Students entering the program shall have a relevant bachelor degree approved by the Ministry of Education of Cambodia. International students without a Cambodian bachelor degree will need to have their degree evaluated by the Ministry of Education and determined to be the equivalent of a Cambodian bachelor degree. All applicants must submit an official transcript for their bachelor degree evidencing a GPA of at least 2.5 – 3.0 or more.

The applicant must provide a transcript evidencing university level study from an internationally accredited institute of higher education in the subjects shown in the table below. If the applicant is missing any of these requirements, the applicant must undertake a supplementary pre-master course indicated below.


If the applicant has not studied the below subjects at the bachelor degree level, the applicant must undertake these courses before continuing the MSc program.

Pre-MSc. / Bridging Courses Credits
Financial Accounting (ACCA: FA) 5
Management Accounting (ACCA: MA) 5
Business and Technology (ACCA: BT) 5

English Language Requirement
Entering students must have sufficient English language proficiency as evidenced by one of the following criteria:

● IBT TOEFL 45 or higher
● PBT TOEFL 480 or higher
● IELTS/IELTS equivalent test 5.5 or higher
● CEFR B2 or higher

Entrance Exam

Finally, students entering the program must undergo an entrance exam and interview, which consist of internationally benchmarked assessments of English language skills and intellectual capacity. The language portion of the CamEd entrance exam is used as an additional determinant of language proficiency. At present, the mathematics and general intellectual ability portion of the CamEd entrance exam is used for internal monitoring and research; in the future a minimum score may be imposed. The interview portion of the entrance exam is used for clarification of candidate objectives and confirmation of language proficiency.


Students are allowed to transfer course credits from other institutions of higher education only when the courses and institutional quality have been reviewed and approved by the Curriculum Committee as being the equivalent of the course credits and institutional quality of this program.

At the date of this publication, no institutions of higher education in any country have been reviewed and approved for transfer of credit.


Students accepted into this program are required to undertake an orientation program that teaches fundamental IT skills, teamwork, student rules and ethics, program requirements, and CamEd systems and processes. Students may request exemption from selected orientation activities if they pass orientation exams in advance.


Students will earn the Master of Accounting and Finance (Honours) after:

1. Earning at least 59 credits;
2. Successfully passing 12 courses out of 19 courses in this program specification; and
3. Completion of a research paper.

Upon exit from the Master of Science in Accounting and Finance, students may consider two paths of continued education:

1. Professional certification such as ACCA, CPA, CMA, CFA, CRM
2. Complementary graduate degrees such as an MBA

As the field of accounting and finance evolves, it is expected that graduates will engage in continuing professional education over the course of their careers in order to maintain and build competence.