02 UC/13 MPA/1 UNIVERSITY OF CANTERBURY Te Whare Wānanga o Waitaha CUAP Proposal-New Qualification/Subject 2013 Section A Proposal Description Purpose of the proposal To introduce the Master of Professional Accounting (MPA)degree and Professional Accounting as a new subject: This is a taught conversion master’s degree, focusing on the unique skills, knowledge and competencies expected by national and international professional accounting bodies for students to gain entry into the organisation as provisional members. Justification Currently the College of Business and Law offers four master’s degrees: Master of Business Administration (MBA), Master of Commerce (MCom), Master of Laws (LLM) and Master of Laws in International Law and Politics (LLM (IntLaw&Pols)).1 The MCom and LLM are research intensive degrees in that graduates will have completed more research at level 9 than is required by CUAP and NZQA. The MBA is a coursework intensive degree in that graduates will have completed at least the minimum amount of research at level 9 that is required by CUAP and NZQA. The M.Com and LLM are specialist degrees, while the MBA is a generalist degree. Thus, each is targeted at different markets. There are, however, gaps in the College’s postgraduate offerings as there is no conversion or generalist master’s degrees for graduates with no or limited work experience. Note that the MBA is a post-experience master’s degree as entry is only open to candidates with 5 years or more of relevant managerial experience. There is growing demand for work ready graduates that has led New Zealand and international universities to introduce more conversion and generalist master’s degrees. These programmes equip graduates with general knowledge and skills, applicable to commerce, which can then be applied in graduate positions across a wide range of industries. On review of business schools throughout New Zealand and Australia it is evident that professional accounting master degrees are now a common part of the offerings. Examples in New Zealand include: Master of Professional Accounting (AUT, Victoria University, University of Auckland-2014) o http://www.aut.ac.nz/study-at-aut/study-areas/business/qualifications/postgraduate/master-ofprofessional-accounting o http://www.victoria.ac.nz/sacl/study/mpa o http://www.gsm.auckland.ac.nz/uoa/home/about/gsm-study-options/business-ready-masters/gsmmaster-of-professional-accounting The market for such programmes has developed rapidly in New Zealand, and is still increasing. As noted above, a number of NZ universities are now offering 240 taught conversion masters in accounting. Given the international trend towards taught conversion master’s programmes in professional accounting, it is anticipated that this programmes will gain sufficient enrolments to be viable to the University of Canterbury. It will also provide the University of Canterbury with the opportunity to re-engage with the international market after the devastating impact that the February 2011 earthquake had on both the Canterbury region and the University of Canterbury’s international student enrolments. Generalist and conversion master’s programmes align with the University of Canterbury’s Strategic Plan in respect of the following goals: growth of student numbers; development of highly sort after students and operating as an internationally recognised provider of postgraduate qualifications. A key feature to the University of Canterbury MPA is the introduction of an Internship which is the equivalent to three courses, totalling 45 points. Students will ‘work’ in a CA firm or company in an accounting related role and then write 1 The remainder of this proposal will refer to both the LLM and LLM (IntLaw&Pols) as the LLM. 1 02 UC/13 MPA/1 about their experience, contrasting it with the theoretical and applied nature of the material they have covered during the MPA Programme. They will also be required to provide a series of key recommendations based on their observation. NZICA have agreed to support such a programme. As part of exposing degree candidates to multicultural issues, all students in the MPA programme are required to take the Business Law course which addresses Treaty of Waitangi issues in business and society. The programme will be taught by the College of Business and Law staff and professionally qualified contractors from the local business community. The proposed courses are closely aligned with the teaching and research expertise of the College of Business and Law staff. By teaching into the programme and supervising students’ research projects and internships, Faculty will have the opportunity to disseminate their research and further their research agendas. Professionally qualified contractors will also teach into the programme. This will enable the University of Canterbury, particularly MPA students, to connect with the local business community. Acceptability The University of Canterbury’s Vice-Chancellor has voiced support for offering a taught conversion master’s degree in professional accounting. Also recent changes to the NZICA academic footprint has placed significant pressure on the existing honours programme offered by the Accounting and Information Systems Department at the College of Business and Law with enrolments reducing over the coming periods.2 Therefore, the introduction of a 240 professional master’s degree is an improvement to the previous offering allowing the College of Business and Law to regain EFTS numbers in other areas without impacting directly on the current B.Com offering. Also, consultation with a number of external stakeholders has provided strong evidence that graduates of the proposed programme will be well received in the market. The growing demand for work ready graduates that possess generalist skills from their prior undergraduate degrees and specialist skills from their postgraduate degree is supported by local business leaders and is believed to be critical to the future redevelopment of Canterbury. A number of senior staff at local professional accounting firms support the idea of a broader entry pathway into the accounting profession. The list of those consulted is available on request. The programme is believed to provide graduates from non-accounting backgrounds with an opportunity to re-train in the accounting field without undertaking a full commerce degree, majoring in accounting. Also the benefit to international students is the ability to gain a master degree from an English speaking country in a professional field that is still very much in high demand internationally. The opportunity for an internship makes it highly attractive to students. Feedback on the programme and the courses has also been sought from: Academic Managers and Deans of other Faculties and the Dean of Postgraduate Research UC Library UCSA New Zealand Business School Deans Feedback received to date is available on request. Overall feedback on the proposal has been very positive with no substantive changes being suggested. Graduate profile On completion of the MPA students will have gained the necessary academic courses required for provisional membership into NZICA’s College of Chartered Accountants and CPA Australia. This allows them to pursue a career in accounting and become fully recognised by a number of national and international accounting bodies. The MPA programme is designed to provide students with the skills and knowledge in a number of core business, accounting and management areas, including accounting, law, finance, economics, auditing and taxations. It will provide students with the skills, knowledge and competencies to undertake an entry level professional accounting role within an organisation. Post- graduation they will have the ability to develop further into advanced accounting roles 2 NZICA have removed the requirement for a 4 year degree, now requiring students to complete 3 years of study at an undergraduate degree level and undertaking subjects that specifically meet the 2012 TLO. 2 02 UC/13 MPA/1 including, financial controller, financial manager, managers, senior managers and partners of CA firms as well as contribute to the strategic development of organisation both in New Zealand and internationally. While the type and nature of the roles they will undertake immediately post- graduation will be similar to those offered to BCom accounting major graduates, the advanced research and applied components of the MPA will provide them with additional skills in the areas of analysing, synthesising and communicating information to a wide audience. Also the broad nature of their undergraduate degrees should allow MPA students to gain a deeper level of engagement with the taught material within the courses. Students will also benefit from the strong relationships already established within the College of Business and Law, gaining access to business seminars, guest lectures and other external networking opportunities within the Canterbury region. This will allow them to gain a greater understanding of commercial behaviour and present them with the opportunity to develop their own personal brand and business networks. An MPA graduate will be able to: Demonstrate in-depth knowledge and understanding of current theoretical concepts, frameworks and industry practice within the fields of accounting and business. Think logically, analytically and critically with respect to the academic literature and professional journals within the field of accounting and business. Plan and carry out independent research that demonstrates critical awareness of academic and professional issues in the fields of accounting and business. Synthesise academic and professional literature and effectively communicate this information and research findings, both orally and in written form, to a range of audiences. Outcome statement The MPA will provide graduates with the skills, knowledge and competencies to be a highly effective contributing accountant to organisations both domestically and internationally. They will obtain the required qualifications to gain provisional membership into NZICA’s College of Chartered Accountants and CPA Australia. The research project or the internship will provide graduates with an opportunity to utilise the knowledge gained within the programme and apply it to real work problems and situations. This will present them with an opportunity to not only prove their skill in the area under consideration but interact with external stakeholders in a professional and an industry relevant environment. Through academic research graduates will gain an understanding of the theoretical considerations facing the profession of accounting as well as gaining the confidence to challenge existing practice and participate in the development of new and innovative ways to solve issues in the field of accounting. Programme overview The programme will be offered over a sixteen month period, using a six semester model. The courses required for the MPA will be divided into three stages. These are as follow: 1. Core knowledge (120 points at Level 8) Managerial Accounting Business Economics Professional Accounting Principles Managerial Finance Business Research Methods Business Law Management Information Systems 2. Advanced Professional Knowledge (75 points at level 8) 3 02 UC/13 MPA/1 Advanced Professional Accounting Principles Advanced Financial Accounting Advanced Management Accounting Auditing Taxation 3. Advanced Professional Knowledge (45 points at level 9, one of the below) Research Project Internship The Core Knowledge will provide the basis from which more advanced learning can be undertaken. The core courses are developed from the current BCom accounting major and provide students with the fundamentals needed to advance through the MPA programme. The course developers have been cognisant of the requirement that these be level 8 courses in terms of learning outcomes, assessments and independent learning requirements. The Advanced Professional Knowledge will develop a number of advanced learning outcomes, looking specifically at the higher level accounting and business fields of study. Students will be required to apply this knowledge to a number of theoretical and practical situations and critically analyse the information gained at that level. The Research Project or Internship will provide the opportunity for students to apply their knowledge to a real world problem, allowing them to gain confidence in dealing in a professional business environment, as well as engaging in a deeper level of learning through application of critical thinking and problem solving. For students to progress to the applied Project or Internship stage of the programme they will have to pass six of the MPA Core Knowledge courses. This will also allow students to apply for Internships or start their Project before the completion of all of the Advanced Professional Knowledge courses offered within the MPA programme. Internship An Internship will be offered to students who meet the following requirements: A grade point average of A- or greater in the Core courses and then present to a panel of accounting professionals, followed by a formal interview process. The Internship will consist of 200 hours of work within an organisation followed by a report on their experience which looks at analysing the organisation, reviewing existing academic literature and providing high level recommendations on areas for improvement. Proposed teaching/delivery methods The delivery method for the Core Knowledge and Advanced Knowledge courses will be in-class learning that utilise traditional lecture delivery, case study analysis and group work. The lectures will be scheduled for delivery Monday to Thursday, 8.00am to 5.00pm within each of the five semesters. Each semester will comprise of 10 weeks of 3 hour lectures. Students will be required to undertake a minimum of 120 hours of study outside lecture times per course, including, readings, project work and other assessment completion (including formal examinations). Assessment procedures Assessment procedures will include a combination of: Individual tests and exams (invigilated and take-home) Group and individual projects/reports Group and individual presentations Literature reviews Each course co-ordinator will be responsible for the choice of assessment. The programme director will review teaching methods and assessment procedures to ensure that it is consistent with best practice in tertiary education and that learning objectives are met. The Faculty will develop an Assurance of Learning Programme for this qualification that will identify and measure the learning objects specified for the programme. The MPA’s teaching staff will also be the examiners of all courses. 4 02 UC/13 MPA/1 Predicted student numbers/EFTS Market research would suggest that a taught conversion master’s degree in accounting is likely to attract students, predominantly from non-commerce undergraduate programmes, such as those found in Arts, Science, Education, Forestry and Music. However a commerce student who may have not undertaken accounting as a major may also be a target market. Several meetings with local human resource managers has also indicated the possibility that demand could come from both those who are currently working in non-accounting based roles as well as those who are in accounting roles but cannot progress due to the lack of a BCom in the field. There was strong support that a taught conversion master’s degree in accounting would be attractive for a number of employees looking to change career paths and undertake a higher level of education. A recent meeting with the Senior International Recruitment Coordinator at the International Relationships Office also provided further evidence that taught conversion masters would have significant international appeal. This has also been evidenced from the intake at both AUT and Victoria University over the past two years, with numbers of international EFTS growing at over 25% per year. A conservative estimate of EFTS for the MPA Programme is presented below: New EFTS to the University Domestic International TOTAL 2014 6 9 15 2015 8 12 20 2016 10 15 25 2017 10 20 30 The estimated EFTS described above have been determined for the 2014 period through analysis of other Universities currently offering MPA programmes. The consequent 2015, 2016 and 2017 estimated growth trend has been developed from discussions with the International Recruitment Office at the University of Canterbury and trend indications from other universities. The application of the General Decision Making Framework for new courses identified that the break-even student numbers (without full contribution margin) is 11 EFTS, and 14 with full contribution margin3. The optimal number of students before additional resources are required (both teaching and teaching space) is estimated at 35, and therefore initially the maximum number of enrolments will be limited to 35 in order to not exceed these resource limitations. Given the wide appeal to non-commerce students, the nature of the programme, and the considerable internal and external expressions of support received, it is anticipated that break-even will be achieved in the first offering and the estimated maximum intake will be achieved by year 5. Resources The programme will require the following resources: Lecture room capable of seating up to 35 students (fully audio visual equipment – use current MBA lecture room facilities) Study space for students (shared facility with adequate desk space and common area) Additional administration staff (0.50 FTE) Programme management (0.2 FTE) Lecture staff (combination of current Faculty and external professional contractors) Supervisory staff for the Research Project and Internships (current Faculty will be used, however if this resource is exceeded then contractors with suitable academic backgrounds will be used) IT equipment (computers and shared printer) Some tutorial assistance Intern sponsors from the local community 3 These figures are based on domestic enrolments only. 5 02 UC/13 MPA/1 Library –The University of Canterbury Head Librarian has confirmed that the current library resources will meet the needs of the proposed programme. Therefore no additional resources are required. Plans for monitoring programme quality A separate curriculum committee will be established that will review the contact of the programme on a regular basis. Pre and post course meetings will be held with all teaching staff and chaired by the Director of the Postgraduate Management Development Programme. The programme will have developed learning outcomes as required for AACSB accreditation and monitor the performance of the offerings in line with the external stakeholder requirements. Proposed new regulations and prescriptions (use the Calendar Form at the end of Section A) Confirmation that Section B has been prepared and is available to CUAP on request: Yes For New Qualifications – TEC/NZQA/NZVCC Requirements EFTS value of qualification: 2 NZSCED code: 080101 NZQA exit level of qualification to go on the New Zealand Qualifications Framework: Level 9 Statement regarding funding: This programme should be funded at the postgraduate level Memorandum of understanding: N/a Duration of the Qualification Minimum number of points to complete the qualification The minimum number of points required to complete a MPA is 240 points. Vacation/recess weeks Vacation/recess weeks for 2014 are following: 12 April 2014 to 27 April 2014 5 July 2014 to 20 July 2014 27 Sept to 12 Oct 2014 20 Dec 2014 to 2 Feb 2015 Work experience/placement hours per week The Internship will require a minimum of 200 contact hours with the intern organisation. The Project will require a minimum of 25 contact hours with the sponsor company. However this may vary depending on the organisation and the project undertaken. Tuition/teaching (full-time equivalent) weeks (including exam and study weeks) For domestic students the programme will commence in Term 1 on the first week of February and finish no later than early April the following year. For international students it will start in Term four (early October), followed by Terms 1 to 3 the following year and finish in Feb/March the following year. This final Term will be Term five but in the standard Term four time period. The proposed timetable for 2014/2015 will be as follows: Term one - Feb 3 to April 11 (X1) Term two - April 28 to July 4 (X2) Term three - July 21 to Sept 26 (X3) Term four - October 13 to Dec 15 (X4) Term five - Feb 3 2015 to April 11 2015 Teaching hours per week Each course will have a minimum of 3 teaching hours per week. Self-directed learning hours per week 6 02 UC/13 MPA/1 For each of the Core and Advanced Knowledge courses students will be expected to undertake a minimum of 12 hours per week of self-directed learning, including reading, study, exam preparation, project work and presentation preparation. The level of additional time spent will be dependent on the skills and competencies of each individual student and there level of general understanding in the field of study. Calendar Form New Qualification Regulations UC Calendar 2013 Page 89 Under Commerce Graduate and Postgraduate Qualifications Time Limit Schedule Add Full-time Min (mths) Graduate Qualifications MPA 14 Part-time Max (mths) 18 Min (mths) 30 Max (mths) 48 UC Calendar 2013 Page 98 The Degree of Master of Professional Accounting (MPA) See also General Course and Examination Regulations 1. Qualifications Required to Enrol in the Degree Every candidate for the Master of Professional Accounting, before enrolling in the course of study for this degree shall have: (a) qualified for a New Zealand university degree with at least a B grade average in 300 level courses, or equivalent, or been admitted ad eundem statum as the holder of such a degree, and (b) been approved as a candidate for the degree by the Dean of Commerce. Applicants must demonstrate a high proficiency in English. Applicants who speak English as a second language will be required to produce evidence that their ability to communicate in English is of an adequate standard. This may include TOEFL, interview, comprehension tests, or other tests, in order to ensure that an applicant will be able to communicate and participate fully in the course. Note: A paper-based TOEFL score of at least 600 and TWE 5, or computer-based score of at least 100 with no section lower than 23, or an IELTS score of at least 7 (with no section less than 6.5) is required of applicants who speak English as a second language. 2. Degree Requirements To qualify for the degree a candidate must: (a) pass courses totalling 1.625 EFTS that are listed in Group A of the schedule to the degree; and (b) pass courses totalling 0.375 EFTS that are listed in Group B of the schedule to the degree. 3. Structure of the Degree The degree consists of: (a) 1.625 EFTS (or 195 points) of courses listed in Group A of the schedule to the degree; and (b) 0.375 EFTS (or 45 points) of courses listed in Group B of the schedule to the degree. 4. Credit Based Upon Previous Studies 7 02 UC/13 MPA/1 A candidate may, on the basis of previous studies, be exempt from courses in the Schedule to the Regulations for the Degree of Master of Professional Accounting and will replace these courses with other appropriate postgraduate courses as approved by the Director of Postgraduate Management Development. 5. Repeating of Courses A candidate is permitted to repeat a maximum of two courses. No Group B course can be repeated. 6. Approval of Course of Study The personal course of study of a candidate shall be approved by the Dean. 7. Time Limits A candidate shall complete the programme of study in accordance with the time limits set out in the Commerce Graduate and Postgraduate Qualifications Time Limit Schedule starting from the date of first enrolment for the Master of Professional Accounting. 8. MPA with Distinction The degree may be awarded with Distinction. 9. Award of PGDipBus instead of MPA A candidate for the degree who has satisfied all requirements for the Postgraduate Diploma in Business may apply to withdraw from the degree and be awarded the diploma. Schedule to the Regulations for the Degree of Master of Professional Accounting Group A Course Code MBAZ 601 Course Title Managerial Accounting EFTS 14 0.125 X1 MBAZ602 Business Economics 0.125 X1 MBAZ603 Managerial Finance 0.125 X2 MBAZ604 Business Research Methods 0.125 X1 MBAZ605 Business Law 0.125 X4 MPAC601 Professional Accounting Principles 0.125 X1 MPAC602 Advanced Professional Accounting Principles 0.125 X2 8 P/C/R/RP/EQ P: Subject to the approval of the Director of Postgraduate Management Development R: MBUS611, MBAD601 P: Subject to the approval of the Director of Postgraduate Management Development R: MBAD604, MBUS614 P: Subject to the approval of the Director of Postgraduate Management Development R: MBUS621, MBAD611 P: Subject to the approval of the Director of Postgraduate Management Development R: MBUS642, MBAD679 P: Subject to the approval of the Director of Postgraduate Management Development R: MBAD658, MBUS634 P: Subject to the approval of the Director of Postgraduate Management Development P: Subject to the approval of the Director of Postgraduate Management Development 02 UC/13 MPA/1 MPAC603 Advanced Management Accounting 0.125 X3 MPAC604 Advanced Financial Accounting 0.125 X3 MPAC605 Taxation 0.125 X3 MPAC606 Management 0.125 X4 MPAC607 Information Systems 0.125 X4 MPAC608 Auditing 0.125 X2 Group B Not all courses may be offered in any one year. Course Code Course Title MBAZ680 Research Project EFTS 14 0.375 A MBAZ681 0.375 A Internship P: Subject to the approval of the Director of Postgraduate Management Development P: Subject to the approval of the Director of Postgraduate Management Development P: Subject to the approval of the Director of Postgraduate Management Development P: Subject to the approval of the Director of Postgraduate Management Development P: Subject to the approval of the Director of Postgraduate Management Development P: Subject to the approval of the Director of Postgraduate Management Development P/C/R/RP/EQ P: Subject to the approval of the Director of Postgraduate Management Development P: Subject to the approval of the Director of Postgraduate Management Development UC Calendar 2013 Page 495 Course Catalogue Professional Accounting MBAZ 601 Managerial Accounting 15 points 0.125 EFTS The generation, analysis and interpretation of financial statements as well as the use of financial information for internal and external decision-making. P: Subject to the approval of the Director of Postgraduate Management Development R: MBUS611, MBAD601 MBUS601-14X Special MBM/MPA fee also applies. MBAZ 602 Business Economics 15 points 0.125 EFTS Principles and theories of microeconomics and macroeconomics are surveyed. The application of these principles and theories to how people and economies behave is considered. P: Subject to the approval of the Director of Postgraduate Management Development R: MBAD604, MBUS614 MBUS605-14X Special MBM/MPA fee also applies. MBAZ 603 Managerial Finance 15 points 0.125 EFTS The application of financial techniques, tools and principles needed to assess the performance of projects and organisations and consider the economic viability of their ongoing success. A consideration of financial risk management and the process required to minimize such risks in different organisational settings. P: Subject to the approval of the Director of Postgraduate Management Development 9 02 UC/13 MPA/1 R: MBUS621, MBAD611 MBUS602-14X Special MBM/MPA fee also applies. MBAZ 604 Business Research Methods 15 points 0.125 EFTS Business research methods including statistical and qualitative approaches are introduced. Students will develop the knowledge and skills required to undertake academic and professional research in the field of business. P: Subject to the approval of the Director of Postgraduate Management Development R: MBUS642, MBAD679 MBUS604-14X Special MBM/MPA fee also applies. MBAZ 605 Business Law 15 points 0.125 EFTS Covering business law structures and regulations this course provides students with the insight, understanding and practical skills to develop strategic direction and solve business problems while effectively adhering to legal requirements. P: Subject to the approval of the Director of Postgraduate Management Development R: MBAD658, MBUS634 MBUS606-14X Special MBM/MPA fee also applies. MPAC 601 Professional Accounting Principles 15 points 0.125 EFTS Examines two main areas of professional accountancy, including double entry bookkeeping and law for professional accountants. The course develops the key principles required for those looking to advance through the MPA qualification. P: Subject to the approval of the Director of Postgraduate Management Development MPAC 602-14X Special MPA fee also applies. MPAC 602 Advanced Professional Accounting Principles 15 points 0.125 EFTS Examines two main areas of advanced professional accountancy, including advanced financial reporting standard analysis and review and financial risk management. The course develops the advanced principles required for those looking to progress through the MPA qualification. P: Subject to the approval of the Director of Postgraduate Management Development MPAC602-14X Special MPA fee also applies. MPAC 603 Advanced Management Accounting 15 points 0.125 EFTS To prepare and critically evaluate management accounting information for planning, budgeting, costing, controlling and decision-making by applying contemporary theory, research and practice. P: Subject to the approval of the Director of Postgraduate Management Development MPAC603-14X Special MPA fee also applies. MPAC 604 Advanced Financial Accounting 15 points 0.125 EFTS A consideration of the regulatory environment for financial reporting in New Zealand and internationally, discusses the theoretical and applied principles and current financial reporting standards underlying accounting practice and looks at contemporary developments in financial reporting. P: Subject to the approval of the Director of Postgraduate Management Development MPAC 608-14X Special MPA fee also applies. 10 02 UC/13 MPA/1 MPAC 605 Taxation 15 points 0.125 EFTS Covers concepts of the taxation system and its administration in New Zealand. Creating the ability to critically analyse, manage and apply taxation requirements within a Professional Accounting career. P: Subject to the approval of the Director of Postgraduate Management Development MPAC 605-14X Special MPA fee also applies. MPAC 606 Management 15 points 0.125 EFTS Describe and analyse business management structures, theories and techniques, and provides an insight to the skills required to develop strategic management direction, solve organisational problems and encourage positive growth and productivity. P: Subject to the approval of the Director of Postgraduate Management Development MPAC 611-14X Special MPA fee also applies. MPAC 607 Information Systems 15 points 0.125 EFTS Reviews and analyses the design of information systems and considers their application for making critical business and accounting decisions. P: Subject to the approval of the Director of Postgraduate Management Development MPAC 611-14X Special MPA fee also applies. MPAC 608 Auditing 15 points 0.125 EFTS Covering the nature and purpose of auditing and the regulatory and professional environment in which it operates. Developing a critical understanding of the auditing process and selected contemporary research issues in auditing. P: Subject to the approval of the Director of Postgraduate Management Development MPAC 608-14X Special MPA fee also applies. MBAZ 680 Research Project 45 points 0.375 EFTS Provide advanced analytical, theoretical and practically applied business insight and competencies in the areas relevant to the learning objective of the programme. P: Subject to the approval of the Director of Postgraduate Management Development Special MBM/MPA fee also applies. MBAZ 681 Internship 45 points 0.375 EFTS Exposure to challenges faced by organisation through experiential learning. This will reinforce and develop knowledge from other MBM or MPA courses by providing students with the opportunity to apply theories to practice. It will also further develop students’ communication skills. To be considered for an internship a student must achieve a grade point average of A- or greater in the core MBM or MPA courses, present to a panel of business professionals and be selected after a formal interview process. P: Subject to the approval of the Director of Postgraduate Management Development MBUS681-14X Special MBM/MPA fee also applies. 11 02 UC/13 MPA/1 UC Calendar 2013 Page 23, Admission Regulations Under “Faculty of Commerce” Add Qualification MPA Requirement Special Application to the programme Apply to Enrol by 12 Limit 35