Why Study/Key Benefits

• The Master of Professional Accountancy (Chartered Accountant) is a professional master's degree designed specifically for careers in accountancy and business.
• It integrates the academic requirements with the professional requirements of the Chartered Accountants Australia and New Zealand (CA ANZ) CA Program.
• Massey states that after completing the MPAcc(CA), the remaining requirement for the full CA designation is three years of mentored practical experience while working.
• Completion allows graduates to join Chartered Accountants Australia and New Zealand, subject to meeting the organisation's applicable requirements, with the three-year mentored practical experience remaining for the full CA designation.
• The programme builds advanced knowledge of accounting principles and their practical application, while also covering finance, economics, business law, taxation, auditing, risk, technology and business performance.
• It can be suitable for graduates who want to move into accountancy even if their previous undergraduate degree was not specifically an accountancy degree, provided they meet Massey's academic entry requirement.
• The programme incorporates contemporary topics including risk, technology, artificial intelligence, data, audit analytics and integrated Chartered Accounting practice.
• Massey describes the qualification as a pathway that can help students move into more senior roles in the accounting profession and business.

Programme Structure and Subjects/Topics

The MPAcc(CA) is a 240-credit compulsory programme. There are no elective specialisations within the qualification.

The current programme includes the following areas:

1. Accounting Systems – 15 credits

Focuses on accounting systems and the role of accountants within a systems environment.

2. Financial Accounting – 15 credits

Covers financial reporting, New Zealand GAAP and recognition of revenue, assets and liabilities.

3. Management Accounting and Decision Making – 15 credits

Focuses on cost and management accounting within the business environment.

4. Risk, Technology and Artificial Intelligence – 7.5 credits

Examines benefits, risks and challenges associated with existing and emerging technologies, process automation and the use and application of data.

5. Financial Accounting and Reporting – 7.5 credits

Students apply International Financial Reporting Standards (IFRS), or local equivalents, together with regulatory and ethical requirements when accounting for and reporting business transactions and events.

6. Tax (NZ) – 7.5 credits

Covers tax administration and controls, income tax, taxation of structures and transactions, and other taxes and their interactions.

7. Strategy and Business Performance – 7.5 credits

Students analyse quantitative and qualitative business-performance information, consider financial and non-financial factors, use sensitivity analysis and assess funding options for investment decisions.

8. Audit and Analytics – 7.5 credits

Develops professional judgement and professional scepticism for addressing audit risks, particularly where significant judgement is required in audits of general-purpose financial statements.

9. Integrated Chartered Accounting Practice – 7.5 credits

Integrates technical knowledge, critical thinking and professional skills to develop students' ability to provide business advice.

10. Advanced Financial Accounting and Reporting – 15 credits

Covers theory and application of contemporary financial reporting standards.

11. Advanced Strategic Management Accounting – 15 credits

Focuses on strategic applications of cost and management accounting tools and techniques.

12. Auditing and Assurance – 15 credits

Covers external auditing and assurance, professional, ethical and technical requirements, and current auditing issues.

13. Tax – 15 credits

Provides a comprehensive examination of important aspects of the New Zealand tax regime from domestic and international perspectives.

14. Quantitative Methods for Accounting and Finance – 15 credits

Covers statistical and econometric techniques used for empirical research in accounting and finance.

15. Financial Management – 15 credits

Introduces financial management theory and practice, with students applying financial-management techniques to business problems.

16. Advanced Financial Modelling – 15 credits

Develops quantitative modelling skills for financial decision-making in uncertain and complex environments, including risk evaluation and evidence-based financial recommendations.

17. Corporate Finance – 15 credits

Examines financial management decisions within a corporate setting and their effects on firm value.

18. Law of Business – 15 credits

Covers the legal system and business-organisation law relevant to the accounting and finance profession.

19. Economics – 15 credits

Covers macroeconomic and microeconomic theory in the context of a modern open economy.

Disciplines/Specialisations

There is no formal specialisation within the MPAcc(CA).

The 2026 Massey University Calendar explicitly states that there are no specialisations for this qualification.

Instead, the programme is professionally focused on:

• Professional accountancy
• Financial accounting
• Management accounting
• Auditing and assurance
• Taxation
• Corporate finance
• Financial management
• Quantitative methods
• Business economics
• Business law
• Accounting information systems
• Risk management
• Technology and artificial intelligence
• Audit analytics
• Chartered Accounting practice

Programme Highlights

• NZQF Level 9 master's qualification.
• 240 credits.
• Two years full-time.
• Part-time study available.
• Auckland campus plus distance/online study.
• Open to international students on campus in New Zealand or studying online outside New Zealand.
• February and July starts are listed in Massey's 2026 International Prospectus.
• All 240 credits are compulsory.
• No formal specialisation.
• Integrates the CA ANZ CA Program requirements with the academic master's programme.
• Covers contemporary accounting technology, artificial intelligence, risk and audit analytics in addition to traditional accounting disciplines.
• The programme includes New Zealand taxation and financial reporting content.
• The programme is specifically designed around the professional Chartered Accountant pathway.

Career Outcomes

The qualification is designed for careers in accountancy and business and can support progression toward more senior professional roles.

Potential career areas include:

• Chartered accountancy
• Financial accounting
• Management accounting
• Auditing and assurance
• Taxation
• Financial management
• Corporate finance
• Accounting advisory
• Business advisory
• Risk and compliance
• Financial reporting
• Accounting systems and technology
• Audit analytics
• Business performance analysis

Latest Updates/Special Requirements

• The current MPAcc(CA) is a 240-credit programme rather than the 180-credit Master of Professional Accountancy.
• The qualification incorporates the CA Program and is explicitly linked to Chartered Accountants Australia and New Zealand.
• The current programme contains contemporary accounting subjects involving risk, technology, artificial intelligence and audit analytics.
• Several papers have prerequisites or corequisites, so students cannot necessarily take every course in any order.
• Some 7.5-credit papers require students to use Massey's Special Permission function during course enrolment.
• If previous study substantially duplicates an MPAcc(CA) course, Massey may permit an alternative approved course following assessment.
• There are no formal specialisations.
• Students must satisfy the B-grade academic requirement in the highest two levels of their majoring subject.
• Official transcripts from all non-Massey universities must be supplied.
• The qualification is available in block mode.
• The 2026 Massey Calendar confirms that the qualification may be awarded with or without Honours.
• Students should distinguish between completing the MPAcc(CA), becoming eligible to join CA ANZ and obtaining the final full CA designation: Massey states that three years of mentored practical experience remains after completion for the full designation. 

International Student Visa Requirements

International students studying the MPAcc(CA) on campus in New Zealand normally need a Fee Paying Student Visa from Immigration New Zealand.

Current Immigration New Zealand requirements include:

• An offer of place from an approved education provider.
• Sufficient funds to pay tuition fees or evidence of an applicable scholarship.
• Sufficient funds for living expenses or an acceptable sponsor.
• Acceptable medical and travel insurance.
• Meeting health requirements.
• Meeting character requirements.
• Demonstrating a genuine reason for coming to New Zealand to study.
• Evidence that the student can leave New Zealand at the end of the stay.
• Compliance with the study, attendance and academic-progress conditions attached to the visa.