BBA(Acc.) students who plan to participate in the Student Exchange Programme in their second year are to note that the following modules must be taken at the NUS Business School:

    * ACC1002  Financial Accounting
    * BSP1004   Legal Environment of Business
    * ACC3601  Corporate Accounting and Reporting
    * ACC3602  Managerial Planning and Control
    * ACC3603  Assurance and Attestation
    * ACC3604  Corporate and Securities Law
    * ACC3605  Taxation
    * ACC3606  Advanced Corporate Accounting and Reporting
    * ACC3611  Corporate Governance and Ethics
    * ACC3612  Risk Management and Internal Control
    * ACC3613  Advanced Assurance and Attestation
    * ACC3614  Valuation
    * ACC3615  Accounting Theory

This is to ensure that the standard and the level of local content would meet the strict requirements for professional Accountant qualification.

Further, the Singapore Studies Module must be taken in Singapore.  Thus, students planning to spend the whole of Year 2 away from NUS should complete the Singapore Studies Module in Semester 1 or 2 of Year 1, and ACC3601 Corporate Accounting and Reporting in Semester 2 of Year 1.  If necessary, ACC3601 Corporate Accounting and Reporting may instead be completed in Semester 1 of Year 3 together with the 5 pre-assigned modules.

Out of the 14 Foundation Modules plus EC2102 Macroeconomic Analysis I, a student must normally have completed at least 10 before going on exchange. Considering the severe scheduling restrictions within the BBA(Acc.) programme, students of good standing may go on exchange if they had completed at least 8 of the 15 modules just mentioned, plus at least 2 other modules that are required to be taken in Singapore. A special example of modules sequence illustrates how students may spend up to 1 year away from NUS.

The NUS General Education Committee must clear any General Education Module taken on exchange; any Breadth Module must likewise be cleared by the NUS faculty or department concerned.

BBA(Acc.) students planning for SEP must read the module sequence before submitting the SEP application.

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