Program Requirements
The Master of Accounting (Advanced) requires the completion of 96 units, which must consist of:
66 units from completion of the following compulsory courses:
BUSN7005 Contemporary Issues in Accounting
BUSN7008 Financial Statements and Reporting
BUSN7050 Corporate Accounting
BUSN7052 Commercial Law
BUSN8007 Analysis of Financial Reporting
BUSN8013 Seminar in Research Method in Commerce
BUSN8804 Commerce Masters Thesis (24 units)
STAT7055 Introductory Statistics for Business and Finance
18 units from completion of courses from the following list:
BUSN6003 Advanced Management Accounting
BUSN6008 Financial Reporting By Corporations
BUSN7017 Sustainability and Corporate Social Responsibility, Accountability and Reporting
BUSN7021 Taxation Law
BUSN7031 Management Accounting and Cost Analysis
BUSN7036 Financial Statement Analysis
BUSN7054 Auditing and Assurance Services
BUSN7057 Business Association Law
BUSN7066 Data Analytics in Contemporary Accounting
BUSN8051 Advanced Analytics in Contemporary Accounting
BUSN8067 Forensic Accounting
BUSN8068 Accounting for Sustainability
ECON8069 Business Economics
FINM7006 Applied Foundations of Finance
6 units from completion of courses from the following list:
EMET6007 Econometrics I: Econometric Methods
STAT7038 Regression Modelling
6 units from completion of courses from the following list:
BUSN8111 Seminal Research in Accounting
BUSN8101 Special Topics in Commerce
BUSN8145 Corporate Governance: Research Preparation
Students must pass and achieve a minimum 75% weighted average mark in the first 48 units attempted AND have a confirmed supervisor to remain enrolled in the Master of Accounting (Advanced).
If the total number of units attempted exceeds 48 in the same teaching period in which the 48th unit is attempted, exactly 48 units will be used in the calculation of the weighted average mark with units from the course with the highest mark applied first followed by further units from other courses in descending order of marks.
Students who do not achieve a minimum of 75% weighted average mark OR do not have a confirmed supervisor by the completion of the first 48 units will be transferred to the Master of Accounting or Master of Professional Accounting program. Any queries should be directed to the program convener.
Additional Information:
Completion of the Master of Accounting (Advanced) program does not provide automatic entry into the PhD program. Students must apply for the PhD program and meet the admission criteria.
66 units from completion of the following compulsory courses:
BUSN7005 Contemporary Issues in Accounting
BUSN7008 Financial Statements and Reporting
BUSN7050 Corporate Accounting
BUSN7052 Commercial Law
BUSN8007 Analysis of Financial Reporting
BUSN8013 Seminar in Research Method in Commerce
BUSN8804 Master Sub-Thesis (Commerce) (24 units)
STAT7055 Introductory Statistics for Business and Finance
18 units from completion of courses from the following list:
BUSN7006 Public Sector Accounting and Reporting
BUSN7017 Sustainability and Corporate Social Responsibility, Accountability and Reporting
BUSN7021 Taxation Law
BUSN7031 Management Accounting and Cost Analysis
BUSN7036 Financial Statement Analysis
BUSN7049 Corporate Financial Reporting
BUSN7051 Accounting Analytics
BUSN7054 Auditing and Assurance Services
BUSN7057 Business Association Law
BUSN8003 Advanced Managerial Decision Making
ECON8069 Business Economics
FINM7006 Applied Foundations of Finance
6 units from completion of courses from the following list:
EMET6007 Econometrics I: Econometric Methods
STAT6038 Regression Modelling
6 units from completion of courses from the following list:
BUSN8111 Seminal Research in Accounting
BUSN8101 Special Topics in Commerce
BUSN8145 Corporate Governance: Research Preparation
Students must pass and achieve a minimum 75% weighted average mark in the first 48 units attempted AND have a confirmed supervisor to remain enrolled in the Master of Commerce (Advanced).
If the total number of units attempted exceeds 48 in the same teaching period in which the 48th unit is attempted, exactly 48 units will be used in the calculation of the weighted average mark with units from the course with the highest mark applied first followed by further units from other courses in descending order of marks.
Students who do not achieve a minimum of 75% weighted average mark OR do not have a confirmed supervisor will be transferred to the Master of Accounting or Master of Professional Accounting program.
Additional Information:
Completion of the Master of Commerce (Advanced) program does not provide automatic entry into the PhD program. Students must apply for the PhD program and meet the admission criteria.
Master Research
This degree has been accredited at AQF Level 9 with a significant component of Research. Courses in the program include substantial research-based assessments. Students are required to undertake a research method course (BUSN8013) and a research project worth 24 units (BUSN8804). These courses include 100% research-based assessments.
Master Research Training
This degree has been accredited at AQF Level 9 with a significant component of Research. Courses in the program include substantial research-based assessments. Students are required to undertake a research method course (BUSN8013) and a research project worth 24 units (BUSN8804). These courses include 100% research-based assessments.
Capstone Courses
[BUSN8804]Admission Requirements
Applicants must present the following:
- A Bachelor degree or international equivalent in a cognate discipline with a minimum GPA of 6.0/7.0
The GPA for a Bachelor program will be calculated from (i) a completed Bachelor degree using all grades and/or (ii) a completed Bachelor degree using all grades other than those from the last semester (or equivalent study period) of the Bachelor degree. The higher of the two calculations will be used as the basis for admission.
Ranking and English language proficiency: At a minimum, all applicants must meet program-specific academic/non-academic requirements, and English language requirements. Admission to most ANU programs is on a competitive basis. Therefore, meeting all admission requirements does not automatically guarantee entry. In line with the University's admissions policy and strategic plan, an assessment for admission may include competitively ranking applicants on the basis of specific academic achievement, English language proficiency and diversity factors. Applicants will first be ranked on a GPA ('GPA1') that is calculated using all but the last semester (or equivalent) of the Bachelor degree used for admission purposes. If required, ranking may further be confirmed on the basis of:
- a GPA ('GPA2') calculated on the penultimate and antepenultimate semesters (or equivalent) of the Bachelor degree used for admission purposes; and/or
- demonstrating higher-level English language proficiency
Prior to enrolment in this ANU program, all students who gain entry will have their Bachelor degree reassessed, to confirm minimum requirements were met.
Further information: English language admission requirements and post-admission support
Diversity factors: As Australia’s national university, ANU is global representative of Australian research and education. ANU endeavours to recruit and maintain a diverse and deliberate student cohort representative not only of Australia, but the world. In order to achieve these outcomes, competitive ranking of applicants may be adjusted to ensure access to ANU is a reality for brilliant students from countries across the globe.
Assessment of qualifications: Unless otherwise indicated, ANU will accept all Australian Qualifications Framework (AQF) qualifications or international equivalents that meet or exceed the published admission requirements of our programs, provided all other admission requirements are also met.
Where an applicant has more than one completed tertiary qualification, ANU will base assessment on the qualification that best meets the admission requirements for the program. Find out more about the Australian Qualifications Framework: www.aqf.edu.au.
Unless otherwise indicated, where an applicant has more than one completed tertiary qualification, ANU will calculate the GPA for each qualification separately. ANU will base assessment on the best GPA of all completed tertiary qualifications of the same level or higher.
ANU uses a 7-point Grade Point Average (GPA) scale. All qualifications submitted for admission at ANU will be converted to this common scale, which will determine if an applicant meets our published admission requirements. Find out more about how a 7-point GPA is calculated for Australian universities: www.uac.edu.au/future-applicants/admission-criteria/tertiary-qualifications.
Cognate Disciplines
Accounting, Economics, Finance
Indicative fees
- Annual indicative fee for domestic students
- $44,150.00
For more information see: http://www.anu.edu.au/students/program-administration/costs-fees
- Annual indicative fee for international students
- $56,120.00
For further information on International Tuition Fees see: https://www.anu.edu.au/students/program-administration/fees-payments/international-tuition-fees
Fee Information
All students are required to pay the Services and amenities fee (SA Fee)
The annual indicative fee provides an estimate of the program tuition fees for international students and domestic students (where applicable). The annual indicative fee for a program is based on the standard full-time enrolment load of 48 units per year (unless the program duration is less than 48 units). Fees for courses vary by discipline meaning that the fees for a program can vary depending on the courses selected. Course fees are reviewed on an annual basis and typically will increase from year to year. The tuition fees payable are dependent on the year of commencement and the courses selected and are subject to increase during the period of study.
For further information on Fees and Payment please see: https://www.anu.edu.au/students/program-administration/fees-payments
Scholarships
ANU offers a wide range of scholarships to students to assist with the cost of their studies.
Eligibility to apply for ANU scholarships varies depending on the specifics of the scholarship and can be categorised by the type of student you are. Specific scholarship application process information is included in the relevant scholarship listing.
For further information see the Scholarships website.
The Master of Accounting (Advanced) is designed for high-achieving students with backgrounds in accounting, finance, or economics who are seeking a pathway to PhD study specialising in accounting. While it is academically demanding, the program provides a rigorous foundation in accounting theory and research for those with strong quantitative and analytical capabilities. The program includes specialised coursework in one or more accounting disciplines, along with dedicated research training and the completion of a substantial thesis in accounting. It is taught by research-active academic staff, and students engage with both professional and scholarly research throughout their studies. Graduates will develop advanced research skills, gain deep disciplinary knowledge, and demonstrate the capacity to undertake independent research—preparing them for doctoral study or research-focused roles in government, industry, or academia.
Career Options
ANU ranks among the world's very finest universities. Our nearly 100,000 alumni include political, business, government, and academic leaders around the world.
We have graduated remarkable people from every part of our continent, our region and all walks of life.
This program is available for applications to commence from first semester, 2026
Learning Outcomes
- Critically integrate advanced theoretical, technical and research-based accounting knowledge to evaluate complex and emerging accounting issues, demonstrating scholarly and professional insights.
- Exercise independent judgement to critically analyse and develop solutions to novel and complex accounting problems, incorporating social, ethical, economic, regulatory, sustainability, governance and global perspectives as appropriate.
- Design, execute, and effectively communicate a substantial research-based project addressing advanced accounting and accounting-related problems.
- Articulate complex accounting ideas and theoretical issues to both specialists and non-specialists.
Research Strengths
This degree has been accredited at AQF Level 9 with a significant component of Research. Courses in the program include substantial research-based assessments. Students are required to undertake a research method course (BUSN8013) and a research project worth 24 units (BUSN8804). These courses include 100% research-based assessments.
Inherent Requirements
Information on inherent requirements is currently not available for this program
Further Information
Students seeking CPA Australia or Chartered Accountants Australia and New Zealand accreditation are referred to the Master of Professional Accounting or Master of Accounting.