Type of qualification
Level of study
Once you’ve graduated with a bachelor’s degree – or have equal experience – you can study at the postgraduate level. Doctoral qualifications require additional entry requirements.
Our courses follow the New Zealand Qualification Framework (NZQF) levels.
Time to complete
Where you can study
International students
International students are not New Zealand citizens or residents.
Study a Master of Professional Accountancy (Chartered Accountant) – MPAcc(CA)
The Master of Professional Accountancy (Chartered Accountant) (MPAcc (CA) is a professional master’s degree designed to prepare graduates for careers in the accountancy profession and business. The MPAcc(CA) incorporates all the academic requirements and the professional requirements (CA Program) for becoming a full Chartered Accountant. After completion of MPAcc(CA), the only remaining requirement for a full CA designation is the 3-year mentored practical experience while working.
Open the door to professional organisations
Completion allows you to join Chartered Accountants Australia and New Zealand (CA ANZ) with the mentored practical experience as the only remaining requirement for a full CA designation.
Elevate your career
Completing this qualification shows a commitment to gaining the business and accountancy capabilities employers are looking for. It will build on your previous study and/or practical work experience. You'll gain an excellent understanding of accountancy principles and practical applications and complete the CA Program. Whether or not you come from an accountancy background, the MPAcc(CA) will help build on your skills to help you move into more senior roles in the accounting profession and business.
A MPAcc(CA) is a good fit if you:
- Have completed a bachelor’s degree achieving at least a B grade average in the highest two levels of the majoring subject
- want to complete CA ANZ professional requirements (CA Program) with academic support
- would like to take the next step in your career.
Entry requirements
Admission to Massey
All students must meet university entrance requirements to be admitted to the University.
Specific requirements
To enter the Master of Professional Accountancy (Chartered Accountant) you will have been awarded or qualified for an undergraduate degree achieving at least a B grade average in the highest two levels of the majoring subject.
You will need to provide copies of all official academic transcripts for studies taken at all universities other than Massey University.
English language requirements
To study this qualification you must meet Massey University's English language standards.
Time limits for Honours, Distinction and Merit
For postgraduate qualifications where they are completed within the stated time limit and to a high standard, you may be able to graduate with a class of Honours.
Look for information on ‘Student Progression’ in the:
More information
- Read the regulations for this qualification thoroughly
- Contact us through the Get advice button on this page if you have any questions.
Prior learning, credit and exemptions
For information on prior learning, exemptions and transfer of credit or other questions:
- review the Recognition of Prior Learning regulations
- contact us through the Get advice button on this page.
English language skills
If you need help with your English language skills before you start university, see our English for Academic Purposes (EAP) courses.
Maximum time limits for completion
There are maximum time limits to complete some undergraduate and all postgraduate qualifications. If you do not complete within the maximum time, you may be required to re-apply for the qualification if you wish to continue your studies.
Official regulations
To understand what you need to study and must complete to graduate read the official rules and regulations for this qualification.
You should read these together with all other relevant Statutes and Regulations of the University including the General Regulations for Postgraduate Degrees, Postgraduate Diplomas, and Postgraduate Certificates.
Returning students
For returning students, there may be changes to the majors and minors available and the courses you need to take. Go to the section called ‘Transitional Provisions’ in the Regulations to find out more.
In some cases the qualification or specialisation you enrolled in may no longer be taking new enrolments, so may not appear on these web pages. To find information on the regulations for these qualifications go to the Massey University Calendar.
Please contact us through the Get advice button on this page if you have any questions.
Structure of the Master of Professional Accountancy (Chartered Accountant)
If you study full-time, you’ll take 120 credits per year or 60 credits per semester.
The Master of Professional Accountancy (Chartered Accountant) consists of 240 credits of compulsory courses.
If you have already passed a course with substantially the same content and at the same level as one or more of the Master of Professional Accountancy (Chartered Accountant) courses, you may be permitted to complete another approved course or courses that you haven't already passed.
Special Topic courses
Courses 110730 Special Topic I and 110731 Special Topic II may be replaced with:
These courses are accredited by CA ANZ.
If you wish to take either of these courses you can add them using the Special Permission function in Course Enrolment in your portal.
Courses and specialisations
Key terms
- 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.
Credit summary
240 credits
- Compulsory courses – 240 credits
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.
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: 110730 Special Topic I 7.5 credits
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 7.5 credits
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 7.5 credits
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 7.5 credits
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) 7.5 credits
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 7.5 credits
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 7.5 credits
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 7.5 credits
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 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 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 detailsFees and scholarships
Fees, student loans and free fees scheme
Your tuition fees may be different depending on the courses you choose. Your exact fees will show once you have chosen your courses.
There will also be some compulsory non-tuition fees and for some courses, there may also be charges for things such as study resources, software, trips and contact workshops.
- Get an estimate of the tuition fees for your qualification
- View a list of non-tuition fees that may be payable
Already know which courses you're going to choose?
You can view fees for the courses that make up your qualification on the course details pages.
Student loans (StudyLink) and Fees Free scheme
You may be eligible for a student loan to help towards paying your fees.
The New Zealand Government offers fees-free tertiary study for eligible domestic students. Find out more about the scheme and your eligibility on the Fees Free website. To use the site's eligibility checking tool, you will need your National Student Number.
Current and returning Massey students can find their National Student Number in the student portal.
- Student loans (StudyLink)
- Fees Free
- Student portal
Scholarship and award opportunities
Search our scholarships and awardsFees disclaimer
This information is for estimation purposes only. Actual fees payable will be finalised on confirmation of enrolment. Unless otherwise stated, all fees shown are quoted in New Zealand dollars and include Goods and Services Tax, if any. Before relying on any information on these pages you should also read the University's Disclaimer Notice.
Careers and job opportunities
Sought after by employers
International trends are for employers to reward postgraduate study well, especially in larger enterprises. The skills you learn are increasingly recognised as setting you apart from other potential employees.
Earn more
A 2017 Ministry of Education publication The post-study earnings and destinations of young domestic graduates, found that in New Zealand:
- young master’s graduates earn more than one and a half times more than the national median (five years after study)
- earnings and employment rates increase with the level of qualification completed
- five years after completion, the median earnings of young master’s graduates are 15% higher than for those with a bachelor’s degree.
Related study options
Accountancy – Bachelor of Business
Become an accountancy specialist with the skills and knowledge to succeed in the world of business.
Accountancy – Master of Business Studies
The Master of Business Studies (Accountancy) will give you the business and accountancy skills to take your career to the next level.
Accounting – Graduate Diploma in Business Studies
Keen for a career in accountancy? By studying Massey’s Graduate Diploma in Business Studies (Accounting) you can change the direction of your career.
Bachelor of Accountancy – BAcc
Keen to become a professional accountant? New Zealand’s only Bachelor of Accountancy will lead you to an accountancy career, and membership of a professional accounting organisation.
Master of Professional Accountancy – MPAcc
Take your accountancy career to the next level. You'll gain an excellent understanding of accountancy principles and practical applications, skills that employers are looking for.
Professional Accountancy (Chartered Accountant) – Postgraduate Diploma in Business
This qualification seamlessly integrates the CA Program, guiding you to Chartered Accountancy. Further develop your understanding of accountancy principles and practical applications, and elevate your accountancy career to new heights.
Useful planning information
Key information for students
Compare qualifications and academic information across different New Zealand institutions. Learn more on careers.govt.nz