University of Chester

Programme Specification
Accounting and Finance BSc (Hons) (Single Honours)
2016 - 2017

Bachelor of Science (Single Honours)

Accounting and Finance

Accounting and Finance

University of Chester

University of Chester, University College Isle of Man, KDU Malaysia

Chester campus, University College Isle of Man, and KDU

Undergraduate Modular Programme

Full-time and Part-time

Classroom / Laboratory,

3 years

7 Years

Annual - September




17a. Faculty

17b. Department

Business and Management Business and Finance

Accounting (2016)

Finance (2016)

Optimised exemptions/ accreditation awarded at the discretion of the professional chartered accounting bodies CIMA, ACCA, CIPFA, ICAEW (not by the University). See section 25 for specific module alignment with professional accounting papers.

Automatic membership of AAT upon graduation and with 12 months relevant experience


Accounting and Finance

Tuesday 9th June 2015

  • To provide the capacity for the critical evaluation of arguments and evidence in the study of accounting and finance
  • To demonstrate an ability to analyse and draw reasoned conclusions concerning structured, and to a more limited extent, unstructured problems from a given set of data and from data which must be acquired by the student
  • To demonstrate  the ability to locate, extract and analyse data from multiple sources, including acknowledgement and referencing of sources 
  • To apply numerical skills, including the ability to manipulate financial and other numerical data and to appreciate statistical concepts at an appropriate level 
  • To demonstrate application of skills in communication and information technology through acquiring, analysing and communicating information (including use of spreadsheets, standard statistical package, word processing and databases) 
  • To present communication skills including the ability to present quantitative and qualitative information together with analysis, argument and commentary in a form appropriate to different intended audiences (including experience of group working and both oral and written presentation) 
  • To place the academic study of accounting and finance within an applied management centred approach  
  • To expand the capacity for independent and self managed learning by encouraging the knowledge, skills and attitudes to become life-long learners who recognise the need to engage in Continuous Personal and Professional Development. This will be achieved through a coherent programme of study in accounting and finance, which will prepare students for employment and or further study academically and /or professionally


At level 4 students will be expected to:

  • Test, analyse and interpret financial data arising from a variety of contexts using statistical and financial analysis (BU4010)
  • Develop an understanding of management accounting for decision making (BU4009)
  • Develop an understanding of key economic concepts and methods used in business (BU4006)
  • Understand the underlying principles and concepts of financial accounting (BU4007)
  • Understand the basic and theoretical underpinning of personal and business finance (BU4020)
  • To understand and explore the theoretical underpinnings of business ethics and law to organisations (BU4008)

At level 5 students will be expected to:

  • Examine and analyse management accounting principles and techniques that can be used to evaluate and control organisation performance (BU5007)
  • Develop an understanding of different organisational functions and how they support operational and strategic operations (BU5027, BU5029)
  • Apply and analyse the principle of taxation, role of regulation in financial reporting and role of International Accounting Standards (BU5006)
  • Develop business and accounting skills including commercial awareness and technical accounting skills (BU5028, BU5006, BU5007, BU5027)

At level 6 students will be expected to:

  • Synthesise and consolidate management accounting principles that can be used in decision making (BU6015)
  • Critically evaluate the theoretical and practical role and scope of taxation (BU6016)
  • Understand, appreciate, record and summarise transactions and other economic events, combined with preparation of financial statements and analysis of the operations of business (BU6013, BU6023)
  • Demonstrate an ability to apply, theorise and test contemporary theory and empirical evidence in relation to accounting in varied contexts, linked with a knowledge of the relevance of major theoretical tools and theories of finance and application of these to theoretical and practical problems (BU6022, BU6013, BU6006, BU6303, BU6012)
  • Identify and critically discuss the theory, principles and functions of case study analysis (BU6022)

At level 4 students will be expected to:

  • Apply logic and reasoning in relation to management and financial accounting data (BU4007, BU4009)
  • Interpret quantitative techniques for decision making purposes (BU4010)
  • Independently research, investigate and assess accounting and finance, theories, paradigms, principles and concepts (BU4007, BU4009, BU4020, BU4006)
  • Demonstrate commercial awareness of the financial markets and their impact on personal and business finance (BU4020)

At level 5 students will be expected to:

  • Evaluate analytical models of decision making within the boundaries of organisational capabilities (BU5027, BU5029, BU5007)
  • Apply the principles and concepts of taxation and financial reporting (BU5006)
  • Apply management accounting tools and techniques to theoretical situation (BU5007)
  • Examine and interpret real life business and accounting problems with the use of technical knowledge (BU5028)

At level 6 students will be expected to:

  • Critically interpret financial and non financial data to develop reasoned arguments and to challenge assumptions (BU6006, BU6303, BU6022)
  • Strategically select and critically examine evidence relating to accounting and business scenarios and problem solve by the application of ideas and knowledge (BU6022)

At level 4 students will be expected to:

  • Locate, extract and manipulate financial and non-financial data (BU4009, BU4007, BU4010)
  • Maintain, record and summarise accounting data using manual and computerised systems (BU4006, BU4007, BU4010)
  • Apply quantitative techniques to decision making processes (BU4010)

At level 5 students will be expected to:

  • Demonstrate the ability to analyse and interpret financial and nonfinancial data (BU5006, BU5007)
  • Prepare financial statements with reference to international accounting standards (BU5006)
  • Apply key computing skills which are relevant and applicable to accounting (BU5028)
  • Demonstrate commercial awareness and technical accounting knowldege (BU5028)
  • Develop a broad perspective on an organisation, its functions and its relationship with stakeholders (BU5027, BU5029)

At level 6 students will be expected to:

  • Apply, analyse, interpret and evaluate financial and non financial information with a view to formulating solutions to accounting and finance problems (BU6013, BU6015, BU6006, BU6012, BU6016, BU6303, BU6022, BU6023)
  • Critically apply appropriate quantitative and qualitative skills including identifying, formulating and solving business problems, including data analysis, interpretation and extrapolation (BU6022)
  • Meet the requirements of professional accounting bodies leading to the awarding of exemptions/accreditation at their discretion (BU6013, BU6015, BU6023)

At level 4 students will be expected to:

  • Use appropriate quantitative and qualitative skills to analyse financial and non financial data (BU4009, BU4007, BU4010)
  • Communicate financial data to stakeholders through the preparation of reports using appropriate information and communication technology (BU4007, BU4009)
  • Work with others - effective listening, presentation and persuasion (BU4006, BU4007, BU4009, BU4010, BU4202)

At level 5 students will be expected to:

  • Communicate and present financial and non-financial data relating to specific business scenarios using appropriate information and communication technology (BU5028)
  • Communicate in a range of settings, responses relating to the challenges faced by the business, accounting and finance sector (BU5006, BU5007, BU5028, BU5029, BU5027)

 At level 6 students will be expected to:

  • Develop and critically reflect on key skills relating to written communication writing, case study analysis, powerpoints and verbal communication e.g. presentations and discussion (BU6022, BU6006, BU6012, BU6013)
  • Work effectively with others which will require the development of skills such as effective listening, negotiating, persuasion, presentation, team building and leadership (BU6022, BU6006, BU6303, BU6012)

The programme is designed as a balanced academic and vocationally orientated programme that aims to prepare students to become competent and knowledgeable in the fields of accounting and finance. The aim of the programme is to provide students with the requisite academic, vocational and transferable skills, knowledge and understanding to embark upon careers in accounting and finance. The structure of the programme has been developed based upon the requirements of the professional accounting bodies and directly informed by QAA benchmarks in Accounting (2016) and Finance (2016). The structure of the single honours in Accounting and Finance offers a coherent programme within each year of study.This coherence is reinforced by progression between levels allowing the development of coherent thematic strands.

The BSc (Hons) Accounting and Finance is particularly suited to students interested in careers in accounting and finance but will also appeal to students seeking opportunities in financially based organisations or in general management roles. This programme has been designed to provide students with a strong foundation in key aspects of accountancy. The structure of the single honours degree offers the introduction of key aspects in first year study coupled with thematic progression and development through the three years of study, addressing the fundamental structure of accounting and finance. The three core areas being identified as crucial for a degree in accounting and finance are financial accounting, management accounting and enterprise. Also running through each of the years will be an opportunity to develop information literacy skills.

Construct and development of the programme has also taken cognisance of the lastest syllabus developments and requirements of the professional accounting bodies in order to optimise exemptions. The table below details the development of the core areas over the three years of study

  BSc Hons Accounting and Finance development of core areas

Core area

Year 1

Level 4 Module

Year 2

Level 5 Module

Year 3

Level 6 Module

Financial Accounting


Financial Accounting 1


Financial Accounting 2


Financial Accounting 3

Management Accounting


Management Accounting 1


Management Accounting 2


Management Accounting 3





Quantitative Methods in finance

BU5027 Organisational Management


Project and Relationship Management

The programme is divided into three years with six modules (each worth 20 credits) in each year. The first year offers all core modules and does not assume any prior knowledge relevant to an Accounting and Finance degree but will provide a strong underpinning for more detailed academic and technical studies in later years. Modules at year one will concentrate on building and consolidating knowledge and understanding of the fundamental principles of accounting and finance placed in the context of the UK business environment. The theoretical and conceptual underpinning of accounting and finance will play an essential part of this level of study. Thematically it is the specialist accounting subjects of Financial Accounting and Management Accounting and a broad approach and understanding of Enterprise which form the core of study through this and subsequent years. In the first year this is represented by all core modules, including financial and management accounting, which offer a grounding in accounting and finance supported by incorporating exposure to accounting packages and introduction to spreadsheets as part of the knowledge and skills development. Other modules at this level will include quantitative methods for finance, law and ethics, economics and personal and business finance. Skills will be embedded at all levels with particular focus on information technology to assist in the development of employability and professional attitudes to work.

The second year is comprised of core modules and will build upon the first year foundation and consolidate areas studied in the first year. Specifically modules in financial and management accounting will be expanded and developed. The modules studied in year two will reflect an operational theme i.e. focusing on the operationalisation of financial and management accounting. Other modules will focus on enterprise issues including  organisational management (incorporating operational management, information systems and the global business environment), human resource management and marketing. There is also a skills module which affords the opportunity to develop IT spreadsheet and database skills and a practical exposure to case studies. These modules will also offer exposure to other major functional areas of organisations. It is also compulsory that students undertake a work based learning module which provides an opportunity to apply knowledge, skills and technical understanding to a real organisation. This will provide the opportunity to transfer the theoretical to the practical context.

The final year of study will again focus on the development of both financial and management accounting. Financial accounting will focus on analytical elements and the evaluation and synthesis of knowledge and management accounting on decision making. A core module in project and relationship management will continue and develop the core enterprise theme. Students will have the opportunity to develop specific interests through subject specialisation. 20 credit option choices at this level will allow exploration of specialist areas such as auditing, taxation, corporate finance or international finance. There is also the option to undertake a dissertation which a 40 credit option, this would provide the opportunity for students to research a topic relating to finance and accounting.

By this level of study students will  be able to demonstrate an understanding of the complex body of knowledge relating to accounting and finance, will have the ability to apply analytical techniques and problem solving skills and be able to evaluate evidence to reach sound judgements which can be communicated effectively.

At partner organisations where delivery of a placement-based module (WB5004 or WB5101) is deemed as not appropriate due to local restrictions or other factors then BU5302 should be taken in lieu. BU5302 is not available as an option to students at the University of Chester.

KDU at level 6 will have two core modules which are Financial Accounting 3 and Management Accounting 3 and four option modules which are Taxation, Auditing, International Financial Management and Strategic Finance and Accounting.

Mod-Code Level Title Credit Single
BU4006 4 Business Economics 20 Comp
BU4007 4 Financial Accounting 1 20 Comp
BU4008 4 Law and Ethics 20 Comp
BU4009 4 Management Accounting 1 20 Comp
BU4010 4 Quantitative Methods in Finance 20 Comp
BU4020 4 Personal and Business Finance 20 Comp
BU5006 5 Financial Accounting 2- financial operations 20 Comp
BU5007 5 Management Accounting 2 - performance operations 20 Comp
BU5027 5 Organisational Management 20 Comp
BU5028 5 Case Study 1 20 Comp
BU5029 5 Principles of Marketing and Human Resource Management 20 Comp
WB5004 5 Learning in the Wider World 20 Optional
WB5101 5 Enhancing your Employability through Work Based Learning 20 Optional
BU6001 6 Business Dissertation 40 Optional
BU6006 6 Strategic Finance and Accounting 20 Optional
BU6012 6 Auditing 20 Optional
BU6013 6 Financial Accounting 3 - financial management 20 Comp
BU6015 6 Management Accounting 3- performance management 20 Comp
BU6016 6 Taxation 20 Optional
BU6022 6 Case Study 2 20 Comp
BU6023 6 Project and Relationship Management 20 Comp
BU6303 6 International Financial Management 20 Optional

Level 4 :120 credits
Level 5 :120 credits
Level 6 :120 credits
Total    :360 credits

BSc Accounting and Finance has been designed and developed to facilitate progression for students into the accounting profession. Modules have been created and developed to optimise exemptions from the examinations of professional accounting bodies. These exemptions being awarded at the discretion of the accounting bodies and not the University.

Formulation of the construct of this programme took cognisance of the accounting environment in England and Wales and the need to consider the long-term aspirations of students undertaking study in accounting and finance. The professional accounting bodies offer currency as they reflect the knowledge and skills required by individuals to operate in the fields of both accounting and finance. The structure of the programme has been designed to optimise exemptions awarded at the discretion of the four chartered accountancy bodies in England and Wales. These include: the Chartered Institute of Management Accountants (CIMA), the Association of Chartered Certified Accountants (ACCA), the Institute of Chartered Accountants of England and Wales (ICAEW) and the Chartered Institute of Public Finance and Accountancy (CIPFA).

The module structure of the programme has been aligned directly to the Chartered Institute of Management Accountants (CIMA). The programme has been updated with the requirements of the new CIMA syllabus which commenced in January 2015. CIMA has awarded eleven exemptions. These are five exemptions at level 4, three at level 5 and three at level 6. The details are outlined in bold in the table below. There is also the possibility of students obtaining a Certificate in Business Accounting after completing level 4 and a Diploma in Management Accounting on completion of level 5. The case study modules have been included in the programme, and identified as good practice by CIMA.

On the basis of module content ACCA have awarded exemptions of up to nine papers across level 4, 5 and 6. The ACCA papers are as follows: F1 Accountant in Business, F2 Management Accounting, F3 Financial Accounting, F4 Corporate Business Law, F5 Performance Management, F6 Taxation , F7 Financial Reporting, F8 Audit & Assurance and F9 Financial Management. Exemptions for F1, F2, F3 and F4 are awarded for completion of the programme. The other exemptions are listed below.

ICAEW have awarded exemptions from up to eight papers as identified in bold in the table below. Students have to achieve a minimum of 50% in the relevant papers in order to be eligible for consideration for the specific exemptions. 

Seven exemptions are available from CIPFA. Three exemptions are general for the programme: Financial Accounting, Management Accounting and Strategy and Policy Development. The other exemptions are detailed below for individual modules. 

All of these exemptions are reviewed annually to ensure that the programme and relevant modules are still current and are consistent with the requirements of the professional accounting bodies. 

BSc (Hons) Accounting and Finance module alignment to four charter accountancy bodies in England and Wales.

Level 4        
BU4009 Management Accounting 1 C1 Fundamentals of Management Accounting  F5 Performance Management Management Information  
BU4007 Financial Accounting 1 C2 Fundamentals of Financial Accounting F7 Financial Reporting Accounting  
BU4010 Quantitative Methods in Finance C3 Fundamentals of Business Mathematics      
BU4006 Business Economics C4 Fundamentals of Business Economics   Business and Finance  
BU4008 Law and Ethics C5 Fundamentals of Ethics, Corporate Governance and Business Law    Law / Assurance Audit and Assurance 
BU4020 Personal and Business Finance      Business and Finance  
Level 5        

BU5007 Management Accounting 2

P1 Management Accounting  F5 Performance management  Management Information  
 BU5006 Financial Accounting 2  F1 Financial Reporting and Taxation F7 Financial Reporting  Accounting   
BU5027 Organisational Management E1 Organisational Management   Business Strategy/Business and Finance  
BU5029 Principles of Marketing and Human Resource Management E1 Organisational Management      
BU5028 Case Study 1 Operational Case Study      
Level 6        
BU6015 Management Accounting 3 P2 Advanced Management Accounting F5 Performance Management Management Information  
BU6013 Financial Accounting 3 F2 Advanced Financial Reporting F7 Financial Reporting  Business and Finance   
BU6023 Project and Relationship Management E2 Project and relationship Management   Business Strategy / Business and Finance  
BU6022 Case Study 2 Management Case Study      
BU6006 Strategic Finance and Accounting    F9 Financial Management Financial Management  Financial Management 
BU6303 International Financial Management    F9 Financial Management  Financial Management Financial Management 
BU6012 Auditing   F8 Audit & Assurance Assurance Audit & Assurance
BU6016 Taxation   F6 Taxation Principles of Taxation Public Finance and Taxation

In addition to the above membership of the Association of Accounting Technicians (AAT) is awarded automatically on graduation from this programme and with twelve months relevant experience. 

Only the exemptions relating to CIMA have been awarded to the Isle of Man College. Exemptions from other accounting bodies will be applied for independently by the Isle of Man College.

KDU will apply independently for all exemptions from accounting bodies.


This programme is available to anyone capable of reaching the required entry standards. The typical applicant will have reached one of the following:

UCAS points:

A minimum of 280 UCAS points from GCE A levels or equivalent. Typical offer is BCC/BBC.

GCSE grade C (or above) in Mathematics is also required.


Extended Diploma requirement is DMM.

BTEC Diploma requirement is D*D*.

Irish/Scottish Highers :

B in 4 subjects.

International Baccalaureate :

 26 points.


15 level 3 credits at Distinction and 15 level 3 credits at Merit


OCR National Extended Diploma: Merit 2

OCR Cambridge Technical Extended Diploma  - DMM

OCR Cambridge Technical Diploma - D*D*

Additional information:

Maximum of 20 points accepted from GCE AS Levels. Welsh Baccalaureate (core) and General Studies A level will be recognised. Also a combination of A Levels and BTECs/OCRs will be accepted.

Applications from non standard candidates from direct entry or overseas at levels 5 and 6 will be considered on the basis of individual merit, matching prior experience to course requirements. Such entrants would receive appropriate support from the programme team to assist in their studies.

The design of this programme was informed by the subject benchmark statements for Accounting (2016) and Finance (2016). The two relevant benchmarks were applied to clarify the scope, quality and development of the programme.

The definitions identified the nature and extent of finance as an activity being concerned with the workings of capital markets and the interaction between such markets and economic units. This leads to exploration of the design and operation of financial systems, structures and instruments which extends to an understanding of financial asset pricing, issues of risk, value maximising behaviour and optimising the behaviours of firms, financial institutions and individuals.

From the accounting benchmark the definition informed construction of the programme by addressing the design, operation and validation of accounting systems and their impact on individuals, organisations, information technologies, markets, society and the environment. This benchmark also identified other areas to include requiring the provision and analysis of information  for a variety of uses: decision-making, accountability, managerial, regulatory and resource allocation purposes. The perspective adopted in the development of the programme aimed to incorporate some aspects of the behavioural, economic, political and sociological balancing both conceptual and applied aspects of the subject.

By using the Subject Benchmark Statements for Accounting and Finance there has been the acknowledgement also of the broad reasons for students studying these subjects. The programme has been developed to ensure that there is relevance to students regardless of their intended outcome.

Additionally, the benchmarks have been applied to establish the cognitive abilities and generic skills required by a degree incorporating accounting and finance. The subject specific knowledge and skills identified by both benchmarks have also been incorporated into the construction of the programme and have been integrated into the Programme Outcomes (see section 23).

The methods of learning and teaching are geared to progression and integration through the levels of the programme.  The individual module descriptors provide details of learning outcomes as well as methods of teaching and learning.  The major forms of teaching methods will be lectures, seminars and workshops with a strong emphasis on computer based skills and knowledge development e.g accounting packages and spreadsheets. Other methodologies will be employed as appropriate.  These may include; field trips, visits, directed reading, interactive learning via the University computer network, case study analysis, individual research, group learning activities, reflective log/portfolio (e.g. utilising student progress files in relation to personal development planning) and presentations. Industry practitioners will also be used wherever possible, as repositories of up to date, expert knowledge in their specialist or functional areas. Representatives from professional accounting bodies will also be used in order to communicate the professional requirements of the industry.   

The Department seeks to deliver varied, high-quality learning experiences, teaching and assessment in order to develop appropriate knowledge and understanding, and to enhance a variety of key/transferable skills. This is facilitated through the outcome-directed nature of learning, teaching and assessment, in a student-centred environment, which provides incremental opportunities for independent and autonomous learning. The assessment strategy for this degree will serve three purposes:

  • To test the level of knowledge and skills acquired, measured against the specified learning outcomes and applied within the fields of accounting and finance
  • To provide the vehicle for modular integration throughout the programme 
  • To promote teaching to learning, which will assist students in the achievement of academic goals and imbue them with skills and attitudes which will assist in life-long learning.

Assessment will follow the university model of a 4,000 word equivalency per module.  Each module will be summatively assessed by a minimum of two assessments, with formative assessment also employed throughout.  Student assessment will employ rigorous, objective testing to ensure that learning outcomes are met. Assessment tasks will grow in sophistication and complexity as a student progresses on the programme.  For example:

  • at Level Four a student may be asked to describe, discuss, identify, and evaluate;
  • at Level Five a student may be asked to examine, analyse, interpret, and differentiate; 
  • at Level Six  a student may be asked to criticise, synthesise, appraise, formulate.

However, it is expected that students will begin to use and develop critical skills from the beginning of the programme. Students will be assessed in a number of ways, including essays, industry-related reports, presentations, assessed seminars, reflective reports, examinations.  The departmental assessment strategy has been created in accordance to the University's Teaching, Learning & Assessment strategy.

As a consequence of the desire to seek optimum exemptions/accreditation to be awarded at the discretion of the professional  accountancy bodies (not the University)- all modules to which exemption/ accreditation could be applied will carry a minimum 75% unseen examination as a part of the assessment strategy at all levels. The reaching of 75% will necessitate a three hour exam.

Students undertaking the BSc single honours route in Accounting and Finance will have the core knowledge and skills relating to financial and management accounting, placed within a management and enterprise which are crucial to the successful operation of all organisations, whether profit or non profit orientated. The significance of the need to study of accounting and finance has been demonstrated by the turmoil in the financial sector and the implications of this for all organisations on a local, national and global level. The demand can be expected to expand for knowledgeable and aware graduates with strong skills (numeric and non numeric) in all organisations. Students could choose to develop careers within the accounting professions (with professional accounting bodies offering at their discretion exemptions/accreditation), in financially orientated organisations e.g  banking or financial services or to apply their skills and knowledge within more generic management roles.

It is anticipated that the programme will contribute to the University’s employability strategy by producing students with sound and well-articulated skills for the workplace and supplying suitably prepared graduates to meet the needs of the local, regional and national economy. The curriculum, through carefully planned modules, will respond to the needs of individual students seeking rewarding employment as well as employers seeking to employ graduates with relevant, generic, transferable and specialist skills.  

In accordance with the QAA Framework for Higher Education Qualifications descriptor, typical holders of the BSc single Honours Accounting and Finance should be able to:

  • apply the methods and techniques that they have learned to review, consolidate, extend 
  • apply their knowledge and understanding
  • initiate and carry out projects; critically evaluate arguments, assumptions, abstract concepts and data (that may be incomplete), to make judgements
  • frame appropriate questions to achieve a solution - or identify a range of solutions - to a problem
  • communicate information, ideas, problems, and solutions to both specialist and non-specialist audiences
  • display qualities and transferable skills necessary for employment requiring the exercise of initiative and personal responsibility
  • dispaly decision-making in complex and unpredictable contexts 
  • display the learning ability needed to undertake appropriate further training of a professional or equivalent nature.  

Consistent with the University’s commitment to widen access and participation, the Department has a flexible admissions policy, and encourages applications from mature students and from groups normally under-represented in higher education. The general policy is to look for a good level of literacy, together with proven interest and/or experience in an appropriate subject. The Department has considerable experience in successfully addressing the practical and learning needs of a wide range of students.  This include mature students, those entering education with a non-standard academic background and those with a wide range of disabilities.  Equality and diversity issues are embedded and addressed in all departmental modules.  

The structure of the programme has been informed by the need for the professional and academic aspirations to be matched with technical and vocational aspects. As a consequence specific modules will incorporate development of IT skills linked directly to academic activity. At level 4 in BU4010 Quantitative Methods in Finance students will be introduced to spreadsheets. At level 5 module BU5028 Case Study 1 and at level 6 module BU6022 Case Study 2 IT skills in spreadsheets and databases will be further developed.

A Certificate in Business Accounting will be available and issued by CIMA at the end of level 4 if students pass all exams and sit one additional exam with the professional body. This has been bourne out of discussions with CIMA to further enhance the employability skills that employers are looking for in our students.

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