(Issued under Decision No. 3220/QD-DHNT dated August 15, 2025)

1. Program objectives

Overall objective

The Accounting program, specializing in Accounting and Auditing with ACCA orientation, is a Bachelor of Accounting program with an international career orientation that meets the requirements for high-quality human resources: possessing good political qualities, professional ethics, culture, and health; having social responsibility; having solid practical knowledge; comprehensive, in-depth, and modern theoretical knowledge of accounting, auditing, taxation, and finance according to international practices; having basic knowledge of social sciences, politics, and law; possessing critical thinking, analytical, synthesis, and professional accounting and auditing skills in an international environment; and having the ability to adapt and integrate well into a dynamic, international business environment.

Specific objectives

Bachelor of Accounting, specializing in Accounting and Auditing with ACCA orientation:

PO1:Graduates are likely to take on positions in accounting, auditing, taxation, finance, etc., at Big4 international auditing firms, multinational corporations, accounting and auditing firms, and other large enterprises in Vietnam.

PO2: Possesses innovative capabilities, practical skills and professional ethics, the resilience to overcome difficulties and challenges, social responsibility, and the capacity for lifelong learning.

PO3: Possesses fundamental knowledge and methodology in social sciences, economics, politics, law, business, and management; has specialized knowledge and practical professional skills in accounting, auditing, taxation, and finance; proficient in foreign languages, possesses digital skills, and is capable of applying information technology in the fields of accounting, auditing, taxation, and finance.

PO4: Possesses in-depth knowledge of international accounting and auditing standards; capable of adapting and working in an international environment.

2. Program learning outcomes

The Accounting and Auditing with ACCA orientation program is designed to ensure that graduates achieve the following learning outcomes:

Knowledge:

PLO1:Applying foundational knowledge in social sciences, economics, politics, law, business, and management to studies and work.

PLO2:Applying knowledge of accounting, auditing, taxation, and finance in accordance with international and Vietnamese regulations and standards.

PLO3:Analyzing and evaluating issues in the fields of accounting, auditing, taxation, and finance, and subsequently proposing appropriate solutions to support user decision-making and improve business performance.

Skills:

PLO4:Proficient in communication skills, information transmission, and working in a multicultural environment.

PLO5:Possesses innovative skills (creative thinking, willingness to embrace new things and initiate new ideas).

PLO6:Proficient in preparing and auditing financial statements according to international standards; skilled in identifying and resolving problems in the fields of accounting, auditing, taxation, and finance.

PLO7:Proficient in English, achieving level 5/6 of the Vietnamese Foreign Language Proficiency Framework as stipulated in Circular No. 01/2014/TT-BGDDT. Able to use English to analyze, process, verify, evaluate, and provide information in the fields of accounting and auditing.

PLO8:Achieved a 5/8 level in proficiency across digital competency groups (data and information mining; communication and collaboration in the digital environment; digital content creation; safety), a 4/8 level in artificial intelligence application competency according to the Digital Competency Framework as stipulated in Circular No. 02/2025/TT-BGDDT dated January 24, 2025, of the Ministry of Education and Training; proficient in office computer skills (according to the standards of Circular 03/2014/TT-BTTTT) and able to use several enterprise accounting software programs.

Autonomy and responsibility:

PLO9:Proactively plan, implement, and manage professional activities effectively; proactively learn and adapt to change, demonstrate resilience in overcoming difficulties, and possess a progressive spirit.

PLO10:They demonstrate a spirit of cooperation, respect for differences, and proactive support, guidance, and promotion of effective teamwork.

PLO11:Demonstrate competence, professional ethics, and social responsibility in professional activities.

3. Curriculum framework

* Students can choose to study a second foreign language as part of the training program (selecting one of the following languages: English, Chinese, Japanese, French, or Spanish). Upon completion of the second foreign language modules, students must achieve level 3/6 in the 6-level Foreign Language Proficiency Framework for Vietnam, as stipulated in Circular No. 01/2014/TT-BGDĐT. The results of the second foreign language course are not included in the cumulative GPA and are not a requirement for evaluating the program’s learning outcomes. The learning results are recorded and accompanied by a student’s Certificate of Learning.