Master's Degree in Accounting and Auditing

Academic year 2024-25

You can also consult this information for the academic year 2023-24.

New student profile and admission criteria

The Admissions Committee is in charge of student admission. It comprises the programme coordinator, head of studies and admin services manager.

Applicants must have an undergraduate degree in business administration and management, business sciences, business administration, economics or similar to be admitted to the Master's in Accounting and Auditing. Graduates in tourism may also be admitted depending on the accounting subjects included in the degree curriculum at their home university.

Graduates with overseas qualifications or who do not have adequate training in Spanish accounting methods and procedures may be admitted to the master's programme, provided they pass the admission test on accounting skills held in July.

The following selection criteria and weighting will be used:

  1. Academic record. The average mark from students' academic transcripts will be worth a maximum 10 points
  2. Professional accounting experience. A maximum 3 points
  3. Prior university training in accounting and auditing. A maximum 2 points.

The master's programme coordinator is in charge of tutoring and advising enrolled students on academic issues. 

Academic and professional goals

The main goal of this Master's degree programme is to train highly qualified professionals in accounting and auditing. This training will enable students to practice professional activities related to accounting (in accounting departments in businesses/organizations, in the field of accounting-related consulting). If students take subjects in auditing, they will also be prepared for working in the field of auditing.

It is directed at university graduates who wish to expand their level of accounting and auditing knowledge.

Studies on work placement show that 69% of graduates have been promoted or have found work thanks to this programme.

Among the subjects that are offered, pathways are shown that describe how students can receive an exemption from the theoretical part of the first exam that leads to ROAC certification, depending on what undergraduate degree they have.


General competences in this Master's degree programme:

  • The ability to search for and summarize information from different sources in order to critically interpret it and make judgements.
  • The ability to independently adapt to complex situations and problems both during the educational process and as future professionals in a changing environment.
  • The ability to draft reports and communicate them orally in public in a way that is clear, understandable, and thorough, to both specialized and unspecialized audiences.
  • The ability to apply acquired theoretical knowledge in practice.
  • The abilities needed to work in a team.

Specific competences:

  • The ability to understand and interpret accounting theory and regulations that govern the creation of accounting information.
  • The ability to apply advanced methodological and accounting processes based on applicable regulations.
  • The ability to analyse and interpret economic and financial information put out by any kind of organization in order to make critical decisions.

Structure of the study programme


Subjects included in this Master's programme.

Nota Information on specific subjects can be found in the Subjects section of this degree programme's webpage.

The Master's degree programme in accounting and auditing consists of 12 subjects, each worth 7.5 ECTS credits, totalling 90 credits (subjects in the Subjects section that do not have a link are not offered this year). Students must take 60 credits during this Master's programme, of these, 15 are mandatory: 7.5 coming from the internship, and 7.5 from the Master's thesis. The rest of the required 45 credits may be selected from among the 75 that are offered.


 Master's programme structure (60 credits)
 1 Free elective
 2 Free elective
 3Free elective
 4Free elective
 5Free elective
 6Free elective
 7 Internship
8 Master's thesis

All subjects are worth 7.5 ECTS credits, requiring 187.5 hours of work from each student. Auditing I, Auditing II, and Auditing III require more hours of work due to the educational demands made by the ICAC (Spanish Institute of Accounting and Accounts Auditing).


Students who wish to be exempt from the theoretical part of the first exam for being admitted into the ROAC (Spain's official register of auditors) must take the subjects indicated in the following tables, depending on which undergraduate degree they have that allowed them access to the Master's programme. In accordance with that which is detailed in ICAC Resolution of 12 June 2012, the following scenarios are possible: 

  1. Bachelor's degrees.

    Graduates from the UIB's bachelor's degree programme in business management who have taken the elective subject "21226. Comptabilitat i control de gestió" are exempted (by the ICAC) from having to take various subjects. So, in order to receive the ROAC certification, students must take the following subjects:


    1. Financial auditing I
    2. Financial auditing II
    3. Financial auditing III
    4. International regulations and consolidation
    5. Advanced financial and corporate accounting
    6. Accounting for non-profit organizations
    7. Internship
    8. Master's thesis

    Graduates from the UIB's GADE programme who have not taken the subject “21226. Comptabilitat i control de gestió” may do so via a special enrolment in GADE studies.

    Graduates from GADE programmes at other universities (and those without GADE degrees) will have to request that the ICAC individually provide exemption from subjects as per ICAC Resolution of 6 June 2012. Depending on which subjects are exempted, ROAC certification might be possible, however, if it is not, they will advise students on which subjects must be taken.

  2. Other undergraduate degrees.

    Licentiate in business administration and management

    Licentiate in business sciences and economics (business branch)

    Associate degree in business sciences

    Licentiate in business sciences and economics (general branch)

    Licentiate in economics

    1. Financial auditing I
    2. Financial auditing II
    3. Financial auditing III
    4. International regulations and consolidation 
    5. Advanced financial and corporate accounting
    6. Free elective
    7. Internship
    8. Master's thesis
    1. Financial auditing I
    2. Financial auditing II
    3. Financial auditing III
    4. International regulations and consolidation
    5. Advanced financial and corporate accounting
    6. Advanced accounting analysis
    7. Accounting for non-profit organizations
    8. Internship
    9. Master's thesis
    1. Financial auditing I
    2. Financial auditing II
    3. Financial auditing III
    4. International regulations and consolidation
    5. Advanced financial and corporate accounting
    6. Advanced accounting analysis
    7. Management accounting
    8. Accounting for non-profit organizations
    9. Internship
    10. Master's thesis
  3. This certification by the ROAC has been made possible thanks to the collaborative agreement between the Agrupación Territorial de las Baleares del Instituto de Censores Jurados de Cuentas de España (Balearic Regional Institute of Certified Spanish Account Auditors), the Colegio de Economistas de las Islas Baleares (Balearic Islands' Association of Economists), and the University of the Balearic Islands. Through this agreement, professional corporations finance half of the teaching costs associated with the subjects in the Master's degree programme in auditing.

    ICJCE Col·legi d'Economistes de les Illes Balears


Final Exam

Check the syllabi in the "Subjects" section.

Evaluation criteria and exams

Check the syllabi in the Subjects section.


Study programme leadership

Programme directors

Dra. Juana Isabel Genovart Balaguer
(34) 971 17 1363
Dra. Patricia Horrach Rosselló
(34) 971 17 2896

List of professors and the subjects they are in charge of: Subjects.

Composition of the Academic Committee

Patricia Horrach Rosselló
Juana Isabel Genovart Balaguer
  • Antonio Socias Salvá
  • Carlos Mulet Forteza
  • Maria Llompart Bibiloni
  • Emilio Mauleón Méndez
  • Maria Antonia Ribas Bonet