicing Departments under CB.

Related Links

Department of Accountancy