| AQF Level |
Level 9 Masters by Coursework Degree |
| CRICOS Code |
022767D |
| Overview and Aims of the Program |
The Master of Accounting (CPA Extension) enables students to obtain a university qualification and receive extensive academic support while preparing for the CPA external examinations. This degree gives students a particular focus on communicative competence as well as strong technical skills.
Upon completing the award, students will have satisfied the educational requirements (but not the relevant work experience requirement) for professional membership of CPA Australia.
Key features:
• allows graduates who hold a bachelor degree in any discipline to earn a widely recognised and respected postgraduate academic qualification in accounting
• provides extensive academic support whilst completing the CPA Program
• ensures you are taught by qualified teaching staff, many of whom have first-hand experience with the CPA and CA Programs: a number of the teaching staff also act as consultants to the Institute of Chartered Accountants in Australia and CPA Australia
• offers flexible class times for students who work full-time. |
| Graduate Capabilities |
The Graduate Capabilities Framework articulates the fundamentals that underpin all of Macquarie’s academic programs. It expresses these as follows:
Cognitive capabilities
(K) discipline specific knowledge and skills
(T) critical, analytical and integrative thinking
(P) problem solving and research capability
(I) creative and innovative
Interpersonal or social capabilities
(C) effective communication
(E) engaged and ethical local and global citizens
(A) socially and environmentally active and responsible
Personal capabilities
(J) capable of professional and personal judgement and initiative
(L) commitment to continuous learning |
| Program Learning Outcomes |
By the end of this program it is anticipated you should be able to:
1. demonstrate integrated theoretical and technical knowledge related to the core disciplines of professional accounting (K)
2. apply expert and specialised technical skills in the core disciplines of professional accounting (K)
3. demonstrate knowledge of research principles and methods as used in professional accounting practice (K)
4. effectively interpret and appraise recent developments in accounting (T)
5. execute independent research and exercise professional judgement in solving complex accounting problems (P, J)
6. demonstrate communication skills relevant to an appropriate professional environment (C)
7. demonstrate an awareness of emerging social, ethical and regulatory issues relevant to an accounting practitioner (E, A)
8. fulfil the educational requirements for professional membership of CPA Australia (K). |
| Learning and Teaching Methods |
On completion of this program you will have acquired the relevant knowledge and skills required to work as an accountant and, having completed all CPA Australia professional examinations, meet the requirements for professional membership of CPA Australia. You will also have the research skills and practice to enable you to interpret and appraise recent developments in accounting as well as to make professional judgements and solve complex accounting problems.
All units in the program are supported by an online environment that provides access to resources such as lecture notes and recordings, readings, quizzes, discussion forums and assessment materials, and that facilitates communication between you and the teaching staff.
The learning outcomes associated with individual units have been aligned with program level learning outcomes and the Macquarie University graduate capabilities. You are expected to actively engage in your learning and work with lecturers, tutors and and fellow students to achieve the learning outcomes.
You will obtain the requisite knowledge and skills through a variety of independent and collaborative activities completed across units in this program, increasing in the level of difficulty and complexity as you progress through this program. You will attend and participate in seminars and workshops in which you will be expected to apply your advanced and integrated understanding of the core disciplines of accounting to practical and theoretical scenarios as well as interpret and appraise recent developments in accounting.
Across the program you will present both verbally and in writing your understanding of the core disciplines of accounting (see assessment methods for further information). The program is structured to promote and encourage independent learning and reflective practice through the acquisition of knowledge and skills, research, practice, discussion and collaboration.
Together with your fellow students you will be directed to relevant materials and be provided with a set of tasks that you are expected to engage with. These tasks will include acquiring information from a variety of sources and includes: accessing and reading materials made available on the unit online learning management system, reading of texts and articles; review of case studies; preparation of a practice set; use and application of business software and technology; reflecting on discussion points; completion of an independent research project; working collaboratively with students from this and other programs on a series of group activities; practicing skills such as problem solving, professional judgement and presenting. You will receive feedback across this program from your fellow students, university staff and industry professionals.
Embedded in this program are a number of initiatives that develop your awareness of social, ethical and regulatory issues that you will need to reflect on in operating as a professional accountant. You will develop your knowledge of research principles and methods ultimately completing an independent research project relating to current issues in accounting. The capstone unit ACC950 ‘Contemporary Accounting Practice’ will require you to think critically, ethically and strategically to solve business problems whilst integrating technical accounting knowledge and professional skills. This unit also provides an opportunity for you to further develop and consolidate your graduate capabilities at the end of the program.
You will be provided with a number of opportunities to engage with the accounting profession throughout the program including the participation of expert accountants as lecturers and guest lecturers in units as well as career and technical events hosted by the professional accounting bodies on and off campus. You will also participate in seminars and lectures that focus on the generic skills required by a professional accountant in the workplace. These activities ensure a learning environment in which you can reflect on and contextualise your skills and knowledge. |
| Assessment |
Assessment is based on the submission of individual and group coursework. You will complete a variety of assessment tasks over the duration of the program including assessed coursework, class participation, final examination, essay, class test, quiz, presentation, assignment, case study or report. Clear standards and criteria for assessments, what is assessed and how it is assessed, are contained in each unit guide.
The coursework completed in this program, including a variety of assessment tasks, are designed to develop (formative) and assess (summative) your achievement of the program learning outcomes and will require you to integrate and exhibit your skills and knowledge acquired. For each unit you will complete between 3 and 4 assessment tasks and the unit guide will indicate the relationship between the assessment tasks and program learning outcomes.
Assessment tasks across the program may include the following:
• Written assessments in traditional academic format ranging from short essays to longer, self-directed research papers, literature reviews and annotated bibliographies. ACCG927 'Current Issues in Accounting and Corporate Governance' has a substantial independent research project focusing on research principles, literature review and research argument.
• Case studies or reports, written documents outlining the results of a detailed analysis of a situation using empirical data and research. Case studies are used to assess critical thinking, analytical and research skill.
• Assignments, in a variety of formats such as the production of an Excel spreadsheet, the analysis of a mathematical problem or data set, or a brief written response to a topic question.
• Online quizzes designed to assess knowledge, skills or capabilities, and typically consisting of a series of questions requiring brief responses.
• Class participation, including engagement in tutorial discussions or online discussions.
• Written class tests, time limited assessments designed to assess a student’s knowledge or skills.
•Individual or group oral presentations which may incorporate presentation technologies or be accompanied by handouts.
• Final examination, invigilated assessments conducted at the end of session and designed to assess a student’s body of knowledge and critical thinking skills.
Feedback on your performance in completing an assessment task will be provided in a variety of formats in units across the program. You will complete a number of units in which the final grade awarded to you will be based on your performance in assessment tasks completed at Macquarie as well as your performance in the corresponding CPA exam drafted, run and administered by CPA Australia.
Where there is a final examination in a core unit in this program you will be required to pass that final examination to pass the unit. You will be required to make reference to research and practice across the core disciplines in accounting in completing assessment tasks and staff will be available at specified times during the sessions for individual consultation and advice. |
| Recognition of Prior Learning |
Macquarie University may recognise prior formal, informal and non-formal learning for the purpose of granting credit towards, or admission into, a program. The recognition of these forms of learning is enabled by the University’s Recognition of Prior Learning (RPL) Policy and its associated Procedures and Guidelines. For recognition of prior informal and non-formal learning, please refer to the relevant RPL Plan, which describes the evidential requirements and approval processes for recognising prior learning for entry or credit in this program.
For undergraduate RPL plans visit www.goto.mq.edu.au/nonschoolrpl
For postgraduate RPL plans visit www.goto.mq.edu.au/pgrpl |
| Support for Learning |
Macquarie University aspires to be an inclusive and supportive community of learners where all students are given the opportunity to meet their academic and personal goals. The University offers a comprehensive range of free and accessible student support services which include academic advice, counselling and psychological services, advocacy services and welfare advice, careers and employment, disability services and academic skills workshops amongst others. There is also a bulk billing medical service located on campus.
Further information can be found at www.students.mq.edu.au/support/
Campus Wellbeing contact details:
Phone: +61 2 9850 7497
Email: campuswellbeing@mq.edu.au
www.students.mq.edu.au/support/health_and_wellbeing/contact_us |
| Program Standards and Quality |
The program is subject to an ongoing comprehensive process of quality review in accordance with a pre-determined schedule that complies with the Higher Education Standards Framework. The review is overseen by Macquarie University's peak academic governance body, the Academic Senate and takes into account feedback received from students, staff and external stakeholders. This program is also accredited with the Chartered Accountants Australia and New Zealand and CPA Australia following a review of the content of the program, the quality of the teaching staff and graduates, as well as teaching, learning and assessment methods. An annual report is submitted and a detailed review is conducted (every 5 years) by both of the above-stated professional accounting bodies. |
| Graduate Destinations and Employability |
Graduates of the Master of Accounting (CPA Extension) can find careers in Chartered or CPA accounting, financial analysis, auditing, taxation, risk management, system design and analysis, financial control, merchant banking, and government accounting.
We are well connected with the profession that can provide career opportunities – many organisations seek suitable interns and placements from us.
Employers:
• accounting and consulting firms
• auditors
• business analyst firms
• financial institutions
• forensic accounting firms
• government organisations
• merchant bankers
• stockbrokers
• superannuation advisers. |
| Assessment Regulations |
This program is subject to Macquarie University regulations, including but not limited to those specified in the Assessment Policy, Academic Honesty Policy, the Final Examination Policy and relevant University Rules. For all approved University policies, procedures, guidelines and schedules visit www.mq.edu.au/policy. |
| Accreditation |
This is an Australian Qualifications Framework (AQF) accredited qualification.
Accredited with Chartered Accountants Australia and New Zealand and CPA Australia. The Master of Accounting (CPA Extension) is recognised by Chartered Accountants Australia and New Zealand and CPA Australia. The units in this degree have been designed to meet the educational requirements of CPA Australia, CA Australia and New Zealand and other international accounting bodies. The degree provides thorough preparation for the CPA or CA programs and is taught by highly qualified teaching staff many of whom have had first-hand experience with the CPA and CA programs. Registered annually as a CPA Australia Tuition provider. |
