City University of Hong Kong City University of Hong Kong

Taught Postgraduate Programmes (Tpg)

Department of Accountancy

MA International Accounting

文學碩士(國際會計學)


Year of Entry 2019
Mode of Funding Non-government-funded
Programme Code P02
Intermediate Award Postgraduate Diploma and Postgraduate Certificate in International Accounting
Mode of Programme Combined
Class Schedule Weekday daytime and evenings
Indicative Intake Target 50
Minimum No. of Credits Required Master's Degree: 30, Postgraduate Diploma: 24, Postgraduate Certificate: 12
Normal Duration of Programme Full-time: 1 year; Part-time: 2 years
Maximum Study Period Full-time: 2.5 years;
Part-time/Combined mode: 5 years
Tuition Fee Click here for more information
Application Deadline
Local : Closed
Non-local : Closed
Mode of processing Rolling Basis
Programme Leader
Liu ZHENG
PhD (Southern California)
General Enquiries
+852 3442 7760



Programme Aims and Objectives

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, 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:

  1. Apply creative and critical thinking to business problem-solving and the conceptual and practical aspects of mainstream accounting disciplines from an international perspective.
  2. 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.
  3. 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. 
  4. Communicate, work, and manage themselves effectively both independently and within a team environment.

Entrance Requirements

Applicants must:

·       hold an accounting or finance degree from a recognised university; or

·       hold an equivalent qualification acceptable to CityU; and

·       preferably possess 2 years of experience in accounting or business disciplines.

Applicants whose entrance qualification is obtained from an institution where the medium of instruction is NOT English should also fulfil the following minimum English proficiency requirement:

  • a score of 550 (paper-based test) or 59 (revised paper-delivered test) or 79 (Internet-based test) in the Test of English as a Foreign Language (TOEFL); or
  • an overall band score of 6.5 in International English Language Testing System (IELTS); or
  • Score 450 in band 6 in the Chinese mainland's College English Test*; or
  • other equivalent qualifications.

* Applicants holding the old CET-6 result must attain a pass in the test.

 


Course Description

Core Courses -- Accounting Information Systems; Advanced International Financial Accounting; Advanced Taxation; Corporate Governance; International Financial Management; International Financial Statement Analysis; Management Accounting Issues in Multinational Enterprises

 

Electives

(Minimum 9 credit units)

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

  • Auditing (HKICPA required course for entry to QP)
  • Law Relating to Business and Companies (HKICPA required course for entry to QP)
  • Consortium course

Note:  The course list is subject to change during the academic year.

To be eligible for the professional accreditation/exemptions granted to this programme, students are required to take certain prescribed courses.


Professional Accreditation

Hong Kong Institute of Certified Public Accountants (HKICPA)

This is an accredited accountancy degree for the HKICPA Qualification Programme. Students who have successfully completed the programme and met the following conditions are eligible to enter the HKICPA Qualification Programme:

  1. Students must pass the seven core courses of the Programme and the three elective courses required by the Programme, two of them must be Auditing (AC6541) and Law Relating to Business and Companies (LW5962); and
  2. Students must have passed in their previous degree studies subjects on basic business knowledge, including Basic Accounting, Economics, Management, Marketing and Statistics (or Quantitative Methods).

Applicants have the responsibility to check the syllabuses of the Associate Level Modules of the new QP, their official transcripts and the syllabus of subjects studied, to ascertain that their previous studies at the undergraduate level are on a par with the corresponding QP modules and hence qualify for module exemption. Otherwise, students are required to study and pass the designated elective course(s) if they would like to enroll in the new QP and obtain exemption of those relevant QP modules.

Only those students who have studied and passed in the subjects with substantial coverage relevant to Modules of the Associate Level of the new QP of HKICPA are eligible for exemption of the Modules concerned#. The final decision rests with the HKICPA.

To learn more about the new QP, you may wish to refer to the Position Paper of the new QP, which was released in January 2017 (link appended below):

 http://www.hkicpa.org.hk/en/become-a-hkicpa/new-qp-position-paper/

# The exemption is subject to fulfilling the requirements of HKICPA.

 

Association of Chartered Certified Accountants (ACCA)

The programme is also recognized by the ACCA for a possible maximum exemption of 5 papers* from its professional examination scheme.

*The exemption list is subject to periodic review by the ACCA.


Scholarships

Subject to funding and annual approval, admitted applicants are automatically considered for three types of scholarships (hence, no separate application is necessary):

  1. AC Entrance Scholarships
  2. AC Academic Excellence Scholarships
  3. AC Internship Awards

For details, please visit AC web site at http://www.cityu.edu.hk/ac under programmes & courses.


Bonus Features

Applicants who meet the entry requirements but wish to exit early from the programme may apply for the Postgraduate Diploma or Postgraduate Certificate of the programme after completion of the designated courses and number of credit units.