Postgraduate Coursework
Master of Professional Accounting
2021
The Master of Professional Accounting complements your non-accounting or partial accounting, or accounting but not equivalent to Australian accounting qualifications to meet the entry requirements for membership of CPA Australia and The Chartered Accountants Australia and New Zealand (CAANZ).
The course focuses on the knowledge and skills required for practice as a certified practising accountant or chartered accountant along with effective management, accountability and control, and effective decision-making for financial success.
You will develop technical and conceptual skills required to become a competent accountant as well as abilities to analyse, criticise and synthesise various accounting and related principles, methods and techniques.
Key study areas include: financial accounting, management accounting, accounting theory, information system/technology, auditing, taxation, finance, company law, and corporate law.
Career opportunities
Completing a Master of Professional Accounting with relevant work experience can lead to a wide range of career opportunities in small, medium and large organisations. As a graduate, you may become a financial accountant, management accountant, financial auditor, tax auditor/preparer, business/financial analyst, or work in a large multinational company or 'Big Four' accounting firm. Or, you could run your own businesses, work in a small local accounting firm, or work in other areas of business management.
Professional recognition
This is a conversion course that enables graduates with non-accounting or partial accounting backgrounds to meet the entry requirements for membership of CPA Australia, The Chartered Accountants of Australia and New Zealand (CAANZ) and The Chartered Institute of Management Accountants in the UK.
Credit transfers and pathways
Pathways for Higher Education to Higher Education
For information about credit transfer available to students with complete or incomplete study at this or other Institutions refer to Pathways for Higher Education to Higher Education
For further information on credit transfer and how to apply visit ASK CDU
International applications
English Language Requirements for International Students
For detail on English Language Entry Requirements please read the entry requirements provided for International students.
How to Apply
International applicants apply directly to CDU and should refer to the information provided for International future students Apply.
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This course is accredited by the University in accordance with the Higher Education Standards.
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Australian qualification framework
This course is recognised in the Australian Qualifications Framework at Level 9.
Contact details
For further information about the course, enrolment procedures, closing dates and other administrative issues please contact Student Central on:
Admission criteria
Successful completion of a recognised bachelor degree in any discipline.
Applicants who have fully satisfied the entry requirements of the accounting professional bodies in their first degree are not eligible for entry.
International Pathway
Applicants who have completed the CDU International Masters Qualifying Program (ZMQP01) or the Accelerated International Masters Qualifying Program (ZAMQP1) are eligible for entry.
Essential requirements
To gain entry into Charles Darwin University, all Higher Education applicants must satisfy the University's English Language Proficiency Requirements for their chosen course of study. International applicants will be required to supply evidence of this at the time of application.
The minimum English language requirement for this course is met by either undertaking previous education in an English-speaking country or undertaking one of the following English language tests and obtaining the minimum requirements listed below.
| IELTS Academic Module | A minimum overall score of 6.5 with no band less than 6.0. |
| Cambridge Advanced English (CAE) | A minimum overall score of 176, with no skill below 169. |
| Common European Framework Certificate of English Proficiency | A minimum overall grade of C1, valid for three years from the date of the test to the date of commencement at CDU. |
| Navitas Academic English (will not be accepted from 2021 onwards) | A minimum overall pass and 65% in Academic English 3 with a 65% pass in the research essay. (Note: this score will not be accepted from 2021 intakes onwards). |
| Pearson Test of English (PTE) Academic module | A minimum overall score of 58 with no score lower than 50. |
| TOEFL Internet-based Test (iBT) | A minimum overall score of 79 with a minimum writing score of 21. |
* All tests are valid for two years from the date of the test to the date of commencement at CDU, unless otherwise specified.
* Where applicable, international applicants must also satisfy the Department of Home Affairs (DHA) English language requirements for student visa applications.
Do you have a question regarding English requirements at CDU? Please email: international@cdu.edu.au.
Course structure
The course will equip you with contemporary knowledge and skills required for professional practice as a public or chartered accountant. The course will provide you the technical and conceptual skills required in a competent accountant, and will develop your ability to explore, analyse and synthesise various accounting and related principles, methods and techniques.
You will cover key study areas surrounding financial accounting, management accounting, accounting theory, information system/technology, auditing, taxation, finance, company law, and corporate law.
This course is also available for students whose current qualifications only partially satisfy the application requirements of these accounting professional bodies. Where students have prior CPA/CAANZ assessed exemptions and require electives to complete the total of 160 credit points, electives may be selected from this course, on approval of the Course Coordinator.
A candidate must successfully complete units totalling 120 credit points (cp) as detailed below. All units are valued at 10 credit points unless indicated.
| Unit type |
Credit Points |
Specific requirements |
| Core Units (12 units) |
120cp |
Compulsory Core units totalling 120 credit points as detailed below.
ACT501 Accounting Principles (previously PRBA001) |
| Specialist Elective (0 units) |
0 cp |
There are no Specialist Elective units for this course.
|
|
120 |
Total Credit Points |
Students who commenced in or after 2013
The grade of "PC" cannot be counted towards a Masters Degree by Coursework AQF Level 9 course award.
Students should refer to the current Grading Policy and Common Course Rules for further information
COURSE TRANSFER Arrangements 2016
Students who have completed PRBA031, PRBE003, PRBL004 or PRBM022 should NOT transfer to this new course.
Unit Code and Course Requirements from 2016
Following is a summary of unit code changes. ALL students should enrol in the latest unit code from 2016.
| Pre-2016 Unit Code (MPAE requirements) | 2016 Unit Code (SPACC1 requirements) |
| PRBA001 Accounting Principles | ACT501 Accounting Principles |
| PRBA002 Cost and Management Accounting | ACT502 Management Accounting |
| PRBA003 Corporate Accounting | ACT503 Corporate Accounting |
| PRBA004 Auditing Corporate Entities | ACT504 Auditing |
| PRBA005 Accounting Theory | ACT505 Accounting Theory |
| PRBA006 Computer-based Accounting Systems | ACT506 Accounting Information Systems |
| PRBA031 Business Communications | Does not count towards the SPACC1 #see note below |
| PRBE003 Economics Statistics | Does not count towards the SPACC1 #see note below |
| ECO504 Business Economics (new unit) | |
| STA510 Business Statistics (new unit) | |
| PRBF010 Aspects of Corporate Finance | FIN510 Aspects of Corporate Finance |
| PRBL004 Commercial and Corporate Law for Managers | Does not count towards the SPACC1 #see note below |
| LAW514 Commercial Law (new unit) | |
| LAW513 Corporate Law (new unit) | |
| PRBL003 Australian Tax Law | LAW511 Australian Tax Law |
| PRBM022 Organisational Behaviour | Does not count towards the SPACC1 #see note below |
Additional Information
- Students who have completed #PRBA031 Business Communications, #PRBE003 Economics Statistics, #PRBL004 Commercial and Corporate Law for Managers and/or #PRBM022 Organisational Behaviour should NOT transfer to this new course (SPACC1) as these units are not transferrable.
- COM510 Advanced Business Communication (previously PRBA031), ECO503 Economic Statistics (previously PRBE003), LAW512 Commercial and Corporate Law (previously PRBL004) and MAN506 Organisational Behaviour (previously PRBM022) DO NOT count towards this award and should not be completed by students enrolled in this course.
Study plan
Students commencing in Semester 1
The Recommended Study Plan provided below is suitable for a student commencing in semester 1 and enrolling in a standard load.
| Legend: | CO = Core Unit | SE = Specialist Elective | R = Research Core |
| Semester 1 | Semester 2 | ||
| Year 1 | |||
| ACT501 Accounting Principles (previously PRBA001) | CO | ACT502 Management Accounting (previously PRBA002) | CO |
| ECO504 Business Economics | CO | ACT503 Corporate Accounting (previously PRBA003) | CO |
| STA510 Business Statistics | CO | ACT504 Auditing (previously PRBA004) | CO |
| LAW514 Commercial Law | CO | LAW513 Corporate Law | CO |
| Year 2 | |||
| ACT505 Accounting Theory (previously PRBA005) | CO | ||
| ACT506 Accounting Information Systems (previously PRBA006) | CO | ||
| FIN510 Aspects of Corporate Finance (previously PRBF010) | CO | ||
| LAW511 Australian Tax Law (previously PRBL003) | CO | ||
Students commencing in Semester 2
From 2019 this course is no longer available for entry in Semester 2 or Summer Semester.
The Recommended Study Plan provided below is suitable for a student who commenced in semester 2 prior 2019 and enrolling in a standard load.
| Legend: | CO = Core Unit | SE = Specialist Elective | R = Research Core |
| Semester 1 | Semester 2 | ||
| Year 1 | |||
| ACT501 Accounting Principles (previously PRBA001) | CO | ||
| ECO504 Business Economics | CO | ||
| STA510 Business Statistics | CO | ||
| LAW514 Commercial Law | CO | ||
| Year 2 | |||
| ACT502 Management Accounting (previously PRBA002) | CO | ACT504 Auditing (previously PRBA004) | CO |
| ACT503 Corporate Accounting (previously PRBA003) | CO |
ACT505 Accounting Theory (previously PRBA005) |
CO |
|
LAW511 Australian Tax Law (previously PRBL003) |
CO |
ACT506 Accounting Information Systems (previously PRBA006) |
CO |
| FIN510 Aspects of Corporate Finance (previously PRBF010) | CO | LAW513 Corporate Law | CO |
Students commencing in Semester 3 (Summer) (from 2021 Summer Semester is no longer available for entry)
From 2019 this course is no longer available for entry in Semester 2 or Summer Semester.
The Recommended Study Plan provided below is suitable for a student commencing in summer semester and enrolling in a standard load.
| Legend: | CO = Core Unit | SE = Specialist Elective | R = Research Core |
| Semester 1 | Semester 2 | Semester 3 (Summer) | |||
| Year 1 | |||||
| ACT501 Accounting Principles (previously PRBA001) | CO | ||||
| ECO504 Business Economics | CO | ||||
| STA510 Business Statistics | CO | ||||
| LAW514 Commercial Law | CO | ||||
| Year 2 | |||||
| ACT502 Management Accounting (previously PRBA002) | CO | ACT504 Auditing (previously PRBA004) | CO | ||
| ACT503 Corporate Accounting (previously PRBA003) | CO |
ACT505 Accounting Theory (previously PRBA005) |
CO | ||
|
LAW511 Australian Tax Law (previously PRBL003) |
CO |
ACT506 Accounting Information Systems (previously PRBA006) |
CO | ||
| FIN510 Aspects of Corporate Finance (previously PRBF010) | CO | LAW513 Corporate Law | CO | ||
Course fees
Both Commonwealth supported (CS) and full fee (FF) places are available for this course. If you would like to apply for a CS place use the SATAC code 1CM055 or 1CM054 depending on your location or the UAC code 823163 or 823161 depending on your location. If you would like to apply for a FF place you will need to use the SATAC code 1CM555 or 1CM554 depending on your location or the UAC code 873163 or 873161 depending on your location.
Commonwealth supported places
Commonwealth Supported places are available in this course to students who meet one of the following residency requirements:
(a) Australian Citizenship; or
(b) a New Zealand citizen or a permanent resident visa holder who will be resident within Australia for the duration of the unit.
2021: Information about fees and charges can be found at Fees and Payments.
Non-Commonwealth supported places
Full fee paying places are available in this course.
2021: Information about fees and charges can be found at Fees and Payments.
International tuition fees
The annual tuition fee for full time study of 80 credit points (1.0 EFTSL) for commencing students in 2021 is AUD $32,760.00.
These fees are subject to annual increases each year of your study, effective at the start of each calendar year.
You can find a list of International fees and payments you can expect to pay as part of your studies in Australia.
CDU offers a number of scholarships to international students to assist with the cost of study.