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 (Chartered Accountant) requires that the candidate will:
(a) meet the University admission requirements as specified; and
(b) have completed an Undergraduate degree achieving at least a B grade average in the highest two levels of the majoring subject.
Qualification requirements
2. Candidates for the Master of Professional Accountancy (Chartered Accountant) shall follow a flexible programme of study, which shall consist of courses totalling at least 240 credits, including all of the courses specified in the Schedule to the Qualification.
3. If a candidate has already passed a course with substantially the same prescription and at the same level as one or more of those offered in the Master of Professional Accountancy (Chartered Accountant) then the candidate may be permitted to complete another approved course or courses that they have not already passed.
Specialisations
4. There are no specialisations for this qualification.
Academic requirements
5. There are no additional academic requirements for this qualification.
Student progression
6. The Master of Professional Accountancy (Chartered Accountant) may be awarded with or without Honours.
Completion requirements
7. The timeframes for completion as outlined in General Regulations for Postgraduate Degrees, Postgraduate Diplomas, and Postgraduate Certificates will apply.
8. 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 to the Postgraduate Certificate in Business should they meet the relevant Qualification requirements.
Unsatisfactory academic progress
9. The general Unsatisfactory Academic Progress regulations will apply.
Transitional provisions
10. Subject to any Maximum Time to Completion regulations and the Abandonment of Studies provisions specified in the Part I regulations for the degree, candidates enrolled in the Master of Professional Accountancy and Finance prior to 1 January 2024, may graduate under this name and will complete under the 2023 regulations. This transition arrangement expires 31 December 2025.
Schedule for the Master of Professional Accountancy (Chartered Accountant)
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.
Course code: 110701 Accounting Systems credits 15
Accounting systems and the role of accountants in a systems environment.
View full course detailsCourse code: 110702 Financial Accounting and Reporting credits 15
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 credits 15
Cost and management accounting in the business environment.
View full course detailsCourse code: 110730 Special Topic I credits 7.5
An advanced course of study designed to meet the needs of a student at 700-level.
View full course detailsCourse code: 110731 Special Topic II credits 7.5
An advanced course of study designed to meet the needs of a student at 700-level.
View full course detailsCourse code: 110732 Risk and Technology credits 7.5
Students will evaluate and respond to the benefits, risks and challenges organisations face arising from existing and emerging technologies, process automation and the use and application of data.
View full course detailsCourse code: 110733 Financial Accounting and Reporting credits 7.5
This course requires students to apply International Financial Reporting Standards (IFRS), or local equivalents, and regulatory and ethical requirements to account for and report on a diverse range of business transactions and events.
View full course detailsCourse code: 110734 Tax (NZ) credits 7.5
This course focuses on areas of technical competence, including tax administration and controls, income tax, taxation of structures and transactions, and other taxes and interactions with taxes.
View full course detailsCourse code: 110735 Business Performance credits 7.5
Students will evaluate quantitative and qualitative data using tools to analyse business performance. They also analyse financial and non financial factors and develop a model that incorporates sensitivity analysis to support business investment decisions, then evaluate funding options to support these investment decisions.
View full course detailsCourse code: 110736 Audit and Risk credits 7.5
This course develops students' knowledge and skills required for applying professional judgement and professional scepticism in addressing risk in auditing areas where significant professional judgement is required in the context of the audit of general-purpose financial statements.
View full course detailsCourse code: 110737 Integrated Chartered Accounting Practice credits 7.5
Students will build on and integrate existing technical knowledge, critical thinking and professional skills to provide business advice.
View full course detailsCourse code: 110804 Advanced Financial Accounting and Reporting credits 15
Theory and application of current financial reporting standards in contemporary business.
View full course detailsCourse code: 110805 Advanced Strategic Management Accounting credits 15
Strategic applications of cost and management accounting tools and techniques.
View full course detailsCourse code: 110806 Auditing and Assurance credits 15
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 credits 15
A comprehensive examination of key aspects of New Zealand's tax regime from a domestic and international perspective.
View full course detailsCourse code: 125701 Quantitative Methods for Accounting and Finance credits 15
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 credits 15
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 credits 15
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 credits 15
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 credits 15
A study of macroeconomic and microeconomic theory in the context of a modern open economy.
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