Why Study / Key Benefits

The Master of Professional Accounting (CPA) at Lincoln University is a 180-credit taught master's that combines a university master's qualification with CPA Australia's CPA Program. Lincoln states that it is the only Registered Tuition Provider in Aotearoa New Zealand offering the CPA Australia Approved Integrated Course.

Key benefits for international students include:

• Gain a postgraduate accounting qualification together with preparation for CPA Australia examinations.
• Develop advanced accounting, financial reporting, taxation, audit, risk management and digital-finance knowledge.
• Build strategic business leadership, communication, negotiation and people-management skills.
• Study accounting in the context of domestic and international business.
• Benefit from teaching that complements CPA Program® distance study and examination preparation.
• Graduates can become eligible for full CPA Australia membership after completing the required three years of relevant work experience.

Programme Structure and Subjects / Topics

The programme comprises nine 20-credit courses, totalling 180 credits.

Compulsory courses:

• ACCT 620 – CPA Ethics and Governance
• ACCT 621 – CPA Strategic Management Accounting
• ACCT 622 – CPA Financial Reporting
• ACCT 623 – CPA Global Strategy and Leadership
• ACCT 698 – Research Essay

Students must also choose at least one of:

• BMGT 618 – Advanced Business Strategy
• BMGT 686 – Managing Programmes of Change

Students choose two from:

• ACCT 625 – CPA Financial Risk Management
• ACCT 626 – CPA Digital Finance
• ACCT 609 – Advanced Taxation
• ACCT 624 – CPA Advanced Audit and Assurance

The CPA-related areas therefore cover:

• Professional ethics and governance
• Strategic management accounting
• Financial reporting
• Global strategy and leadership
• Financial risk management
• Digital finance
• Taxation
• Audit and assurance
• Business strategy
• Change management
• Accounting research

Disciplines / Specialisations

There are no separately named formal majors or specialisations publicly listed for this qualification.

Students can tailor the programme through the available elective courses toward areas such as:

• Professional accounting
• Financial reporting
• Management accounting
• Financial risk
• Digital finance
• Taxation
• Audit and assurance
• Business strategy
• Strategic leadership
• Change management
• Accounting research

Programme Highlights

• 180-credit Level 9 taught master's.
• 1.5 years full-time.
• Integrated with CPA Australia's CPA Program.
• Lincoln identifies it as the only Registered Tuition Provider offering the CPA Australia Approved Integrated Course in Aotearoa New Zealand.
• Combines academic master's study with professional accounting examination preparation.
• Includes both accounting-specialist and strategic business courses.
• Online distance-learning and on-campus study options are available.
• Students receive support from Lincoln teaching staff alongside CPA Program distance study.

Career Outcomes

Lincoln states that the combination of the master's degree and CPA pathway can support senior management opportunities in:

• Accounting firms
• Consulting firms
• Industry
• Domestic and international organisations

Potential professional areas include:

• Professional accounting
• Financial accounting
• Management accounting
• Audit and assurance
• Taxation
• Financial risk management
• Digital finance
• Business strategy
• Financial management
• Accounting and business consultancy

Latest Updates / Special Requirements

A particularly important requirement is CPA Australia Associate membership. Students should obtain confirmation of this membership before submitting their Lincoln application and provide evidence of the membership application/receipt.

Students must also enrol in CPA Australia's CPA Program for the CPA courses required for the degree and make the appropriate payments directly to CPA Australia.

Lincoln explains that students already belonging to another professional accounting body recognised by CPA Australia may potentially qualify for a mutual-recognition pathway or exemptions from some CPA subjects. Such cases should be discussed with the programme director.

The programme director currently listed by Lincoln is Dr Gloria Hao, Senior Lecturer

International Student Visa Requirements

For an international student intending to study in New Zealand, the usual visa is the New Zealand Fee Paying Student Visa.

Immigration New Zealand currently requires an international student to have an offer of place from an approved education provider and sufficient funds for tuition and living expenses. The visa can permit study in New Zealand for the approved course, subject to the individual visa conditions.

For tertiary study, Immigration New Zealand currently requires evidence of living funds of:

• NZD $20,000 for each year of study where the study is for one year or longer.
• NZD $1,667 per month where the study is shorter than one year.

Students normally need evidence covering tuition fees or an acceptable scholarship, living costs and onward travel arrangements. Immigration New Zealand also requires students to declare that they will have acceptable medical and travel insurance.

Depending on the applicant's circumstances, INZ may also require evidence relating to:

• Passport and identity
• Health requirements
• Character requirements
• Genuine study intentions
• Funds and source of funds
• Onward travel
• Medical examination or chest X-ray
• Police certificates, where applicable