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 (no classes on February 16, 2026)
• Duration: 280 hours
• Course Structure: The program consists of 8 units, which can be completed in 18 months on a part-time basis.

Course Units

1. Financial Accounting (35 hours)
   • Role and function of accounting
   • Conceptual framework of financial accounting
   • Regulatory framework of financial reporting
   • Accounting records, procedures, and systems
   • Application of accounting theories
   • Preparation of financial statements for different types of companies
   • Interpretation of financial statements
   • Professional ethics in accounting
2. Organisation and Management (35 hours)
   • Approaches to management, organisational structure, and systems
   • Operational management and efficiency in production and service provision
   • Leadership and management styles
   • Marketing principles and concepts
   • Human resource management in organisations
   • Impact of government policies on business organisations
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
4. Business Law (35 hours)
   • Legal system in Hong Kong
   • Contract law
   • Sale of goods and services contracts
   • Tort law and negligence
   • Employment law
   • Agency law
   • Formation and organisation of partnerships
5. Management Accounting (35 hours)
   • Standard costing systems for planning and control
   • Application of activity-based costing 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 costing for multi-product decision-making
   • Pricing and make-or-buy decisions
6. Company Law (35 hours)
   • Basic principles and framework of company law
   • Company organisation and operation
   • Shareholder rights and corporate governance
   • Company finance and financial reporting
   • Company mergers and acquisitions
   • Company winding-up and dissolution
   • Legal liabilities and penalties for non-compliance with company law
7. Hong Kong Taxation (35 hours)
   • Tax system and sources of tax law in Hong Kong
   • Property tax
   • Salaries tax
   • Profits tax
   • Personal assessment tax
   • Tax administration
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 divisional performance
   • Behavioural and external considerations

Admission Requirements

• Applicants must have:
  • Five passes in the Hong Kong Certificate of Education Examination (HKCEE) or equivalent; or
  • Five passes in the Hong Kong Diploma of Secondary Education (HKDSE) or equivalent; or
  • Be at least 21 years old and have relevant work experience.

Professional Certification

Graduates of the Advanced Diploma Programme 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

• Online Application: Submit the application through the online system and email the required documents, including:
  • Copies of academic qualifications (including transcripts and certificates)
  • Copies of work experience documents (e.g., recommendation letters or employment contracts), if applicable
• Paper Application: Submit the completed application form with the required documents, including:
  • Copies of academic qualifications (including transcripts and certificates)
  • Copies of work experience documents (e.g., recommendation letters or employment contracts), if applicable
  • Application fee of HK$150

Exemption Policy

The school reserves the right to grant exemptions for individual course units based on the applicant's completion of relevant courses or professional examinations with similar content and standards. The maximum number of exemptions that can be granted is 50% of the total course units. An application fee of HK$500 per unit (including an administrative fee of HK$200) will be charged. Applicants must submit the "Course Exemption Application Form" and relevant documents (i.e., complete course outlines and transcripts) for exemption assessment. Course exemption applications must be submitted before the course commences, and late applications will not be accepted.

Continuing Education Fund (CEF)

This course has been included in the list of reimbursable courses under the Continuing Education Fund (CEF) scheme.

• Course code: 33F
• For enquiries about the CEF reimbursement, please contact the CEF office or visit their website.

Disclaimer

In case of any discrepancies or inconsistencies between the English and Chinese versions, the English version shall prevail.