Main content start


Theme: Accounting and Financial Planning

HIGHER DIPLOMA IN ACCOUNTINGTheme: Accounting and Financial Planning

Programme Code

  • HP001 Diploma in Foundation Studies (DFS)
  • HP501 Year 1 & 2, Higher Diploma (HD)



QF Level: 4
QR Registration No.: 15/003337/L4
Registration Validity Period: 30/10/2015 to ongoing
Successful completion of this programme leads to an award within The University of Hong Kong system through HKU SPACE

DFS Application Code: HPDFS-ACCT

HD Application Code: HDACT_AFP


More programme information and activities details could be found on the programme Facebook page:

facebook Programme Facebook Page

This programme was formerly known as Higher Diploma in Business (Accounting and Financial Planning), and has been restructured and retitled as Higher Diploma in Accounting with effect from the 2016-17 academic year.

The Higher Diploma in Accounting is designed to provide students with professional and broad-based education in accounting. It consists of 2 years of study. The first year of study follows a common core curriculum, in which all students will have to enrol in the generic and core business courses. These modules provide students with training in languages and general education as well as knowledge of the foundation of business. Business courses such as financial accounting, auditing, taxation and economics  will be included. This arrangement will give students the opportunity to explore the areas they are interested in before choosing their stream of study. In the second year, students will specialise in one of the following themes:

  • Accounting Studies
  • Accounting and Banking
  • Accounting and Financial Planning


Award Title

Graduates will be awarded Higher Diploma in Accounting.


Programme Aims and Features (Accounting and Financial Planning)

  • Prepares students for further studies and career opportunities in both accounting and financial planning;
  • Provides students with an understanding of broad business concepts, plus specialised knowledge in accounting and financial planning;
  • Students will be able to apply and integrate the various concepts and principles learnt to prepare financial statements, develop and analyse organisational strategies, as well as prepare personal financial plans.


Opportunities for further Studies

UGC-funded Universities

Graduates are eligible to apply for admission to Bachelor’s degree programmes in Accountancy, Business Administration or other related disciplines offered by local universities (including HKU).

The list below shows the degree offers that our graduates/ students received in the past*:

  • The University of Hong Kong
    BBA Accounting and Finance
    BSc Information Management
  • The Chinese University of Hong Kong
    BA English
    BBA Integrated Bachelor of Business Administration
  • Hong Kong University of Science and Technology
    Bachelor of Business Administration 
  • City University of Hong Kong
    BBA Accountancy
    BBA Business Analysis
    BBA Finance
    BBA Management
    BSc Computing Mathematics
    BSocSc Asian and International Studies
    BSocSc Criminology and Sociology
  • The Hong Kong Polytechnic University
    BBA (Hons) Accountancy
    BBA (Hons) Accounting and Finance
    BBA (Hons) Financial Services
    BSc (Hons) Enterprise Engineering with Management
  • Hong Kong Baptist University
    BBA (Hons) Accounting Concentration
    BBA (Hons) Finance Concentration 
  • The Education University of Hong Kong
    BEd (Hons) Business, Accounting & Finance Studies

*The above list is not exhaustive and only shows some of the examples.

Graduates are also eligible to apply for the below degree programmes offered by other institutions:

Other Local Institutions

    • Full-time or part-time, BSc (Hons) Accounting, offered by The University of Hull (UK) in collaboration with HKU SPACE
    • Full-time or part-time, BSc Accounting and Finance, offered by The University of London Programmes (Academic Direction: London School of Economics and Political Science, LSE) (UK) in collaboration with HKU SPACE
    • Full-time or part-time, BSc Finance, offered by The University of London Programmes (Academic Direction: London School of Economics and Political Science, LSE) (UK) in collaboration with HKU SPACE

Overseas Universities

  • The University of Queensland (Australia)
    Bachelor of Business Management
    Bachelor of Commerce
    Bachelor of Economics
  • Queensland University of Technology (Australia)


Professional Recognition

Graduates are eligible for exemption from:

  • Association of Chartered Certified Accountants (ACCA) for up to 4 papers in the Professional Examinations;
  • The Institute of Financial Planners of Hong Kong (IFPHK) for full exemption from the AFP Certification Education Program and students are eligible to directly enroll in the AFP Certification Examination;
  • The Chartered Institute of Management Accountants (CIMA) for up to 3 papers in the CIMA Certificate in Business Accounting;
  • The Association of International Accountants (AIA) for up to 5 papers in the Professional Examinations;
  • Hong Kong Institute of Certified Public Accountants (HKICPA) for up to 5 modules in the new Qualification Programme (QP).

Pathways are available for graduates to become CPAs and CFPs.


Career Prospects

This programme will enable graduates to explore career opportunities at junior supervisory level in accounting and financial planning fields.


Press Interview

Sing Tao Headline, 10 July 2023

HPSHCC商業管理/會計學高級文憑 專業技能助同學圓升大學夢 DSE文理科考生亦可報讀

ST 10Jul23

2-year Higher Diploma Programme

  • Obtain Level 2 or above in 5 subjectsincluding English Language and Chinese Language# in the HKDSE Examination; OR
  • Hold a recognised Diploma in Foundation Studies programme; OR
  • Hold a Diploma Yi Jin; OR
  • Hold a Diploma of Applied Education; OR
  • Equivalent qualifications will be considered by the College.

Applicants whose HKDSE results do not meet the entry requirements of the 2-year Higher Diploma programme should apply for admission to the Diploma in Foundation Studies (DFS) programme.


Diploma in Foundation Studies Programme

  • Obtain Level 1 or above in English Language and Chinese Language# in the HKDSE Examination, AND at least 6 points+ in the best 5 subjects*^§; OR
  • Equivalent qualifications will be considered by the College.


Mature Students

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


*Applicants are allowed to use not more than 2 Applied Learning (ApL) subjects in the application. The recognition of the ApL subjects is as follows: 

“Attained with Distinction (II)” is deemed equivalent to Level 4 or above;
“Attained with Distinction (I)” is deemed equivalent to Level 3; and 
“Attained” is deemed equivalent to Level 2 in the HKDSE Examination.

#ApL Chinese (for non-Chinese speaking students) would be accepted as an alternative Chinese Language qualification.

§ If one of the five HKDSE subjects is Citizenship and Social Development, the requirement will be “Attained” for the subject.

^ If the candidate has attempted less than 5 subjects but obtained 6 points or above, the application will still be considered.

+ 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.

Effective from 2024-25 Academic Year:


Diploma in Foundation Studies

  • General English I & II 
  • College Speaking / Introduction to Information Technology and AI
  • College Writing / Grammar for College Studies
  • Foundations of Chinese Language*
  • Chinese Language Enhancement*
  • Basic Mathematics
  • Elements of Business 
  • Multiple Intelligences and Competencies
  • Understanding Hong Kong Popular Culture


Higher Diploma Year 1

  • Introduction to Academic English
  • English for Academic Purposes I
  • Applied Statistics
  • Introduction to Management Information Systems
  • Cost and Management Accounting I
  • Hong Kong Business Law
  • Introductory Financial Accounting
  • Economics
  • Principles of Marketing
  • Principles and Practice of Management


Higher Diploma Year 2

  • Final Year Project (Accounting)
  • Practical Chinese*
  • English for Academic Purposes II
  • English for Business
  • Taxation and Fundamentals of Tax Planning
  • Auditing Practice and Procedures
  • Fundamentals of Finance
  • Financial Reporting
  • Fundamentals of Financial Planning
  • Introduction to Insurance and Risk Management
  • Essentials of Investments


The College reserves the right to make modifications to individual courses on a need basis.

* Non-Chinese speaking students or students who have not received sufficient training in the Chinese language may apply for exemption from the Chinese course(s), and alternative courses may be assigned.