Course overview
- Description
This course offers graduates two distinct pathways:
(i) the Accounting Practice specialisation, which develops foundational skills in accounting and provides a qualification recognised by professional accounting bodies and the broader business community; and
(ii) the Accounting Research specialisation, which develops foundational skills in accounting, while equipping students with the knowledge and research capabilities required for admission to a higher degree by research.
The Accounting Practice specialisation is open for enrolment in both the beginning-of-year and mid-year intakes, while the Accounting Research specialisation is only available for the beginning-of-year intake
- Course title
- Master of Professional Accounting (coursework or coursework and dissertation)
- Award abbreviation
- MPAcc
- Course code
- 40610
- Course type
- Master's degree by coursework or by coursework and dissertation
- Status
- Current / 2026
- Administered by
- UWA Business School
- CRICOS code
- 083274J
Course details
- Intake periods
- Beginning of year and mid-year
- Attendance type
- Full- or part-time (Student visa holders should read Education Services for Overseas Students Act 2000 for more information.)
- Credit points required
- 96
A standard full-time load is 24 points per semester. - Standard course duration
- 1.5 years full-time (or equivalent part-time) comprising 72 points of taught units and 24 points of admission credit, as recognised and granted by the School
- Maximum course duration
- 2 years full-time (or equivalent part-time) comprising up to 96 points of taught study (see Rule 5 for further information)
- Professional accreditation
- Master of Professional Accounting (coursework or coursework and dissertation) is accredited by: CPA Australia; Chartered Accountants in Australia and New Zealand(CA ANZ).
- Time limit
- 5 years
- Delivery mode
- Internal
- Locations offered
- UWA (Perth)
- Domestic fee type
- Postgraduate fee-paying/FEE-HELP
- Available to international students
- Yes. For information on international student fees see 'Student Procedures: Fees'. (Enquiries: https://www.uwa.edu.au/askuwa)
- Course Coordinator(s)
- Dr Glen Hutchings
- Fees
- Visit the fees calculator.
Enquiries and course advice
- Note
Students pursuing professional accreditation should select the Accounting Practice Specialisation. The Accounting Research specialisation is not accredited and is intended as a pathway for students wishing to purse higher research.
Prospective students should see the Future Students website for details on admission requirements, intake periods, fees, availability to international students, careers information etc.
Example Study Plans
- 40610 Master of Professional Accounting (72 point 1.5 year) S2, 2025 [docx]
- 40610 Master of Professional Accounting (96 point - 2 year) S2, 2025 [docx]
See study plans for more information.
Specialisations
SP-ATGRS Accounting Research
SP-CPACT Accounting Practice
Course structure
Key to availability of units:
- S1
- Semester 1
- S2
- Semester 2
- NS
- non-standard teaching period
All units have a value of six points unless otherwise stated.
Students seeking a coursework option accredited by the accounting professional bodies, should select the Corporate Accounting specialisation. Students seeking a pathway to higher degrees by research should select the Accounting Research specialisation. The Accounting Research specialisation includes both coursework and dissertation but is not accredited by the accounting professional bodies.
All students who have not completed the Bachelor of Commerce, or equivalent as recognised by the Business School, must complete relevant conversion units up to the value of 24 points from this group, as advised by the School:
| Availability | Unit code | Unitname | Unit requirements | Contact hours |
|---|---|---|---|---|
| NS, S1, S2 | ACCT5432 | Introductory Financial Accounting | lectures/seminars/workshops: up to 3 hours per week | |
| S1, S2 | BUSN5100 | Applied Professional Business Communications |
| lectures/seminars/workshops: up to 3 hours per week |
| NS, S1, S2 | ECON5541 | Economics for Business: Applications and Policy | lectures/seminars/workshops: up to 3 hours per week | |
| NS, S1, S2 | MGMT5504 | Data Analysis and Decision Making |
| lectures/seminars/workshops: up to 3 hours per week |
Accounting Practice specialisation
Available for beginning-of-year and mid-year intakes.
Take all units (60 points):
| Availability | Unit code | Unitname | Unit requirements | Contact hours |
|---|---|---|---|---|
| S1, S2 | ACCT5501 | Contemporary Issues in Accounting | lectures/seminars/workshops: up to 3 hours per week | |
| S1, S2 | ACCT5511 | Intermediate Corporate Financial Accounting |
| lectures/seminars/workshops: up to 3 hours per week |
| S1, S2 | ACCT5522 | Principles of Auditing | lectures/seminars/workshops: up to 3 hours per week | |
| S1, S2 | ACCT5531 | Financial Accounting: Theory and Practice | lectures/seminars/workshops: up to 3 hours per week | |
| S1, S2 | ACCT5532 | Accounting Information Systems | 3 hours per week for 12 weeks | |
| S1, S2 | ACCT5633 | Accounting for Planning and Control |
| lectures/seminars/workshops: up to 3 hours per week |
| S1 | ACCT5637 | Principles of Taxation |
| for standard teaching period—lectures/seminars: up to 3 hours per week |
| S1, S2 | FINA5533 | Finance Essentials |
| lectures: 3 hours per week (maximum students per class: 45) |
| S2 | LAWS5508 | Commercial and Company Law | None | lectures: 3 hours per week |
| S2 | MGMT5506 | Ethics and Sustainability Management |
| Up to 6 hours per week which may include seminars/lectures/workshops/dedicated meeting time with the unit coordinator as well as self-directed learning. Delivery of this unit is over two days per week and may include some Saturday sessions. |
Take units to the value of 12 points.
| Availability | Unit code | Unitname | Unit requirements | Contact hours |
|---|---|---|---|---|
| S1 | ACCT4440 | Management Accounting: Issues and Perspectives | lectures/tutorials/seminars/workshops: up to 3 hours per week | |
| S2 | ACCT5521 | Advanced Corporate Financial Accounting |
| lectures/seminars/workshops: up to 3 hours per week |
| S1, S2 | FINA5523 | Financial Statement Analysis and Business Valuation | lectures/seminars/workshops: up to 3 hours per week | |
| S2 | FINA5557 | Sustainable Finance and Sustainability Reporting | None | 3 hours per week |
| NS, S1, S2 | WILG5001 | Work Integrated Learning Internship Program |
| Industry experience: 100 hours Online sessions with Unit Coordinator: 1-2 hours |
Accounting Research specialisation
The Accounting Research specialisation is open for enrolment into the beginning-of-year intake only.
Take all units (66 points):
| Availability | Unit code | Unitname | Unit requirements | Contact hours |
|---|---|---|---|---|
| S1 | ACCT4440 | Management Accounting: Issues and Perspectives | lectures/tutorials/seminars/workshops: up to 3 hours per week | |
| S1, S2 | ACCT5501 | Contemporary Issues in Accounting | lectures/seminars/workshops: up to 3 hours per week | |
| S1, S2 | ACCT5511 | Intermediate Corporate Financial Accounting |
| lectures/seminars/workshops: up to 3 hours per week |
| S1, S2 | ACCT5531 | Financial Accounting: Theory and Practice | lectures/seminars/workshops: up to 3 hours per week | |
| S1 | ACCT5586 | Dissertation (Accounting) Part 1 |
| |
| S1 | ACCT5587 | Dissertation (Accounting) Part 2 |
| |
| S1 | ACCT5588 | Dissertation (Accounting) Part 3 |
| |
| S1 | ACCT5589 | Dissertation (Accounting) Part 4 |
| |
| S1, S2 | ACCT5633 | Accounting for Planning and Control |
| lectures/seminars/workshops: up to 3 hours per week |
| S1 | FINA4590 | Research Methods in Accounting and Finance | lectures/tutorials/seminars/workshops: up to 3 hours per week | |
| S1, S2 | FINA5533 | Finance Essentials |
| lectures: 3 hours per week (maximum students per class: 45) |
Take units to the value of 6 points:
| Availability | Unit code | Unitname | Unit requirements | Contact hours |
|---|---|---|---|---|
| S1, S2 | ACCT5532 | Accounting Information Systems | 3 hours per week for 12 weeks | |
| S1 | ACCT5637 | Principles of Taxation |
| for standard teaching period—lectures/seminars: up to 3 hours per week |
| S1, S2 | FINA5523 | Financial Statement Analysis and Business Valuation | lectures/seminars/workshops: up to 3 hours per week | |
| S2 | MGMT5506 | Ethics and Sustainability Management |
| Up to 6 hours per week which may include seminars/lectures/workshops/dedicated meeting time with the unit coordinator as well as self-directed learning. Delivery of this unit is over two days per week and may include some Saturday sessions. |
See also the rules for the course and the Student Rules.
Rules
Applicability of the Student Rules, policies and procedures
1.(1) The Student Rules apply to students in this course.
(2) The policy, policy statements and guidance documents and student procedures apply, except as otherwise indicated in the rules for this course.
Academic Conduct Essentials and Communication and Research Skills modules
2.(1) A student who enrols in this course for the first time irrespective of whether they have previously been enrolled in another course of the University, must undertake the Academic Conduct Essentials module (the ACE module) and the Communication and Research Skills module (the CARS module).
(2) A student must successfully complete the ACE module within the first teaching period of their enrolment. Failure to complete the module within this timeframe will result in the student's unit results from this teaching period being withheld. These results will continue to be withheld until students avail themselves of a subsequent opportunity to achieve a passing grade in the ACE module. In the event that students complete units in subsequent teaching periods without completing the ACE module, these results will similarly be withheld. Students will not be permitted to submit late review or appeal applications regarding results which have been withheld for this reason and which they were unable to access in the normally permitted review period.
English Language competency requirements
3. To be considered eligible for consideration for admission to this course an applicant must satisfy the University's English language competence requirement as set out in the University Policy on Admission: Coursework.
Admission requirements
4.(1) To be considered for admission to this course an applicant must have—
(a) a Bachelor's degree, or an equivalent qualification*, as recognised by UWA; and either:
(b) the equivalent of a UWA weighted average mark of at least 60 per cent;
or
(c) at least two years professional experience in a relevant occupation; or
(2) completed a Graduate Certificate in Commerce at UWA.
*Applicants who have a Bachelor's Degree with a major in accounting, or an equivalent qualification, are not eligible for admission.
Admission ranking and selection
5. Where relevant, admission will be awarded to the highest ranked applicants or applicants selected based on the relevant requirements.
Articulations and exit awards
6.(1) The following courses form part of an articulated sequence:
- 40610 Master of Professional Accounting (96 points)
- 41280 Graduate Certificate in Commerce (24 points)
(2) A student who withdraws from the Master of Professional Accounting course before completing it, but after fulfilling the requirements of a lesser award in the above sequence, may apply for the relevant award.
Course structure
7.(1) The course consists of units to a total value of 96 points (maximum value) which includes conversion units to a value of 24 points, course core units and specialisation units. The course comprises the following specialisations :
- SP-ATGRS Accounting Research
- SP-CPACT Accounting Practice
(2) Units must be selected in accordance with the course structure, as set out in these rules.
(3) Students who have completed a Bachelor of Commerce of this University or equivalent as recognised by the Faculty are granted credit for conversion units up to a value of 24 points.
Satisfactory progress
8. To make satisfactory progress a student must pass units to a point value greater than half the total value of units in which they remain enrolled after the final date for withdrawal without academic penalty.
9. A student who has not achieved a result of Ungraded Pass (UP) for the Communication and Research Skills module (the CARS module) when their progress status is assessed will not have made satisfactory progress even if they have met the other requirements for satisfactory progress in Rule 8.
Progress status
10.(1) Unless the relevant board determines otherwise because of exceptional circumstances —
(a) a student who does not make satisfactory progress for the first time under Rule 8 is assigned a progress status of 'On Probation';
(b) a student who does not make satisfactory progress for the second time under Rule 8 is assigned a progress status of 'Suspended';
(b) a student who does not make satisfactory progress for the third time under Rule 8 is assigned a progress status of 'Excluded'.
11. A student who does not make satisfactory progress in terms of Rule 9 is assigned the progress status of 'On Probation', unless they have been assigned a progress status of 'Suspended' or 'Excluded' for failure to meet other satisfactory progress requirements in Rule 8.
Award with distinction
12. To be awarded the degree with distinction a student must achieve a course weighted average mark (WAM) of at least 80 per cent which is calculated based on—
(a) all units above Level 3 attempted as part of the course that are awarded a final percentage mark;
(b) all relevant units above Level 3 undertaken in articulating courses of this University that are awarded a final percentage mark;
and
(c) all units above Level 3 completed at this University that are credited to the master's degree course.
Deferrals
13. Applicants awarded admission to the course are entitled to a deferral of up to 12 months, as per the University Policy on: Admissions (Coursework).
Additional rules
Alternative exit award
14. A student who withdraws from the course before completing the course requirements but after completing units to the value of 48 points, excluding any conversion units, may apply to be awarded the for the Graduate Diploma in Professional Accounting.
Course transfer
15. Students who have completed at least 24 credit points with a weighted average mark of at least 65% may apply to transfer to the Master of Professional Accounting (Chartered Accounting).
Requirements to enter the Accounting Research Specialisation
16. To enter the Accounting Research specialisation, students must achieve an average WAM of at least 75% across the following units:
ACCT5432, ACCT5511 and ACCT5633. Where a student receives advanced standing in ACCT5432, the average WAM is based on ACCT5511 and ACCT5633.