Undergraduate Programmes
BBA/BBA (Hons) graduates are entitled to exemptions of up to a maximum of 9 papers (out of 13 papers) of the examinations organized by the ACCA Examinations Scheme. Details of exemptions for these HKMU graduates in both full-time and distance learning study modes are as follows:
Exempted ACCA examination papers | BBAHPAJ1/ BBAHPAJ2/ BBAHPAJ3/ BBAACT/ BBAACT1/ BBAHACT/ BBAHACT1 (Full-time/Distance Learning) Graduates | Passed HKMU courses |
|---|---|---|
Paper AB | ||
Accountant in Business* | Exempted upon completion of programme^ | |
Paper MA | ||
Management Accounting | Exempted upon completion of programme^ | |
Paper FA | ||
Financial Accounting | Exempted upon completion of programme^ | |
Paper LW | ||
Corporate and Business Law | Exempted upon completion of programme^ | |
Paper PM | ||
Performance Management | ✓ | [ACT B405/ACT B405F + ACT B313/ACT B313F] |
Paper TX | ||
Taxation | ✓ | [ACT B404/ACT B404F] OR [ACT B414/ACT B414F + ACT B415/ACT B415F] OR ACT B414F (2020 Graduates Onwards for BBA (HONS) IN PROFESSIONAL ACCOUNTING Only) |
Paper FR | ||
Financial Reporting | ✓ | [ACT B331/ACT B331F + ACT B332/ACT B332F + ACT B407/ACT B407F] |
Paper AA | ||
Audit and Assurance | ✓ | [ACT B406/ACT B406F] OR [ACT B416/ACT B416F + ACT B417/ACT B417F] |
Paper FM | ||
Financial Management | ✓ | FIN B280/FIN B280F |
* The name of this paper was recently changed to “Business and Technology” by ACCA
^ While MGT B399/MGT B399F Management Policy and Strategy and MGT B398/MGT B398F Business Strategy form an excluded combination, students who would like to seek exemptions from ACCA examination papers must take MGT B399/MGT B399F instead of MGT B398/MGT B398F.
Exempted ACCA examination papers | BBAHATJ1/ BBAHATJS (Full-time) Graduates | Passed HKMU courses |
|---|---|---|
Paper AB | ||
Accountant in Business* | Exempted upon completion of programme^ | |
Paper MA | ||
Management Accounting | Exempted upon completion of programme^ | |
Paper FA | ||
Financial Accounting | Exempted upon completion of programme^ | |
Paper LW | ||
Corporate and Business Law | Exempted upon completion of programme^ | |
Paper PM | ||
Performance Management | ✓ | ACT B405F + ACT B313F |
Paper TX | ||
Taxation | ✓ | ACT B414F |
Paper FR | ||
Financial Reporting | ✓ | ACT B332F + ACT B407F |
Paper AA | ||
Audit and Assurance | ✓ | ACT B416F + ACT B417F |
Paper FM | ||
Financial Management | ✓ | FIN B280F |
* The name of this paper was recently changed to “Business and Technology” by ACCA
^ While MGT B399/MGT B399F Management Policy and Strategy and MGT B398/MGT B398F Business Strategy form an excluded combination, students who would like to seek exemptions from ACCA examination papers must take MGT B399/MGT B399F instead of MGT B398/MGT B398F.
Graduates of ABA and BBA/BBA (Hons) non-accounting programmes are entitled to exemptions of up to a maximum of 2 and 9 papers respectively, of the examinations organized by the ACCA Examinations Scheme. Details of exemptions for HKMU graduates in both full-time and distance learning study modes are as follows:
Exempted ACCA examination papers | ABA Graduates | BBA/BBA (Hons) Non-Accounting (Full-time/ Distance Learning) Graduates | Passed HKMU courses |
|---|---|---|---|
Paper AB | |||
Accountant in Business* | Exempted upon completion of programme^ | ✓ | |
Paper MA | |||
Management Accounting | N/A | ✓ | [ACT B212/ACT B212F + ACT B313/ACT B313F] OR [BUS B220F + ACT B313F] |
Paper FA | |||
Financial Accounting | ✓ | ✓ | [ACT B210/ACT B210F] OR [ACT B211/ACT B211F + ACT B212/ACT B212F] OR [BUS B220F] |
Paper LW | |||
Corporate and Business Law | N/A | ✓ | [LAW B260/LAW B260F + LAW B302/LAW B302F] OR [LAW B262/LAW B262F + LAW B333/LAW B333F] OR [BUS B220F + LAW B333F] |
Paper PM | |||
Performance Management | N/A | ✓ | [ACT B405/ACT B405F+ ACT B313/ACT B313F] |
Paper TX | |||
Taxation | N/A | ✓ | [ACT B404/ACT B404F] OR [ACT B414/ACT B414F + ACT B415/ACT B415F] |
Paper FR | |||
Financial Reporting | N/A | ✓ | [ACT B331/ACT B331F + ACT B332/ACT B332F + ACT B407/ACT B407F] |
Paper AA | |||
Audit and Assurance | N/A | ✓ | [ACT B406/ACT B406F] OR [ACT B416/ACT B416F + ACT B417/ACT B417F] |
Paper FM | |||
Financial Management | N/A | ✓ | FIN B280/FIN B280F |
* The name of this paper was recently changed to “Business and Technology” by ACCA
^ While MGT B399/MGT B399F Management Policy and Strategy and MGT B398/MGT B398F Business Strategy form an excluded combination, students who would like to seek exemptions from ACCA examination papers must take MGT B399/MGT B399F instead of MGT B398/MGT B398F.
Postgraduate Programmes
Graduates of the MPA/MPACW/PDPA, MBA and MCG are entitled to exemptions of certain papers of the examinations organized by the ACCA. Details of exemptions that may be claimed for graduates are as follows:
Exempted ACCA examination papers | MPA/MPACW/PDPA | MBA | MCG | Passed HKMU courses |
|---|---|---|---|---|
Paper AB | ||||
Accountant in Business* | Exempted upon completion of programme | |||
Paper MA | ||||
Management Accounting | Exempted upon completion of programme | |||
Paper FA | ||||
Financial Accounting | Exempted upon completion of programme | |||
Paper LW | ||||
Corporate & Business Law | Exempted upon completion of programme | ✓ | Exempted upon completion of programme | LAW B868 |
Paper PM | ||||
Performance Management | ✓ | N/A | N/A | ACT B865 |
Paper TX | ||||
Taxation | ✓ | ✓ | ✓ | ACT B864 |
Paper FR | ||||
Financial Reporting | ✓ | N/A | N/A | ACT B861 & ACT B863 |
Paper AA | ||||
Audit and Assurance | ✓ | N/A | N/A | ACT B866 |
Paper FM | ||||
Financial Management | ✓ | ✓ | ✓ | FIN B862 |
* The name of this paper was recently changed to “Business and Technology” by ACCA
The holders of the listed qualifications shall be awarded the following exemptions:
Undergraduate Programmes
Qualification | AIA Professional Examinations |
|---|---|
BBA (Hons) Accounting & Taxation (01/01/2021 to 31/12/2025) | Foundation Level Financial Accounting Management Accounting Corporate Governance and Audit Business Management Professional 1 Level Financial Accounting and Reporting 1 on the basis of Company Accounting II (ACT B332F) Plus Advanced Financial Reporting and Analysis I (ACT B407F) Principles of Governance and Audit on the basis of Auditing I (ACT B416F) Plus Auditing II (ACT B417F) Management Accounting on the basis of Management and Cost Accounting (ACT B313F) Plus Advanced Management Accounting (ACT B405F) Business Law for Accountants Taxation (UK) on the basis of Taxation I (ACT B414F) Plus Taxation II (ACT B415F) |
BBA (Hons) in Professional Accounting (01/01/2021 to 31/12/2025) | Foundation Level Financial Accounting Management Accounting Corporate Governance and Audit Business Management Professional 1 Level Financial Accounting and Reporting 1 on the basis of Company Accounting II (ACT B332F) Plus Advanced Financial Reporting and Analysis I (ACT B407F) Principles of Governance and Audit on the basis of Auditing I (ACT B416F) Plus Auditing II (ACT B417F) Management Accounting on the basis of Management and Cost Accounting (ACT B313F) Plus Advanced Management Accounting (ACT B405F) Business Law for Accountants Taxation (UK) on the basis of Taxation I (ACT B414F) Plus Taxation II (ACT B415F) |
BBA (Hons) in Accounting (01/01/2021 to 31/12/2025) | Foundation Level Financial Accounting Management Accounting Corporate Governance and Audit Business Management Professional 1 Level Financial Accounting and Reporting 1 on the basis of Company Accounting II (ACT B332) Plus Advanced Financial Reporting and Analysis I (ACT B407) Principles of Governance and Audit on the basis of Auditing I (ACT B416) Plus Auditing II (ACT B417) Management Accounting on the basis of Management and Cost Accounting (ACT B313) Plus Advanced Management Accounting (ACT B405) Business Law for Accountants Taxation (UK) on the basis of Taxation I (ACT B414) Plus Taxation II (ACT B415) |
While MGT B399/MGT B399F Management Policy and Strategy and MGT B398/MGT B398F Business Strategy form an excluded combination, students who would like to seek exemptions from AIA examination papers must take MGT B399/MGT B399F instead of MGT B398/MGT B398F.
Postgraduate Programmes
Qualification | AIA Professional Examinations |
|---|---|
Master of Accountancy (01/01/2021 to 31/12/2025) | Foundation Level Financial Accounting Management Accounting Corporate Governance and Audit Business Management Professional 1 Level Financial Accounting and Reporting 1 on the basis of Accounting for Corporations (ACTB861F) Plus International Financial Reporting Issues (ACYB810F) Principles of Governance and Audit on the basis of Advanced Auditing (ACYB826F) Plus Ethics & Corporate Governance (ACYB807F) Management Accounting on the basis of Management Accounting (ACYB805F) Plus Treasury & Financial Management (FINB862F) Business Law for Accountants Taxation (UK) on the basis of Taxation Framework (ACTB864F) Plus Advanced Taxation (ACYB804F) |
Please refer to the AIA website for information on the latest development and related professional recognition.
Subject name | Subject level |
|---|---|
BA1 Fundamentals of Business Economics | Certificate BA |
BA2 Fundamentals of Management Accounting | Certificate BA |
BA3 Fundamentals of Financial Accounting | Certificate BA |
BA4 Fundamentals of Ethics, Corporate Governance and
Business Law | Certificate BA |
E1 Organisational Management* | Operational |
P1 Management Accounting | Operational |
F1 Financial Reporting and Taxation** | Operational |
E2 Project and Relationship Management*** | Management |
P2 Advanced Management Accounting | Management |
F2 Advanced Financial Reporting | Management |
Please refer to the CIMA website for information on the latest development and related professional recognition.
Graduates of BBA (Hons) in Accounting (distance learning mode), BBA (Hons) in Professional Accounting and BBA (Hons) in Accounting and Taxation are entitled to exemptions of all 6 papers at Foundation Level of the CPA Program. Details of exemptions that may be claimed for graduates are as follows:
| Foundation Level of CPA Program | |
|---|---|
| Foundations of Accounting | Business Finance |
| Economics & Markets | Financial Accounting & Reporting |
| Fundamentals of Business Law | Management Accounting |
BBA (Hons) in Accounting (BBAHACT), BBA (Hons) in Accounting and Taxation (BBAHATJ), and BBA (Hons) in Professional Accounting (BBAHPAJ)
The BBA (Hons) in Accounting offered in distance learning, and the BBA (Hons) in Accounting and Taxation and BBA (Hons) in Professional Accounting offered in full-time mode have been accredited by the HKICPA as approved accountancy degree programmes under the Institute's Qualification Programme (QP).
Approved Curriculum for Programme Accreditation – BBA (Hons) in Accounting
QP Associate Level Modules | Subjects required for QP module exemption | |
|---|---|---|
M1 | Accounting | ACT B210 Introduction to Accounting |
M2 | Management Accounting | ACT B313 Management & Cost Accounting ACT B405 Advanced Management Accounting |
M3 | Business Economics | ECON A231 Introduction to Microeconomics ECON A232 Introduction to Microeconomics BUS B171 Business Statistics BUS B272 Quantitative Methods for Decision Making |
M4 | Business Management | ACT B405 Advanced Management Accounting FIN B280 Introduction to Financial Management MGT B240 Principles and Practices of Management MGT B399^ Management Policy and Strategy MKT B250 Introduction to Marketing |
M5 | Information Management | ACT B304 Accounting Information Systems |
M6 | Financial Accounting | ACT B331 Company Accounting I ACT B332 Company Accounting II ACT B407 Advanced Financial Reporting and Analysis I |
M7 | Financial Management | ACT B210 Introduction to Accounting ACT B313 Management and Cost Accounting ACT B405 Advanced Management Accounting FIN B280 Introduction to Financial Management |
M8 | Principles of Auditing | ACT B416 Auditing I ACT B417 Auditing II |
M9 | Principles of Taxation | ACT B414 Taxation I |
M10 | Business and Company Law | LAW B262 Business Law I LAW B333 Company Law I |
^ MGT B399/MGT B399F Management Policy and Strategy and MGT B398/MGT B398F Business Strategy form an excluded combination. However, MGT B398/MGT B398F cannot be used to claim exemption from Module 4 Business Management. Students who would like to seek exemption from Module 4 must take MGT B399/MGT B399F instead of MGT B398/MGT B398F.
Approved Curriculum for Programme Accreditation – BBA (Hons) in Accounting and Taxation, and BBA (Hons) in Professional Accounting*
QP Associate Level Modules | Subjects required for QP module exemption | |
|---|---|---|
M1 | Accounting | BUS B220F Integrated Business Functions |
M2 | Management Accounting | ACT B313F Management & Cost Accounting ACT B405F Advanced Management Accounting |
M3 | Business Economics | BUS B200F Integrated Business Foundation |
M4 | Business Management | BUS B220F Integrated Business Functions ACT B405F Advanced Management Accounting FIN B280F Introduction to Financial Management MGT B399F^ Management Policy and Strategy |
M5 | Information Management | ACT B304F Accounting Information Systems |
M6 | Financial Accounting | ACT B331F Company Accounting I ACT B332F Company Accounting II ACT B407F Advanced Financial Reporting and Analysis I |
M7 | Financial Management | BUS B220F Integrated Business Function ACT B313F Management and Cost Accounting ACT B405F Advanced Management Accounting FIN B280F Introduction to Financial Management |
M8 | Principles of Auditing | ACT B416F Auditing I ACT B417F Auditing II |
M9 | Principles of Taxation | ACT B414F Taxation I |
M10 | Business and Company Law | BUS B220F Integrated Business Functions LAW B333F Company Law I |
*Senior year entrants with deficiency in pre-entry requirements will be required to take alternate or additional courses.
^ MGT B399/MGT B399F Management Policy and Strategy and MGT B398/MGT B398F Business Strategy form an excluded combination. However, MGT B398/MGT B398F cannot be used to claim exemption from Module 4 Business Management. Students who would like to seek exemption from Module 4 must take MGT B399/MGT B399F instead of MGT B398/MGT B398F.
This information is for students who have sat for and passed all courses at HKMU prior to the completion of the programmes. All students' qualifications are subject to the HKICPA's assessment and final decision.
BBA (Hons) Accounting, BBA (Hons) Professional Accounting and BBA (Hons) Accounting and Taxation – Summary of ACA Credits 2020
ICAEW Module | Awarded on the basis of passes in HKMU courses | Minimum Pass Mark required for all modules |
|---|---|---|
Accounting | ACT B210 Introduction to Accounting | 50% |
Assurance | ACT B416 / ACT B416F Auditing I | 50% |
Business, Technology and Finance | Credit will be awarded to students who obtain an award of 2:1 and above (GPA 3.00+) | |
Law | LAW B262 / LAW B262F Business Law I OR BUS B220F Integrated Business Functions (module 3) LAW B333 / LAW B333F Company Law I | 50% |
Management Information | ACT B313 / ACT B313F Management and Cost Accounting ACT B405 / ACT B405F Advanced Management and Accounting | 50% |
Principles of Taxation | ACT B414 / ACT B414F Taxation I | 50% |
Business Strategy and Technology | MGT B399^ / MGT B399F^ Management Policy and Strategy ACT B405 / ACT B405F Advanced Management Accounting | 50% |
Financial Management | FIN B280 / FIN B280F Introduction to Financial Management FIN B386 / FIN B386F Financial Decision Making | 50% |
^ MGT B399/MGT B399F Management Policy and Strategy and MGT B398/MGT B398F Business Strategy form an excluded combination. However, MGT B398F/ MGT B398 cannot be used to claim exemption from the 'Business Strategy & Technology' module. Students who would like to seek exemption from this module must take MGT B399/MGT B399F instead of MGT B398/MGT B398F.
Graduates of BBA (Hons) in Professional Accounting, BBA (Hons) in Accounting, and BBA (Hons) in Accounting and Taxation will be eligible for exemptions from the Certified Tax Adviser (CTA) Qualifying Examination papers on the basis of successful completion of corresponding HKMU courses. Details of exemptions that may be claimed for graduates are as follows:
Exempted CTA examination papers | BBA (Hons) in Professional Accounting and BBA (Hons) in Accounting Graduates | BBA (Hons) in Accounting and Taxation Graduates | Successfully completed HKMU courses | Paper 1 |
|---|---|---|---|
Accounting and Finance | ✓ | ✓ | ACT B331/ACT B331F + ACT B332/ACT B332F + ACT B313/ACT B313F + FIN B280/FIN B280F |
Paper 2 | |||
Hong Kong Tax | ✓ | ✓ | ACT B414/ACT B414F |
Paper 4 | |||
PRC Tax | ✓ | ACT B419F | |
Please refer to the TIHK website for information on the latest development and related professional recognition.
