Program Overview

The Advanced Diploma Programme in Accounting is designed for individuals who wish to develop their knowledge and skills in the field of accounting and pursue a professional career in accounting.

Program Details

• Program Type: Part-time
• Start Date: December 15, 2025
• Duration: 280 hours
• Language: The course will be conducted in Cantonese, supplemented with English. Learning materials and assessments will be in English.

Admission Requirements

Applicants must:

• Have obtained five passes in the Hong Kong Certificate of Education Examination (HKCEE) or equivalent; or
• Have obtained five Level 2 passes in the Hong Kong Diploma of Secondary Education (HKDSE) or equivalent; or
• Be aged 21 or above with relevant work experience.

Program Objectives

The program aims to provide students with a solid foundation in financial accounting, management accounting, taxation, and law, enabling them to acquire practical accounting knowledge and skills for future career development and professional certification in accounting.

Program Structure

The program consists of eight units, totaling 280 hours. Students can complete the program in 18 months on a part-time basis.

Unit 1: Financial Accounting (35 hours)

• The role and function of accounting
• The conceptual framework of financial accounting
• The regulatory framework of financial reporting
• Accounting records, procedures, and systems
• The application of accounting theories
• Preparation of financial statements for different types of companies
• Interpretation of financial statements
• Professional ethics in accounting

Unit 2: Organization and Management (35 hours)

• Management approaches, organizational structures, and systems
• Operational management and efficiency in production and service provision
• Leadership and management styles
• Marketing principles and concepts
• Human resource management in organizations
• The impact of government policies on business organizations

Unit 3: Cost Accounting (35 hours)

• Overview of cost and management accounting
• Cost determination and classification
• Different types of cost accounting systems
• Accounting systems and cost records
• Techniques for short-term decision-making
• Cost control techniques
• Budgetary control and financial planning

Unit 4: Business Law (35 hours)

• The legal system in Hong Kong
• Contract law
• Sales contracts for goods and services
• Tort law and negligence liability
• Employment law
• Agency law
• Formation and organization of partnerships

Unit 5: Management Accounting (35 hours)

• Standard cost systems for planning and control
• Application of reverse accounting in manufacturing processes
• Target costing in services and other industries
• Life-cycle costing in cost planning and analysis
• Activity-based costing and value chain analysis
• Capacity accounting for multi-product decision-making
• Pricing and make-or-buy decisions

Unit 6: Company Law (35 hours)

• Basic principles and framework of company law
• Company organization and operation
• Shareholder rights and corporate governance
• Company finance and financial reporting
• Company mergers and acquisitions
• Company dissolution and winding-up
• Legal liabilities and penalties for non-compliance with company law

Unit 7: Hong Kong Taxation (35 hours)

• Taxation system and sources of tax law in Hong Kong
• Property tax
• Salaries tax
• Profits tax
• Personal assessment tax
• Tax administration
• Tax compliance and penalties

Unit 8: Performance Management (35 hours)

• Overview of performance measurement
• Budgetary control systems in performance hierarchies
• Control and performance measurement of responsibility centers
• Transfer pricing and business unit performance
• Behavioral and external considerations

Professional Certification

Graduates of the Advanced Diploma in Accounting may be eligible for exemptions from up to six papers of the Association of Chartered Certified Accountants (ACCA) examinations, including:

• Business and Technology (BT)
• Financial Accounting (FA)
• Management Accounting (MA)
• Corporate and Business Law (LW)
• Performance Management (PM)
• Taxation (TX)

Application Procedure

Applicants can submit their applications online or by post. Required documents include:

• Completed application form
• Copies of academic qualifications (including transcripts and certificates)
• Copies of work experience documents (e.g., recommendation letters or employment contracts), if applicable

Exemption Policy

The school reserves the right to grant exemptions for individual units based on the applicant's completion of recognized courses or professional examinations with equivalent content and standards. The maximum number of exemptions that can be granted is 50% of the total program units. An application fee of HK$500 per unit (including an administrative fee of HK$200) will be charged.

Continuing Education Fund (CEF)

This program has been included in the list of CEF reimbursable courses. The program has been recognized under the Qualifications Framework (QF Level 4). Course code: 33F. For inquiries about CEF reimbursement, please contact the CEF office or visit their website.