Master’s Years 1 & 2 Accounting Auditing Control (CCA)

Discover the different training courses offered by MOMA

This Master’s degree allows graduates to obtain equivalencies for EU 2, 3, 5, 6 and 7 of the DSCG (Diplôme Supérieur de Comptabilité et de Gestion).

The Master’s degree in Accounting Auditing Control (CCA), a five-year program, trains students for careers in auditing and accounting. The teaching team is made up of teachers-researchers who are specialists in the fields of accounting, audit, finance and control, as well as professionals who ensure that the program is closely linked to professional practice. High-level professionals participate in various educational activities in the form of courses and conferences, as well as thesis defenses and internship tutoring.

Why choose Montpellier Management?

A wide range of training courses, with around fifty courses ranging from license to doctorate and leading to state diplomas.
Student support systems, including tutoring sessions, tutorials and access to online resources.
Dynamic professional integration thanks to multiple initiatives: expert interventions, internships, work-study programs, ResUM network, etc.
Research of excellence focused on businesses: 90 teacher-researchers, 5 research teams and 11 chairs.
A strong international dimension with more than 65 destinations spread across more than 25 countries.

Duration
Certification
Level
Location

Campus Richter, Montpellier
ECTS credits

300 crédits

Who is this for?

The Master CCA is ideal for people who want to specialize in auditing and accounting. This program provides students with essential skills in accounting, auditing, finance, management control, information systems and law.

Application requirements

The Master Accounting Auditing Control (CCA) is one of the master’s degrees in the field of Audit, Accounting, Control, Finance. Students can join this program in the first or second year.

The Master 1 is open to students who hold a bachelor’s degree in management, economics, etc. (Licence, BUT, etc.) validated by the completion of 180 ECTS credits. Selection is based on a national SCORE-IAE-MESSAGE (SIM) test, an application form and a possible interview.

The Master 2 is open to:

students who have completed the M1 Accounting Auditing Control (CCA) program at Montpellier Management (no application or interview required)
students who have completed a four-year degree in management, economics, etc. (Master 1 or equivalent) validated by obtaining 240 ECTS credits. Pre-selection is based on an application file, taking into account diplomas and academic or professional background. Final selection is made after an interview.

Foreign students who are not members of the European Union and do not have a French degree must first submit an application to CAMPUS France. Applications will only be reviewed once this formality has been completed.

If you are enrolled in continuing education, please visit this page.

Duration and rythm

The master’s program lasts two years, from M1 to M2. Students can enter the master’s program in the first or second year.

Objectives

The Master Accounting Auditing Control (CCA) trains students to take on strategic roles in companies or accounting firms. Upon completion of the program, students will:

have mastered the auditing and accounting methodologies used by firms
have gained professional experience through internships or work-study programs
have in-depth accounting, legal, and tax knowledge
understand the economic and financial challenges of auditing in an international context
have a good understanding of the challenges and methods of research in accounting, control and auditing

Program

SEMESTRE 1 (30 ECTS)

UE1 – Gestion juridique, fiscale et sociale (6 ECTS)

Droit et fiscalité des groupes (3 ECTS)
Droit du financement (3 ECTS)

UE2 – Finance (6 ECTS)

Finance d’entreprise 1 (3 ECTS)
Evaluation des sociétés et des groupes (3 ECTS)

UE3 – Management et contrôle de gestion (9 ECTS)

Management stratégique (cours en anglais) (3 ECTS)
Modèles d’organisation et contrôle de gestion (3 ECTS)
Techniques quantitatives du contrôle de gestion (3 ECTS)

UE4 – Comptabilité et Audit (3 ECTS)

Comptes de groupes – Consolidation (3 ECTS)

UE5 – Management des systèmes d’information (3 ECTS)

Gouvernance des systèmes d’information (3 ECTS)

UE6 – Anglais des affaires (3 ECTS)

Anglais des affaires : thèmes économiques et managériaux (3 ECTS)

SEMESTRE 2 (30 ECTS)

UE7 – Gestion juridique, fiscale et sociale (4 ECTS)

Droit des affaires (2 ECTS)
Droit fiscal international (2 ECTS)

UE8 – Finance (6 ECTS)

Finance d’entreprise 2 (3 ECTS)
Diagnostic financier approfondi des sociétés et des groupes (3 ECTS)

UE9 – Management et contrôle de gestion (3 ECTS)

Contrôle de gestion stratégique (3 ECTS)

UE10 – Comptabilité et Audit (8 ECTS)

Normes comptables internationales (cours en anglais) (3 ECTS)
Comptabilité (sujets spécialisés) (2 ECTS)
Fusion et opérations assimilées (3 ECTS)

UE11 – Management des systèmes d’information (3 ECTS)

Systèmes d’information – Gestion de projets et PGI (3 ECTS)

UE12 – Anglais des affaires (2 ECTS)

Anglais des affaires : Thèmes économiques et managériaux (2 ECTS)

UE13 – Stage en entreprise et mémoire (280 heures minimum) (4 ECTS)

UE14 – Pré-mémoire de recherche

UE Facultatives

Engagement étudiant
LV2 Espagnol / Allemand
Sport

SEMESTRE 1 (30 ECTS)

UE1 – Fondements comptables, juridiques et financiers (0 ECTS)

Comptabilité financière
Analyse financière
Fusion et consolidation
Droit des sociétés
Droit fiscal

UE2 – Cadre réglementaire, méthodologie et enjeux de l’expertise et de l’audit (10 ECTS)

Cadre règlementaire et organisation de la profession
Démarche générale et méthodologie de l’audit
Missions de l’OTI : certification des infos de durabilité
Introduction à la recherche en comptabilité

UE3 – Audit du système d’information, conseil et reporting (10 ECTS)

Audit interne et contrôle interne
Les outils SI de l’audit et du conseil
Les nouveaux usages du numérique
Automatisation guidée par l’IA / État de l’utilisation de l’IA dans la profession

UE4 – Gestion juridique, sociale, fiscale (10 ECTS)

Difficultés des entreprises et transmission
Droit social des groupes et des restructurations
Droit des obligations
Modes de gouvernance

SEMESTRE 2 (30 ECTS)

UE5 – Normes internationales et comptes de groupes (10 ECTS)

Normes internationales et comptes de groupe
Normes ESRS et reporting de durabilité

UE6 – Information ESG (8 ECTS)

UE7 – Droit des contrats spéciaux (2 ECTS)

UE8 – Communication professionnelle et recherche (10 ECTS)

Mémoire de stage / de recherche
Stage obligatoire (durée 525h minimum)

UE Facultatives

Sport
Engagement étudiant

Access conditions

To apply for a Master 1, go to Mon Master website.

To apply for a Master 2, go to E-Candidat website.

To find out the application periods and access the website, click on the red “Apply” button.

Tuition fees

For students who do not receive scholarships, the registration fees are as follows:

Master’s degree: €254 for the 2025/2026 academic year (this fee includes diploma fees, tuition fees, and university library membership).

For students receiving scholarships who provide proof of conditional notification at the time of registration, no registration fees will be charged. The CROUS will pay the registration fees owed to the institution through the scholarships allocated to the student.

In addition, all students enrolled in initial training at a higher education institution must pay the Student and Campus Contribution (CVEC) before registering. This can be done online at cvec.etudiant.gouv.fr.

Additional informations

Accessibility / Disability

A disability representative is there to welcome you, provide you with information and implement a certain number of arrangements to facilitate your studies and reduce the disability situations you may encounter.

Teaching methods

At Montpellier Management, more than 50 teacher-researchers and 600 external speakers transmit their knowledge to our students, combining academic knowledge and field experience.

Evaluation methods

Student assessment is based on a system of partials and continuous assessment, combining individual and group projects, thus guaranteeing the progressive acquisition of the skills necessary to obtain a state diploma.

Training place

The training takes place at Montpellier Management, Espace Richter, rue Vendémiaire, 34960 Montpellier.