Due Diligence, Tax and Accounting Issues in M&A - HKU SPACE: Investment Management courses
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Accounting & FinanceInvestment Management

Due Diligence, Tax and Accounting Issues in M&A

Course Code
FINA9312
Application Code
1785-1705NW
Study mode
Part-time
Start Date
23 May 2020 (Sat)
Duration
6 weeks
Language
English
Course Fee
HK$6350
Apply Now
Deadline on 14 May 2020 (Thu)
Enquiries
2520 4612
2858 4750

This module is designed to provide an overview of the accounting and tax aspects with issues encountered in the merger and acquisition exercises nowadays and the related due diligence process.

The College of Business and Finance currently offers Investment Banking and Merger & Acquisition workshop series. Investment Banking and Merger & Acquisition workshop series provides an overview of the various aspects of the investment banking business & merger and acquisition transactions. The series is particularly relevant to professionals who are engaged in corporate development, corporate finance, strategic planning, finance, business development functions within a commercial firm, and legal advisory.

This workshop series is designed for those who aspire to develop a career in investment banking, merchant banking, management consultancy,  and/or those who wish to enrich their understanding of the aforesaid industries. Students can choose to enrol in indiviual workshop listed below.

Investment Banking and Merger & Acquisition Workshop Series:
- Fundamentals of Investment Banking
- IPO, Private Equity & Hedge Funds    
- Business Valuation & Financing    
- Strategic Issues of Merger and Acquisition    
- Due Diligence, Tax and Accounting Issues in M&A

Students are required to meet the 70% attendance requirement and achieve 50% or above in the overall assessment. Students' performance in workshop shall be assessed both by continuous course work assignments (30%) and a final project (70%).

A Statement of Attendance will be issued to students who have achieved 70% of class attendance.
A Statement of Achievement will be issued to students who have achieved 70% of class attendance and achieved a passing grade in the overall assessment.
Statement of Attendance/ Achievement available witin 3 months after completion of the course.

Application Code 1785-1705NW Apply Online Now
Start Date 23 May 2020 (Sat)
Apply Online Now

Days / Time
  • Saturday, 2:00pm - 8:00pm.
Duration
  • 30 hours per module
  • 5 meeting(s)
  • 6 hours per meeting
Venue

Due Diligence, Tax and Accounting Issues in M&A (Course content)

This course is designed to provide students with an understanding of the accounting and tax aspects of the M&A process. Topics include accounting for M&A with respect to consolidation, assessing value of assets and liabilities of M&A. Other major topics include tax planning and foreign exchange impact on M&A with particular reference to cross-border transactions.

Lecturer: Dr. Victor Yeung
Dr. Yeung is a Fellowship Member of the Hong Kong Institute of Certified Public Accountants (HKICPA) and an Associate Member of Chartered Accountants in England and Wales.  He has over 10 years experience in audit and tax advisory with Big Four accountancy firms in London and Hong Kong.  In addition, he has also dealt with businesses across Asia and handled IPO process in the Hong Kong Stock Exchange. He has solid experience with Blue Chip Company handling Strategic Planning & Development as well as M&A deals in Europe and Asia with deals size over HK$ 10 billion. At present he is a senior management of an investment brokerage group and acts as director for various non-profit organizations and a mentor for university students.  He is a committee member of the Financial Service Interest Group in HKICPA and regularly publishes articles on worldwide financial markets in local newspaper.

On successful completion of this module, students should be able to:

  1. evaluate and conduct due diligence process in M&A transaction;
  2. critically analyse accounting methods in M&A;
  3. assess value of assets and liabilities of M&A;
  4. critically analyse tax planning and foreign exchange impact in M&A with particular reference to cross-border transaction.

Due Diligence, Tax and Accounting Issues in M&A 

Lecture Date   Time Venue
Lecture 1 23-5-2020 Sat 14:00-20:00 TBC
Lecture 2 30-5-2020 Sat 14:00-20:00 TBC
Lecture 3 6-6-2020 Sat 14:00-20:00 TBC
Lecture 4 13-6-2020 Sat 14:00-20:00 TBC
Lecture 5 20-6-2020 Sat 14:00-20:00 TBC

Remarks: Tentative timetable is subject to change and course commencement is subject to sufficient enrollment numbers.

Applicants should:

  • hold a bachelor’s degree in the relevant discipline(s) awarded by a recognized university; or
  • hold relevant and recognized professional qualifications in related business area; and have at least 3 years of work experience in the relevant industry. Or
  • hold an Associate Degree/Higher Diploma or equivalent with at least 6 years of senior level work experience in the relevant industry is required.

Applicants with other qualifications and substantial senior level work experience will be considered on individual merits.

Executives working in other relevant industries are most welcome to apply.

Course Fee
  • Course Fee : HK$6350 (course fees are subject to change without prior notice)

Online Application Apply Now

Application Form Download Application Form

Enrolment Method

Application Procedure

Applicant should submit the following:

1. Application form

2. Course fee HK$6350

3. Copy of academic/ professional qualification 

4. HKID copy

Payment Method
1. Cash or EPS

Cash or EPS are accepted 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 write the programme title(s)  and the applicant’s name on the back of the cheque. You may either:

  • in person by submitting the payment, completed form(s), and required supporting documents to any of our enrolment centres; or
  • by mailing the above documents to any of our enrolment centres, specifying “Course Application” on the envelope. 
3. VISA/MasterCard

Course applicants, who are holders of HKU SPACE Mastercard, can enjoy a 10-month interest-free instalment period for courses of HK$2,000 and over. For enquiries, please contact our enrolment centres.

4. Online payment

Online payment for short courses (first come, first served) and selected award-bearing programmes is available using PPS, VISA or Mastercard. Please refer to the Online Services page on the School website.

Notes

  1. For general and short courses, applicants may be required to pay the course fee in cash or by EPS, Visa or Mastercard if the course is to start shortly.
  2. 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, cheque or online PPS will be reimbursed by a cheque; fees paid by credit card will be reimbursed to credit card account used for payment.
  3. 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 teams for details.
  4. Fees and places on courses are not transferrable. 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.
  5. HKU SPACE will not be responsible for any loss of payment, receipt, or personal information sent by mail.
  6. For additional copies of receipts, 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. Such copies will normally be issued at the end of a course.