Higher Diploma in Professional Accounting

Introduction
HKCT Higher Diploma in Professional Accounting
Higher Diploma in Professional Accounting is designed for students to pursue careers in the accounting industry and seek for professional qualifications with professional training.
Contents

Programme Features

  • Including multiple subjects in different areas, namely, Accounting, Finance, Banking and Business
  • Having the opportunity to participate in ACCA Business Competition to enhance their professional abilities
  • Obtaining professional examination paper exemptions from various professional accounting associations after graduation (This programme is one of the sub-degree accounting programmes in Hong Kong with the largest number of paper exemptions)*
  • Students have the opportunity to join seminars, industrial sharing, talks and study tours held by local / mainland China professional organizations or enterprises, including Hong Kong top 10 accounting firms, ACCA, HKICPA, HSBC, Hang Seng Bank, etc.
  • Taught by professional accountants and lecturers with years of experience in the Accounting, Financial, Banking and Business sector

*Paper exemptions are subject to the final approval of professional bodies

Featured Modules

  • Auditing
  • Business Law
  • Financial Accounting
  • Financial Reporting
  • Hong Kong Taxation
Graduation Path
  • Graduates can take up the jobs such as accounting clerk, accounting officer, accounting supervisor, assistant accounting manager / assistant accountant, audit clerk / audit assistant, accountant trainee, assistant taxation officer, tax inspector II, etc. 
  • Graduates can articulate to local/oversea bachelor's degree programmes in accounting or other related disciplines
Internship

All accounting students are required to participate in a 560-hour (around 3.5 months) internship programme. In addition, students have the opportunities to participate in a 50-day Taiwan/China working experience programme. They can choose to work in different local commercial companies or professional firms to acquire practical experiences. 

Programme Details
Mode of Study

Full Time

Teaching Mode

Face to face (Classes may need to be conducted via online platform depending on epidemic for the sake of students’ safety)

Commencement of Study

September 2021

Duration

2 Years

Location
Entry Requirements
  • Successful completion of Secondary 6 (Level 2 in 5 HKDSE subjects*) ; or
  • Successful completion of Secondary 7 (1 pass in HKAL or 2 passes in HKAS Level subjects; and 5 passes in HKCEE*); or
  • Holder of Diploma for Tertiary Studies; or
  • Holder of Yi Jin Diploma; or
  • Holder of Pre-Associate Degree / Diploma; or
  • Aged 21 or above with 1 year relevant working experience in related industry(s); or
  • Equivalent qualifications; And
  • Pass in admission interview.

* Including Chinese Language and English Language; at most two Applied Learning subjects achieved a level of "Attained" or above would be considered on a case-by-case basis

Paper Exemption

Exemption from a maximum of six papers granted by the Association of Chartered Certified Accountants (ACCA) #, including:
FUNDAMENTALS LEVEL

  • F 1 Accountant in Business
  • F 2 Management Accounting
  • F 3 Financial Accounting
  • F 4 Corporate and Business Law
  • F 5 Performance Management
  • F 6 Taxation 

As stipulated by the exemption rule of ACCA, those with sub-degree qualifications are exempted from a maximum of six exam papers as stated above.

 

Exemption from all papers of the Foundations in Accountancy granted by ACCA #, including: 

  • FA1 Recording Financial Transaction
  • FA2 Maintaining Financial Records
  • MA1 Management Information
  • MA2 Managing Costs and Finances
  • FAB Accountant in Business
  • FFA Financial Accounting
  • FMA Management Accounting
  • FAU Foundations in Audit
  • FTX Foundations in Taxation
  • FFM Foundations in Financial Management

 

Exemption from a maximum of nine papers granted by the Association of International Accountants (AIA) #, including:
FOUNDATION LEVEL
MODULE A

  • Paper 1 – Financial Accounting 1
  • Paper 2 – Business Economics
  • Paper 3 – Management Accounting 1

MODULE B

  • Paper 4 – Law
  • Paper 5 – Auditing & Taxation
  • Paper 6 – Information Processing

PROFESSIONAL LEVEL I
MODULE C

  • Paper 7 – Auditing
  • Paper 8 – Company Law

MODULE D

  • Paper 10 – Business Management
  • Paper 11 –Financial Accounting 2

 

Exemption from a maximum of seven papers granted by the Chartered Institute of Management Accountants (CIMA) #, including:

  • BA1 Fundamentals of Business Economics
  • BA2 Fundamentals of Management Accounting
  • BA3 Fundamentals of Financial Accounting
  • BA4 Fundamentals of Ethics, Corporate Governance and Business Law
  • E1 Managing Finance in a Digital World
  • P1 Management Accounting
  • F1 Financial Reporting

 

Exemption from a maximum of five papers granted by the Hong Kong Institute of Certified Public Accountants (HKICPA) #, including:

  • Module 1 – Accounting
  • Module 2 – Management Accounting
  • Module 3 – Business Economics
  • Module 4 – Business Management
  • Module 5 – Information Management

As stipulated by the exemption rule of HKICPA, those with sub-degree qualifications are exempt from a maximum of five exam papers as stated above.

 

# Paper exemptions are subject to the final approval of professional bodies

QF Level
資歷架構級別
The qualification of this programme is recognised under the Qualifications Framework in Hong Kong.
QF level:4
QR Registration No.:12/000844/4
Registration Validity Period:1/9/2012 to 31/8/2021
Student Words

Au Ming Hoi
"In the final year of the higher diploma programme, the college arranged various business competitions, such as Hong Kong Institute of Accredited Accounting Technicians and Association of Chartered Certified Accountants, and I am honored to win the Championship. Through the competition, teachers offered great help including but not limited to presentation skills and analytical skills, and gave me lots of feedback. I have also learned teamwork, time management and data analysis in the competition. "

Disclaimer
The accreditation status of the programme is subject to the final approval of the Hong Kong Council for Accreditation of Academic and Vocational Qualifications.
Hong Kong College of Technology reserves the right of cancellation of programme and granting offer without prior notice.
The mother course (Higher Diploma in Professional Accounting) of this module is recognised under the Qualifications Framework (QF Level 4).
The following module(s) of this programme has been included in the list of reimbursable courses under Continuing Education Fund.
All tuition fees are to be reviewed and adjusted every year.