Regulations for the Degree of Master of Professional Accounting (MPAcct)

1.   The Personal Programmes of Study Regulations apply in these regulations.
Admission
2.   Candidates for the Degree must have
  (a)    qualified for the award of a bachelors degree with at least a B- grade average across the 300 level papers, or for the award of a bachelors degree with honours with at least second class honours (second divsion), or for a programme of study considered by the Academic Board to be equivalent,
  and
  (b)    satisfied the prerequisites for graduate study at levels considered appropriate by the Academic Board.
3.   In exceptional circumstances, based on academic merit and relevant experience, candidates who do not meet the requirements of section 2 of these regulations may be considered for admission subject to the completion of any qualifying papers the Academic Board may prescribe which must be completed either prior to or concurrently.
Requirements for the Degree
4.   The normal minimum period of enrolment for completion of the Degree is 14 months.
5.   Candidates must enrol in the Waikato Management School and follow an approved programme of study.
6.   Candidates admitted must gain 220 points at 500 level and must include any compulsory papers listed in the Accounting subject in the Waikato School of Management Student Handbook.
7.   Candidates must include:
  (a)    Stage One: Core Knowledge and Skills (120 points) and
  (b)    Stage Two: Advanced Professional Knowledge (60 points) and
  (c)    Stage Three: Professional Development Capstone, including either a Research Project or Professional Internship (40 points).
8.   Candidates must complete any Assurance of Learning requirements as prescribed in the Waikato Management School Student Handbook.
9.   If a candidate fails a paper or papers (worth not more than 30 points in total), he or she may repeat the paper or papers or take an alternative paper or papers with the same total points value on one occasion only. A candidate who fails a paper or papers worth more than 30 points in total will not be permitted to proceed with the Degree.1
Award of Honours
10.   The Degree may be awarded with
  (a)    First Class Honours, or
  (b)    Second Class Honours (first division), or
  (c)    Second Class Honours (second division),
  or without honours.
11.   Except with the approval of the Academic Board, the level of honours will be calculated on the basis of the grades for all of the papers completed for the Degree, including any failed paper.
Variations
12.   The Dean or delegated authority may vary or waive these regulations in individual cases.
Notes:
1.   Candidates who are ineligible to continue with the Degree may be eligible to graduate with a Postgraduate Certificate or Postgraduate Diploma.

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