Applicants to the Master's Degree in Accounting and Auditing must have a Degree in Business Administration and Management or a qualification awarded within the former Spanish higher education framework in business studies, business administration, economics or any earlier qualification equivalent to these. Graduates in tourism and economics may also be admitted, in accordance with the curriculum at their home university. The programme coordination team will assess these curricula to verify whether they include accounting subjects.

Graduates with overseas qualifications who do not have suitable training in the Spanish accounting system may be admitted to the programme where they can demonstrate sufficient accounting skills. They will be able to demonstrate these skills by sitting an admission test.

Students interested in applying for a spot on the programme must submit their pre-registration application within the deadline stated on the website, and in accordance with the procedure for each academic year, as set by the UIB Centre for Postgraduate Studies (CEP).

The CEP will verify whether applicants fulfil the requirements for admission to the programme and, subsequently, submit the application to the programme coordinators to consider and decide on admission.

Finally, the CEP will publish the list of admitted students and provide the enrolment dates.

This procedure is governed by Regulatory Agreement of 23^rd March 2022 that governs Entry and Admission to Official Master’s Programmes, published in the extraordinary issue of FOU no. 534 of 31^st March 2022 (https://seu.uib.cat/fou/acord/14423/), implementing Article 18 of Royal Decree 822/2021 of 28^th September that sets out the Organisation of Higher Education Programmes and the Quality Assurance Procedure.

The programme coordination team will be responsible for managing admissions.

Admission Requirements

Accreditation in the Programme's Languages of Instruction

The teaching languages on the programme are Spanish and Catalan, since both are co-official languages in the Balearic Islands. Lecturers may teach their classes in either language.

In this sense, non-native students must at least have an accredited level equivalent to B2 in the Common European Framework of Reference for Languages: Learning, Teaching, Assessment (Ministry of Education, Culture and Sport, 2002) from the European Union Council. B2-level Spanish and Catalan will be deemed accredited for candidates who fulfil any of the following conditions:

1. Submitting certificates or diplomas equivalent to a B2 level, in accordance with the Common European Framework of Reference for Languages: Learning, Teaching, Assessment (Ministry of Education, Culture and Sport, 2002)
2. Having taken university courses in the stated language
3. Having taken high school studies in the stated language
4. Having passed an interview with the master's coordinators.

Specific Test on the Spanish General Accounting Plan

Graduates with overseas qualifications who do not have suitable training in the Spanish accounting system may be admitted to the programme where they can demonstrate sufficient accounting skills.

They will be able to demonstrate these skills by sitting an admission test comprised of solving a case study through applying the current Spanish General Accounting Plan. It will include account entries on goods sales and purchases, VAT settlements, staff costs, accrual adjustments, sales and purchases of property, plant and equipment, depreciations, and net equity, and financial liability and asset transactions.

Where required, two tests will be taken per academic year, one in mid-July and one in early October, in accordance with pre-registration deadlines. Applicants who are admitted must sit the test when they are requested to do so by the master's programme coordination team.

Admission Criteria

The selection criteria for students who meet the requirements, as well as the relative weighting, are as follows:

1. Average mark from the academic record/transcript for studies granting admission to the programme: up to 10 points
2. Professional experience: up to 3 points for experience in accounting
3. University-level training in accounting and auditing: up to 2 points.

June

July

Setember

For further information on enrolment deadlines, please see 'Master's Admissions Process? > Enrolment > Enrolment Deadlines'.