University master's degrees
University Master's Degree in Account Auditing and Accounting

Official Master's Degree in Account Auditing and Accounting

Access

Access to this master's degree is open to holders of an official bachelor's degree from a Spanish university or from another higher education institution within or outside the European Higher Education Area, provided this gives access to postgraduate studies in the country of issue.

Admission requirements

Part of the information in this section is under evaluation by the Agència per a la Qualitat del Sistema Univesitari de Catalunya (AQU)

A university qualification is required to gain admission to the master’s degree, as well as basic knowledge of Spanish accounting, Spanish commercial law, Spanish taxation, and financial matters applied to the company.

The following can gain admission to the master’s degree:

a) People who hold a bachelor’s degree in Business Administration, Accounting and Finance, double degrees in the above subjects with Law, Marketing or equivalent qualifications (obtained at Spanish universities).

The following can also gain admission:

b) Graduates in Economics or in Tourism and Labour Relations or equivalent (degrees obtained at Spanish universities). Students with these qualifications must take training supplements adapted to each case (up to 12 ECTS credits).

c) Graduates in Law (degrees obtained at Spanish universities). Students with these qualifications must demonstrate professional experience of at least two years in the accounting or auditing field and must take training supplements (up to 12 ECTS credits).

d) Graduates in Business Administration and Accounting and Finance and equivalent from countries outside Spain must take training supplements in Spanish accounting and commercial law (up to 12 ECTS credits).

To access the program, it is necessary to demonstrate sufficient proficiency in Spanish (minimum B2 level according to the Common European Framework of Reference for Languages – CEFR), ensuring comprehension and active participation in the program’s learning activities.

Language proficiency must be documented through an officially recognized certificate (such as DELE, SIELE, or equivalent certifications issued by universities or official language centers).

To properly assess communicative competence in academic contexts, an individual interview conducted by the master’s admission committee may be considered as a complement or alternative, during which the candidate’s linguistic ability to successfully follow the program can be directly verified.

Having completed university studies at a Spanish or Latin American university will not, by itself, be sufficient to meet this language requirement.

Selection criteria

The following assessment criteria shall be applied in the candidate selection procedure (max. 5 points):

The weighting of the 3 points will be calculated as follows:

        X = 3 x (Average mark which exceeds 5 points) / 5

  • Professional experience: professional experience in the field of accounting and auditing will be assessed (up to 1 point)
    • Professional experience of between 6 months and 1 year: 0.6 points
    • Professional experience of more than 1 year: 1 point
  • The contents of a letter of presentation (0.5 points).
  • A letter of recommendation from a university lecturer from a professional field (0.5 points)

Complementary training

For the admission profiles included in groups b) and c), the training supplement credits (minimum 6 ECTS credits and up to 12 ECTS credits) shall be chosen from among the following subjects of the UAB Bachelor’s Degree in Accounting and Finances:

  • Financial Accounting II (6 ECTS credits)
  • Methods of Financial Evaluation I (6 ECTS credits)
  • Financial Statement Analysis (6 ECTS credits)

For those in group c, it will moreover be necessary to demonstrate minimum professional experience of two years in the field of accounting and/or auditing.

Students admitted to the master’s degree from profile d) must take 12 ECTS credits in training supplements in the subjects of the UAB Bachelor’s Degree in Accounting and Finances:

  • Financial Accounting II (6 ECTS credits)
  • Introduction to Law (6 ECTS credits)

Depending on the area of knowledge and on the study plan followed, for each student the coordinator shall determine the credits that it is necessary to take, up to a maximum of 12.

This document details and explains the number and type of training supplements for each of the admission profiles defined.

These supplements correspond to subjects of the UAB Bachelor’s Degree in Accounting and Finances which will be taken during the first semester of the master’s degree and are compatible with the master’s degree’s own subjects.