This programme was first offered by HKU SPACE Community College in 2001 and has been distinguished by its stringent quality assurance of HKU SPACE. From September 2009, HKU SPACE is offering this programme at HKU SPACE Po Leung Kuk Community at its well-equipped campus in Causeway Bay. We assure you that teaching arrangement, quality assurance and the recognition remains and students will enjoy the same academic status as those of HKU SPACE Community College.

Few other professions deliver the status, marketability, and international recognition that accounting enjoys. A professional accounting qualification is one of the most sought-after qualifications in the business world today. With the confirmation of "Mainland and Hong Kong Closer Economic Partnership Arrangement" (CEPA), exciting career opportunities have been provided for graduates from the accounting discipline.

Programme Aims and Features

This Higher Diploma programme emphasises both generic and technical accounting skills. It trains students to think independently and to communicate effectively in two languages, and the balanced curriculum helps students realising their dream of acquiring a professional accounting qualification. A unique feature of the programme is the equal emphasis given to generic and technical accounting skills education. This balanced curriculum will provide students with a sound base for future career in areas such as Financial Accounting, Management Accounting, Auditing and Taxation, as well as systematic training in English, Chinese and Putonghua, information technology skills, and interpersonal and communication skills. 

Opportunities for Further Studies

Graduates are eligible for admission to the following full-time top-up degree programmes offered locally by HKU SPACE Centre for International Degree Programmes (CIDP) in collaboration with overseas universities:

• Bachelor of Commerce (Accounting) offered by Curtin University (Australia);
• Bachelor of Commerce (Accounting & Accounting Technologies) offered by Curtin University (Australia);

_{Curtin University is a trademark of Curtin University of Technology.  CRICOS Provider Code 00301J.}

• Bachelor of Science (Hons) in Accounting offered by University of Hull (UK).

Professional Recognition

Graduates of the Higher Diploma in Business (Accounting) will be exempted from up to 6 subjects in the Professional Examinations of the Association of Chartered Certified Accountants (ACCA).

Graduates are eligible for full exemption from the Association of Chartered Certified Accountants (ACCA) Certified Accounting Technicians (CAT) qualifications. Full details of ACCA's CAT exemption can be obtained from the ACCA website (http://www.accaglobal.com).

The programme also receives exemption from up to 7 papers in the Accredited Accounting Technician Examination of the Hong Kong Institute of Accredited Accounting Technicians (HKIAAT). Full details of HKIAAT exemption can be obtained from the HKIAAT website (http://www.hkiaat.org).

There is also exemption from up to 8 papers in the Professional Examinations of the Association of International Accountants (AIA) and exemption from up to a maximum of 5 papers the Professional Examinations of the Chartered Institute of Management Accountants (CIMA).

Career Prospects

This programme is developed with recognition from professional accounting bodies like ACCA and HKIAAT, which are well received by prospective employees. Specialised knowledge in accounting enables students to pursue a career in areas such as Financial Accounting, Management Accounting, Auditing and Taxation. 

2-year Higher Diploma Programme (Direct Entry to Year 1)

HKDSE

• Level 2 or above in 5 subjects^# (including Chinese Language and English Language);

Applicants whose HKDSE results do not meet the entry requirements of the 2-year Higher Diploma Programme should apply for admission to the Certificate in General Studies Programme.

OR

HKALE

• Pass in one AL subject or two AS subjects in the HKALE; and three passes in HKCEE* PLUS Level 2 / Grade E or above in Chinese Language and English Language, or equivalent;

Applicants whose HKALE results do not meet the entry requirements of the 2-year Higher Diploma Programme should apply for admission to the Foundation Programme.

OR

• Hold a recognised Pre-Associate Degree / Foundation Programme qualification; OR
• Hold a recognised post-secondary certificate or diploma.

^#Applicants are allowed to use not more than two Applied Learning (ApL) subjects in the application.
The recognition of the ApL subjects is as follows:
“Attained with distinction” is deemed equivalent to Level 3; and
“Attained” is deemed equivalent to Level 2.

Certificate in General Studies Programme^ / Foundation Programme

Certificate in General Studies Programme^:
HKDSE

• Level 2 or above in English Language and any three other subjects^# (which may include Chinese Language); in any event Chinese Language must be at Level 1 or above;

OR

• Level 2 or above in English Language and any two other subjects^# (which may include Chinese Language); in any event Chinese Language must be at Level 1 or above; and at least 8 points^@ in the best three subjects.

Foundation Programme:
HKCEE

• Three passes in the HKCEE* PLUS Level 2 / Grade E or above in Chinese Language and English Language in the HKCEE, or equivalent;

OR

• Completed Project Yi Jin with satisfactory results.

^ Subject to EDB approval.

^# Applicants are allowed to use not more than two Applied Learning (ApL) subjects in the application.
The recognition of the ApL subjects is as follows:
"Attained with distinction" is deemed equivalent to Level 3; and
"Attained" is deemed equivalent to Level 2.

^@ Level 5** = 7 points; Level 5* = 6 points; Level 5 = 5 points; Level 4 = 4 points; Level 3 = 3 points; Level 2 = 2 points; Level 1 = 1 point.

Applicants who do not possess the above academic qualifications but are aged 21 or above and have relevant working experience will be considered by the College.

A pass in accounting/bookkeeping from relevant accounting public examination bodies and/or other science subjects is preferable.

Foundation Programme*

• General English I & II 
• Foundations of Chinese Language
• Mathematics and Statistics for Daily Life Applications
• Computer Studies
• The Process of Design
• Popular Culture: Identities and Institutions
• Ethics and Society
• The Science of Everyday Life
• Multiple Intelligences and Competencies
• Law and Business

Higher Diploma Year 1

• General English III
• English for Academic and Professional Purposes Part I
• Putonghua
• Information Technology Processes
• Financial Accounting 2
• Cost Accounting 2
• Auditing Practice and Procedure
• Taxation
• Managing Finances
• Managing People 

Higher Diploma Year 2

• English for Academic and Professional Purposes Part II
• Business Communication in English
• Practical Chinese
• Intra- and Interpersonal Competencies
• Principles of Accounting
• Principles of Economics
• Organisation and Management
• Legal Framework of Business
• Management Accounting
• Business Information System
• Introduction to Marketing
• Statistics for Business