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Master of Professional Accountancy β MPAcc
Why Study / Key Benefits
- The Master of Professional Accountancy is designed for graduates from any bachelor's-degree discipline, so an undergraduate degree does not have to be in accountancy.
- The programme develops advanced knowledge of accounting principles and their practical application, together with business and financial skills relevant to professional accounting.
- Massey states that completion meets the academic requirements of Chartered Accountants Australia and New Zealand (CA ANZ), CPA Australia and the Association of Chartered Certified Accountants (ACCA).
- The programme combines accounting with related areas such as financial management, corporate finance, economics, business law and quantitative methods.
- Students can study topics such as financial reporting, management accounting, auditing, taxation and accounting systems.
- The qualification is suitable for graduates seeking to change into accounting, deepen existing accounting knowledge or progress towards professional accounting careers.
- Massey Business School is accredited by AACSB, and Massey states that its School of Accountancy, Economics and Finance has AACSB accreditation covering its undergraduate, master's and doctoral degrees.
- Massey currently reports a QS ranking placing the university in the global top 200 for Accounting and Finance. This is a subject-level university ranking, not a ranking specifically of the MPAcc.
Programme Structure and Subjects / Topics
The MPAcc is a parts-based qualification.
Part One β 120 credits
Students choose 120 credits from the following 15-credit courses:
- 110701 Accounting Systems β accounting systems and the role of accountants in a systems environment.
- 110702 Financial Accounting β financial reporting, New Zealand GAAP, and recognition of revenue, assets and liabilities.
- 110703 Management Accounting and Decision Making β cost and management accounting in business.
- 125701 Quantitative Methods for Accounting and Finance β statistical and econometric techniques for accounting and finance research.
- 125702 Financial Management β financial-management decision making and application of financial techniques to business problems.
- 125803 Corporate Finance β financial-management decisions within a corporate setting and their impact on firm value.
- 155771 Law of Business β business organisations and legal issues relevant to accounting and finance.
- 178771 Economics β macroeconomic and microeconomic theory in the context of an open economy.
Part Two β 60 credits
Students choose 60 credits from:
- 110804 Advanced Financial Accounting and Reporting β advanced financial reporting standards and contemporary accounting issues.
- 110805 Advanced Strategic Management Accounting β strategic application of cost and management accounting tools.
- 110806 Auditing and Assurance β external audit, assurance, professional and ethical requirements and current auditing issues.
- 110807 Tax β key aspects of New Zealand taxation from domestic and international perspectives.
Disciplines / Specialisations
The MPAcc is awarded without a specialisation. Massey's official regulations explicitly state that the Master of Professional Accountancy is awarded without specialisation.
The programme nevertheless covers several closely related areas:
- Professional accounting
- Financial accounting
- Management accounting
- Auditing and assurance
- Taxation
- Accounting systems
- Financial management
- Corporate finance
- Quantitative methods
- Business law
- Economics
Programme Highlights
- NZQF Level 9 master's qualification.
- 180 credits.
- 15β18 months full-time.
- Part-time study available.
- February and July intakes.
- Auckland campus, distance/online and Wellington are listed as study locations on the programme page.
- International students can study on campus in New Zealand or online from outside New Zealand.
- Block-mode study is available.
- Open to graduates with a bachelor's degree in any discipline.
- Meets the academic requirements of CA ANZ, CPA Australia and ACCA, according to Massey.
- No formal specialisation.
- Strong professional-accountancy orientation.
- AACSB-accredited Massey Business School.
- Massey states that its accountancy qualifications are accredited by ACCA, CA ANZ and CIMA, with the MPAcc page specifically identifying CA ANZ, CPA Australia and ACCA as the professional organisations whose academic requirements the qualification meets.
Career Outcomes
The programme is designed for professional accounting and business careers. Massey describes the qualification as helping graduates develop accountancy knowledge and practical business capabilities valued by employers.
Potential career areas supported by the curriculum include:
- Accountant
- Financial accountant
- Management accountant
- Auditor
- Tax-related accounting roles
- Financial reporting roles
- Accounting systems roles
- Business and financial analysis
- Corporate finance-related roles
- Professional services
- Public-sector accounting and auditing
- Further professional accountancy development
Latest Updates / Special Requirements
- The current MPAcc is 180 credits and 15β18 months full-time.
- The 2027 International Prospectus lists February and July starts.
- The qualification is available both on campus and through distance/online study.
- The programme page states that international students may study on campus in New Zealand or online outside New Zealand.
- Block-mode study is available.
- Progression from Part One to Part Two requires a minimum B- average.
- The degree is awarded without specialisation.
- Advanced Part Two courses have prerequisites or equivalent-course appraisal requirements.
- Official transcripts from all non-Massey universities are required for admission.
- For international students, the current postgraduate English-language standard applies unless Massey confirms another form of acceptable English evidence.
- The current 2027 Toroa scholarship specifically includes MPAcc but is restricted to new international students studying full-time on campus in New Zealand.
International Student Visa Requirements
The visa requirement depends on how the international student studies.
For online study from outside New Zealand:
- A New Zealand student visa is generally not required simply to undertake the MPAcc remotely from outside New Zealand.
- Massey explicitly permits international students to study the MPAcc online outside New Zealand.
- If the student plans to travel to New Zealand specifically to study on campus, they must obtain the appropriate New Zealand visa before commencing on-campus study.
For an eligible on-campus student, the relevant visa is generally the Fee Paying Student Visa.
Current Immigration New Zealand requirements include:
- Offer of place from an approved education provider.
- Sufficient funds to pay tuition fees or an appropriate scholarship.
- Sufficient living funds or an acceptable sponsor.
- Acceptable medical and travel insurance.
- Meeting health requirements.
- Meeting character requirements.
- Genuine intention to study in New Zealand.
- Evidence of plans and ability to leave New Zealand at the end of the stay.


