Legal Notice 108 of 1998 Malta Government Gazette No. 16,608 28 April 1998 Amended by: Legal Notice 167 of 1998 Malta Government Gazette No. 16,638 3 July 1998 Legal Notice 237 of 1998 Malta Government Gazette No. 16,696 27 October 1998 Legal Notice 74 of 2007 Malta Government Gazette No. 18,058 30 March 2007 Legal Notice 379 of 2007 Malta Government Gazette No. 18,152 23 November 2007
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EDUCATION ACT (CAP. 327) Bachelor of Accountancy (Honours) - B. Accty. (Hons) Degree Course Regulations, 1998 IN exercise of the powers conferred upon him by sections 30 (5) and 31 (6) of the Education Act (Cap. 327), the Chancellor of the University of Malta has promulgated the following Regulations made by the Senate of the University of Malta by virtue of the powers conferred upon it by sections 31 and 35 of the said Act:
Citation and Interpretation 1. (1) These Regulations may be cited as the Bachelor of Accountancy (Honours) - B. Accty. (Hons) Degree Course Regulations, 1998.
(2) In these Regulations, unless the context otherwise requires-
"the Board" means the Board of the Faculty of Economics, Management and Accountancy;
"the Course" means the Course of Studies leading to the Degree of Bachelor of Accountancy (Honours) - B. Accty. (Hons);
"the Degree" means the Degree of Bachelor of Accountancy (Honours) - B. Accty. (Hons).
Applicability 2. These Regulations shall apply to courses starting in 1996 or later.
Eligibility for the Degree 3. A candidate must in order to be eligible for the award of the Degree:
(a) register as a regular student in the Course in accordance with Regulations 4 and 5 below:
(b) complete the Course, qualify in the examinations and satisfy any other requirements prescribed in these Regulations; and
(c) satisfy any other requirements prescribed in any other relevant Statutes and Regulations of the University.
Registration 4. A candidate shall register on the prescribed form within the time specified by the Office of the Registrar.
Course Requirements 5. A candidate may be admitted to the Course if he:
Either
(a) satisfies all the requirements leading to the degree of Bachelor of Commerce and has been placed in Category IIB or better, and has obtained an average mark of 65% in the 56 credits assigned to the second and third year study-units of the Accountancy area of study;
Or
(b) satisfies all the requirements leading to the degree of Bachelor of Science (Business and Computing) and has been placed in Category IIB or better, and has obtained an average mark of 65% in the 56 credits assigned to the second and third year study-units of the Management area of study,
Provided that candidates accepted under this paragraph must obtain an average mark of 65% in the following study-units:
ACC3131 - Financial Reporting
ACC3221 - Fundamentals of Management Accounting
ACC3311 - Elements of Taxation
ACC3411 - Principles of Auditing
ACC3431 - Financial Accounting
ACC3821 - Company Law for Accountants.
Course Structure
6. (1) The Course shall normally extend over a period of two years.
(2) A student may not take the Final Examination later than two years from first registration for the Course except with the permission of Senate given in special circumstances.
(3) The Course shall consist of a number of study-units. Credits are awarded to candidates who successfully complete study-units.
(4) A Catalogue of study-units, with the Credits assigned to each, shall be published at the start of every academic year following the approval of the Board.
(5) A student shall obtain not less than 34 credits in order to complete the Course. The credits shall be selected from the list of study-units specified for the Honours level in Accountancy.
Individual Project
7. Students shall be required to write a dissertation/project report on a subject approved by the Board which shall be submitted for examination before the end of the Course.
Final Examination
8. (1) At the end of the Course and after obtaining the minimum number of credits stipulated in Regulation 6(5) above, a student shall be required to sit for the Final Examination; provided that students accepted under Regulation 5(b) shall also pass the Intermediate Examination as prescribed in the Regulation before being allowed to sit for the Final Examination.
(2) The Final Examination shall consist of seven papers and the dissertation/project. A viva voce examination may also be held.
(3) The dissertation and examinations are graded in descending order of merit: A, B, C, D and F, where F indicates Fail.
(4) There shall be two sessions of examinations: one session is normally held in June and a Supplementary Session is normally held in September.
Supplementary Examination and Termination of Courses
9. (1) Students who fail in not more than three papers of the Final Examination may be allowed to sit for a Supplementary Examination in the following session in the papers failed.
(2) Students may not be allowed to repeat the Final Examinations except in the case where a student fails in only one paper of the Supplementary Examination. A student who fails in only one paper of the Supplementary Examination shall be required to repeat the entire Final Examination in the following year.
(3) For the purpose of this Section the term "paper" includes a dissertation/project.
Final Grading
10. (1) The final grading of a student for the Degree shall take into account his performance at the Final Examination, which shall account for 70% of the final weighting, the credit certificates and grades obtained during the Course which shall account for the other 30%.
(2) The names of students who qualify for the award of the Degree shall be published in alphabetical order on a list divided in the following categories:
First Class
Second Class Upper Division
Second Class Lower Division
Third Class.