Programmes

Master of Science in Professional Accounting and Corporate Governance

Programme	Master of Science in Professional Accounting and Corporate Governance 理學碩士(專業會計與企業管治)
Award Title	Master of Science in Professional Accounting and Corporate Governance 理學碩士(專業會計與企業管治)
Offering Academic Unit	Department of Accountancy
Mode of Study	Corporate Governance Stream: Part-time Professional Accounting Stream: Combined mode

Normal Period of Study

PA Stream: 1 year (full-time)
PA Stream & CG Stream: 2 years (part-time/combined mode)

Maximum Period of Study

PA Stream: 2.5 years (full-time)
PA Stream & CG Stream: 5 years (part-time/combined mode)

Credit Units Required for Graduation

Programme Aims

The MSPACG programme aims to provide an active learning environment to develop students for leadership positions in the professional accounting and corporate governance area in Hong Kong and the Greater China region.

Programme Intended Learning Outcomes (PILOs)

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

Apply creative and critical thinking, analytical, qualitative and quantitative skills to business problem solving with special reference to accounting and governance functions.
Explain, analyze and apply relevant rules and regulations related to accounting and corporate governance issues.
Recognize ethical dilemmas and legal issues and respond appropriately by applying relevant ethical and legal concepts and codes of ethics issued by relevant authorities.
Apply creative and critical thinking in solving accounting, corporate governance and related business problems using a multi-disciplinary approach.
Communicate, work and manage themselves effectively both independently and within a team environment.

Programme Requirements

1. Core Courses (15 credit units)

Course Code	Course Title	Credit Units
AC5690	Corporate Governance	3
AC6531	Financial Management	3
AC6551	Advanced Taxation	3
EF5010	Economics for Business	3
LW5962	Law Relating to Business and Companies	3

2. Programme Streams (21 credit units)

Corporate Governance Stream

Required Courses for Corporate Governance Stream

Course Code	Course Title	Credit Units
AC5590	Business Ethics for Professional Accountants and Company Secretaries	3
AC5601	Corporate Accounting I	3
AC5602	Corporate Accounting II	3
AC6691	Companies and Securities Regulations and Practice	3
LW6913	Corporate, Employment and Business Law	3
MGT5316	Human Resources Management	3
MGT6514	Strategic Management and Business Policy	3

Optional Electives* (Maximum 6 credit units)

Course Code	Course Title	Credit Units	Remarks
AC5521	Cost and Management Accounting	3
AC6541	Auditing	3
AC6560	Accounting Information Systems	3
AC6780	Professional Internship	3	Medium of Instruction: English and other languages appropriate to the attachment setting.
MS5720	Quantitative Decision Making Techniques	3

Professional Accounting Stream

Required Courses for Professional Accounting Stream

Course Code	Course Title	Credit Units
AC5511	Financial and Management Accounting	3
AC5512	Financial Reporting	3
AC5521	Cost and Management Accounting	3
AC6513	Corporate Accounting	3
AC6541	Auditing	3
AC6560	Accounting Information Systems	3
MS5720	Quantitative Decision Making Techniques	3

Optional Electives* (Maximum 6 credit units)

Course Code	Course Title	Credit Units	Remarks
AC5590	Business Ethics for Professional Accountants and Company Secretaries	3
AC6523	Strategic Management Accounting	3
AC6691	Companies and Securities Regulations and Practice	3
AC6780	Professional Internship	3	Medium of Instruction: English and other languages appropriate to the attachment setting.
LW6913	Corporate, Employment and Business Law	3
MGT5316	Human Resources Management	3
MGT6514	Strategic Management and Business Policy	3

* According to the Academic Regulations for Taught Postgraduate Degrees, students who have met all the requirements to graduate from a programme may not register in further courses, hence students are required to take the optional electives before their graduating semester.

3. Additional Notes

Maximum duration of study:

5 years (with effect from Semester A 2008/09 and affecting intakes in 2008/09 and thereafter)

Intermediate Award:

Title of the 1st Intermediate Award
Postgraduate Certificate in Professional Accounting and Corporate Governance
深造證書(專業會計與企業管治)

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

Required Courses for Corporate Governance Stream (12 credit units)

Course Code	Course Title	Credit Units
AC5601	Corporate Accounting I	3
AC5602	Corporate Accounting II	3
AC6691	Companies and Securities Regulations and Practice	3
LW5962	Law Relating to Business and Companies	3

Required Courses for Professional Accounting Stream (12 credits units)

Course Code	Course Title	Credit Units
AC5511	Financial and Management Accounting	3
AC5512	Financial Reporting	3
AC5521	Cost and Management Accounting	3
LW5962	Law Relating to Business and Companies	3

Title of the 2nd Intermediate Award
Postgraduate Diploma in Professional Accounting and Corporate Governance
深造文憑(專業會計與企業管治)

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

Required Courses for Corporate Governance Stream (24 credits)

Course Code	Course Title	Credit Units
AC5601	Corporate Accounting I	3
AC5602	Corporate Accounting II	3
AC5690	Corporate Governance	3
AC6531	Financial Management	3
AC6691	Companies and Securities Regulations and Practice	3
LW5962	Law Relating to Business and Companies	3
LW6913	Corporate, Employment and Business Law	3

Plus one of the following courses:

Course Code	Course Title	Credit Units
AC5590	Business Ethics for Professional Accountants and Company Secretaries	3
AC6551	Advanced Taxation	3
EF5010	Economics for Business	3
MGT5316	Human Resources Management	3
MGT6514	Strategic Management and Business Policy	3

Required Courses for Professional Accounting Stream (24 credit units)

Course Code	Course Title	Credit Units
AC5511	Financial and Management Accounting	3
AC5512	Financial Reporting	3
AC5521	Cost and Management Accounting	3
AC5690	Corporate Governance	3
AC6513	Corporate Accounting	3
LW5962	Law Relating to Business and Companies	3
MS5720	Quantitative Decision Making Techniques	3

Plus one of the following courses:

Course Code	Course Title	Credit Units
AC6523	Strategic Management Accounting	3
AC6531	Financial Management	3
AC6541	Auditing	3
AC6551	Advanced Taxation	3
AC6560	Accounting Information Systems	3
EF5010	Economics for Business	3
LW6913	Corporate, Employment and Business Law	3

Related Links

Department of Accountancy