BYE-LAWS FOR THE DEGREE OF MASTER IN ACCOUNTANCY - M.ACCTY. - UNDER THE AUSPICES OF THE FACULTY OF ECONOMICS,

ECONOMICS, MANAGEMENT AND ACCOUNTANCY

SUBSIDIARY LEGISLATION 327.126

BYE-LAWS FOR THE DEGREE OF MASTER

IN ACCOUNTANCY - M.ACCTY. - UNDER THE

AUSPICES OF THE FACULTY OF ECONOMICS,

MANAGEMENT AND ACCOUNTANCY

28th December, 2012

LEGAL NOTICE 483 of 2012, as amended by Legal Notices 209 of 2013,

350 of 2015 and 242 of 2025.

(1) The title of these bye-laws is the Bye-Laws of 2012 for

the Degree of of Master in Accountancy – M.Accty. - 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; and

"the Principal Regulations" means the General Regulations for

University Postgraduate Awards.

These bye-laws shall apply to courses commencing in

October 2017 or later.

The Course shall be open to applicants in possession of

(1) the Bachelor of Commerce degree from this University with one

of the two main areas of study being Accountancy, obtained with a

Category II classification and with a minimum average mark of 60%

obtained in the study-units of Years 2 and 3 of the Accountancy main

area of study; or

(2) the degree of Bachelor of Science (Honours) in

Accountancy and Information Systems, obtained with at least

Second Class Honours and with a minimum average mark of 60%

in the Accountancy study-units.

(3) the Bachelor of Accountancy (Honours) degree or the

Bachelor of Arts (Honours) degree in Accountancy (both awarded

after successful completion of the three-year Bachelor of

Commerce degree course) obtained with at least Second Class

Honours, who shall be eligible to apply for a programme of study

of 40 ECTS credits; or

ECONOMICS, MANAGEMENT AND ACCOUNTANCY

(4) the Bachelor of Accountancy (Honours) degree or the

Bachelor of Arts (Honours) degree in Accountancy (both awarded

after successful completion of the three-year Bachelor of

Commerce degree course) obtained with Third Class Honours,

subject to the submission of a portfolio covering at least 3 years’

experience in the accountancy field, or a certificate showing that

they are holders of the Certified Public Accountant Warrant issued

by the Accountancy Board (Malta), who shall be eligible to apply

for a programme of study of 40 ECTS credits.

(5) Senate, on the recommendation of the Board, shall

determine the number of applicants that may be allowed to register

for the 40 ECTS-credit programme, depending on the availability

of resources. The number of available places shall be announced at

the time of the call for applications.

(6) When the number of applicants that may be admitted to the

40 ECTS-credit programme is limited in terms of paragraph (4) of

this bye-law, and the number of applicants who satisfy the

requirements specified in paragraphs (2) and (3) of this bye-law

exceeds the number of places available, selection shall be made

solely on the basis of academic merit achieved in the Bachelor of

Accountancy (Honours) or the Bachelor of Arts (Honours) in

Accountancy degrees.

(1) The course shall extend over four semesters of full-

time study, comprising study-units to which 120 ECTS credits are

assigned.

(2) The course for applicants applying in terms of paragraphs (2)

and (3) of bye-law 3 shall extend over a maximum period of four

consecutive semesters of part-time study, comprising study-units to

which 40 ECTS credits are assigned.

(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.

ECONOMICS, MANAGEMENT AND ACCOUNTANCY

(5) The programme of study referred to in bye-law 3(2) and (3)

which shall comprise study-units to which a total of 40 ECTs-

credits are assigned, shall be determined by the Board and

approved by Senate.

(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

Provided that students registered on the 40 ECTs-credit

programme shall be given the opportunity to re-sit the failed

assessments if they fail not more than 10 ECTs credits for taught

study-units during the course of the academic year.

(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.

(1) Students registered on the full-time course 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.

ECONOMICS, MANAGEMENT AND ACCOUNTANCY

(1) 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.

(2) The Final Weighted Average Mark for the purpose of the

classification of the Degree for students who follow the 40 ECTs-

credit programme of study shall also be based on the results

obtained in all the components of the programme of study, all

credits being weighted equally.