Content Official Master's Degree in Account Auditing and Accounting

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Study guides

Degree obtained:

Official master's degree in Account Auditing and Accounting

Master description

This university master's degree serves those who wish to complete their compulsory training in accountancy and auditing in order to practise as professional auditors. Entry to the Official Register of Accounts Auditors (ROAC) is regulated by the Institute of Accounting and Accounts Auditing (ICAC), dependent on the Ministry of the Economy, industry and Competitiveness. This body sets the academic and professional criteria to be met by an accounts auditor wishing to join the profession. Accordingly, the ICAC determines the modules, blocks and subject areas that aspiring accounts auditors must have taken in order to be exempt from the theory exam for entry to the ROAC (see the ICAC resolution dated 12.6.2012).

Block 1 on accounting and auditing contains the following modules.

  • Module 1. Auditing (18 ECTS credits)
  • Module 1.2. Regulatory frameworks on financial information applicable in Spain (18 ECTS credits)
  • Module 1.3. Other subject areas (4 ECTS credits)

ICAC also establishes a second block on other related subject areas, such as information technologies, company law, corporate economy and taxation, insofar as these relate to accounts auditing.

  • Module 2.1. Legal subject areas: Civil and Commercial Law; Law on Companies, Other Entities and Governance; Bankruptcy Law; Tax Law; Labour and Social Security Law (12 ECTS credits)
  • Module 2.2. Information Technologies and Information Systems (4 ECTS credits)
  • Module 2.3. Other subject areas: General Economics and Financial Economics; Business Economics; Fundamental Principles of Financial Management of Businesses; Mathematics and Statistics (4 ECTS credits)

The content of Module 2.3 and the Civil and Commercial Law and Company Law components of Module 2.1 form part of the access requirements for this programme. For this reason, they are offered as bridging courses to students who lack this knowledge.

During the first semester, students take the modules on accounting and financial information regulations applicable in Spain, plus the module on basic auditing regulations in Spain and its adaptation to international auditing regulations (NIA-ES). They will also take part of the module on other regulatory frameworks, in particular the part dealing with information technology and information systems. In these modules, students acquire the competences needed for the second semester, which includes the module Auditing 2 and the Master's Degree Dissertation.

Course begins on


Course ends on


Teaching timetable

First semester: Monday to Thursday, 5-9pm. Friday: tutoring and curricular activities.

Second semester: Thursday and Friday, 5-9pm. Wednesday: elective subjects.

Study plan structure



Type Credits
Compulsory 48
Optional 6
Master Thesis 6



Module Credits Type
Advanced Financial Accounting and Other Standardised Frameworks 12 OB
Applied Auditing 9 OB
International Accounting Standards (IAS/IFRS) and Consolidation 6 OB
International Standards on Auditing (ISA-ES) 9 OB
Master's Degree Dissertation 6 OB
Other Accounting Matters and Information Technology 12 OB
Company Fiscality and Legal Framework of Competition Situations 6 OT*
Social Corporate Responsibility and Sustainability Reports 6 OT*
Work Placement 6 OT*

* Assignatures optatives a escollir


OB: Compulsory
OT: Optional