COLLEGE OF
CHARTERED ACCOUNTANTS
> 2005 Academic Requirements
Unitec New Zealand
Introduction
On 1 July 1995, the Institute of Chartered Accountants of New Zealand (Institute)
implemented the current admission requirements for membership of the College of
Chartered Accountants (CA). The admission requirements comprise three
components:
• Academic
• Practical experience
• Professional competence
On successful completion of the academic component you should apply immediately
to the Institute to become a Provisional member as the first step to achieving full
membership. Details of the practical experience requirements and professional
competence programme are available from Registry Services at the Institute (refer
below for contact details) and the Institute’s website.
Purpose of this document
This document is a publication of the Institute of Chartered Accountants of
New Zealand. It also appears on the Institute’s website, www.icanz.co.nz. The
document is not a publication of Unitec New Zealand and, therefore, does not
include the regulations or requirements for Unitec New Zealand (Unitec)
qualifications or courses.
The information contained in this document will assist you in planning your
programme of study to meet the Institute’s academic requirements for admission to
the College of Chartered Accountants.
Registry Services
Institute of Chartered Accountants of New Zealand
PO Box 11 342
Level 2 Cigna House
40 Mercer Street
Wellington
Email:
registry@icanz.co.nz
Fax:
+64 4 473 6303
Telephone: +64 4 460 0606
Website: www.icanz.co.nz
1
This document contains details of:
• the academic requirements for admission to the College of Chartered
Accountants
• the codes and titles of courses and programmes available at Unitec that meet
the Institute’s academic requirements.
If you need advice about specific courses offered at Unitec please contact:
Anthony Ling
BBus Accountancy Major Co-ordinator
School of Accountancy, Law and Finance
Unitec New Zealand
Private Bag 92025
AUCKLAND
Telephone: 09-815 4321 x 8402
Fax:
09-815 2904
Email:
aling@unitec.ac.nz
Unitec New Zealand:
Statement of Institute-recognised programmes for 2005
This statement outlines the academic requirements for entry to the Institute’s
College of Chartered Accountants.
Students beginning their accountancy studies1 at Unitec during 2005 may complete
the requirements outlined in this statement, which is valid until 2014. Students
completing these requirements after 2014 should contact the Institute to seek
confirmation that their programme of study will be recognised.
Students who have completed degree-level accounting courses at Unitec between
1996 and 2004 can:
i)
complete the Institute’s academic requirements in place at the time they began.
Contact UNITEC or the Institute for details of earlier requirements; or
ii) complete the requirements outlined in this document, which are valid until 2014.
Students who completed degree-level accounting courses at Unitec before 1996 can:
i)
complete the Institute’s academic requirements in place between 1996 and 2004
(provided these requirements are met within ten years of commencement), or
ii) complete the requirements outlined in this document, which are valid until 2014.
For information about Institute recognition of courses completed at other tertiary
institutions but not cross-credited to a Unitec qualification, please contact the
Institute.
Requirements for the Institute of Chartered Accountants of New Zealand
The Institute requires students to complete:
1. four years of bachelor’s degree-level study, including completion of a bachelor’s degree.
2. specific courses to cover the Institute’s:
a. advanced elective topics’, and
b. compulsory topics.
3. 35-40% of four years of study in accounting, 35-40% business-related studies,
and 20-30% liberal (i.e. general, non-business) studies. At least one
(unspecified) liberal/general course must be taken above introductory level (i.e.
at either intermediate or advanced level).
•
Courses are categorised according to the classification schedule agreed
between the Institute and Unitec.
•
The percentage requirements are waived for students completing extended
tertiary study in accounting (i.e. post-graduate qualifications), two bachelor
degrees, or double/conjoint degrees.
1
‘beginning accountancy studies’ requires successfully passing a degree-level
course in accountancy at an approved tertiary education institution.
2
3
1.
Four years of degree-level study including a bachelor’s degree
The four years of bachelor’s degree-level study, including completion of a bachelor’s degree, can be satisfied by completing the following programmes:
•
•
•
2.a
Advanced Elective Topics
Students must complete2 courses covering FOUR of the six topics specified below at
the advanced level
level, including TWO from topics 1 – 3
Bachelor of Business (Accountancy) plus Diploma in Professional Accountancy
Bachelor of Business (Accountancy major plus one other major).
Bachelor of Business (Accountancy) plus Postgraduate Diploma in Professional
Accountancy*
Advanced elective topics
Courses within the Institute-recognised
programme at Unitec
1. Financial accounting
incl. 2
from
the
first 3
Students completing programmes marked with an asterisk (*) are exempted from
the need to satisfy the percentage requirements.
Choose 4
from 6
Students are responsible for structuring their programme to ensure they include
the compulsory and advanced elective topics (see the following pages) and satisfy
the percentage requirements (if applicable).
ALAF 7201
Advanced Financial Accounting
2. Management accounting ALAF 7212
Advanced Management Accounting
3. Auditing
Advanced Auditing
ALAF 7209
4. Taxation
ALAF 7208
Advanced Taxation
5. Business finance/
ALAF 6290
Corporate Finance
ALAF 6206
Accounting Information Systems
treasury
6. Accounting information
systems
Other Unitec programmes, in addition to that listed above, may be recognised by
the Institute as meeting four years of degree-level study and bachelor’s degree.
Contact Unitec for details of alternative programmes.
Any topic from 1-5 not taken to advanced level must be taken at the “minimum
coverage” level indicated at 2.b. (overleaf).
2
For the compulsory and advanced elective topics (sections 2.a and 2.b), a course is
recognised by the Institute as ‘completed’ if the final mark achieved is fifty per cent or
higher.
4
5
2.b
Compulsory Minimum Coverage of Accounting Topics
Students must complete2 courses covering the accounting sub-disciplines 1-5 listed
in the following table. For topics 1-5, “advanced” level coverage (refer to section
2.a) will automatically fulfil the compulsory minimum accounting topic coverage
requirements. Any topic from 1-5 not taken to advanced level must be met by
completion of the recognised course below.
Compulsory minimum accounting
2.b
Courses within the Institute-recognised
Percentage requirements
For the purpose of satisfying the percentage requirements, courses shall be
categorised in accordance with the following classification table:
Key:
A = Accounting
B = Business-related
L = Liberal (general)
coverage topics
programme at Unitec
1. Financial accounting
ALAF 6201
Financial Accounting
Course code Course title
2. Management accounting
ALAF 6212
Management Accounting
Advanced elective and compulsory topics
Classification
3. Auditing
ALAF 6208
Professional Studies
ALAF 6201
Financial Accounting
4. Taxation
ALAF 6208
Professional Studies
ALAF 6206
Accounting Information Systems
A
5. Business finance/treasury
ALAF 5290
Principles of Managerial Finance
ALAF 6208
Professional Studies
A
ALAF 6212
Management Accounting
A
ALAF 7201
Advanced Financial Accounting
A
ALAF 7208
Advanced Taxation
A
ALAF 7209
Advanced Auditing
A
ALAF 7212
Advanced Management Accounting
A
ALAF 5290
Principles of Managerial Finance
A, B
ALAF 6290
Corporate Finance
A, B
ALAF 5230
Information Systems and Applications
B
ALAF 5270
Economic Principles
B
ALAF 5320
Law of Business Obligations
B
ALAF 5401
Business Statistics
B
ALAF 6320
Law of Business Entities
B
APMG 5340
Management in the Marketplace
B
contd. Compulsory Business-Related Topics
Students must complete2 courses covering the following topics specified by the
Institute:
Compulsory business-related topics Courses within the Institute-recognised
programme at Unitec
Economics
ALAF 5270
Economic Principles
Organisational management
APMG 5340
Management in the Marketplace
Quantitative methods/statistics
ALAF 5401
Business Statistics
Information technology
ALAF 5230
Information Systems and
Applications
Commercial law
ALAF 5320
Law of Business Obligations
and
ALAF 6320
Law of Business Entities
Exemptions granted by Unitec for courses listed in sections 2.a and 2.b of this
document will not be recognised by the Institute. Students who receive exemptions
from Unitec for any courses listed in sections 2.a and 2.b will be required to
complete a higher-level course than exempted to cover the topic area.
6
3.
A
Other
ALAF 5200
Accounting for Business
A
ALAF 5206
Accounting Applications
A
ALAF 7213
Cost Management Systems Design
A
ALAF 7217
Case Studies in Accounting
A
ALAF 7218
Negotiated Topic in Accountancy
A
ALAF 7292
Financial Statement Analysis
A
ALAF 7216
Industry Based Learning (Accountancy)
A,B
ALAF 7219
Industry Based Learning (Accountancy)
A,B
7
8
ALAF 5400
The Business Environment
B
ALAF 6291
Investments
B
ALAF 6295
International Business
B
ALAF 6330
Finance Law
B
ALAF 7290
Advanced Corporate Finance
B
ALAF 7295
Financial Risk Management
B
ALAF 7316
Industry Based Learning (Finance)
B
ALAF 7317
Case Studies in Finance
B
ALAF 7318
Negotiated Topic in Finance
B
ALAF 7319
Industry Based Learning (Finance)
B
ALAF 7320
Current Legal Issues
B
APMG 5341
Human Resource Management
B
APMG 5342
Applied Management
B
APMG 5350
Service Operations
B
APMG 5370
Sales and Marketing Practice
B
APMG 5371
E-Business to Business Marketing
B
APMG 5372
Services Marketing
B
APMG 5390
Entrepreneurial Management
B
APMG 6340
Strategic Thinking for Managers
B
APMG 6341
HRM Strategy
B
APMG 6342
Organisational Behaviour
B
APMG 6343
Employee Relations and Legislation
B
APMG 6350
Design of Service Operations
B
APMG 6351
Managing Service Operations
B
APMG 6352
Global Supply Chain Management
B
APMG 6370
Marketing Planning
B
APMG 6371
Market Research Methods
B
APMG 6372
Buyer Behaviour
B
APMG 6373
Sales Management
B
APMG 6374
Relationship Management
B
APMG 7340
Strategy and Change
B
APMG 7341
Global Issues in HRM
B
APMG 7343
Current Issues in Management
B
APMG 7346
Industry Based Learning (HRM)
B
APMG 7348
Negotiated Topic in HRM
B
APMG 7349
Industry Based Learning (HRM)
B
APMG 7350
Global Issues in Service Management
B
APMG 7356
Industry Based Learning (Service Operations)
APMG 7358
Negotiated Topic in Service Operations
B
B
APMG 7359
Industry Based Learning (Service Operations)
B
APMG 7370
Marketing Strategy
B
APMG 7371
International Marketing
B
APMG 7373
Strategic Sales Management
B
APMG 7386
Industry Based Learning (Marketing)
B
APMG 7388
APMG 7389
COMM 7434
ISCG 5231
ISCG 5234
ISCG 5236
ISCG 6230
ISCG 6231
ISCG 6234
ISCG 6236
ISCG 6239
ISCG 7232
ISCG 7235
ISCG 7236
ISCG 7239
ISCG 7246
ISCG 7248
ALAF 6292
COMM 5430
COMM 5432
COMM 5433
COMM 5435
COMM 5438
COMM 6431
COMM 6432
COMM 6433
COMM 6434
COMM 6435
COMM 6436
COMM 6437
Negotiated Topic in Marketing
Industry Based Learning (Marketing)
Communication Law
Information Systems Infrastructure
Information Systems in Business
Data and Databases
Database Design
Project Planning and Control
Systems Analysis and Design 1
Management Information Systems
E-Commerce
Systems Analysis and Design 2
Information Technology Management
Applied Information Technology Management
Industry Based Learning (Information Systems)
Industry Based Learning (Information Systems)
Negotiated Topic in Information Systems
Economics of Money and Financial Markets
Professional Communication
Persuasion and Speech Communication
Lateral and Creative Thinking
Cultural Anthropology
Psychology
Intercultural Communication
Interpersonal Communication
Technology and Media
Communication and Ethics
Public Relations
Leisure and Event Communication
News Writing for the Media
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
L
L
L
L
L
L
L
L
L
L
L
L
L
9
COMM 7432
COMM 7435
EAPL 5301
EAPL 5302
ISCG 5235
LANG 5179
LANG 5197
LANG 6176
LANG 6177
LANG 7110
10
International Communication Management
Organisational Communication Management
Academic Writing (EAL)
English in Practice
Introductory Programming
East Asia In History – An Overview
East Asian Popular Culture and its Impact on the West
Introduction to Contemporary East Asian Societies
Doing Business in East Asia
Research Project
L
L
L
L
L
L
L
L
L
L