Qualification Regulations
Part I
These regulations are to be read in conjunction with all other Statutes and Regulations of the University including General Regulations for Postgraduate Degrees, Postgraduate Diplomas, and Postgraduate Certificates.
Part II
Admission
1. Admission to the Master of Professional Accountancy requires that the candidate will:
(a) meet the University admission requirements as specified; and
(b) have completed a Bachelor’s degree achieving minimum B grade average in the highest two levels of the majoring subject, or equivalent.
Qualification requirements
2. Candidates for the Master of Professional Accountancy shall follow a parts-based programme of study, which shall consist of courses totalling at least 180 credits, comprising Part One and Part Two including all of the courses specified in the Schedule to the Qualification.
Specialisations
3. The Degree of Master of Professional Accountancy is awarded without specialisation.
Student progression
4. In order to progress from Part One to Part Two, candidates must have achieved a minimum grade average of B- over the courses taken in Part One.
5. In case of sufficient merit, the Master of Professional Accountancy may be awarded with distinction or merit.
Completion requirements
6. Any timeframes for completion as outlined in General Regulations for Postgraduate Degrees, Postgraduate Diplomas, and Postgraduate Certificates will apply.
7. Candidates may be graduated when they meet the Admission, Qualification and Academic requirements within the prescribed timeframes. Candidates who do not meet the requirements for graduation may, subject to the approval of Academic Board, be awarded the Postgraduate Diploma in Business or the Postgraduate Certificate in Business should they meet the relevant Qualification requirements.
Unsatisfactory academic progress
8. The general Unsatisfactory Academic Progress regulations will apply.
Schedule for the Master of Professional Accountancy
Course planning key
- Prerequisites
- Courses that need to be completed before moving onto a course at the next level. For example, a lot of 200-level courses have 100-level prerequisite courses.
- Corequisites
- Courses that must be completed at the same time as another course are known as corequisite courses.
- Restrictions
- Some courses are restricted against each other because their content is similar. This means you can only choose one of the offered courses to study and credit to your qualification.
Key terms for course planning
- Courses
- Each qualification has its own specific set of courses. Some universities call these papers. You enrol in courses after you get accepted into Massey.
- Course code
- Each course is numbered using 6 digits. The fourth number shows the level of the course. For example, in course 219206, the fourth number is a 2, so it is a 200-level course (usually studied in the second year of full-time study).
- Credits
- Each course is worth a number of credits. You combine courses (credits) to meet the total number of credits needed for your qualification.
- Specialisations
- Some qualifications let you choose what subject you'd like to specialise in. Your major or endorsement is what you will take the majority of your courses in.
Part One (Choose 120 credits from)
Course code: 110701 Accounting Systems 15 credits
Accounting systems and the role of accountants in a systems environment.
View full course detailsCourse code: 110702 Financial Accounting and Reporting 15 credits
A comprehensive study of financial reporting, including current New Zealand GAAP and recognition of revenue, assets and liabilities.
View full course detailsCourse code: 110703 Management Accounting and Decision Making 15 credits
Cost and management accounting in the business environment.
View full course detailsCourse code: 125701 Quantitative Methods for Accounting and Finance 15 credits
A study of statistical and econometric techniques allowing students to carry out appropriate empirical research in the areas of accounting and finance.
View full course detailsCourse code: 125702 Financial Management 15 credits
An introduction into the theory and practice of financial management decision making. Students develop and apply financial management techniques to solve business problems.
View full course detailsCourse code: 125803 Corporate Finance 15 credits
A study of financial management decisions within a corporate setting. Students examine how financial decisions impact on firm value.
View full course detailsCourse code: 155771 Law of Business 15 credits
The legal system and the law of business organisations and its relevance to the accounting and finance profession.
View full course detailsCourse code: 178771 Economics 15 credits
A study of macroeconomic and microeconomic theory in the context of a modern open economy.
View full course detailsPart Two (Choose 60 credits from)
Course code: 110804 Advanced Financial Accounting and Reporting 15 credits
Theory and application of current financial reporting standards in contemporary business.
View full course detailsCourse code: 110805 Advanced Strategic Management Accounting 15 credits
Strategic applications of cost and management accounting tools and techniques.
View full course detailsCourse code: 110806 Auditing and Assurance 15 credits
The role of external auditing and assurance including the application of professional, ethical and technical requirements, and current auditing research issues.
View full course detailsCourse code: 110807 Tax 15 credits
A comprehensive examination of key aspects of New Zealand's tax regime from a domestic and international perspective.
View full course detailsLooking for a previous version of this regulation?