Accounting Control Audit [Master CCA]


Responsible : Véronique PERES
Degree Secretarial Office : 

Partenaires-CCA.jpg


Objectives

This course called Accounting, Control, Audit (ACA) aims at preparing students for all jobs related to audit, control, accounting and consulting whether they intend to work in an accounting firm, in an audit firm or in a company's financial management department.

The advantages of the training course

The DSCG (Advanced Diploma in Accounting and Management) is a national exam, composed of 7 tests: the CCA course is the only diploma which allows students to be exempted from 5 of these tests. It also allows students willing to continue studying to become chartered accountants to register and start their chartered accountancy internship.

All these elements as well as a strong partnership with the Ordre des Experts Comptable and with professionals make it an essential element of recognition and to access all jobs related to accounting and finance.

Skills

  • Financial and accounting skills in a context of national or international standards
  • Skills related to law and accounting of usual operations in a company, of those which affect structures and groups of corporations in the French context or in the context of International Financial Reporting Standards (IFRS) 
  • Skills related to audit and statutory auditors
  • Skills related to management, to the financial strategy and to management control  

Organisation of the training course

  • School days: 
    • Monday, Tuesday and Wednesday for students in first year of Master's Degree in Continuing Education
    • Wednesday, Thursday, Friday and Saturday for students in first year of Master's Degree in Full-Time Education
    • Wednesday, Thursday, Friday and Saturday for students in second year of Master’s Degree in Full-Time Education
  • Compulsory internship (from 4 to 6 months)
  • Capacity: 
    • Year 1: 35 students
    • Year 2: 25 students

 

Conditions

  • To have a CCA Bachelor's degree or an equivalent DCG 
  • Management aptitude test:IAE Score Message, Tage-Mage, GMAT, GRE, SAT
  • Academic merit
  • Career objectives

The candidates declared eligible based on their application file take part in an interview.

Students who got these scores are automatically eligible and go for the interview:

  • SIM:240/400
  • Tage-Mage :350/600
  • GRE :280/340
  • GMAT :420/800
  • SAT :1080/1600

Block Release Training and Continuing Education 

  • The candidates incontinuing education(who interrupted their studies for two years, who are employees or in individual educational leave...) are requested to contact UNICE PRO for all VAE / VAP and application requests
  • The candidates in block release trainingare requested to contact BUSINESS RELATIONS

Costs

The tuition fees include:

  • National fees
    All students must pay national fees.
    The amount is set each year by the Ministry in charge of Higher Education, Research and Innovation.
    The exact amount of these fees is communicated by the ministry (and published on its website) in mid-July.
  • Specific fees
    The amount of specific fees depends on your registration scheme.

To find out whether you are enrolled in a Full-Time Education (FI), a Continuing Education (CF) or a Lifelong Learning (FP) programme, click on the following link: training course scheme

To know about the cost: click on the following link: training course's cost

YEAR 1

SEMESTER 1
CODE Coef. (a)
ECTS (b)
COURSES TUTORIALS
Unit 1: Legal and tax management I
6
The company and its environment

GMEDXE1

1 (2) 24h -
The company's longevity

GMEDXE1

1 (2) 24h -
Tax law GMEDXE3 1 (2) 24h -
Unit 2: Management and control I 6
Assessment of financial and non-financial performance GMECCA21 1 (3) 18h -
Control of the objectives and organisation modelling GMECCA22 1 (3) 24h -
Unit 3: Accounting 6
Accounting according to PCG standards (French generally accepted accounting principles)

GMECCA31

1 (3) 30h -
Accounting according to international standards

GMECCA32

1 (3) 42h -
Unit 4: Law and tax management of corporate groups 6
Presentation of group accounts

GMECCA41

2 (3) 24h -
Tax strategies of corporate groups GMECCA42 1 (1,5) 18h -
Legislation of groups and associations GMECCA43 1 (1,5) 18h -
Unit 5: Management of information systems 6
Governance of information systems GMEDXE4 1 (2) 24h -
Safety of information systems   GMECCA52 1 (2) 18h -
Management software package GMECCA53 1 (2) 18h -
BONUS I (optional: max +0.25 points on the average)
Sport - - - - -
Student commitment - - - - -
Innovation - - - - -
Soft skills : Languages I - - - - -
Soft skills :Personal development I - - - - -
TOTAL SEMESTER 1     30 306h -

 

SEMESTRE 2
CODE Coef. (a)
ECTS (b)
COURSES TUTORIALS
Unit 6: Law and tax management II 3
Development and financing of the company GMECCA61 1 (1) 18h -
Legal and tax aspects of a company's handover

GMECCA62

1 (1) 24h -
Tax issues, advanced tax law GMECCA63 1 (1) 18h -
Unit 7: Finance 3
Financial theory GMECCA71 1 (1) 18h -
Investment and financing policy GMECCA72 1 (1) 24h -
Liquid assets management GMECCA73 1 (1) 18h -
Unit 8: Management and control II 3
Theory of organisations GMECCA81 1 (1,5) 12h -
Performance of organisations GMEDXE5 1 (1,5) 24h -
Unit 9: Accounting and audit 6
Introduction of restructuring operations GMECCA91 1 (1,5) 12h -
General framework of audit GMECCA92 2 (3) 18h -
Ethics and moral code of the chartered accountant GMECCA93 1 (1,5) 12h -
Unit 10:Career objectives and research project I 15
English for finance I GMECC101 1 (2) 18h -
Professional assignment: GMECC102 10 - - -
    • Methodology of the internship report
GMCC1021 - (1) - -
    • Internship or block release training
GMCC1022 - (6) - -
    • Internship report
GMCC1023 - (6) - -
BONUS II (optional: max +0.25 points on the average)
Sport - - - - -
Student commitment - - - - -
Innovation - - - - -
Soft skills : Languages II - - - - -
Soft skills : Personal development I - - - - -
TOTAL SEMESTER 2     30 234h -
           
TOTAL FIRST YEAR     60 540h -

 

YEAR 2

SEMESTER 3 
CODE Coef. (a)
ECTS (b)
COURSES TUTORIALS
Unit 11: Law, tax and social management 6
The international tax system - 1 (3) 18h -
Social law - 1 (3) 18h -
Unit 12:Finance II  6
Financial assessment - 1 (3) 24h -
Financial communication - 1 (3) 18h -
Corporate law and taxation - 1 (1) 12h -
Unit 13: Management and control III 6
Strategy and control - 1 (2) 36h -
Management and organisational modifications - 1 (2) 24h -
Control and approach according to activities - 1 (2) 18h -
Unit 14: Accounting and audit II 6
Restructuring operations - 1 (1) 24h -
Group accounts - 2 (2,5) 42h -
Audit and internal control strategy - 2 (2,5) 42h -
Unit 15: Methodology and final oral exam 6
English for finance II - 2 (1,5) 24h -
Search for information - 1 (0,5) 18h -
The final oral exam and its preparation [FR-EN] - 3 (2) 24h -
To be a researcher in accounting, control, audit - 3 (2) 12h -
BONUS III (optional: max +0.25 points on the average)
Sport - - - - -
Student commitment - - - - -
Innovation - - - - -
Soft skills : Languages II - - - - -
Soft skills : Personal development II - - - - -
TOTAL SEMESTER 3     30 342h -

 

SEMESTER 4 
CODE Coef. (a)
ECTS (b)
COURSES TUTORIALS
Unit 16:Career objectives and research project II 30
Methodology of the internship report - 10 - 18h -
    • Professionnal assignment
- - (3) - -
    • Internship or block release training
- - (9) - -
    • Internship report
- - (9) - -
    • Viva
- - (9) - -
BONUS IV (optional: max +0.25 points on the average)
Sport - - - - -
Student commitment - - - - -
Innovation - - - - -
Soft skills : Languages II - - - - -
Soft skills : Personal development II - - - - -
TOTAL SEMESTER 4     30 18h -
           
TOTAL SECOND YEAR     60 360h


NOTA BENE
:

(a) "Coef." column:Averages (Course Units, Semesters, Years) are calculated based on the indicated coefficients.
(b) "ECTS" column:The ECTS credits indicated in parentheses only apply to students in outgoing or incoming mobility (Erasmus or other international partnership programmes).For students who are properly registered to a course leading to a qualification, the ECTS credits are attributed in the Units.

Codes ROME

  • M1202 Audit and accounting and financial control
  • M1204 Management control

Business sectors

  • Accounting firm 
  • Audit firm 
  • Financial management of a company

The activity can be practised as a professional one (chartered accountant, external auditor) or as a salaried one in accounting firms, in audit firms, in accounting departments of big companies but also of small and medium-size businesses and of companies from the public sector (Town Councils, Prefectures,...) which are related to different services and actors (human resources, financial services, management accountants, managing directors,...).
It varies according to the sector (trade, industry, State Services, ...) and the organisation of the structure (a subsidiary, a branch, an audit firm, ...).

It can be practised on secondment at the customer's home.

Available types of jobs

  • Chartered Accountant 
  • Management accountant 
  • Financial Manager