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Accounting & Finance Investment Management

Certificate for Module (Merger and Acquisition Series: Due Diligence, Tax and Accounting Issues)
證書(單元:企業併購與整合系列之盡職調查,稅務及會計事宜)

New Course
Course Code
FN086A
Application Code
2075-FN086A

Study mode
Part-time
Start Date
01 Mar 2023 (Wed)
Duration
30 hours
Language
English
Course Fee
HK$9000
Enquiries
2867 8476
2861 0278
How to Apply

The programme is designed to provide a comprehensive overview of the entire merger and acquisition process, with particular focus on important issues related to accounting and taxation such as consolidation issues and fair value measurement. Students will also be introduced to different aspects of due diligence in the M&A process, such as red flags, due diligence programme structure and parties involved, so that they can prepare the due diligence report at the end of the programme.

On completion of the programme, students should be able to

1.evaluate and conduct due diligence process in M&A transactions;

2.critically analyse different accounting treatments in M&A;

3.examine the significance and impact of tax due diligence in M&A.

 

Course Syllabus

A.Overview of merger and acquisition (M&A) Process

•Why M&A

•How does due diligence fit into the M&A transactions

•Holistic view of M&A Process

•Advisor’s roles in M&A

•M&A documents

•The principal regulatory framework for M&A transactions

B.Due diligence role in M&A

•Due diligence processes

•How to structure a due diligence programme

•Parties involved in due diligence

•Types of due diligence

C.Information gathering for due diligence

•Sources, information memorandum, data room and management representation

•Due diligence –Red flags

•Due diligence result / impacts on purchase price and purchase agreement

•Due diligence report

D.Overview of the framework and requirements for business combination and consolidation

•Business combination

•Consolidation issues and methods

•Fair value measurement and impairment of assets

•Goodwill implication on M&A

•Accounting implication on M&A

E.Tax due diligence

•Why doing tax due diligence

•The relevant taxes to be considered in the context of M&A transaction

•Tax consideration for share acquisition vs asset acquisition

•Other structuring issues

•Common tax issues affecting M&A deals in China

Assessment

  • Group Presentation with Written Report
  • Upon successful completion of the programme, students who have passed the assessment with attendance no less than 70% will be awarded within the HKU system through HKU SPACE a Certificate for Module (Merger and Acquisition Series: Due Diligence, Tax and Accounting Issues).
Application Code 2075-FN086A -

Applicants shallhold:

(i)a relevant bachelor’s degree awarded by a recognized university or equivalent; or

(ii) a relevant Associate Degree / Higher Diploma or equivalent, and have at least 2 years of related work experience.

Applicants with other qualifications will be considered on individual merit.

Application Fee

HK$150 HK$150 (Non-refundable)

Course Fee
  • Course Fee : HK$9000

Application Form Download Application Form

Enrolment Method
Payment Method
1. Cash, EPS, WeChat Pay Or Alipay

Course fees can be paid by cash, EPS, WeChat Pay or Alipay at any HKU SPACE Enrolment Centres.

2. Cheque Or Bank draft

Course fees can also be paid by crossed cheque or bank draft made payable to “HKU SPACE”. Please specify the programme title(s) for application and the applicant’s name.. You may either:

  • bring the completed form(s), together with the appropriate course or application fees in the form of a cheque, and any required supporting documents to any of the HKU SPACE enrolment centres;
  • or mail the above documents to any of the HKU SPACE Enrolment Centres, specifying  “Course Application” on the envelope.  HKU SPACE will not be responsible for any loss of payment sent by mail.
3. VISA/Mastercard

Applicants may also pay the course fee by VISA or Mastercard, including the “HKU SPACE Mastercard”, at any HKU SPACE enrolment centres. Holders of the HKU SPACE Mastercard can enjoy a 10-month interest-free instalment period for courses with a tuition fee worth a minimum of HK$2,000; however, the course applicant must also be the cardholder himself/herself. For enquiries, please contact our staff at any enrolment centres.

4. Online Payment

Online application / enrolment is offered for most open admission courses (course enrolled on first come, first served basis) and selected award-bearing programmes. Application fees and course fees of these programmes/courses can be settled by using "PPS by Internet" (not available via mobile phones), VISA or Mastercard. In addition to the aforesaid online payment channels, continuing students of award-bearing programmes, if their programmes offer online service, may also pay their course fees by Online WeChat Pay, Online Alipay and Faster Payment System (FPS). Please refer to Enrolment Methods - Online Enrolment  for details.

Notes

  • If the programme/course is starting within five working days, application by post is not recommended to avoid any delays. Applicants are advised to enrol in person at HKU SPACE Enrolement Centres and avoid making cheque payment under this circustance.
  • Fees paid are not refundable except under very exceptional circumstances (e.g. course cancellation due to insufficient enrolment), subject to the School’s discretion. In exceptional cases where a refund is approved, fees paid by cash, EPS, WeChat Pay, Alipay, cheque or PPS (for online payment only) will normally be reimbursed by a cheque, and fees paid by credit card will normally be reimbursed to the payment cardholder's credit card account.
  • In addition to the published fees, there may be additional costs associated with individual programmes. Please refer to the relevant course brochures or direct any enquiries to the relevant programme team for details.
  • Fees and places on courses cannot be transferrable from one applicant to another. Once accepted onto a course, the student may not change to another course without approval from HKU SPACE. A processing fee of HK$120 will be levied on each approved transfer.
  • Receipts will be issued for fees paid but HKU SPACE will not be repsonsible for any loss of receipt sent by mail.
  • For payment certification, please submit a completed form, a sufficiently stamped and self-addressed envelope, and a crossed cheque for HK$30 per copy made payable to "HKU SPACE" to any of our enrolment centres. 
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