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 compulsory subjects, followed by professional specialization courses and culminating in a research project in one of the five fields of specialization: Financial reporting, Audit, Tax, Finance Management, and Strategic Management.
This curriculum requires completion of at least 11 courses and a research paper, which together earn a total of 59 credits. The 11 courses include 8 core compulsory courses, at least two electives, and one research course. Credits are awarded on the basis of one credit per 15 lecture hours or 90 hours of field work. Certain subjects will have a preferred order of study as well as prerequisites, which are set in the relevant course specifications.
If a student has already passed the related ACCA exam with attendance in the relevant course at CamEd, he/she may replace a core compulsory subject with any professional specialization course of his/her choice.
| Core Compulsory Subjects | Credit | |
|---|---|---|
| Accounting and Finance Ethics (ACCT 512) | (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 (ACT 541) |
(ACCA: AA) | 5 |
| Finance Management and Analysis Finance Management (FINC 501) |
(ACCA: FM) | 5 |
Core compulsory courses may be exempted if the candidate can evidence satisfactory achievement of the learning outcomes at an undergraduate level or through professional examinations within the past 5-8 years. If a period of 5-8 years has lapsed since achieving the learning outcomes, the learning outcomes will be assessed via an exemption exam provided by CamEd. If satisfactory achievement is evidenced, these courses may be replaced with electives. General electives may replace the professional specialisation courses if and only if the specialisation course has been successfully completed as a core subject.
| 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 |
| ENHANCING PROFESSIONAL SPECIALIZATION ELECTIVES | Credit | |
| Business Valuation and Investment (FINC 512) | (CFA) | 5 |
| Data Analytics & Business Intelligence (STAT 511) | 5 | |
| IFRS for SMEs (ACCT 512) | 5 | |
| Financial Analysis Economics | (CFA) | 5 |
| Strategic Management Consulting (MGMT 641) | 5 | |
| Business Strategy – Creating Shared Value (MGMT 525) | 5 | |
| Private Equity and Portfolio Management (FINC 651) | (CFA) | 5 |
| Real Estate Fixed Income and Alternative Investments | (CFA) | 5 |
| WORK PLACEMENT | Credit | |
| Accounting Work Placement (ACCT 671) | 5 | |
| Audit Work Placement (ACCT 672) | 5 | |
| Tax Work Placement (ACCT 673) | 5 | |
| Finance and Investment Work Placement (FINC 671) | 5 | |
| Management Work Placement (MGMT 671) | 5 | |
| RESEARCH | Credit | |
|---|---|---|
| Research (ACCT 661, FINC 661, MGMT 661) | 6 | |