UG Program - FAQs | HKUST Department of Accounting

About Curriculum

What are the Major Selection Exercises requirements of BBA in Professional Accounting?

The basic selection criteria for First Major in Professional Accounting are C+ or above in ACCT 2010 (Principles of Accounting I).
For details, please refer to the Major Selection Exercise
website: https://bmundergrad.hkust.edu.hk/academics/academic-planning/major-selections/major-selection.

What are the past admissions cores for Major Selection Exercises?

Please refer to the following website:

https://bmundergrad.hkust.edu.hk/academics/academic-planning/major-selections/reference-materials

Can you tell me more about the HKICPA QP Path?

The HKICPA QP Path is not an option and will not show on your transcript. As all the courses you have enrolled in HKUST will show on the transcript, therefore as long as you have completed those courses listed (https://acct.hkust.edu.hk/programs-and-courses/ug-programs/study-pathway) in Professional Accounting Program in HKUST, you can apply exemption in HKICPA QP (subject to vetting from the HKICPA after your registration). You may also double-check your graduation requirements via your SIS Advisement Report.

For details of the HKICPA QP, please refer to the following websites:

https://www.hkicpa.org.hk/en/Become-a-Hong-Kong-CPA/Qualification-Programme/Pre-entry-education/Module-exemption-at-Associate-Level

https://www.hkicpa.org.hk/-/media/HKICPA-Website/New-HKICPA/Become-a-Hong-Kong-CPA/Qualification-Programme/Pre-entry-Education/Curriculum_2024/20241212/HKUSTBBA-Hons-in-PA.pdf?la=en&hash=C849500900B98C2BB046FAF24C45672E

Should you have further questions about the HKICPA QP, please contact the HKICPA Qualifications Assessment Team at students.reg@hkicpa.org.hk for assistance.

If students do not study ACCT4610 “Company Law” what is the corresponding HKICPA QP modules at the “QP Associate Level” that would be affected?

No exemption will be granted for HKICPA Module 10 Business and Company Law.

If students do not study MGMT4210 “Corporate Strategy”, what is the corresponding HKICPA QP modules at the “QP Associate Level” that would be affected?

No exemption will be granted for HKICPA Module 4 Business Management.

For students intend to take the QP study pathway, can they extend their study to complete the required electives after they have met the ACCT Major minimum requirement?

No. Please note that the University requires students to graduate as soon as they finish the ACCT Major minimum requirements. Students will have to finish all the two elective courses (i.e., ACCT 4610 Company Law and MGMT 4210 Corporate Strategy) within the normal study period of 8 semesters. That is, if students have finished their minimum major requirements but not all the 2 elective courses for QP, they will not be allowed to extend their study terms to finish the QP pathway.

About Additional Major / Minor

Important Notes:

For students graduating with an additional major, they must take all the requirements specified for that major, within which they must complete at least 20 single-counted credits. These 20 credits cannot be used to fulfill any other requirements for graduation except for the 120-credit degree requirement.

Please refer to the following website:

https://bmundergrad.hkust.edu.hk/academics/academic-planning/curriculum-overview

What are the requirements of ACCT as an Additional Major? How can I declare or withdrawal Additional Major?

Please refer to the following websites:

https://bmundergrad.hkust.edu.hk/academics/academic-planning/major-selections/additional-major-selection

https://ug.bm.ust.hk/ug/doublemajor/AdditionalMajor.aspx

What are the Minor Programs offered at the HKUST?

Please refer to the following website:

https://join.hkust.edu.hk/our-programs/minor-programs

Please note that you should allow buffer time for the department (at least 3 days before the deadline) to endorse and process the application.

Can a student use MGMT4210 (Corporate Strategy) to fulfill ACCT major requirements, and use the same credits to fulfill MGMT major requirement?

ACCT as First Major and MGMT as an Additional Major

If a student chooses to take MGMT4210 as the only Accounting Elective (3 credits), MGMT4210 is then used to fulfill the minimum ACCT requirement. Therefore, MGMT4210 cannot be used to fulfill the 20-credit single-counted requirement towards MGMT as an additional major.

On the other hand, for a student, for example, chooses the HKICPA QP Path, who takes 2 accounting electives (6 credits), MGMT 4210 and ACCT 4610 Company Law, the student can use MGMT 4210 to fulfill the MGMT Major requirements of 20 single-counted credits whereas ACCT 4610 is used as an elective to fulfill the ACCT Major minimum requirement.

MGMT as First Major and ACCT as an Additional Major

In this situation, MGMT 4210 can be used to fulfill both the ACCT & MGMT requirements. A student taking ACCT as an additional major will fulfill the minimum of 20 single-counted credits requirements upon completion of the 22 ACCT required course credits. Therefore, MGMT 4210 is free to be used to fulfill the major requirements of MGMT.

Can a student use ISOM 3400 (Python Programming for Business Analytics) to fulfill Accounting Analytics (“AA”) Option with ACCT, and also use the credits to fulfill ISOM major requirement?

ACCT as First Major and ISOM as an Additional Major

If a student chooses to take AA option, ISOM 3400 is used to fulfill AA Option requirement. Therefore, ISOM 3400 cannot be used to fulfill the 20-credit single-counted requirement towards ISOM as an additional major.

ISOM as First Major and ACCT as an Additional Major

In this situation, ISOM3400 can be used to fulfill both the ACCT & ISOM requirements. Students taking ACCT as an additional major will fulfill the minimum of 20 single-counted credits requirements upon completion of the 22 ACCT required course credits. Therefore, ISOM 3400 is free to be used to fulfill the major requirements of ISOM.

ISOM3400 has COMP1021 and COMP1023 as exclusion courses. So, please DO NOT take COMP1021 and COMP1023 if you intend to select the AA Option. What should students do if they have taken COMP1021 before/in 2020 Fall Semester?

Please note that students who take COMP1021 and COMP1023 will not be able to select the AA Option. There will be no exception to this rule.

Where do students find the course information such as course description, pre-requisite and exclusion about the Accounting elective courses?

You can find the information on the following websites:

For MGMT 4210 Corporate Strategy

https://prog-crs.ust.hk/ugcourse/2025-26/MGMT

For ISOM 3400 Python Programming for Business Analytics

https://prog-crs.ust.hk/ugcourse/2025-26/ISOM

For course electives offered by ACCT

https://prog-crs.ust.hk/ugcourse/2025-26/ACCT

About Option

What are the requirements of Accounting Analytics (“AA”) Option?

The Accounting Analytic (AA) option is an academic option. It will not show on your diploma and only shows on your transcript.

To obtain the AA option, you need to take ACCT4710, ISOM3400 and one more ACCT elective courses (ACCT3630/ACCT4610/ACCT4720/ENVR4320/MGMT4210). For details of the requirements of the AA Option, please refer to the following website:

https://acct.hkust.edu.hk/programs-and-courses/ug-programs/study-pathway

The department will send an email to all ACCT Year 3 and Year 4 students and ask them to apply before each semester begins. If you would like to apply for this option, you may submit the application before the add/drop period for department’s further processing.

How do I declare the AA Option?

Students who wish to declare the AA Option can do so no later than the last day of add/drop period in the FINAL regular term of study by completing an online application form for the department’s review and approval. These documents have to be submitted alongside your application:

1. Completed Study Plan

2. Latest SIS unofficial transcript

For students intend to choose the AA Option, can they extend their study to complete the required electives after they have met the ACCT Major minimum requirement?

No. The University requires students to graduate as soon as they finish the ACCT Major minimum requirements; students will have to finish the required courses for the AA Option within the normal study period. That is, if students have finished their minimum major requirements but not AA option, they will not be allowed to extend their study terms to finish the AA option.

About Course Enrollment

What are the undergraduate courses offered? What are the pre-requisite and exclusions of each course?

Please refer to the following websites:

https://prog-crs.hkust.edu.hk/ugcourse/2025-26/ACCT

https://acct.hkust.edu.hk/programs-and-courses/ug-programs/study-pathway

How can I submit request (such as Requisites Waiver, Credit Overload, Swapping of sections, Drop Required Course, etc.) for approval?

Students should send their requests via the online SIS platform for the department’s review and consideration).

For details, please refer to website (Instruction #7):

https://registry.hkust.edu.hk/resource-library/faq-ug-students-validation

Is there any pre-registration for all Accounting Electives?

There is NO pre-registration for all accounting electives. You should enroll in electives by yourself as early as you can during the course registration period.

For ISOM 3400 and MGMT4210, there are limited quota available to ACCT students. If you intend to take the Accounting Analytics Option or/and QP pathway, we suggest that students start to enroll for the courses in the third year. If the course is full, students can still enroll for the course again in the following semester within the normal study period and make any adjustment of your study plan accordingly.

For the other elective courses (i.e., those with a prefix ACCT), we’ll give priority to ACCT students for enrolment.

Please DO NOT email individual instructor(s) for raising the course quota. Department will monitor the class quota and make any adjustment to the quota, if necessary.

I want to enroll in advanced ACCT courses, but some of them have prerequisite courses, and the prerequisite courses have course exclusions that I have taken before. Does that mean I can enroll in the advanced ACCT courses?

If you wish to enroll in courses which does not meet the prerequisite requirement, you may submit a "requisite waiver" approval request via SIS during course validation and enrollment period. The course offering department will consider your request accordingly.

ACCT is not my first major, and I wish to enroll in ACCT courses. I am already on waitlists. I was wondering if an extra seat will be opened later?

Please keep your name on the waitlist because the actual enrollment and/or final quota might change from time to time. If your name is on the waitlist, you will be enrolled once a seat is available for you.

I notice that the classroom has a capacity that can take in more students than the quota offered. Could more seats be opened for students on the waitlist to get in?

Kindly understand that different courses/instructors may have different setting/concern regarding the optimum class size in consideration of achieving the best teaching and learning environment, and conducting effective class activities, while classroom capacity may not be the only deciding factor in determining the class size/quota.

Where can I find more information about credit overloading?

A normal credit load per term is basically our recommended credit load per term (18 credits). However, to give you the flexibility of managing your own study plans, you have the option to have credit overloads, provided you meet the following conditions:

https://bmundergrad.hkust.edu.hk/academics/academic-planning/academic-regulations

About Internship

I heard that some students work on a one-year/term internship, where can I get such opportunity?

Students may refer to the SBM Job Bank which has a list of job posts related to business disciplines. The Career Center of the University also has a pool of job opportunities where you may find suitable placements.

So do pay attention to our email on internship/job referral, or check the SBM Job Bank/Career Center constantly for the latest job advertisements.

How can and when should I apply for study leave for taking up internship?

If you find a study-related internship, you should send the “Application for Leave from Study” to your major program as soon as possible and before the start of the regular term. For endorsement and verification, please submit form RR-8 (https://registry.hkust.edu.hk/resource-library/leave-study-ug), together with

1. Original copy of the employment contract (e.g., job title, job duties, duration)

2. Completed Study Plan

3. Latest SIS unofficial transcript

For study leave beyond one term, further approval from SBM is required, so please allow sufficient time to process your application before the term starts.

About Exchange & Credit Transfer

What are the different study abroad opportunities?

Please refer to the following website:

https://studyabroad.hkust.edu.hk/outbound/programs

What are the requirements of applying for exchange? What is the timeline for it?

Please refer to the following website:

https://bmundergrad.hkust.edu.hk/exchange/outbound-exchange/outbond-application-procedures

How to apply for credit transfer to HKUST after my exchange out in another university?

For information on the credit transfer policy for the exchange-out program, please visit:

https://bmundergrad.hkust.edu.hk/exchange/outbound-exchange/preparing-for-exchange

I am going on exchange in the coming term. What courses are approved for credit transfer?

Before taking a course elsewhere, you should visit the Credit Transfer website (https://registry.hkust.edu.hk/resource-library/introduction-credit-transfer-ug) and the Credit Transfer Database (https://registry.hkust.edu.hk/credit-transfer/credit-transfer-database-undergraduates-only-institutional-courses).

Check the procedures and make sure that you take approved equivalent courses at the host institution. You should check the Credit Equivalence Database (https://registry.hkust.edu.hk/useful-tools/credit-transfer/database-institution/results-institution?page=1) for information on the transfer credits approved in the past.

What should I do if the course that I plan to take is not an approved one listed in the Course Equivalence Database?

If the course cannot be found in the database, you may initiate a new credit transfer application AFTER the actual study. Please kindly note that the credit transfer application will be reviewed by the course instructor case-by-case basis and subject to the UG Coordinator’s approval.

About Credit and Grading System

Can you tell me more about Degree Classification at HKUST?

Please refer to the following website:

https://registry.hkust.edu.hk/resource-library/degree-classification-ug

I applied for graduation, and the diploma is not ready yet. What should I do?

Students may apply for the Provisional Award Certification Letter (PACL) to ARO in the following website:

https://registry.hkust.edu.hk/resource-library/award-certification-letter-graduates

Others

I want to self-declare ACCT as additional major, can I do so?

If you can complete all ACCT major program requirements by the time you graduate, you can declare it as your additional major in your final regular term of study. You may visit the SBM website here https://bmundergrad.hkust.edu.hk/academics/academic-planning/graduation-matters for more information on self-declaration of additional major and follow the procedures and timeline as prescribed by SBM.

Please note that there is NO exception to allow students to extend their studies in order to self-declare a second major. You can graduate as you fulfill all ACCT requirements. Extension of study will not be approved because an additional major (self-declare) is optional.

What should I do if I have exceeded 8 regular terms?

For the extension of study, ARO will inform the department of students who have exceeded 8 regular terms (4 years of UG study) before each semester starts. The department will send an email to ask those students to apply for an extension of their study application accordingly.

What is the tuition fee if I have exceeded 8 regular terms?

For the undergraduate students studying beyond the normal period of study, please find the tuition fee by referring to the following website:

https://registry.hkust.edu.hk/resource-library/tuition-rates-ug

What should I do if I would like to change from one program of study to another?

For program transfer, please refer to the following website:

https://registry.hkust.edu.hk/resource-library/leave-study-ug

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