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  • Regulations for the Postgraduate Diploma in Professional Accounting and Master of Professional Accounting

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    1. General
    1.1 These regulations are made under paragraphs 1 to 4 of the Regulations for the Award of Postgraduate Degrees and paragraphs 1 to 4 of the Regulations for the Award of Postgraduate Diplomas and Certificates.
    1.2 In these regulations definitions shall apply as in the Regulations for the Award of Postgraduate Degrees and the Regulations for the Award of Postgraduate Diplomas and Certificates and in the Interpretation Section of the Academic Rules and Regulations.
    1.3 The Regulations Governing the Articulation of Qualifications shall apply for conversion of Postgraduate Diploma in Professional Accounting to the award of Master of Professional Accounting.
       
    2. Entry Requirements
    2.1 To enter the Postgraduate Diploma in Professional Accounting or Master of Professional Accounting programme, a student shall normally possess:
      2.1.1 a recognized degree in a business-related area (or its equivalent); or
      2.1.2 a recognized degree in a non-business area (or its equivalent) plus at least three years of supervisory/managerial experience.
         
    2.2 To enter the Master of Professional Accounting programme through Pathway 1, a student shall normally possess:
      2.2.1 a recognized Master's degree in a business-related area (or its equivalent).
    3. Postgraduate Diploma in Professional Accounting (PDPA)
    3.1 To be eligible for the award of the Postgraduate Diploma in Professional Accounting, a student shall:
      3.1.1 comply with the Regulations for Admission, Registration and Maintenance of Status; and
      3.1.2 comply with the Regulations for the Award of Postgraduate Diplomas and Certificates; and
      3.1.3 obtain at least 40 credits at the Postgraduate level prescribed by the regulations.
    3.2 For the Postgraduate Diploma in Professional Accounting, the University has prescribed that a student must obtain 40 credits from the compulsory courses labelled CM in Table 1.
       
    4. Master of Professional Accounting (MPA)
    4.1 To be eligible for the award of the degree of Master of Professional Accounting, a student  shall:
      4.1.1 comply with the Regulations for Admission, Registration and Maintenance of Status; and
      4.1.2 comply with the Regulations for the Award of Postgraduate Degrees; and
      4.1.3 obtain at least 60 credits in courses at Postgraduate level prescribed by the regulations.
    4.2 For the degree of Master of Professional Accounting, the University has prescribed that a student must:
      4.2.1 obtain 40 credits from the compulsory courses labelled CM in Table 1; and
      4.2.2 obtain a further 20 credits from optional courses labelled OM in Table 1.
    5. Master of Professional Accounting (through Pathway 1) (MPA1)
    5.1 To be eligible for the award of the degree of Master of Professional Accounting, a student who entered the programme through Pathway 1 shall:
      5.1.1 comply with the Regulations for Admission, Registration and Maintenance of Status; and
      5.1.2 comply with the Regulations for the Award of Postgraduate Degrees; and
      5.1.3 obtain at least 40 credits in courses at the Postgraduate level prescribed by the regulations.
    5.2 For the degree of Master of Professional Accounting, the University has prescribed that a student who entered the programme through Pathway 1 must:
      5.2.1 obtain 40 credits from the compulsory courses labelled CM in Table 1.


    Table 1

    Course Code

    Course Title

    Credits

    MPA/PDPA

    ACT B861

    Accounting for Corporations

    5

    CM

    ACT B863

    Financial Reporting Environment

    5

    CM

    ACT B864

    Tax Framework

    5

    CM

    ACT B865

    Strategic Management Accounting

    5

    CM

    ACT B866

    Audit Theory and Practice

    5

    CM

    ACT B867 Accounting Information Systems: A Managerial Perspective

    5

    CM

    FIN B862 1, 2

    Treasury and Financial Management

    5

    CM

    LAW B868 Corporate Law

    5

    CM

    ACT B869 Issues in International Accounting

    10

    OM

    BIS B892 Advanced Information Systems and Electronic Commerce Strategy

    10

    OM

    BUS B885 3 The Challenge of the External Environment

    10

    OM

    BUS B859 Applied Business Project
    20
    OM
    BUS B880 Directed Studies in Business Research
    20
    OM
    BUS B899 Business and Entrepreneurship Project
    10
    OM
    MGT B820 1,2 Strategy

    10

    OM

    MGT B822 1,2 Creativity, Innovation and Change

    10

    OM

    MGT B824 1,2,3 Managing Human Resources

    10

    OM

    MGT B827 1,2 Strategic Human Resource Management

    10

    OM

    MGT B884 1,2,3 Human Resource Strategies

    10

    OM

    MKT B890 International Management Strategy

    10

    OM

    MKT B891 International Marketing Strategy

    10

    OM

    MKT B893 Strategic Issues for Management in the Asia Pacific Region

    10

    OM

    Notes:

    1. Courses form excluded combinations with other courses. Only one of the courses of the excluded combinations can count towards an OUHK award. Students should refer to the attached list for details.
       
    2. The following is a list of phased out and replacement courses:

         Phased out courses   

      Replacement courses

        FIN B883   FIN B862 and FIN B872
       

      MGT B881

        MGT B820
        MGT B882   MGT B822
        MGT B884 / MGT B824   MGT B827

      Students who have successfully completed the phased out courses are deemed to have completed the corresponding replacement courses. However, FIN B883 may only be counted as 5 credits against the PDPA/MPA programme requirements.
       
    3. Courses no longer available.

    October 2017

     
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