BSc (Hons) Professional Accounting
01 Sep 2026 - 31 Aug 2028
| Course Leader | Nicola Gilbert, Rhian Gosling |
|---|---|
| Course Team | Jared Davies, Rosemary Eaton, Teresa Marsh, Tamira Rolls, Claudia Scicluna, Rebecca Smith, Joanna Howell, Rebecca Wright |
| Awarding Body | University of South Wales |
| Teaching Institutions | University of South Wales |
| Modes of Study | Full Time, Part Time |
Document Version
| Version | 2 |
|---|---|
| Valid From | 01 Sep 2026 |
| Valid To | 31 Aug 2028 |
QAA Benchmarks
Educational Aim
The programme aims to equip students with advanced accounting knowledge, skills and professional and ethical values and the ability to apply these critically to complex professional scenarios and problems. As such they will be able to develop successful careers as finance professionals across all sectors within the economy.
Learning Outcomes
| A1 | Demonstrate: knowledge and understanding of the underlying principles and concepts relating to financial accounting, double-entry accounting techniques and the preparation of basic financial statements (a); the ability to critical evaluate and apply accounting standards and the theoretical framework in the preparation of financial statements of entities, including groups, and critically analyse and interpret those financial statements (b); |
| A2 | Demonstrate: knowledge and understanding of the business and its environment and the influence this has on how organisations are structured and on the role of the accounting and other key business functions in contributing to the efficient, effective and ethical management and development of an organisation and its people and their interaction with technology, data and information systems |
| A3 | Demonstrate: knowledge and understanding of management accounting techniques to support management in planning, controlling and monitoring performance in a variety of business contexts (a); knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning, decision making, performance evaluation and control, and the critical evaluation of such techniques (b). |
| A4 | Demonstrate: knowledge and skills relating to an understanding of the general legal framework and of specific legal areas relating to business; the ability to assess when to seek further specialist legal advice; and the ability to critically evaluate the legal framework and specific areas (a). |
| A5 | Demonstrate: knowledge and skills relating to the tax system as applicable to individuals, single companies and groups of companies; and the ability to practically apply rules and critically evaluate areas of taxation (a). |
| A6 | Demonstrate: knowledge and skills relating to the nature, purpose and scope of assurance engagements, including the statutory audit and its regulatory environment, together with governance and professional ethics relating to audit and assurance and planning an audit and performing risk assessment; and the ability to practically apply assurance techniques and critically evaluate audit and the regulatory environment (a). |
| B1 | Critically interpret, analyse and evaluate information (financial and non-financial), arguments and evidence |
| B2 | Demonstrate higher level research, application, analysis, synthesis, creativity, evaluation, critical thinking and numerical thinking skills in order to solve complex problems in a professional scenario context and communicate outcomes professionally |
| B3 | Critically evaluate contemporary issues and emerging themes |
| C1 | Technical skills and ethics The skills and abilities to perform activities consistently to a defined standard while maintaining the highest standards of integrity, independence and scepticism. |
| C2 | Creative The ability to use existing knowledge in a new situation, to make connections, explore potential outcomes and generate new ideas. |
| C3 | Digital The awareness and application of existing and emerging digital technologies, capabilities, practices and strategies. |
| C4 | Intelligence The ability to acquire and use knowledge: thinking, reasoning and solving problems. |
Course Structure
Level 4 Modules
| Module Code | Module Id | Module Title | Module Status | Credit Value | Module Type |
|---|---|---|---|---|---|
| AF1U24 | MOD013142 | Management Accounting | Running | 30 | core |
| AF1U25 | MOD013143 | Financial Accounting | Running | 30 | core |
| AF1U26 | MOD013144 | Business & Technology | Running | 30 | core |
| AF1U27 | MOD013391 | Corporate and Business Law | Running | 30 | core |
Level 5 Modules
| Module Code | Module Id | Module Title | Module Status | Credit Value | Module Type |
|---|---|---|---|---|---|
| AF2D01 | MOD013165 | Audit and Assurance | Running | 40 | core |
| AF2D02 | MOD013166 | Performance Management | Running | 40 | core |
| AF2D03 | MOD013167 | Financial Reporting | Running | 40 | core |
Level 6 Modules
Teaching and Assessment
Learning and Teaching Methods
Employer Engagement
Means of Assessment
Learning Support
Course Exit Points
| Award | Criteria | Final |
|---|---|---|
| Bachelor of Science (with Honours) | 360 credits of which at least 100 must be at Level 6 or above, 120 at Level 5 or above, 120 at Level 4 or above and no more than 20 at Level 3 | Final |
| Certificate of Higher Education | 120 credits of which at least 100 must be at Level 4 or above and no more than 20 at Level 3. Students studying 120 internal credits at the required levels above are eligible to exit with a Certificate of Higher Education (Professional Accounting). | Intermediate |
| Diploma of Higher Education | 240 credits of which at least 100 must be at Level 5 or above, 120 credits at Level 4 or above and no more than 20 credits at Level 3. | Intermediate |
Progression Route
Entry Requirements
Admission to the course is typically through the following qualifications:
Part Time
To be eligible to be admitted to the course students must hold the basic minimum qualifications accepted by the ACCA (i.e. two A Levels and three GCSEs or equivalent in five separate subjects, including English and Mathematics).
Subject to ACCA progression rules, entrants to the course can enrol and study for any number of internal papers (up to a maximum of four).
Students who do not hold the minimum entry academic requirements are eligible to join the course if they have relevant practical experience and register under the Diploma Level of the Foundations in Accountancy route with ACCA. Such students will need to achieve passes (or be exempted from) the three FIA Diploma Level papers Business and Technology (FBT), Management Accounting (FMA) and Financial Accounting (FFA)) in order to be transferred to the main ACCA qualification. These are equivalent to all papers in the Applied Knowledge stage of the ACCA qualification. If students choose to sit all three papers internally they will be awarded the relevant exemptions and be able to transfer to the ACCA Qualification but will not qualify for the Diploma. Until students have successfully completed the FIA papers and have been transferred to the main ACCA qualification they will not be able to enter for any of the Applied Skills papers.
Direct entry to the Applied Skills stage
Students who possess qualifications above the basic requirements (such as the CAT or AAT qualifications or an undergraduate degree in Accounting or Business Studies) will be eligible for admission to the Applied Skills stage subject to the exemptions that their entry qualifications give.
Applicants can be admitted at any level of the course provided they can provide documentary evidence of exemptions granted by the ACCA (subject to USW’s internal APL procedure if they are entering part-way through the Applied Knowledge and Applied Skills Level.
Full Time
Entry is available to students who have passed (or who are exempt from) the Applied Knowledge modules, i.e., those who are eligible to commence studies at the Applied Skills Level.
ACCA student registration
ALL students admitted to the course must either be already registered students of the ACCA or in the process of applying for student membership and exemption from any papers for which they qualify.
Documentary evidence of registration and exemptions will be requested at the START of the course and held on file by the relevant year tutor.
It is the students’ responsibility to register with ACCA.
Inclusive Curriculum Statement
The University of South Wales operates a policy of inclusive learning, teaching and assessment to ensure that all students have an equal opportunity to fulfil their educational potential. Course teams will have considered ways of designing out any potentially disadvantageous element of courses during the course design process. However some specific needs may remain, details about how to apply to have your needs assessed can be found at: http://unilife.southwales.ac.uk/pages/3040-disability-and-dyslexia-service/
Addendum for Delivery at a Partner Institution
N/A
Methods Of Quality Standards
N/A
Quality Of Standards Indicators
N/A