The Postgraduate Diploma in Professional Accountancy (PDPA) provides advanced academic training in the fundamentals of professional accountancy.
To complete the programme, you will need to attain a total of 18 credits of coursework, comprising of 6 core courses worth 3 credits each.
The Fundamental Business Programme (FBP) consists of 7 non-credited courses with pass/fail options. Students are required to complete the FBP courses / studied and passed the similar courses in previous tertiary study in order to fulfill the competency requirements for admission to HKICPA’s Qualification Programme (QP). The availability of FBP courses is subject to demand.
- Part-time programme (1 year)
1st TRIMESTER | September-December
2 core courses
2nd TRIMESTER | December-March
2 core courses
3rd TRIMESTER | March-June
2 core courses
The availability of courses is subject to change.
Cost and Management AccountingThis course introduces the students to the basic concepts, techniques and application of cost and management accounting. Topics include cost concepts, cost behavior, costing systems, cost determination and allocation, standard costing and variance analysis, relevant costs, and budgetary planning and performance evaluation. Methods and techniques of cost management in the service sector and in the advanced manufacturing environment are discussed. Accounting implications for management planning, control, and decision making will be emphasized.
Financial ManagementThis course identifies and provides a framework for analyzing the major financial decisions made by a firm. Issues addressed include asset valuation models, investment decision making, analysis of risk, financial planning, dividend policy, working capital management, sources of long-term finances and the cost of capital, and the financial mix for the firm.
Business and Company LawThis course introduces students to the institutions, doctrine and methodology of the law in the business and corporation contents. After a discussion of the legal system of Hong Kong SAR, the first part of the course examines selected subjects in contract, tort of negligence, employment, and sales of goods. The second part of the course will focus on company law, such as formation of companies, the effects of incorporations, the division of powers and obligations among various organs of the company, its relationship with outsiders, financing and dividend issues, and options available to companies in financial difficulties.
Taxation and Tax PlanningThis course covers the basic elements and statutes of Hong Kong taxation system, including salaries tax, property tax, profits tax, personal assessment, depreciation allowances, and tax administration. After this basic knowledge, the course will introduce advanced concepts of tax planning, problem solving with practical examples and the inter-relationships between different types of taxes. Local tax cases will be discussed extensively.
Financial Accounting and External ReportingThis course deals with advanced aspects of financial accounting. Topics covered include the financial reporting environment in Hong Kong, fair value accounting, intangible assets, contingent liabilities, deferred income taxes, accounting for post-retirement benefits, equity and cost methods of accounting for long-term investments, business combinations (purchase and pooling), consolidation of parent/subsidiary financial statements, and interpretation of financial statements. Students will be required to critically evaluate various accounting valuation, reporting and disclosure issues.
Auditing and Professional PracticeThis course will provide an examination of the economic theory of auditing, the role and responsibilities of auditors, the concepts and techniques employed by auditors, and auditing procedures for balance sheet and profit and loss items. Other topics include auditing and the public accounting profession, internal control, audit planning, financial statement audits, reporting on auditing financial statements, professional ethics and auditor's legal liability, accepting and planning the audit, evidential matter/working papers, internal controls, and system auditing. Other topics of current interest available in the literature will also be discussed.
Fundamental Business Programme
AccountingThis course is essentially an introduction to financial accounting. It emphasizes accounting concepts and principles, and introduces the use of accounting data in controlling and planning business operations. Major topics include basic structure of accounting; accounting for current assets, current liabilities, and long-term assets.
Intermediate AccountingACY591I is the extension of ACY591P. For those who do not have a business degree, we strongly advise you take both ACY591P and ACY59I for better understanding of the core course ACCT5110 Financial Accounting and External Reporting.
ManagementThis course introduces you to concepts and theories of organization and management that will help you to understand and analyze various aspects of management. However, management is practical concept, and just learning concepts and theories is not enough. Students need to integrate them with their own observations and experience and apply them in case studies and real-life situations. Upon completion of this course, students are expected to gain a basic understanding of key management skills, including planning, organizing, staffing, directing and controlling.
EconomicsThis course is a general introduction to the theory of price in a market economy. Topics include basic economic concepts, the theory of demand, production and cost, the operation of firms in competitive, oligopolistic and monopolistic market, cost and benefits of government intervention in market economy, and introductory issues to game theory and informational economics. Analytical approach is used whenever appropriate. Applications on practical business problems are emphasized.
Statistical Analysis for Business DecisionsThis course deals with fundamentals of statistical methods including descriptive statistics, probability, statistical inference from both large and small samples, F test for equality of variances, tests using Chi-square in categorical data analysis, and simple correlation. Application of statistical methods to problems pertaining to business will be emphasized.
Computer-Based Information SystemsThis course provides students a conceptual knowledge concerning contemporary information technology and information processing. It also introduces students to the basic computer concept, communications and networks (The internet, intranet, WWW and E-Commerce Applications), Information System and Its Development, Security, Ethics and Privacy Issues, etc.
Marketing ManagementThis course aims to provide participants with practical and conceptual training in marketing management with specific objectives as follows: - Provide participants with knowledge of new and fundamental marketing concepts and techniques. - Increase participants' understanding and awareness of marketing environment in HK. - Enhance participants' ability in analyzing marketing issues in local and international markets. - Develop and sharpen participants' marketing skills in doing business in local and international markets.
Exemptions are not usually granted but may be considered if you have completed a course that is equivalent in scope and standard elsewhere, and achieved a grade A- or above.
Courses that you are exempt from taking will not count towards your GPA calculations and will appear on your transcript only as the total number of credits recognised for transfer. If you are exempt from taking any courses, your study period and tuition fees will not be affected.
Enhancing academic life
We often invite business leaders to share their valuable industry experience and expertise through seminars or guest lectures. This gives you access to the latest insights from leading professionals in the industry.
Your performance is assessed according to CUHK’s grading system.
To graduate, you must complete the prescribed coursework and achieve a cumulative grade-point average (GPA) of at least 2.30.
Students with a cumulative GPA below 2.30 in the term assessment will be put on academic probation. If the probation is not lifted after two consecutive terms, the student will be required to discontinue his or her studies.
Students who receive a grade D+ or below in a course must repeat the course or take an approved substitute course.
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