PolyU Master of Science in Accountancy

Programme Structure

The programme adopts both a deepening and broadening approach in enhancing students' knowledge and skills. The deepening approach is adopted for most of the Core Subjects, whereas a mix of deepening and broadening approaches are applied to Elective Subjects.

To obtain the MSc, students are required to complete 5 Core Subjects, 3 Elective Subjects and either a Dissertation or 3 additional Elective Subjects (31 credits).

Those who are unable to complete the MSc programme may graduate with a Postgraduate Diploma upon completing 5 Core Subjects and 3 Elective Subjects (22 credits).

AF5T21 Academic Integrity and Ethics in Business (1 credit)
AF5102 Accounting Theory
AF5110 Theory and Practice of Accounting in China*
AF5203 Contemporary Issues in Accounting Information Systems*
AF5908 Applied Econometric Methods in Accounting and Finance Research

* These subjects have been included in the list of reimbursable courses under the Continuing Education Fund. These subjects / The mother programme (Master of Science in Accountancy) of these subjects are recognized under the Qualifications Framework (QF Level[6]).

Non-Dissertation Option

AF5103 Contemporary Issues in Managerial Accounting
AF5104 International Accounting
AF5122 Business Analytics in Accounting and Finance
AF5202 Contemporary Issues in Attestation and Assurance Services
AF5204 Contemporary Issues in Information Systems Audit and Control
AF5208 Taxation Management in Hong Kong and China
AF5318 Financial Management
AF5324 Theories and Models in Finance
AF5325 Seminar in Financial Reporting and Capital Markets Research
AF5373 ESG Investment and Green Finance
AF5512 The Legal System and Economic Law in China
MM501 Research Methods

Dissertation Option

AF5103 Contemporary Issues in Managerial Accounting
AF5104 International Accounting
AF5122 Business Analytics in Accounting and Finance
AF5202 Contemporary Issues in Attestation and Assurance Services
AF5204 Contemporary Issues in Information Systems Audit and Control
AF5208 Taxation Management in Hong Kong and China
AF5318 Financial Management
AF5324 Theories and Models in Finance
AF5325 Seminar in Financial Reporting and Capital Markets Research
AF5373 ESG Investment and Green Finance
AF5512 The Legal System and Economic Law in China
MM501 Research Methods

AF5910 AC Dissertation

^#Not all subjects will be offered each year and it is subject to staffing resources and student enrolment.

Students at MSc level are allowed to choose at most 1 elective, equivalent to 3 credits, from the Common Pool Electives to fulfill the elective requirements of the programme.

Students should strictly comply with the prescriptions of the programme curriculum when performing subject registration. Those who fail to meet the programme requirements will NOT be allowed to graduate.

Credit transfer/exemption will not be granted for subjects chosen from the Common Pool, unless the elective subject concerned falls within the programme curriculum. Please note that not all subjects will be offered every year and registration is subject to the availability of quota. Please refer to the AR's eStudent Page for subject details (e.g. subject syllabus, offering semester, class timetable).