This curriculum is designed to support students in achieving the expected learning outcomes and fulfilling the requirements of the International Federation of Accountants (IFAC) and the Association of Chartered Certified Accountants professional program.
Students will complete a series of core professional courses, followed by professional specialization courses and culminating in a business consulting project or a research project in one of the five fields of specialization: Accounting & Financial Reporting, Auditing, Taxation & Law, Finance, and Business Management.
This curriculum requires completion of at least 12 courses of 59 credits. The 12 courses include 7 core professional courses, at least 4 professional specialization courses, and either a research or business consulting project. Credits are awarded on the basis of one credit per 15 lecture hours or 90 hours of field work. Certain courses will have a preferred order of study as well as prerequisites, which are set in the relevant course specifications.
Exemptions are awarded for students passing ACCA exams for the related subject in core professional courses before December 2023.
General electives may be taken after or at the same time as core professional courses.
| Core Professional Courses | Credit | |
|---|---|---|
| Accounting and Finance Ethics (ACCT 513) | (CFA) | 3 |
| Management Accounting Performance Management (ACCT 521) |
(ACCA: PM) | 5 |
| Law Cambodian Business Law (LAWS 511) |
(CBL) | 5 |
| Taxation Cambodian Taxation (ACCT 551) |
(CTAX) | 5 |
| Financial Reporting International Financial Reporting (ACCT 511) |
(ACCA: FR) | 5 |
| Audit and Assurance Audit and Assurance (ACCT 541) |
(ACCA: AA) | 5 |
| Finance Management and Analysis Finance Management (FINC 501) |
(ACCA: FM) | 5 |
Core Professional courses may be exempted if the candidate can evidence satisfactory achievement of the learning outcomes at an undergraduate level with ACCA pass scores or through professional examinations within the past 8 years.
The students of the MSAF program can choose 4 of the Professional Specialization Courses and/or General Elective courses.
The candidates who have passed the ACCA exam of any of the professional specialization courses are allowed to retake the same professional specialization courses for the MSAF program. Otherwise, they can take the general elective courses in replacement of those professional specialization courses.
Note:
Exemptions are awarded for students passing exams for the related core professional courses before December 2023.
General electives may be taken after or at the same time as core professional courses.
| PROFESSIONAL SPECIALIZATION COURSES | ||
|---|---|---|
| CORE PROFESSIONAL SPECIALIZATION ELECTIVES | Credit | |
| Strategic Business Reporting (ACCT 611) | (ACCA: SBR) | 5 |
| Advanced Performance Management (ACCT 621) | (ACCA: APM) | 5 |
| Advanced Audit and Assurance (ACCT 641) | (ACCA: AAA) | 5 |
| Advanced Financial Management (FINC 601) | (ACCA: AFM) | 5 |
| Advanced Cambodian Taxation (ACCT 651) | 5 | |
| Strategic Business Leader (MGMT 621) | (ACCA: SBL) | 6 |
| GENERAL ELECTIVES | Credit | |
| Advanced Business Valuation and Investment (FINC 512) | (CFA) | 5 |
| Data Analytics & Business Intelligence (STAT 511) | 5 | |
| IFRS for SMEs (ACCT 512) | 5 | |
| Business Strategy – Creating Shared Value (MGMT 525) | 5 | |
| WORK PLACEMENT | Credit | |
| Work Placemen- Accounting (ACCT 671) | 5 | |
| Work Placement- Auditing (ACCT 672) | 5 | |
| Work Placement- Taxation (ACCT 673) | 5 | |
| Work Placement- Finance and Investment (FINC 671) | 5 | |
| Work Placement- Business Management (MGMT 671) | 5 | |
| RESEARCH | Credit | |
|---|---|---|
| Research (ACCT 661) | 6 | |
| Research (FINC 661) | 6 | |
| Research (MGMT 661) | 6 | |
| Business Consulting Project (MGMT 662) | 6 | |