2014 Academic requirements The University of Auckland page 1

Re2014 Academic Requirements for students at

The University of Auckland
who wish to become a

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

2014 Academic requirements The University of Auckland page 2

PURPOSE OF THIS DOCUMENT

This document applies to students beginning their accountancy studies at The University of Auckland in 2014. 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 The University of Auckland,
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 approved subjects available at The University of Auckland that meet
the Institutes academic requirements for admission to each college.

There may be pre-requisite requirements for the approved subjects listed in the document. You should contact The University
of Auckland to determine any pre-requisite requirements for the approved subjects listed.

The Institute recognises specified cross-credits. The Institute will accept restricted passes and exemptions towards NZICA's
required topics where students have been awarded a full degree or diploma by The University of Auckland. NZICA will not
accept exemptions or restricted passes in cases where a student has only completed selected papers at The University of
Auckland.

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 The University of Auckland and, therefore, does not include the regulations or
requirements for The University of Auckland programmes or papers. If you require advice about specific papers offered by The
University of Auckland, please contact:

Chris Clarke
Department of Accounting and Finance
Owen G Glenn Building
12 Grafton Road
Auckland

Email: ch.clarke@auckland.ac.nz


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: customer@nzica.com
Web site: www.nzica.com
Telephone: 0800 469 422


2014 Academic requirements The University of Auckland page 3

COLLEGE OF CHARTERED ACCOUNTANTS (CA) AND ASSOCIATE CHARTERED ACCOUNTANTS (ACA)
ACADEMIC PROGRAMME

The academic requirements for becoming a Chartered Accountant or Associate Chartered Accountant are the same. Students
intending to become Chartered Accountants or Associate Chartered Accountants must complete the following academic
requirements:

1. Completion of a bachelors degree
Completion of a bachelors degree at The University of Auckland will satisfy this requirement.

2. Required topics
Students must complete approved subjects to cover the Institutes required topics. The following table outlines
the approved subjects students must complete at The University of Auckland to satisfy the required topics:

Required topics Approved subjects
Financial Accounting ACCTG 311 Financial Accounting
Management Accounting


ACCTG 321 Strategic Management Accounting
OR
ACCTG 331 Revenue and Cost Management
OR
ACCTG 323 Performance Measurement and Evaluation
Auditing and Assurance ACCTG 312 Auditing
Taxation COMLAW 301 Taxation
OR
LAWCOMM403 Tax Law
Finance FINANCE 251 Financial Management
Accounting Information Systems ACCTG 222 Accounting Information Systems
OR
INFOMGMT 296 Information Systems for Business
*Commercial and Corporate law COMLAW 101 Law in a Business Environment
and
COMLAW 201 Commercial Contracts
and
COMLAW 203 Company Law
OR
LAW 121G Law and Society
and
LAW131 Legal Method or LAW 101The Legal System
and
LAW 241 Law of Contract
and
LAWCOMM402 Company Law
Organisational management MGMT 101 Organisation and Management
OR
BUSINESS 101 Business and Enterprise 1
and
BUSINESS 102 Business and Enterprise 2
Quantitative methods STATS 108 Statistics for Commerce
Economics ECON 101 Microeconomics
and
ECON 111 Macroeconomics
OR
ECON 191 Business Economics


2014 Academic requirements The University of Auckland page 4

*To satisfy the commercial and corporate law topic in full for the CA & ACA Colleges, students must ensure they complete the
approved subjects outlined in this academic schedule. If the commercial and corporate 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 the approved subjects as outlined in this academic schedule. If the tertiary is not willing to grant specified cross
credits the student will need to complete the approved subjects outlined in this academic schedule in order to satisfy the
commercial and corporate law topic in full.


COLLEGE OF CHARTERED ACCOUNTANTS (CA) ACADEMIC PROGRAMME FOR MPA STUDENTS

Students completing The University of Auckland Master of Professional Accounting (MPA) who are intending to become
Chartered Accountants must complete the academic requirements listed below.

1. 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 should check the list of qualifications exempt
from assessment on Immigration New Zealands website (www.immigration.govt.nz). If your academic qualification is not
named on the current list, you will be required to have your qualification assessed by NZQA as being comparable to the
learning outcomes of a bachelors degree from a New Zealand university.

2. Compulsory topics
Students must complete specific courses to cover the Institutes required topics. The following table outlines the papers
students must complete at The University of Auckland to satisfy the compulsory topics:

Compulsory topic Recognised papers

Financial Accounting BUSACT 704 Auditing for Business
and
BUSMGT 713 Financial Reporting and Control
and
BUSMGT 731 Financial Reporting and Accounting
Management Accounting BUSMGT 713 Financial Reporting and Control
and
BUSMGT 733 Analysing Financial Statements
and
BUSMGT 734 Strategic Management Accounting
Auditing and Assurance BUSACT 704 Auditing for Business

Taxation BUSACT 703 Taxation for Business

Finance BUSMGT 732 Business Finance
and
BUSMGT 733 Analysing Financial Statements
Accounting Information Systems BUSACT 702 Accounting Information Systems

Commercial and Corporate law BUSACT 701 Commercial and Corporate Law

Organisational management BUSACT 711 Managing People and Organisations

Quantitative methods BUSACT 712 Business Analytics

Economics BUSACT 714 Economics for Managers



2014 Academic requirements The University of Auckland page 5

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. The New Zealand Diploma in Business (with required topic coverage), or
2. Two years of degree level study (240 points or 16 papers) (with required topic coverage), or
Students wishing to complete the academic requirements for the College of Accounting Technicians at The University of
Auckland can complete the following:

Required topics Approved degree level subjects

Accounting Principles ACCTG 101 Accounting Information

Accounting Practice ACCTG 102 Accounting Concepts

Commercial Law COMLAW 101 Law in a Business Environment

Economics ECON 101 Microeconomics
and
ECON 111 Macroeconomics
OR
ECON 191 Business Economics
Organisational Management MGMT 101 Organisation and Management
OR
BUSINESS 101 Business and Enterprise 1
and
BUSINESS 102 Business and Enterprise 2
Business Communication Not required for degree level study

Information Technology INFOSYS 110 Business Computing
OR
INFOMGMT 192 Business Analysis and Applications
Financial Accounting ACCTG 211 Financial Accounting

Management Accounting ACCTG 221 Cost and Management Accounting

And two from the following:

Auditing ACCTG 312 Auditing

Taxation COMLAW 301 Taxation

Business Finance FINANCE 251 Financial Management

And: Further degree-level papers to satisfy the two years study
requirement

For information relating to NZICAs alternative pathways to AT membership please visit www.nzica.com/AT