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Master of / Postgraduate Diploma in Professional Accounting (Mixed-mode)

Professional Recognition

The seven core subjects of the programme (which lead to the Postgraduate Diploma in Professional Accounting (PgDPA) award, and constitute part of the Master of Professional Accounting (MPA) award) have been accredited by the Hong Kong Institute of Certified Public Accountants (HKICPA). Graduates completing these seven core subjects, together with the Fundamental Business Courses, will be eligible for the exemption of 10 Modules in  the HKICPA Qualification Programme (QP). Upon completion of another five subjects (i.e. two additional compulsory subjects and three elective subjects), students will be awarded the MPA.

The programme is also accredited by the Association of Chartered Certified Accountants (ACCA) and CPA (Australia). PgDPA and MPA graduates are eligible to claim a maximum exemption of 9 papers from the ACCA examination. Together with meeting other undergraduate pre-requisites, graduates will also be eligible to apply for associate membership with CPA (Australia).

In addition, graduates are eligible to apply for exemption of three papers under the Chartered Governance Qualifying Programme of the Hong Kong Chartered Governance Institute, and exemption of two papers under the Chartered Tax Adviser (CTA) Qualifying Programme of the Taxation Institute of Hong Kong.

Mode of Study and Duration

Mode of study: Mixed-mode

Students can pursue their studies in either a full-time stream (MAF/PAF) or part-time stream (MAE/PAP). In general, one daytime / evening class per week will be scheduled for each subject over a regular 13-week semester and two daytime / evening classes per week over a 7-week (optional) Summer Term.

For the MPA

Depending on their study pace, students should normally be able to complete the programme full-time in 1 year and part-time in 2 years.

For the PgDPA

Students should normally be able to complete the programme full-time or part-time in 1 to 1.5 years. 

The programme offers structured progression patterns, and you are highly encouraged to follow the pattern to benefit from a cohort-based study and to graduate within 1 year for the full-time option, or within 2 years for the part-time option.

Current students can refer to the Programme Requirement Document for more details of the programme.


HK$270,000 per programme (HK$7,500 per credit) for local Master students;
HK$288,000 per programme (HK$8,000 per credit) for non-local Master students 

HK$157,500 per programme (HK$7,500 per credit) for local PgD students; 
HK$168,000 per programme (HK$8,000 per credit) for non-local PgD students 

Admissions Procedures

From late September to April of each year. Please refer to Study @ PolyU website for the application deadlines of individual programmes. 



For further information, please contact:

Ms Eva Tsui Tel: (852) 2766 4062

For information on academic matters, please contact:

Dr Jody Wong Tel: (852) 2766 4074





Programme Aims

The Master of Professional Accounting (MPA) programme is a conversion Master's programme aiming to provide business degree graduates with an intensive education in accounting and related knowledge and skills. Students' achievement is targeted at two levels:

  • To become professional user, preparer, and auditor of accounting information upon completion of the Postgraduate Diploma;
  • To become expert user of accounting information for making executive decisions upon completion of the Master’s degree.

The completion of seven core subjects leads to the award of the Postgraduate Diploma in Professional Accounting (PgDPA). On completion of the PgDPA components, graduates will be able to:

(a) apply and evaluate contemporary development and framework in external reporting, including corporate financial accounting, Hong Kong taxation and auditing.
(b) apply up-to-date accounting and finance concepts and techniques in internal decision making, including management accounting, managerial finance and strategic management.
(c) analyze and evaluate the legal, regulatory and ethical issues facing professional accountants.

In addition to the above core subjects, the completion of two additional compulsory subjects and three elective subjects leads to the award of the Master of Professional Accounting (MPA).  On completion of the MPA components, graduates will be able to:

(d) analyze and evaluate theoretical frameworks in accounting, finance and corporate governance.
(e) develop additional expertise in selected aspects of accounting and finance, such as theory and practice of accounting in China, strategic tax management in Hong Kong and China, financial statement analysis, finance for multinational corporations, mergers and acquisitions, or integrated knowledge through group projects.
Entrance Requirements
  • A Bachelor's degree in business# awarded by a recognised tertiary institution; 
  • A non-business Bachelor's degree awarded by a recognised tertiary institution plus evidence of completion of fundamental business course(s) deemed acceptable by the School of Accounting and Finance of PolyU.

Applicants who possess professional designations [i.e., HKICPA, ACCA or CPA (Australia) membership] with substantial professional experience or Master of Corporate Governance (MCG) from PolyU will be granted a transfer of a maximum of 18 credits, enabling them to complete the MPA award within ONE year on a part-time basis.

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 following minimum English language requirement for admission purpose, unless otherwise specified by individual programmes concerned:

  • A Test of English as a Foreign Language (TOEFL) score of 80 for the Internet-based test or 550 for the paper-based test;

An overall Band Score of at least 6 in the International English Language Testing System (IELTS).

Individual cases will be considered on their own merit by the departments concerned*. Applicants may be required to attend interviews or tests to further demonstrate their language proficiency. 

* For applicants with qualifications obtained in Taiwan, a pass in the High-Intermediate level or above in GEPT may be considered as having fulfilled the English language requirements. Please contact us at for details.

Suitable candidates may be invited to attend admission interviews.

# Applicants who have completed courses in Financial Accounting, Business Law, Economics, Statistics, Management and Marketing are deemed to be business degree holders.

Programme Structure
  • You have to complete 7 Core Subjects (21 credits) for the PgDPA award;
  • You have to complete 7 Core Subjects, 2 Compulsory subjects and 3 Elective Subjects (36 credits) for the MPA award.
  • Classes are normally scheduled on weekday daytime and / or evenings and / or Saturday afternoons.
  • Applicants who possess professional designations (i.e. HKICPA, ACCA or CPA (Australia) membership) with substantial professional experience, or Master of Corporate Governance (MCG) from PolyU will be granted transfer of a maximum of 18 credits, enabling them to complete the MPA award within ONE year.

Core Subjects for PgDPA and MPA (21 credits)

  • AF5111  Accounting for Corporations*
  • AF5113  Accounting for Strategic Management*
  • AF5201  Auditing Framework*
  • AF5902  Financial Reporting Environment*
  • AF5206  Hong Kong Tax Framework*
  • AF5112  Management Accounting*
  • AF5326  Managerial Finance*

Compulsory Subjects for MPA (6 credits)

  • AF5102  Accounting Theory*
  • AF5508  Corporate Governance*

Elective Subjects for MPA^ (any three) (9 credits)

  • AF5122  Business Analytics in Accounting and Finance
  • AF5302  Finance for Multinational Corporations*
  • AF5114  Financial Statement Analysis*
  • AF5321  Mergers and Acquisitions*
  • AF5222  Strategic Tax Management in Hong Kong and China
  • AF5110  Theory and Practice of Accounting in China*

^ Subject to the university's minimum enrolment requirement, not all subjects will be offered each year. Registration is subject to the availability of quota.

* These subjects of this programme have been included in the list of reimbursable courses under the Continuing Education Fund. These subjects / The mother programmes (Postgraduate Diploma in Professional Accounting/ Master of Professional Accounting) of these subjects are recognised under the Qualifications Framework (QF Level[6]).

Sample Lecture


AF5206 HK Tax Framework sample lecture


AF5114 Financial Statement Analysis sample lecture