under the auspices of the Faculty of Economics, Management and

L.N. 483 of 2012

EDUCATION ACT

(CAP. 327)

Bye-Laws of 2012 in terms of the General Regulations for

University Postgraduate Awards, 2008

for the degree of Master in Accountancy – M.Accty -

under the auspices of the Faculty of Economics, Management and

Accountancy

IN EXERCISE of the powers conferred upon him by articles 74 (5) and 75

(6) of the Education Act (Cap. 327), the Chancellor of the University of Malta has

promulgated the following bye-laws made by the Board of the Faculty of Economics,

Management and Accountancy in virtue of the powers conferred upon it by article 81

(1) (c) of the said Act and which have been approved by the Senate of the University

of Malta as required by article 81 (2) of the said Act

Citation and Interpretation

(1) These bye-laws may be cited as the Bye-Laws of 2012 in terms of

the General Regulations for University Postgraduate Awards, 2008 for the degree

of Master in Accountancy – M.Accty - offered under the auspices of the Faculty of

Economics, Management and Accountancy.

(2) In these bye-laws, unless the context otherwise requires –

“the Board” means the Board of the Faculty of Economics, Management and

Accountancy;

“the Course” means the programme of study leading to the degree of Master

in Accountancy – M.Accty;

“the Degree” means the degree of Master in Accountancy – M.Accty;

“the Postgraduate Diploma” means the Postgraduate Diploma in Accountancy;

“the Principal Regulations” means the General Regulations for University

Postgraduate Awards, 2008.

Applicability

These bye-laws shall be applicable for courses commencing in October

2012 or later.

Requirements for Admission

The Course shall be open to applicants in possession of

(a) the degree of Bachelor of Commerce from this University with at least

Category II, and have obtained a minimum average mark of 65% in the second and

third year study-units of the Accountancy main area of study; or

(b) an equivalent qualification in Accountancy awarded by another university

or professional accountancy body, provided that such applicants may be required to

follow a preparatory programme as directed by the Board.

Preparatory Programme

(1) Applicants admitted under paragraph (b) of bye-law 3 may be

required to complete a preparatory programme, comprising not less than 30 ECTS

credits, with an overall average mark of 55% or better, prior to their registration as

regular students on the Course.

(2) The Board may grant students full or partial exemption from the

requirement of the Preparatory Programme if it is satisfied that the students possess

post-first cycle qualification work experience that is relevant to the Course.

Course Duration

The Course shall extend over four semesters of full-time studies.

Programme of Study

(1) The programme of study shall comprise study-units to which a total

of 120 ECTS credits are assigned, of which 90 ECTS credits are assigned to taught

study-units and 30 ECTS credits assigned to the dissertation study-unit.

(2) Students who obtain 60 ECTS credits assigned to taught study-

units with an average mark of at least 50% and do not proceed with the Course, or

having proceeded do not successfully complete the dissertation, shall be eligible for

the award of the Postgraduate Diploma.

(3) In cases where students lack essential knowledge in the area of

research methodology, the Board may require students admitted to the Course to

follow and pass supplementary study-unit/s in the said area to which a maximum

of 10 ECTS credits are assigned in addition to the programme of study specified in

paragraph (1) of this bye-law.

(4) The programme of study shall be published by the Board after

approval by Senate, normally not less than eight months prior to the commencement

of the Course.

Assessment and Progress

(1) The assessment of each taught study-unit shall be completed by the

end of the semester in which the teaching of the study-unit is held.

(2) Students who in the course of the academic year fail in the

assessment of not more than 20 ECTS credits for taught study-units shall be given

the opportunity to re-sit the failed assessments during the September supplementary

examination session.

(3) Students who fail in more than the number of credits permitted

under paragraph (2) of this bye-law or students who after re-assessment fail to obtain

credit for any study-unit shall be deemed to have failed the Course.

Dissertation

(1) Students shall be required to submit an individual dissertation of

approximately 25,000 words in accordance with the guidelines issued by the Board.

(2) Work on the dissertation shall be undertaken during the third and

fourth semester of the Course. Each student shall be assigned a supervisors who shall

provide guidance and advice on a regular basis during the period of study.

(3) A provisional title of the dissertation and a detailed research proposal

shall be submitted to the Board for approval by the end of the second semester.

(1) Students shall be required to have regular contact with their

supervisor.

(2) Supervisors shall submit to the Board progress reports for students

under their supervision at the end of each semester of studies. Such reports may

include recommendations to either (a) extend the period of study in order to enable

the student to complete the dissertation; or (b) terminate studies prematurely if the

supervisor deems this to be proper in the circumstances, provided that

(i) the extension of the study period referred to in (a) shall be in accordance

with the provisions of Principal Regulations; and

(ii) the Board may not terminate studies prematurely according to (b) until it

has first given the student a chance to be heard.

Classification of the Awards

The Final Weighted Average Mark for the purpose of the classification of

the Postgraduate Diploma and of the Degree shall be based on the results obtained in

all the components of the programme of study, all credits being weighted equally.

Repeal

The Regulations of 1998 for the degree of Bachelor of Accountancy

(Honours) – B.Accty. (Hons) - under the auspices of the Faculty of Economics,

Management and Accountancy, published as Legal Notice 108 of 1998, shall be

deemed to cease to be in force as from 1 st October 2012, provided that students

registered for this course before 1 st October 2012 shall continue to be governed by

the regulations that were in force at the time of their joining the course.

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