Accounting – Control – Auditing (CCA): Master's Year 1

Program Year

Obligatoire

  • Consolidation et IFRS 
  • Fiscalité 
  • Droit des sociétés 
  • Langue - Anglais 
  • Professionnalisation (Semestre 1)
  • Corporate Finance
  • Audit externe
  • Management des SI
  • Politique générale et stratégie
  • Droit des entreprises en difficultés 

Obligatoire

  • Normes IFRS et fusion 
  • Finance Internationale 
  • Droit pénal des affaires
  • SI appliquée 
  • Professionnalisation (Semestre 2)
  • Langue - Anglais 
  • Contrôle de gestion
  • Analyse financière des groupes
  • Politique et Ingénierie financière

Academic Training Year 2024 - 2025 - subject to modification

Obligatoire

  • Politique générale et stratégie
  • Management des SI
  • Audit externe
  • Corporate Finance
  • Professionalisation / Livret / BIG DATA + évaluation et patrimoine/ Deloitte
  • Droit des sociétés
  • Fiscalité
  • Droit des entreprises en difficultés
  • Consolidation et IFRS
  • Langue - Anglais
  • Travaux individuels et collectifs

Obligatoire

  • Professionnalisation S2 (UE6 DSCG)/ SPOC RSE
  • Politique et Ingénierie financière
  • Analyse financière des groupes
  • Contrôle de gestion
  • SI appliquée
  • Droit pénal des affaires
  • Finance Internationale
  • Normes IFRS et Fusion
  • Langue - Anglais 
  • Travaux individuels et collectifs

Academic Training Year 2024 - 2025 - subject to modification


Teaching Modalities

Students can take the Master's degree as an initial training program, a work-study program (apprenticeship contract or professionalization contract), and as a continuing education program. Instructional content is identical no matter which program the student chooses, is taught by the same instructional faculty, and is worth equivalent credit towards the DSCG.

This is a 24-month program. If taken as pre-experience training, it can be extended to 36 months to include a gap year. When taken as a work-study or executive education, the program follows this timetable:

  • 1st period, from September to mid-December: alternating between the workplace and the campus
  • a 2nd period, from January to the end of March: full-time at the company
  • a 3rd period, from April to mid-June: alternating between the workplace and the campus
  • a 4th period, from mid-June to the end of August: full-time at the workplace

Because of the program's unique scheduling and the requirements of the Apprenticeship Training Center, students cannot take courses that are cross listed with other programs.

However, students have the opportunity to network during extracurricular activities and professional meet-and-greets. Students in both programs share an academic advisor, which ensures that the academic experience is coherent and cohesive. Because of their particular requirements, however, the two programs are administered separately. This assures a certain stability to students over the two years of the Master's program.

Core courses include financial accounting (group accounting, comparative accounting, international accounting, and IFRS norms); finance (business finance, financial analysis and business valuation, market finance); auditing (internal and external, security auditing); management control; accounting programs; organizational management. All courses are required.

In their courses, students frequently work together on projects. For example, in a pr ofessionalization class, teams from the class sponsor organization challenge students to collaborate on projects about evolutions and issues in the auditing profession or about a given theme.
Under the aegis of the class sponsorship program, students benefit from professional mentoring from the third year of the Bachelor's degree until they graduate from their Master's program. The mentorship takes the form of individualized coaching from the sponsor's HR team during the third year of the Bachelor's degree and the first year of the Master's program (including help with CVs, application letters, and interviews). The sponsor also provides a seminar on online reputation, where students learn to think critically about their profiles on professional and social networks and to gain a more general understanding of the role of the digital in recruitment and in professional life.


Internships and Supervised Projects

The internship is optional but highly recommended and can be as long as three months (if taken between the two years of the program).

Students who opt to take a gap year can have up to 16 months of professional experience, divided into least three internships of a maximum of six months each.
This means that a student in pre-experience training can have garnered as much as 22 months of professional experience by the time they graduate. Students are strongly encouraged to do at least one of their internships abroad.

Work-study students sign 24-month contracts with their host company guaranteeing them work placement once they have completed their program. These students gain cultural as well as professional experience through international study exchanges taken at the beginning of the second year of the Master's program. This program gives them the opportunity to develop relationships with professionals abroad and with local regulatory bodies of the auditing profession.