Master of Professional Accounting

Information valid for students commencing in 2015.

Course code




Course type

Masters Degree (Coursework) (AQF Level 9)

Professional accreditation status

This course is jointly accredited by CPA Australia and Chartered Accountants Australia and New Zealand (CAANZ). Students who complete the accredited award may join either or both of the professional accounting bodies (CPA Australia, and/or Chartered Accountants Australia and New Zealand (CAANZ)). They must then complete the professional programs of whichever body they join plus their required number of years of professional experience in order to become full members of the accounting profession and practice as an accountant.


Tropical Environments and Societies

Award Requirements

Course Structure



Advanced Standing

Award Details

Admission Requirements

Course pre-requisites

Completion of an AQF level 7 bachelor degree in a non-accounting discipline, from this or another university; or

Other qualifications or practical experience recognised by the Deputy Vice-Chancellor of the Division of Tropical Environments and Societies as equivalent to the above.

Minimum English language proficiency requirements

Applicants of non-English speaking backgrounds must meet the English language proficiency requirements of Band 2 Schedule II of the JCU Admissions Policy or have successfully completed an AQF 8 qualification from James Cook University within the previous two (2) years.

Additional selection requirements


Special admission requirements


Academic Requirements for Course Completion

Credit points

48 credit points

Additional course rules


Additional completion requirements


Course learning outcomes

JCU graduates are committed to lifelong learning, intellectual development, and to the display of exemplary personal, professional and ethical standards. They have a sense of their place in the tropics and are charged with professional, community, and environmental responsibility. JCU graduates appreciate the need to embrace and be acquainted with the Aboriginal and Torres Strait Islander Peoples of Australia. They are committed to reconciliation, diversity and sustainability. They exhibit a willingness to lead and to contribute to the intellectual, environmental, cultural, economic and social challenges of regional, national, and international communities of the tropics.

On successful completion of the Master of Professional Accounting, JCU graduates will be able to:

  • Critically analyse complex accounting-related knowledge and practice from both historical and contemporary perspectives

  • Evaluate contexts within which differing accounting performance reporting and monitoring methods should be integrated and applied

  • Evaluate sustainable economic, social and environmental practices and value systems from accounting disciplinary perspectives

  • Integrate advanced theoretical and technical accounting knowledge which includes a selection of auditing and assurance, finance, economics, quantitative methods, information systems, commercial law, corporation law and taxation law

  • Research and apply established concepts to solve business and professional practice problems

  • Critically analyse complex contemporary business issues using appropriate accounting models and techniques and make reasoned recommendations based on a synthesis of theory and evidence

  • Present complex business analyses and information appropriately to both accountants and non-accountants using:

  • Effective oral presentation skills

  • Clear and fluent written communication

  • Work effectively in achieving common goals, demonstrating both:

  • Collaboration

  • Leadership

  • Adapt accounting constructs and skills to diverse theoretical or practical situations

  • Exercise judgement under minimal supervision to solve emerging and/or advanced accounting problems in complex contexts using social, ethical, economic, regulatory and global perspectives

  • Seek and reflect on performance feedback to identify and action learning opportunities and self-improvements and initiate this process for others.

Course Structure


LB5202:03 Marketing Management

LB5205:03 People in Organisations

LB5212:03 Accounting and Finance for Managers

LB5236:03 Comparative Global Business Systems


CO5103:03 Management Accounting

CO5109:03 Corporate Finance

CO5117:03 Introduction to Accounting

CO5118:03 Auditing and Assurance Services

CO5119:03 Business Law

CO5120:03 Taxation Law

CO5121:03 Law of Business Organisations

CO5122:03 Accounting for Corporations

CO5123:03 Advanced Issues in Accounting

CO5124:03 Data Analysis and Decision Modelling

LB5229:03 Economics for a Sustainable World

LB5235:03 Practical or Research Project













Expected time to complete

2 years full-time or equivalent part-time

Maximum time to complete

8 years

Maximum leave of absence

1 year


Course progression requisites


Course includes mandatory professional placement(s)


Special assessment requirements


Professional accreditation requirements

Successful completion of all accredited subjects fulfils the academic entry requirements for the professional accounting bodies Certified Practising Accountants (CPA) Australia and Chartered Accountants Australia and New Zealand (CAANZ).

Maximum allowed Pass Conceded (PC) grade


Supplementary exam for final subject

A student who has failed a single subject towards the award in their final teaching period and who gained 40% or more of the marks for that subject may be granted a supplementary examination in that subject. However if that subject is required for accreditation, then the criteria specified by that accreditation will apply.

Advanced Standing


Students may apply for exemption for previous tertiary study where appropriate in accordance with the Advanced Standing and Articulation policy and associated procedures.

In particular the following general advanced standing will be granted;

  • AQF level 7 bachelor degree in a cognate discipline* – 12 credit points (4 business subjects)

  • AQF level 7 bachelor degree in non-cognate discipline and relevant work experience**  - 12 credit points (4 business subjects)

  • AQF level 8 JCU Graduate Certificate in Accounting – 12 credit points (4 core subjects – not LB5235)

  • AQF level 8 JCU Graduate Certificate in Business Administration – 12 credit points (4 business subjects)

NB Where practical experience without qualifications, as set out above, is used to meet entry requirements that experience will not be used to give advanced standing.

*Accounting and Finance, Marketing, Management, Commerce, HRM, Economics, Tourism and Hospitality or other disciplines where Students will have completed study relating to accounting and finance, organizational behaviour, business, strategy, marketing, economics, communication and people management.

**Applicants must have a minimum of 4 years full-time equivalent professional work experience in a management, leadership or supervisory level in a business environment or be eligible for a member grade status of a relevant professional organisation. Students will have demonstrable effective management experience relating to accounting and finance, organizational behaviour, business, strategy, marketing, economics, communication and people management.

Maximum allowed

24 credit points, unless part of an approved articulation process.


Advanced standing for core subjects will be granted only for studies completed in the 4 years prior to the commencement of this course.


Advanced standing gained for any core subject shall be cancelled 12 years after the date of the examination upon which the advanced standing is based if, by then, the student has not completed the course of study prescribed for the degree.

Other restrictions

No advanced standing will be granted for work experience.

Award Details

Award title


Approved abbreviation


Inclusion of majors on testamur

Not applicable – this course does not have majors

Exit with lesser award

Students who exit the course prior to completion, and have completed the appropriate subjects, may be eligible for the award of either the Graduate Certificate or the Graduate Diploma of Accounting.

Course articulation

Not applicable