The Bachelor of Accounting and Finance (Honours) with a Specialism in Forensic Accounting is designed for students who wish to specialise in fraud detection, financial crime investigation, digital forensic analysis, corporate governance, and forensic auditing. The programme combines a strong foundation in accounting and finance with specialised forensic accounting knowledge and emerging technologies aligned with Industry 4.0.

Students develop expertise in identifying financial statement manipulation, reconstructing financial transactions, detecting tax evasion, investigating fraud, and analysing digital financial evidence. The curriculum also incorporates Accounting Technology (AccTech), SAP ERP, Digital Transformation, ESG, Robotics Process Automation (RPA), and Analytics from the early stages of study. Students complete a compulsory 16-week industrial internship and benefit from extensive exemptions from internationally recognised professional accounting bodies including ACCA, CPA Australia, and CIMA. The specialism is reflected on the student's academic transcript. 

Subjects / Topics Offered / Programme Structure

Level 1

• Financial Accounting
• Financial Management
• Business Economics
• Quantitative Skills
• Accounting Information Systems
• Business Law
• Marketing
• SAP Enterprise Resource Planning (ERP)
• Business Communication
• Introduction to Management

Level 2

• Advanced Financial Accounting & Reporting
• Taxation
• Auditing and Assurance
• Management Accounting
• Financial Planning
• Investment and Portfolio Analysis
• Corporate Governance and Risk Management
• Company Law
• Performance Management

Specialised Module

• Forensic Accounting

Industrial Internship

• Minimum 16-week Industrial Training

Level 3

Common modules include:

• Advanced Auditing
• Research Methodology in Accounting and Finance
• Corporate Finance
• Advanced Taxation
• Strategy, Sustainability & Leadership
• Advanced Performance Management
• Global Banking & Finance
• Emerging Accounting Technologies and Analytics
• Specialised Accounting
• Accounting & Finance Research Project

Specialised forensic accounting modules include:

• Fraud Investigation Techniques
• Digital Forensic Analysis
• Criminology

Disciplines / Specialisations Offered

The programme develops expertise in:

• Forensic Accounting
• Fraud Investigation
• Digital Forensic Analysis
• Financial Crime Investigation
• Corporate Governance
• Auditing
• Financial Accounting
• Management Accounting
• Corporate Finance
• Taxation
• Risk Management
• Accounting Technology (AccTech)
• SAP ERP
• ESG and Sustainability
• Financial Analytics
• Criminology

Highlights

• Ranked among the Top 2% of universities worldwide.
• Malaysia's Premier Digital Tech University.
• Optional APU–DMU Dual Degree Scheme.
• Specialism in Forensic Accounting recorded on the academic transcript.
• Curriculum aligned with Industry 4.0.
• Practical SAP ERP training.
• Modules in Fraud Investigation, Digital Forensic Analysis, and Criminology.
• Exposure to Accounting Technology (AccTech), ESG, Robotics Process Automation (RPA), and Analytics.
• Compulsory 16-week Industrial Internship.
• Up to 9 ACCA paper exemptions, 6 CPA Australia exemptions, and up to 14 CIMA paper exemptions (subject to professional body policies).
• Students from over 130 countries.
• Strong graduate employability and industry recognition.

Career Outcomes

Graduates may pursue careers such as:

• Forensic Accountant
• Fraud Investigator
• Financial Crime Investigator
• Internal Auditor
• External Auditor
• Forensic Auditor
• Anti-Money Laundering Analyst
• Compliance Officer
• Corporate Risk Analyst
• Financial Investigator
• Digital Forensic Analyst
• Tax Investigator
• Corporate Governance Executive
• Financial Analyst
• Accounting Consultant
• Investigation Officer
• Audit Manager
• Risk Management Consultant

Latest Updates / Special Requirement (if any)

• Current published intakes are 09 July 2026, 28 September 2026, and 24 November 2026.
• The curriculum integrates Industry 4.0 technologies, including Accounting Technology (AccTech), Digital Transformation, ESG, and Analytics.
• Students complete specialised modules in Fraud Investigation Techniques, Digital Forensic Analysis, and Criminology.
• The programme includes a compulsory 16-week Industrial Internship.
• Applicants without a Mathematics credit at SPM/IGCSE level must complete a Pre-Requisite Mathematics Module.
• The Forensic Accounting specialism is recorded on the student's official academic transcript.

Visa Requirements

International students must obtain a Malaysian Student Pass (Student Visa) before commencing studies.

Typical requirements include:

• Valid passport.
• Official APU Offer Letter.
• Acceptance of the admission offer.
• Student Pass application through Education Malaysia Global Services (EMGS).
• Academic transcripts and certificates.
• Proof of English language proficiency.
• Medical examination before and/or after arrival as required by Malaysian authorities.
• Passport-sized photographs.
• Valid medical insurance.
• Payment of applicable Student Pass and visa processing fees.