Regulations for The Master of Professional Accountancy (Chartered Accountant) - MPAcc(CA)

Official rules and regulations for the Master of Professional Accountancy (Chartered Accountant). These regulations are for the 2024 intake to this qualification.

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.
Choose 240 credits from
Course code: 110701 Accounting Systems 15 credits

Accounting systems and the role of accountants in a systems environment.

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Course 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.

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Course code: 110703 Management Accounting and Decision Making 15 credits

Cost and management accounting in the business environment.

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Course code: 110730 Special Topic I 7.5 credits

An advanced course of study designed to meet the needs of a student at 700-level.

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Course code: 110731 Special Topic II 7.5 credits

An advanced course of study designed to meet the needs of a student at 700-level.

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Course 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.

Prerequisites: 110701, 110702, 110703, 125701 and 125702 OR 110209, 110229, 110249, 125230 and 161101 or 161111 or 178111.

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Course 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.

Corequisites: 110.804

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Course 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.

Corequisites: 110.807

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Course 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.

Prerequisites: 110.732 Corequisites: 110.805, 125.803

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Course 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.

Prerequisites: 110.733 Corequisites: 110.806

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Course 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.

Prerequisites: 110732, 110734, 110735, 110736

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Course code: 110804 Advanced Financial Accounting and Reporting 15 credits

Theory and application of current financial reporting standards in contemporary business.

Prerequisites: 110702

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Course code: 110805 Advanced Strategic Management Accounting 15 credits

Strategic applications of cost and management accounting tools and techniques.

Prerequisites: 110703

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Course 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.

Prerequisites: 110701 and 110702

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Course code: 110807 Tax 15 credits

A comprehensive examination of key aspects of New Zealand's tax regime from a domestic and international perspective.

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Course 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.

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Course 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.

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Course 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.

Prerequisites: 125702 Corequisites: 125702

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Course 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.

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Course code: 178771 Economics 15 credits

A study of macroeconomic and microeconomic theory in the context of a modern open economy.

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