Duration
4 semesters
Component
Faculty of Law, Economics & Management
Location(s)
Orleans
Presentation
The aim of the Master CCA is to train senior managers in accounting and auditing for all types of organizations and business sectors: chartered accountant, statutory auditor, administrative and financial director, associate in an accounting firm, accounting manager in an SME, internal auditor.
The Master's degree is available as a two-year apprenticeship or work-study program (contrat d'apprentissage or contrat de professionnalisation).
This Master's program includes a research track accessible only in the second year. The aim of this track is to train students in and through research who wish to pursue a PhD in Management Sciences.
The CCA Master's degree is supported by the Vallorem laboratory, a joint management science research team of the Universities of Tours and Orléans.
Skills
The program guarantees high-level skills in the disciplines of accounting, auditing and finance for all kinds of organizations (chartered accountants and statutory auditors, SMEs and large corporations, local authorities, etc.).
Useful contacts
UFR DEG International Relations Office :
https://www.univ-orleans.fr/fr/deg/international
international.deg@univ-orleans.fr
Tel: +33(0) 2 38 49 47 30
CAREER GUIDANCE AND INTEGRATION
DOIP
https://www.univ-orleans.fr/doip
02 38 41 71 72
doip@univ-orleans.fr
Organization
Knowledge control
Teaching units are assessed by continuous assessment and/or written and oral final exams. They are definitively acquired once the student has obtained an average grade, and are assigned a coefficient and European credits. Compensations are made over the semester on the basis of the overall average of grades obtained in the various teaching units, weighted by coefficients. Two assessment sessions are organized for each semester.
Special features
The courses are designed to give students the best possible chance of success in taking examinations 1 and 4 of the DSCG.
> 60 hours of intensive preparation for the DSCG are scheduled in May and June, in the form of case studies, with revision, methodological advice and knowledge updating.
> Two galops d'essai (UE 1 and UE 2 of the DSCG) are scheduled in mid-June, with grading strongly integrated for the Master's degree, ensuring optimal training for the national exam.
Program
The Master CCA is divided into two years:
- The first year is open to both initial and continuing training;
- The second year is open exclusively to sandwich courses, mainly apprenticeships or, failing that, professionalization contracts. Generally speaking, apprentices spend one week at the IAE and one week at the company. During the tax period (February-March), they are at their host company or firm.
The research section of the Master's degree in Accounting, Controlling and Auditing is only available in the second year of the Master's program.
Master of Accounting, Controlling and Auditing - Accounting, Controlling and Auditing specialization
Master 1
|
Teaching unit |
Coefficient/Credits |
Hours Lecture courses |
Hours Lectures Tutorial |
|
Semester 7 | |||
|
Block - Accounting - Finance - Auditing | |||
|
Short-term financial management |
3 |
18 |
12 |
|
Group accounts |
4 |
24 |
12 |
|
Accounting difficulties |
4 |
22 |
- |
|
Statutory audit and internal control |
2 |
12 |
12 |
|
Block - Law | |||
|
Employment law for companies, associations and groups |
3 |
18 |
6 |
|
Criminal law and competition law |
2 |
18 |
- |
|
In-depth tax law |
2 |
12 |
6 |
|
Block - Controlling and information systems management | |||
|
Controlling and budgeting |
3 |
14 |
12 |
|
Information systems management |
2 |
18 |
- |
|
Block - Research and communication | |||
|
English |
2 |
- |
15 |
|
Introduction to research |
3 |
18 |
15 |
|
Introduction to documentary research (by the SCD) |
- |
- |
3 |
|
Working independently |
- |
- |
- |
|
Semester 8 | |||
|
Block - Accounting - Finance | |||
|
International accounting |
3 |
24 |
- |
|
Mergers and acquisitions |
3 |
24 |
- |
|
Market and International Finance |
2 |
12 |
6 |
|
Block - Control -Audit | |||
|
Management control and dashboards |
3 |
12 |
12 |
|
Block - Law | |||
|
Contract law |
3 |
18 |
- |
|
International tax law |
2 |
12 |
6 |
|
Company law |
4 |
30 |
- |
|
Group law |
3 |
18 |
- |
|
Block - Research Communication Professionalization |
|
|
|
|
1st year apprenticeship thesis |
5 |
- |
- |
|
English |
2 |
- |
15 |
|
Trade conferences |
- |
- |
- |
|
Working independently |
- |
- |
- |
Master 2
|
Teaching unit |
Coefficient/Credits |
Hours Lecture courses |
Hours Lectures Tutorial |
|
Semester 9 | |||
|
Block - Accounting - Finance | |||
|
In-depth group accounts |
4 |
24 |
- |
|
In-depth accounting difficulties |
4 |
24 |
- |
|
financial engineering |
2 |
18 |
- |
|
Block - Strategy, control and marketing | |||
|
Strategic management |
2 |
12 |
- |
|
Management control and strategy |
2 |
22 |
- |
|
Governance and CSR |
2 |
12 |
- |
|
Marketing and customer relations in accounting firms |
2 |
8 |
4 |
|
Block - Law | |||
|
Company and group law news |
4 |
30 |
- |
|
Block - Information systems management | |||
|
Governance and auditing of information systems 12 hours classroom and 6 hours distance learning |
2 |
12 |
6 |
|
Information systems project management |
2 |
12 |
6 |
|
Block - Research, skills and communication | |||
|
Business English (TOEIC) |
2 |
- |
15 |
|
Skills management: development and support |
- |
6 |
12 |
|
Collaborative applied research and innovation in CCA |
2 |
- |
- |
|
Working independently |
- |
- |
- |
|
Semester 10 | |||
|
Block - Accounting - Finance - Audit | |||
|
In-depth international accounting standards |
2 |
24 |
- |
|
Statutory Auditors |
2 |
20 |
- |
|
Group financial diagnostics and summary documents |
1 |
12 |
- |
|
Block - Management and information systems | |||
|
Information Systems and Enterprise Resource Planning |
2 |
18 |
- |
|
Change management and skills development |
2 |
18 |
- |
|
Block - Law | |||
|
Tax and corporate law news |
3 |
30 |
- |
|
Block - Preparation for UE 1 and 4 of the DSCG | |||
|
Intensive preparation er Galop d'essai for UE1 of the DSCG |
4 |
45 |
- |
|
Intensive preparation and Galop d'essai for UE 4 of the DSCG exam |
4 |
45 |
- |
|
Block - Research, skills and communication | |||
|
Business English (TOEIC) |
2 |
- |
15 |
|
Individual dissertation and defense |
6 |
- |
- |
|
Collaborative applied research and innovation in CCA |
2 |
- |
- |
|
Working independently |
- |
- |
- |
|
Trade conferences |
- |
- |
- |
Admission
Admission requirements
Access to M1 :
Entrance to the first year of the Master CCA is selective, and is open to candidates who have completed : - either a bachelor's degree in Economics and/or Management, with a solid grounding in accounting and law; - or a Diplôme de Comptabilité et de Gestion (DCG). Eligibility is determined on the basis of the application file. Candidates are admitted after passing a selection interview.
Admission to M2 :
Access to the second year of the Master CCA program is regulated by the same procedure for candidates who have not completed the 1st year of the Master CCA program at the Université d'Orléans.
Access is also conditional on obtaining an apprenticeship or professionalization contract.
Students who have completed their 1st year of the Master CCA program at the Université d'Orléans are automatically admitted to the 2nd year of the program, provided they have an apprenticeship or professionalization contract.
N.B.: The apprenticeship or professionalization contract, and in particular the nature of the assignments, must be approved in advance by the training manager(s).
How to register
Access to M1 and M2 :
Admission to 1st and 2nd year Masters programs is selective.
- via the mon master platform in M1.
- via the e-candidat application for M2.
Tuition fees
For students:
https://www.univ-orleans.fr/fr/univ/formation/droits-dinscriptions
For apprenticeship training :
https://www.cfa-univ.fr/la-demarche-apprentissage/apprentis/
For adults returning to school or on a professionalization contract, consult SEFCO.
And then
Professional integration
The vast majority of CCA master's graduates begin their careers as trainee chartered accountants in an accounting and/or auditing firm.
Subsequently, they become chartered accountants and/or auditors in a firm or move towards the functions of:
- accounting collaborator
- trainee chartered accountant
- mission manager within an accounting or auditing firm
- Outsourced Administrative and Financial Director within a firm
- Chief accountant in all kinds of organizations, private or public, small or large, regional, national or international, in all kinds of sectors of activity.