2013 Academic Requirements for students at the Auckland University of Technology (AUT) who wish to become a Chartered Accountant

(CA) Associate Chartered Accountant (ACA) Accounting Technician (AT)

2013 Academic requirements AUT

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PURPOSE OF THIS DOCUMENT This document applies to students beginning their accountancy studies at the Auckland of University Technology (AUT) in 2013. The New Zealand Institute of Chartered Accountants makes every effort to ensure the accuracy of the information provided. However, the information covered in this document is subject to change from year to year. Students and prospective students are advised to check with the University and the Institute before applying for, or planning courses. The information contained in this document will assist you in planning your academic programme, at AUT, to meet the Institutes academic requirements for admission to the College of Chartered Accountants (CA) the College of Associate Chartered Accountants (ACA) the College of Accounting Technicians (AT)

This document contains details of the codes and titles of papers available at AUT that meet the Institutes academic requirements for admission to each college. There may be pre-requisite requirements for the papers listed in the document. You should contact AUT to determine any pre-requisite requirements for the papers listed. A paper is recognised by the Institute as completed if the final grade achieved is fifty percent or higher. The Institute will consider accepting restricted passes or exemptions as satisfying compulsory topics provided these form part of a complete qualification. The Institute does recognise specified cross-credits. Once you have completed the academic requirements of the New Zealand Institute of Chartered Accountants, you should apply for provisional membership of the appropriate College of the Institute. The application form for provisional membership can be downloaded from the New Zealand Institute of Chartered Accountants website - www.nzica.com. On completion of the academic study, practical experience and professional competence programme requirements, you may apply for full membership of the appropriate College of the New Zealand Institute of Chartered Accountants. Details of the practical experience requirements and professional competence programme are available from the Institutes website. This document is not a publication of AUT and, therefore, does not include the regulations or requirements for AUT programmes or papers. If you require advice about specific papers offered by AUT, please contact: Sophie Power Wong Email: spower@aut.ac.nz AUT University Telephone: 09-921 9999 ext 5020 Coordinator Business Undergraduate Students and Fax:09-921 9976 Admissions 42 Wakefield Street Private Bag 92006 AUCKLAND 1020 For further information about becoming a member of the New Zealand Institute of Chartered Accountants, or advice on completing the academic requirements please contact: Customer Services Helpdesk The New Zealand Institute of Chartered Accountants PO Box 11 342 Level 7 Tower Building 50 Customhouse Quay Wellington Email: Web site: Telephone: customer@nzica.com www.nzica.com 0800 46 9422

2013 Academic requirements AUT

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COLLEGE OF CHARTERED ACCOUNTANTS (CA) AND ASSOCIATE CHARTERED ACCOUNTANTS (ACA) ACADEMIC PROGRAMME FOR BACHELOR OF BUSINESS STUDENTS (starting 2013)
Please note that for students starting the Bachelor of Business in 2013, the academic requirements for becoming a Chartered Accountant or Associate Chartered Accountant are the same. Students starting prior to 2013 must contact NZICA for confirmation of their academic requirements. Students intending to become Chartered Accountants or Associate Chartered Accountants must complete the following academic requirements: 1. Three years of degree level study Three years of degree-level study. 2. Completion of a bachelors degree Completion of a bachelors degree at AUT will satisfy this requirement. 3. Compulsory topics Students must complete specific courses to cover the Institutes required topics. The following table outlines the papers students must complete at AUT to satisfy the compulsory topics: Compulsory topics Financial Accounting Recognised papers 365000 Accounting for Decision making and 366601 Financial Accounting for Companies and 366611 Accounting Systems and 367901 Current Issues in Financial Accounting 365000 Accounting for Decision making and 366602 Management Accounting and 367902 Advanced Management Accounting 366611 Accounting Systems and 367904 Advanced Auditing 367911 Taxation for Accounting Studies 367910 Managerial Finance 425000 Business Information Systems and 366611 Accounting Systems 416614 Law for New Zealand Business 465001 Management and Organisations 305000 Quantitative Methods 375001 Economic Principles 1

Management Accounting

Auditing and Assurance Taxation Finance Accounting Information Systems *Commercial and Corporate law Organisational management Quantitative methods Economics

2013 Academic requirements AUT

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COLLEGE OF CHARTERED ACCOUNTANTS (CA) ACADEMIC PROGRAMME FOR MPA STUDENTS Students completing the Master of Professional Accounting (MPA) who are intending to become Chartered Accountants must complete the academic requirements listed below. 1. Three years of degree level study

The MPA will count towards this requirement. 2. Completion of a bachelors degree

Completion of a bachelors degree at an NZICA accredited tertiary institution (ATI) will satisfy this requirement. Students entering the MPA who have completed an academic qualification overseas will be required to have their qualification assessed by NZQA as being comparable to the learning outcomes of a bachelors degree from a New Zealand university. 3. Compulsory topics

Students must complete specific courses to cover the Institutes required topics. The following table outlines the papers that MPA students must complete at AUT satisfy the compulsory topics: Compulsory topics Financial Accounting Recognised papers 368903 Financial Accounting and 368908 Advanced Financial Accounting and 369024 Professional Accounting Practice 368904 Management Accounting for Business and 368909 Strategic Management Accounting 368907 Auditing 368905 Taxation in New Zealand 368910 Finance for Accountants 368906 Accounting Information Systems 418901 Business Law and 418902 Law of Business Organisations 468901 Managing Organisations and People 378902 Statistics for Business 378901 Economics for Business

Management Accounting

Auditing and Assurance Taxation Finance Accounting Information Systems *Commercial and Corporate law Organisational management Quantitative methods Economics

*To satisfy the commercial law topic in full, students must ensure they complete the specific papers outlined in this academic schedule. If the commercial law topic has been partially completed at another tertiary the student will need to approach their new tertiary and discuss the possibility of obtaining specified cross credits towards NZICA approved commercial law paper(s), as outlined in this academic schedule. If the tertiary is not willing to grant specified cross credits the student will need to complete the relevant papers outlined in this academic schedule in order to satisfy the commercial law topic in full.

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COLLEGE OF ACCOUNTING TECHNICIANS (AT) ACADEMIC PROGRAMME Students intending to become Accounting Technicians can meet the academic requirements for this designation by completing the following: 1. Two years of degree level study (240 points or 16 papers) (with specified topic coverage), or 2. Study deemed by the Institute as comparable to the New Zealand Diploma in Business. Students wishing to complete the academic requirements for the College of Accounting Technicians at AUT can complete the following: Compulsory topic Accounting Principles Accounting Practice Commercial Law Economics Organisational Management Business Communication Information Technology Recognised degree level papers 365000 Accounting for Decision making 366611 Accounting Systems 416614 Law for New Zealand Business 375001 Economic Principles 1 465001 Management & Organisations Not required for degree level study 425000 Business Information Systems and 366611 Accounting Systems 366601 Financial Accounting for Companies 366602 Management Accounting 367904 Advanced Auditing 367911 Taxation for Accounting Studies 367910 Managerial Finance Further degree-level papers to satisfy the two years study requirement

Financial Accounting Management Accounting Auditing Taxation Business Finance And:

2013 Academic requirements AUT

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