Singapore Management University Bachelor of Accountancy
Credit for prior learning (CPL)/ Exemptions
Based on Bachelor of Accountancy from Singapore Management University, you might be eligible to apply for the following credit(s):
SUBJECT
QUALIFIERS AND CRITERIA
Accounting
A pass mark of 50% is required in all of the modules listed below:
- Financial Accounting
- Financial Reporting and Analysis - Intermediate Financial Accounting
Assurance
A pass mark of 50% is required in all of the modules listed below:
- Accounting Information Systems - Audit and Assurance
Audit and Assurance
A pass mark of 55% is required in all of the modules listed below:
credit for this module is available from 2018 onwards, please check with SMU - ACCT331 Audit and Assurance
Business and Finance
Upper Second or first degree award or 50% is required in all of the modules listed below:
- Accounting Information Systems
- Financial Accounting
- Audit and Assurance
- Management Accounting
- Finance - Economics
Business Planning: Taxation
A pass mark of 55% is required in all of the modules listed below:
credit for this module is available from 2018 onwards, please check with SMU
- ACCT321 Ethics & Social Responsibility - ACCT403 Advanced Taxation
Business Strategy
A pass mark of 50% is required in all of the modules listed below and no less than 50% in the examination element - Strategy
Financial Accounting and Reporting - IFRS
A pass mark of 55% is required in all of the modules listed below:
credit for this module is available from 2018 onwards, please check with SMU
- ACCT224 Financial Reporting and Analysis
- ACCT334 Intermediate Financial Accounting - ACCT335 Advanced Financial Accounting
Financial Management
A pass mark of 50% is required in all of the modules listed below:
- Finance - Financial Instruments, Institutions and Markets
Law
A pass mark of 50% is required in all of the modules listed below:
- Business Law
- Company Law
Management Information
A pass mark of 50% is required in all of the modules listed below: - Management Accounting
Principles of Taxation
A pass mark of 50% is required in all of the modules listed below: - Taxation
Tax Compliance
A pass mark of 55% is required in all of the modules listed below:
credit for this module is available from 2018 onwards, please check with SMU - ACCT223 Taxation
