Accounting & Finance Accounting
So it's never been more important for Hong Kong businesses to understand competition law, and take steps to minimize 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!
為回應客戶需求，大型會計師行展開跨界合作，涉足法律行業。畢馬威宣布，符莎莉律師事務所（SF Lawyers）已加入其全球法律服務（KPMG Global Legal Services）網絡，兩者合作提供核數、諮詢及法律一條龍服務，主打跨境併購交易、基建等範疇，但符莎莉律師事務所並不處理訴訟。（節錄）信報 2019年1月17日
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 6 papers from the ACCA Qualification examinations.
Modules & Class Details
This Programme consists of five core modules listed below:
(40 hours each except Financial Accounting & Forensic Accounting)
|1. Financial Accounting * (50 hours)|
|2. Forensic Accounting (36 hours)|
|3. Taxation and Tax Planning *|
Commercial Law Specialism
(33 hours except Developments in Finance Law and Policy)
|4. Developments in Finance Law and Policy (40 hours)|
|5a. Consumer Protection and Competition Law#|
|5b. Commercial Crimes and Money Laundering Law#|
* Basic Accounting (54 hours) 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'.
Applicants should have prior studies of equivalent modules with standard, depth and scope at higher diploma level or above.
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.
- Financial Accounting (Pre-requisite: Basic Accounting)
This course aims to apply specific basic accounting concepts and principles to work environment; construct accounts for a variety of organizations, including sole traders, partnerships and single companies according to the local Accounting Standards; analyse, interpret and report on financial statements; and acquire knowledge of the accounting framework pertinent to HK regulations.
- Forensic Accounting
This course is designed for students to apply the accounting concepts in reviewing the transaction; critically analyse the fraudulent transactions; syntheses and present the evidence collected; and write a professional investigation report.
- Taxation and Tax Planning (Pre-requisite: Basic Accounting)
This course aims to critically review on the impact of Hong Kong taxes on transactions of individuals, corporations and partnerships; apply technical knowledge of taxation law to practical situations involving explanation, discussion and advice including the preparation of computations for profits tax and salaries tax purposes; identify opportunities to minimize potential tax liabilities; and apply the skills on tax planning and tax administration.
- Developments in Finance Law and Policy
This course enables students to critically reflect on the regulatory environments and discuss the role of regulations in the financial field; explain the interaction of the rules of financial markets and regulations in Hong Kong and the region; identify the contemporary issues pertinent in the financial sector including whistleblowing, conflict of interest, suitability, mis-selling, financial crimes and banking secrecy; examine the impact of globalisation, Fintech and regulatory reform on the provision of financial services in Hong Kong and internationally; compare the role of traditional banks with the current and emerging banking alternatives; explain and apply key legal concepts governing relationships between financial services providers and their customers, and the theory and practice of prudential and market integrity/consumer protection regulation of financial services.
- (a) Consumer Protection and Competition Law (Elective)
This course enables students to analyse and explain the substantive rules and government regulations concerning anti-monopoly and consumer protection in Hong Kong; assess and articulate the role of different actors in anti-monopoly practices and consumer protection; explain how both consumer protection laws and competition laws complement each other in protecting consumer interests; examine different forms of business behaviour with a view to identifying competition law and consumer protection law issues; and solve competition and consumer law problems by collecting and evaluating information from a variety of sources.
(b) Commercial Crimes and Money Laundering Law (Elective)
This course aims to equip students with the knowledge required to critically evaluate the governing legal frameworks in Hong Kong and other jurisdictions for combating against commercial crimes and money laundering activities; design and implement practical strategies and legal risk management plans to combat commercial crimes and money laundering activities; and develop professional awareness of their responsibilities to report commercial crimes and money laundering.
Weekday evenings or Saturdays afternoons/ evenings or Sundays morning/ afternoons/ evenings
tentative modules offering schedule for year 2023/24
(Mon, Wed, Thur, Sat)
The above schedules are subject to change.
FinA - Financial Accounting
FA - Forensic Accounting
TAX - Taxation and Tax Planning
DFLP - Developments in Finance Law and Policy
CPCL - Consumer Protection and Competition Law
CCML - Commercial Crimes and Money Laundering Law
BA - Basic Accounting
Classes are expected to be held at HKU SPACE learning centers. The health and safety of our students is our top priority. If the situation in Hong Kong requires, HKU SPACE reserves the right to move some classes to other locations, including online teaching platforms.
Fee & Entry Requirements
HK$200 (Non-refundable)Course Fee
- HK$7,800 per module (For module 1 (for academic year 2022/23))
- HK$7,500 per module (For modules 2 to 3 (for academic year 2022/23))
- HK$10,800 per module (For module 4 (for academic year 2022/23))
- HK$9,100 per module (For modules 5a to 5b (for academic year 2022/23))
- HK$5200 per module (For pre-requisite module (for academic year 2022/23))
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:
- an overall band of 6.0 with no subtests lower than 5.5 in the IELTS;
- 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;
- HKALE Use of English at Grade E;
- HKDSE Examination English Language at Level 3 or above; or
- 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.
- The CEF Institution Code of HKU SPACE is 100
|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|
|Business and Company Law (Module from Postgraduate Diploma in Accounting and Commercial Law)|
|COURSE CODE 23Z09809-3||FEES $7,150||ENQUIRY 2867-8469|
|Forensic Accounting (Module from Postgraduate Diploma in Accounting and Commercial Law)|
|COURSE CODE 33Z13489A||FEES $7,500||ENQUIRY 2867-8469|
|Taxation and Tax Planning (Module from Postgraduate Diploma in Accounting and Commercial Law)|
|COURSE CODE 33Z149811||FEES $7,500||ENQUIRY 2867-8469|
|Commercial Crimes and Money Laundering Law (Module from Postgraduate Diploma in Accounting and Commercial Law)|
|COURSE CODE 33Z14982A||FEES $9,100||ENQUIRY 2867-8469|
|Developments in Finance Law and Policy (Module from Postgraduate Diploma in Accounting and Commercial Law)|
|COURSE CODE 33Z138232||FEES $10,800||ENQUIRY 2867-8469|
|Continuing Education Fund Reimbursable Course (selected modules only)
Some modules of this course have been included in the list of reimbursable courses under the Continuing Education Fund.
Postgraduate Diploma in Accounting and Commercial Law
Application Form Application FormEnrolment Method
Please submit the following documents along with your applicaton and payment in person to any of enrolment counters:
- Completed and signed application form
- 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.)
- Copies of course syllabuses 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>
- 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.
- Copy of HKID card, academic certificates and transcripts (For non-local applicants, please attach the valid visa if any)
- Elective module you would like to choose
- Course syllabuses of equivalent modules in your prior studies for fulfilment of prerequistites purposes
*(Google chrome is not supported the online application, please use other web browser for application.)
- Course fees paid are not refundable and transferable if courses are successfully commenced in any one of HKU SPACE Learning Centers except as statutorily provided or under very exceptional circumstances.
- For details of payment method, please click here.