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Course Exemptions

Students interested in pursuing the UBC Diploma in Accounting credential are required to complete all 11 courses in the program. However, in circumstances where an individual has completed a course of equivalent content and rigour to one of the 5 Foundation Courses, exemptions may be granted.

Courses completed outside of Canada and the USA are not eligible for exemptions. 

The following 5 Foundation level courses are eligible for exemption:

  BUSI 293 Introduction to Financial Accounting

Financial Accounting introduces the concepts, principles, and conventions used in preparing financial reports and interpreting financial statements. Students will develop an understanding of accounting policies, their rationale, and the implications for users of financial accounting information.

  BUSI 294 Introduction to Management Accounting

Managerial Accounting focuses on the use of accounting systems in for and not-for-profit organizations to facilitate and influence decision making. The development of analytical skills pertaining to the identification and use of decision-relevant accounting information is emphasized.

Prerequisite or Co-requisite: BUSI 293 or equivalent

  BUSI 335 Management Information Systems

This course examines the use, structure, principles of operation, underlying technologies and components of Transaction Processing Systems. Transaction Processing Systems are the backbone of any information-driven activity in a modern enterprise and are used to support business decision- making, regulatory oversight, intelligence and commercial transactions. Students will explore strategic considerations in information system development and gain an understanding of data capture and organization, user interface, internal controls, e-commerce technology, and risk management.

Exemptions granted in very limited circumstances

  BUSI 370 Finance

Business Finance focuses on the theory and practice of corporate finance. Students will develop a working knowledge of financial markets and the quantitative and critical thinking skills required to analyze and evaluate individual and corporate financing and investment decisions.

Prerequisite or Co-requisite: BUSI 293 or equivalent

  BUSI 393 Commercial Law

Commercial Law introduces the legal environment in which business operates. Students explore legal issues encountered in business, strategies to avoid legal problems, and develop an understanding of the legal principles used by the courts to resolve disputes.

Criteria for exemptions

  • Courses must be completed at a recognized Canadian or American university or college within ten years of application date
  • Minimum grade of 65% or C+ achieved; higher minimum grade may be required for courses taken at some universities, colleges, and poly-technical institutions
  • Course curriculum must demonstrate a breadth and depth of coverage similar to the applicable UBC DAP course

Exemption policies

  • Exemption requests must be submitted at the time of application
  • All decisions regarding course exemptions are final
  • Courses that require formal evaluation by instructor will be required to submit original courses outlines (issued when course originally completed and not the course outlines of the current year)
  • Exemptions granted are used only to determine pre-requisite equivalency and to fulfill graduation requirements
  • Exemptions are not shown on transcripts as transfer credits
  • Exemptions are void should students choose to enroll in the exempted course