Bachelor of Accounting and Finance (Honours) with a specialism in Forensic Accounting

Course Overview

This programme is specifically designed to provide students with:

• Knowledge & skills in identifying investigating, and examining evidence, including the processes of how to identify financial statement misrepresentation, transaction reconstruction, tax evasion and other improper accounting activities.
• The necessary skills, key competencies and required knowledge for today’s fast moving business world.
• Maximum exemptions from the professional bodies.
• Competency not only in preparing and analysing financial reports but also to successfully guide and lead their organisations.
• Emerging technologies on accounting & finance knowledge and soft skills will be embedded in the programme as early as Level 1.

ACCA Accelerate Programme
More than just an Accounting & Finance Degree
APU's Bachelor of Accounting and Finance (Honours) with a specialism in Forensic Accounting degree is designed to provide you an edge with the latest technologies that are in line with the Industrial Revolution 4.0.

Achievement

APU has been leading the way for its graduates in Professional recognition and exemptions in the areas of Accounting, Banking, Finance and Actuarial Studies. These are valuable not only for moving your career as a full-time professional forward but also for expanding your skills and expertise to become a more well-rounded employee. These recognitions help you become a more desirable job candidate or employee, one who can command a higher salary.

Upon completion of BA (Hons) in Accounting and Finance with a specialism in Forensic Accounting, students are eligible for exemptions in the below Professional Accounting Bodies. Students who articulate from the APU Diploma Programme will be granted exemptions based on the prevalent policy of the relevant professional bodies.

Association of Chartered Certified Accountants (ACCA)*
(9 papers exemptions out of 13 papers)

Upon completion of our Bachelor of Accounting and Finance (Honours) programmes, students are entitled to a maximum 9-paper exemption at the Fundamental level, out of the total 13 papers in Professional Accountancy qualification. ACCA does not provide exemptions at the Professional Level. However, as part of the collaborative efforts between APU and ACCA, students may also opt to go for the ACCA Accelerate Scheme*.

Certified Public Accountant (CPA), Australia**
(6 papers exemptions out of 12 papers)

Upon completion of our Bachelor of Accounting and Finance (Honours) programmes, students are entitled to a 6-paper exemption out of 12 papers from CPA Australia. Under the CPA Australia Fast Track Scheme**, students may have the option to attain the CPA professional qualification, as part of the collaborative efforts between APU and CPA.

MICPA Professional Stage Examination

Upon successful completion of the Bachelor of Accounting and Finance (Honours), students are granted exemptions for the MICPA Professional Stage Examination in the following papers: Business & Company Law, Business Strategy & Financial Management, and Financial Reporting.

Institute of Chartered Accountants in England and Wales (ICAEW)
(8 papers exemptions out of 15 papers)

Upon completion of our Bachelor of Accounting and Finance (Honours) programmes, students are entitled to an 8-paper exemption out of 15 papers from ICAEW - Institute of Chartered Accountants in England and Wales.

Chartered Tax Institute of Malaysia
(5 papers exemptions out of 8 papers)

Students who are undergoing Bachelor of Accounting and Finance (Honours) are entitled to a 5-paper exemption out of 8 papers from CTIM.

Chartered Institute of Management Accountants (CIMA)

Upon completion of our Bachelor of Accounting and Finance (Honours) programmes, Upon successful completion of the Bachelor of Accounting and Finance (Honours), students are eligible to start at Management Level through the CGMA® FLP programme. The programme is available for APU’s Accounting and Finance students and is a new guided learning and assessment route to completing the CIMA professional qualification and earning the CGMA designation

As part of our professional recognition and collaboration with the following bodies, students who opt for professional certifications will benefit from our fast-track professional certification schemes below:

*APU ACCA Accelerate Scheme
Students would be able to start the ACCA studies at the Professional level during their studies in Level 2.

**CPA Australia Fast Track Scheme
Currently, students who graduate from Accounting & Finance programmes are entitled to the full-6-paper exemptions from CPA Foundation Programme. Under this scheme, students have the option to complete the Ethics and Governance module at the Professional level simultaneously with their degree programme, and complete the remaining 5 CPA papers after completing their degree in Accounting & Finance.

Curriculum

LEVEL 1

Students will learn fundamental skills required by every accounting and finance professional, and the basic understanding of the legal, business and social environment in which accounting operates. They will familiarise themselves with business processes through the accounting software and the world leading enterprise resource planning software, SAP. Students will have the hands-on training with the system.

Common Modules

• Quantitative Skills
• Introduction to Management
• Business and Communication Skills
• Financial Accounting 1
• Accounting Information System
• Business Economics
• Financial Accounting 2
• SAP ERP System in Accounting
• Business Law
• Marketing
• Fundamentals of Entrepreneurship

LEVEL 2

A broader range of skills will be learnt, in which students will gain a better understanding of traditional areas of Accounting and Finance, such as Management Accounting, Taxation, Financial Management, Advanced Corporate Reporting, Forensic Accounting etc. Technology savviness is the soft skills that important to nurture the students for independent learning and to prepare them for the workplace and for further research. We will expose them through modules such as Emerging Technologies for Accounting and Finance and Data Analytics in Accounting and Finance.

Common Modules

• Advanced Financial Accounting & Reporting
• Taxation
• Management Accounting
• Auditing and Assurance
• Emerging Technologies for Accounting and Finance
• Financial Management
• Corporate Governance and Risk Management
• Advanced Corporate Reporting
• Data Analytics in Accounting and Finance
• Company Law
• Performance Management

Specialised Modules

• Forensic Accounting

INTERNSHIP (16 WEEKS)

Students will undertake an Internship/Industrial Training for a minimum period of 16 weeks to prepare them for a smooth transition from the classroom to the working environment.

LEVEL 3

Students will make use of their previous studies and industrial experience to learn about the detailed study of audit, examination and investigation issues from a financial perspective, with aims to groom them as a leader in forensic accounting. They will also expand their knowledge in the forensic accounting world by learning to find areas for potential concern. This area of understanding will be supported by Fraud Investigation Techniques, Digital Forensic Analysis and Criminology. To expand the problem-solving skills after students, return from their internship, capstone module such as Reflective Practice in Accounting & Finance will be exposed to students. Students will also expose to the effects of a decision or activity on the environment, society, and governance (ESG) modules and a final year project to demonstrate their ability in the chosen area of study.

Common Modules

• Advanced Auditing
• Research Methodology in Accounting and Finance
• Corporate Finance
• Advanced Taxation
• Strategy, Sustainability & Leadership
• Advanced Performance Management
• Reflective Practice in Accounting & Finance
• Seminar in Accounting & Finance
• Specialised Accounting
• Accounting & Finance Research Project

Specialised Modules

• Fraud Investigation Techniques
• Digital Forensic Analysis
• Criminology

Note: The specialism will appear only in the academic transcript. 

MQA Compulsory Subjects*

• Appreciation of Ethics and Civilisation (M’sian Students)
• Malaysian Studies (M’sian Students)
• Malay Communication Language (Int’l Students)
• Philosophy and Current Issues
• Environmental Issues in Malaysia
• Workplace Professional Skills
• Integrity and Anti-corruption
• Co-Curriculum

(*All students are required to successfully complete these modules as stipulated by the Malaysian Qualification Agency)

Entry Requirements

Any qualification that APU accepts as equivalent to the above.

ENGLISH REQUIREMENTS

International Students

Please note that under Ministry of Higher Education regulations, only students who have achieved the minimum requirement in the English Language proficiency assessment as indicated above will be allowed to continue their studies in the main study programme. 

Students who do not have the required English Language achievement may apply for a student visa on conditional basis and are allowed to enrol in an English Language Certification programme at APU upon arrival in Malaysia and, subsequently, appear for the IELTS/TOEFL/PTE/MUET assessment.

Students who are unable to obtain the required level of English Competency during the maximum 12 months’ period, will not be allowed to pursue their studies in the main programme and will have to return to their home country.

Students from English speaking countries and those with qualifications taught in English (IGCSE, A-Levels, IB, American High School Diploma etc) are exempted from English requirements. Applications for exemption must be accompanied by supporting documents.

Note: The above entry requirements may differ for specific programmes based on the latest programme standards published by Malaysian Qualifications Agency (MQA).

The qualification and entry requirements for the programmes will be determined based on the "Comparison List of Equivalency of International Qualifications with SPM (O-Levels equivalent) and STPM (A-Levels equivalent)" published by Malaysian Qualifications Agency (MQA).

Career Prospects

• Forensic Accountant
• Fraud Investigator
• Audit Consultant
• Forensic Advisor
• Forensic Analyst
• Investigative Accountant
• Accounts Manager
• Business Analyst
• Management Consultant
• Internal Auditor
• Risk Manager