The auditing profession is legally regulated and its practice requires registration in the Official Registry of Statutory Auditors (ROAC, in Spanish), which is accessed after passing a series of theoretical and practical tests, and having accredited professional experience in a firm for a certain period of time.
As this is an official master’s degree and recognised by the Spanish Institute of Accounting and Auditing (ICAC), graduates of the programme will be exempt from the theoretical exam for access to the profession, always depending on the training prior to taking the master's degree.
Once you have completed the theoretical part of the master's degree (September-December), you will do a 5-month internship (January to May) in an auditing firm.
The Institute of Chartered Accountants, and specifically the territorial group of the Basque Country, manages these paid internships for all participants.
Accounts Auditing
| Course and subjects | Semester | Consulta guía | ECTS | Type | Language |
|---|---|---|---|---|---|
S1 | 20 | Compulsory | es | ||
S1 | 3 | Compulsory | es | ||
S1 | 6 | Compulsory | es | ||
S1 | 3 | Elective | es | ||
S2 | 13 | Elective | es | ||
S2 | 9 | ENG/Prácticas externas | es | ||
S2 | 6 | Master Final Project | es |
Face-to-face teaching is the part of the course that is delivered in classrooms and in which lectures have an important weight in terms of teaching
The classes are taught in a way that encourages your participation, teamwork and an approach to the reality and problems of the world of auditing companies. Numerous case studiesare used for this purpose.
During this stage you will do an internship in an auditing firm under the supervision and guidance of an audit professional. You will join one of the audit teams, where you will mainly carry out the various assigned tasks.
Auditors with proven experience will provide you with a practical and broad view of audit work and, in particular, will help you develop certain key skills for your professional development in this field.
The programme is held during the months of the internship (January-May) with four sessions lasting one hour.
- Welcome Day: 5 September 2025
- Start date of the Master's degree: 8 September 2025
- On campus teaching: September to December
- Practical training at the audit firm: January to May
- Mentoring Programme: January to May
- On campus teaching: Monday to Friday from 9:00 to 14:00 and usually two afternoons per week from 15:30pm to 18:30pm.
- Internships will be carried out on a full-timebasis.
After completing the teaching period of the master’s degree, you will have to carry out a research project in the auditing field. You will have to demonstrate an advanced mastery of the competences and skills acquired throughout the master's.
The Master’s project may be of a practicalnature, seeking to resolve challenges in the auditing field, or of a theoretical nature, in which case it must present elements of originality in relation to existing ones.
In addition, it must comply with the specifications and academic rigour required of a Master’s project. The project will conclude with its presentation and defence before an examining committee appointed for this purpose in July.
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