Xiamen University Mpacc has two learning modes, full-time and part-time, lasting for 3 years. Among them, part-time graduate students only recruit on-the-job employees, study on the job and teach on weekends. The teaching place is Xiamen, and the credit system is implemented. Those who meet the requirements of Xiamen University's postgraduate graduation will be awarded the master's certificate of professional accounting and postgraduate graduation certificate recognized by the state.