2013 Academic requirements – AUT page 1

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 page 2

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 Institute’s 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 Institute’s 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 Institute’s 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 AUT University Coordinator – Business Undergraduate Students and Admissions 42 Wakefield Street Private Bag 92006 AUCKLAND 1020

Email: spower@aut.ac.nz Telephone: 09-921 9999 ext 5020 Fax:09-921 9976

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 46 9422

2013 Academic requirements – AUT page 3

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 bachelor’s degree Completion of a bachelor’s degree at AUT will satisfy this requirement. 3. Compulsory topics Students must complete specific courses to cover the Institute’s required topics. The following table outlines the papers students must complete at AUT to satisfy the compulsory topics:

Compulsory topics Recognised papers

Financial Accounting 365000 Accounting for Decision making and 366601 Financial Accounting for Companies and 366611 Accounting Systems and 367901 Current Issues in Financial Accounting

Management Accounting 365000 Accounting for Decision making and 366602 Management Accounting and 367902 Advanced Management Accounting

Auditing and Assurance 366611 Accounting Systems and 367904 Advanced Auditing

Taxation 367911 Taxation for Accounting Studies

Finance 367910 Managerial Finance

Accounting Information Systems 425000 Business Information Systems and 366611 Accounting Systems

*Commercial and Corporate law 416614 Law for New Zealand Business

Organisational management 465001 Management and Organisations

Quantitative methods 305000 Quantitative Methods

Economics 375001 Economic Principles 1

2013 Academic requirements – AUT page 4

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 bachelor’s degree Completion of a bachelor’s 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 bachelor’s degree from a New Zealand university.

3. Compulsory topics Students must complete specific courses to cover the Institute’s required topics. The following table outlines the papers that MPA students must complete at AUT satisfy the compulsory topics:

Compulsory topics Recognised papers

Financial Accounting 368903 Financial Accounting

and

368908 Advanced Financial Accounting

and

369024 Professional Accounting Practice

Management Accounting 368904 Management Accounting for Business

and

368909 Strategic Management Accounting

Auditing and Assurance 368907 Auditing

Taxation 368905 Taxation in New Zealand

Finance 368910 Finance for Accountants

Accounting Information Systems 368906 Accounting Information Systems

*Commercial and Corporate law 418901 Business Law and 418902 Law of Business Organisations

Organisational management 468901 Managing Organisations and People

Quantitative methods 378902 Statistics for Business

Economics 378901 Economics for Business

*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.

2013 Academic requirements – AUT 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. 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 Recognised degree level papers

Accounting Principles 365000 Accounting for Decision making

Accounting Practice 366611 Accounting Systems

Commercial Law 416614 Law for New Zealand Business

Economics 375001 Economic Principles 1

Organisational Management 465001 Management & Organisations

Business Communication Not required for degree level study

Information Technology 425000 Business Information Systems

and

366611 Accounting Systems

Financial Accounting 366601 Financial Accounting for Companies

Management Accounting 366602 Management Accounting

Auditing 367904 Advanced Auditing

Taxation 367911 Taxation for Accounting Studies

Business Finance 367910 Managerial Finance

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