2012 Academic Requirements for students at Massey University who wish to become a
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1 2012 Academic Requirements f students at Massey University who wish to become a Chartered Accountant Associate Chartered Accountant Accounting Technician 2012 Academic Schedule Massey University page 1
2 PURPOSE OF THIS DOCUMENT This document applies to students studying at Massey University in The New Zealand Institute of Chartered Accountants makes every efft to ensure the accuracy of the infmation provided. However, the infmation covered in this document is subject to change from year to year. Students and prospective students are advised to check with the University and the Institute befe applying f, planning courses. The infmation contained in this document will assist you in planning your academic programme, at Massey University, to meet the Institute s academic requirements f admission to: the College of Chartered Accountants the College of Associate Chartered Accountants the College of Accounting Technicians. This document contains details of the codes and titles of papers available at Massey University in 2012 that meet the Institute s academic requirements f admission to each College. There may be pre-requisite requirements f the papers listed in the document. You should contact Massey University to determine any pre-requisite requirements f the papers listed. A paper is recognised by the Institute as completed if the final grade achieved is fifty per cent higher. The Institute does not accept restricted passes exemptions as satisfying compulsy topics. The Institute does recognise specified crosscredits. Once you have completed the academic requirements of the New Zealand Institute of Chartered Accountants, you should apply f provisional membership of the appropriate College of the Institute. The application fm f provisional membership can be downloaded from the New Zealand Institute of Chartered Accountants website: On completion of the academic study, practical experience and professional competence programme requirements, you may apply f full membership of the appropriate College of the New Zealand Institute of Chartered Accountants. Details of the practical experience requirements and professional competence programme are available from the Institute s website. This document is not a publication of Massey University and, therefe, does not include the regulations requirements f Massey University programmes papers. If you require advice about specific papers offered by Massey University, please contact: Mrs Jude Batten Programme Suppt Administrat School of Accountancy Massey University Private Bag Palmerston Nth Telephone: accountancy@massey.ac.nz F further infmation about becoming a member of the New Zealand Institute of Chartered Accountants, advice on completing the academic requirements please contact: Customer Services Centre New Zealand Institute of Chartered Accountants PO Box Level 7, 50 Customhouse Quay Wellington customer@nzica.com Web site: Telephone: Facsimile: Academic Schedule Massey University page 2
3 COLLEGE OF CHARTERED ACCOUNTANTS ACADEMIC PROGRAMME In 2012, Massey University students have two options f completing the Chartered Accountants academic requirements, as follows: Option 1 please note that this option is only f students who can complete all of the requirements below by the end of Completion of four years of academic study 2. Completion of a bachel s degree credits of *liberal studies Option 2 this option can be completed in 2012 after. 1. Completion of three years of academic study 2. Completion of a bachel s degree 3. Completion of the NZICA required topics listed below: 4. Completion of the NZICA required topics listed below: NZICA Required topics Approved subject/s at Massey University NZICA Required topics Approved subject/s at Massey University Advanced financial accounting Advanced management accounting Advanced auditing and assurance Advanced Auditing Advanced taxation Advanced Taxation Advanced business finance/treasury International Finance Advanced Business Finance Accounting infmation systems Accounting Infmation Systems 2012 Academic Schedule Massey University page 3 Financial Accounting Management Accounting Auditing Auditing Advanced Auditing Taxation Taxation Advanced Taxation Finance Business Finance Infmation systems Accounting Infmation Systems
4 Advanced Accounting Infmation Systems Commercial law Law of Business Organisations and Commercial Law Organisational management Organisations and Management Statistics Statistics f Business Advanced Accounting Infmation Systems Commercial and cpate law Law of Business Organisations and Commercial Law Organisational management Organisations and Management Quantitative methods Statistics f Business * Students are required to complete 30 credits of liberal studies within their four year programme. Liberal refers to general studies that are neither accounting n business-related in subject matter. Please contact Massey University f details of papers that are considered to be liberal. Students who have completed a Bachel of Accountancy Bachel of Business Studies at Massey University have met this requirement. Students who complete an academic degree me advanced than a bachel s degree with a research component, a post-graduate diploma with a research component equivalent to that of an honours degree a post-graduate diploma in accounting will be exempt from the liberal percentage requirement Academic Schedule Massey University page 4
5 COLLEGE OF ASSOCIATE CHARTERED ACCOUNTANTS ACADEMIC PROGRAMME The ACA academic requirements will change in 2013 to become the same as the CA academic requirements. Students can start to complete the 2013 requirements in 2012 if they wish. Alternatively students can complete the existing ACA requirements. Both options are outlined below. Current requirements Option 1 1. A bachel s degree with an accounting maj awarded by an Institute accredited tertiary institution (ATI). The completion of a bachel s degree with an accounting maj at Massey University will satisfy this requirement requirements 1. Completion of three years of academic study 2. Completion of a bachel s degree 3. Completion of the NZICA required topics listed below: OR Option 2 1. Completion of a bachel s degree The completion of a bachel s degree from Massey University will satisfy this requirement. 2. Compulsy topics Students must complete specific courses to cover the Institute s required topics. The following table outlines the papers students can complete at Massey University to satisfy the compulsy topics: Compulsy topic 1. Financial accounting (200 level) Intermediate Financial Accounting Approved subject/s at Massey University NZICA Required topics Approved subject/s at Massey University Academic Schedule Massey University page 5
6 2. Financial accounting (300 level) Management accounting (300 level) 3. 1 further 300 level accounting elective paper from: Financial Accounting (if not already selected above) Management Accounting (if not already selected above) Audit Taxation Finance Accounting Infmation Systems Advanced Auditing Estate and Tax Planning Advanced Taxation International Finance Advanced Business Finance Advanced Accounting Infmation Systems Auditing Auditing Advanced Auditing Taxation Taxation Advanced Taxation Finance Business Finance Infmation systems Accounting Infmation Systems Commercial and cpate law Law of Business Organisations and Commercial Law Organisational management Organisations and Management Academic Schedule Massey University page 6
7 Quantitative methods Statistics f Business 4. 4 business papers (100 level higher) across four of the following subject areas: Commercial law Legal and Social Environment of Business Introduction to Business Law (pre 2010) Principles of Macroeconomics (pre 2009) Principles of Microeconomics (pre 2009) Finance Fundamentals of Finance Fundamentals of Finance (pre 2009) Infmation systems Management Infmation Systems 2012 Academic Schedule Massey University page 7
8 Introduction to Infmation Systems (pre 2009) Management Insolvency Marketing Organisations and Management Introduction to Organisation and Management (pre 2009) N/A Principles of Marketing Principles of Marketing (pre 2009) 2012 Academic Schedule Massey University page 8
9 COLLEGE OF ACCOUNTING TECHNICIANS ACADEMIC PROGRAMME Students intending to become Accounting Technicians can meet the academic requirements f this designation by completing the following: 1. The New Zealand Diploma in Business (with specified topic coverage), 2. Two years of degree level study (240 credits) (with specified topic coverage), 3. Study deemed by the Institute as comparable to (1). Students wishing to complete the academic requirements f the College of Accounting Technicians at Massey University can complete the following: Compulsy topic Recognised degree level papers Accounting Principles Accounting Introducty Accounting (pre 2009) Accounting Practice Introducty Financial Accounting Commercial Law Legal and Social Environment of Business Introduction to Business Law (pre 2010) Principles of Macroeconomics (pre 2009) Principles of Microeconomics (pre 2009) Organisational Management Organisations and Management Business Communication Introduction to Organisations and Management (pre 2009) Not required f degree level study Infmation Technology Management Infmation Systems Introduction to Infmation Systems (pre 2009) Financial Accounting Intermediate Financial Accounting Management Accounting Management Accounting And two from the following: Auditing Auditing Taxation Taxation Business Finance Business Finance And: Further degree-level papers to satisfy the two years study requirement 2012 Academic Schedule Massey University page 9
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