Inherent requirements for Accounting courses

These inherent requirements apply to the following courses: Bachelor of Business and Commerce (Accounting) (course code 2753), Graduate Certificate in Accounting (course code 2686), Graduate Diploma in Accounting (course code 2687), Master of Accounting (course code 2691), Master of Commerce (Accounting) (course code 2688), Master of Professional Accounting (course code 2689) and Master of Professional Accounting (Advanced) (course code 2746).

Introduction to inherent requirements for Accounting courses

The University of Western Sydney School of Business strongly supports the rights of all people who wish to pursue an accounting course to achieve their potential and career objectives. The School is committed to making reasonable adjustments to teaching and learning, assessment and other activities to address the impact of students' disabilities so that they are able to participate in their course.

To support potential and current students' decision making, a series of inherent requirement statements has been developed. These statements specify the course requirements of the Accounting course for student admission and progression.

Admission to the accounting profession in Australia is governed by the requirements of the major professional bodies, namely the Institute of Chartered Accountants Australia (ICAA), CPA Australia and the Institute of Public Accountants (IPA). These rules require a minimum of the equivalent three years full time academic study. The University's Accounting units have specific learning outcomes which state the academic content and knowledge requirements that a student must acquire in order to pass the unit.

The inherent requirements outlined below provide a guide for students and staff when deciding whether you are able to meet these requirements and the type of reasonable adjustments that could be put in place to allow you to complete the course without compromising the academic integrity of the course.

How to read the inherent requirement statements

If you are intending to enroll in an Accounting course at the School of Business, you should look at these inherent requirement statements and think about whether you may experience challenges in meeting these requirements. If you think you may experience challenges related to your disability, chronic health condition or any other reason, you should discuss your concerns with a campus Disability Advisor or the School of Business staff, such as the Director of Academic Program, Academic Course Advisor or School Disability Coordinator.

These inherent requirements should be read in conjunction with other course information.

Each inherent requirement is made up of the following five levels:

  • Level 1 - introduction to the inherent requirement
  • Level 2 - description of what the inherent requirement is
  • Level 3 - explanation of why this is an inherent requirement of the course
  • Level 4 - the nature of any adjustments that may be made to allow you to meet the requirement
  • Level 5 - examples of things you must be able to do to show you've met the requirement

Inherent requirement domains

The study of accounting in Australia has no professional constraints but entry into any professional body as a qualified member requires compliance with that body's rules and regulations. A first degree is a requirement common to all accounting bodies recognised in Australia.

In addition, there are five domains of inherent requirements in the Accounting courses. Some domains have a number of sub-domains.

Core units

The domains applicable to core units in the Accounting programs are:

  • Demonstration of minimum knowledge levels

Non-core units

These units simulate aspects of accounting practice where it is necessary to ensure appropriate knowledge, skills and behaviour in order to achieve the learning outcomes of the unit.

The accounting domains applicable to the units auditing, forensic accounting, accounting theory, accounting research in addition to that stated above are:

  • Ethical behaviour
  • Behavioural stability
  • Legal
  • Communication
  • Cognition

These inherent requirements apply to the following accounting courses: