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BusinessAccounting and Corporate Governance

Postgraduate Diploma in Accounting and Commercial Law

New Course
Course Code
Application Code

Study mode
Start Date
03 Sep 2018 (Mon)
Next intake(s)
Sep-2018, Jan-2019, May-2019
1 year to 3 years
Course Fee
HK$7,800 per module
Apply Now
Deadline on 31 Jul 2018 (Tue)
2867 8469
2861 0278
The Hong Kong Competition Commission has taken its second case to the Competition Tribunal, seeking penalties for alleged anti-competitive conduct. It has signaled that more cases will follow soon.

So it's never been more important for Hong Kong businesses to understand competition law, and take steps to minimise the risks. The actions of a single employee can cost a company millions of dollars in penalties and damages claims, as well as disqualification of directors and managers!

The Programme aims to equip students with essential accounting knowledge, educate students on laws, regulations governing business operations & commercial transactions.

Competencies in both accounting and law form an important set of hard skills that any professional, entrepreneur and business manager should master, irrespective of their specific industries. While there are postgraduate level programmes in accounting or law, law and accounting are often treated as belonging to different silos of needs.

Knowledge of laws, especially those governing business operations and commercial transactions, is essential for business managers and administrators. Acquiring knowledge in commercial law and receiving formal training in accounting are of equal importance to those who would like to advance to senior management or become entrepreneurs. In light of this, this Postgraduate Diploma in Accounting and Commercial Law (PgDip(ACL)) is developed to cater for these needs.


  • ACCA : Graduates of this programme will be exempted up to 7 papers from the ACCA Qualification examinations. 
Application Code 1645-AC052A Apply Online Now
Apply Online Now

This Programme consists of five core modules listed below:

Accounting Specialism

(40 hours each except Financial Reporting)

1. Financial Reporting * (50 hours)
2. Cost and Management Accounting 
3. Taxation and Tax Planning *

Commercial Law Specialism

(33 hours except Business and Company Law)

4. Business and Company Law (40 hours)
5a. Consumer Protection and Competition Law#
5b. Commercial Crimes and Money Laundering Law#

* Basic Accounting is the pre-requisite of this module. Students with no prior learning in basic accounting are required to take 'Basic Accounting' before attempting this module.
#Students are required to complete either '
Consumer Protection and Competition Law'  or 'Commercial Crimes and Money Laundering Law'.

Pre-requisite requirements

  1. Applicants should have prior studies of equivalent modules with standard, depth and scope at higher diploma level or above.

  2. For Basic Accounting, equivalent modules taken 10 years ago or with results of grade D or below may not be considered as having fulfilled the pre-requisite requirements.

Class Schedule

Weekday evenings or Saturdays afternoons/ evenings or Sundays morning/ afternoons/ evenings

tentative modules offering schedule for year 2018/19

May 2018  Y Y         Y
Sep 2018     Y Y   Y Y
Jan  2019 Y Y         Y

The above schedules are subject to change.
FR - Financial Reporting
CMA - Cost and Management Accounting
TAX - Taxation and Tax Planning
LAW - Business and Comapny Law
CPCL - Consumer Protection and Competition Law
CCML - Commercial Crimes and Money Laundering Law
BA - Basic Accounting



Applicants shall hold a first or second-class honours bachelor’s degree (*) awarded by a recognized university.

If the degree or equivalent qualification is from an institution where the language of teaching and assessment is not English, applicants shall provide evidence of English proficiency, such as:

  1. an overall band of 6.0 with no subtests lower than 5.5 in the IELTS;
  2. a score of 550 in the paper-based TOEFL,  or a score of 213 in the computer-based TOEFL, or a score of 80 in the internet-based TOEFL;
  3. HKALE Use of English at Grade E;
  4. HKDSE Examination English Language at Level 3 or above; or
  5. equivalent qualifications.

(*) A bachelor’s degree with an average grade of “B” or above is considered as equivalent.

Applicants with other qualifications will be considered on individual merit.

Application Fee

HK$200 (Non-refundable)

Course Fee
  • Course Fee : HK$7,800 per module (For module 1 (for academic year 2018/19))
  • Course Fee : HK$7,150 per module (For modules 2 to 4 (for academic year 2018/19))
  • Course Fee : HK$9,100 per module (For modules 5a to 5b (for academic year 2018/19))
  • Course Fee : HK$5,200 per module (For pre-requisite module (for academic year 2018/19))
  • The CEF Institution Code of HKU SPACE is 100

CEF SectorFinancial Services

CEF Courses
Financial Reporting (Module from Postgraduate Diploma in Accounting and Commercial Law)
COURSE CODE 23Z09805-0 FEES $7,800 ENQUIRY 2867-8469
Cost and Management Accounting (Module from Postgraduate Diploma in Accounting and Commercial Law)
COURSE CODE 23Z09807-7 FEES $7,150 ENQUIRY 2867-8469
Taxation and Tax Planning (Module from Postgraduate Diploma in Accounting and Commercial Law)
COURSE CODE 23Z09808-5 FEES $7,150 ENQUIRY 2867-8469
Business and Company Law (Module from Postgraduate Diploma in Accounting and Commercial Law)
COURSE CODE 23Z09809-3 FEES $7,150 ENQUIRY 2867-8469
Commercial Crimes and Money Laundering Law (Module from Postgraduate Diploma in Accounting and Commercial Law)
COURSE CODE 23Z09810-7 FEES $9,100 ENQUIRY 2867-8469
Continuing Education Fund reimbursable programme Continuing Education Fund reimbursable programme (selected modules only)
Some modules of this programme have been included in the list of CEF reimbursable programmes. Application for CEF has to be made before commencement of the modules.

Online Application Apply Now

Application Form Application Form

Enrolment Method

Please submit the following documents along with your applicaton and payment in person to any of enrolment counters:

  1. Completed and signed application form
  2. Copies of ID card, academic certificates, transcripts or testimonials (Please bring along the originals to any HKU SPACE Learning Centres upon submission of application for certification purposes.)
  3. Copies of course syllabuses/outlines of equivalent modules in your prior studies for fulfilment of prerequistites  purposes (Please specify the source of information or URL for verification.) <Not required for applicants who do not apply for fulfilment of prerequistites>
  4. A non-refundable applicaton fee of HK$200. Payment made by cheque should be crossed and made payable to "HKU SPACE".

*** For applicants apply the programme via ONLINE APPLICATION, please also upload the following documents for assessment.

  1. Copy of HKID card, academic certificates and transcripts (For non-local applicants, please attach the valid visa if any)
  2. Elective module you would like to choose
  3. Course syllabuses/outlines of equivalent modules in your prior studies for fulfilment of prerequistites  purposes
Payment Method
  1. Fees paid are not refundable and transferable except as statutorily provided or under very exceptional circumstances.
  2. For details of payment method, please click here.