Accounting, Control, Auditing (CCA)

Program type : Initial Training, Apprenticeship Training
Degree : Master's
Discipline(s) : Banking - Finance - Insurance, Business Administration - Management
Place : Paris
Domains : Humanities & social sciences
Teaching language : French, English
Internship required
Prerequisites : L2

The Master’s in Accounting, Control and Auditing (CCA) is a selective three-year program that begins in the third year of undergraduate study (L3 Bachelor’s, CCA track) and includes two subsequent years of study at the Master’s level. The objective is to provide students with the technical, methodological, and institutional skills necessary to become quickly operational in a professional setting. Students learn to apply their technical knowledge to the economic, social, and political context in which they will be working. Courses are taught by high-level working professionals and research professors. The program’s educational goal is twofold: help students to acquire and master management techniques, while developing their critical thinking skills with regard to the management tools they use.
Students in the CCA Master’s program are exempt from having to take nationally-administered public accounting exams (exempt from 5 of 7 required exams).
Through the program, students learn the need to conceptualize accounting and finance for improved understanding in their professional lives of the consequences and social, economic, and organizational implications of changes in these fields.

Learning outcomes

  • Master the legal and accounting-related aspects of current corporate operations
  • Manage human resources and conduct legal and tax-related monitoring
  • Produce financial statements for different types of organizations, tax returns and employer filings
  • Assemble, coordinate and verify accounting data; draft and present legal accounting documents in standardized format
  • Formulate comments and recommendations on accounts and documents verified, prepare forecasts and strategy proposals in response to requests from senior management
  • Conduct analysis of all operations and design an organization’s accounting and financial information system
  • Conduct a management control, external auditing, or statutory auditing mission
  • Work autonomously and in teams
  • Produce written and oral communications and craft appropriate supporting materials, gain mastery of the English language and information and communications technologies


The M1 (S1-S2) and M2 (S1-S2) years can be taken in the format of initial training, work-linked training (apprenticeship or professional experience), or continuing education. Due to DSCT equivalencies granted on the basis of CCA M1 and M2 specialization, no students may enter the M2 year directly. All students must begin the Master’s program in the M1 year.
This is a two-year Master’s degree program, possibly supplemented with an interim year between M1 and M2 for a corporate internship, study abroad, or a personal project.

M1 Accounting, Control, Auditing, Initial Training
M1 Accounting, Control, Auditing, Apprenticeship
M2 Accounting, Control, Auditing


The CCA Master’s educates future executives in the “numbers” professions within organizations. Specifically, these professions include accounting, management control, consulting, and finance (external or internal auditing, corporate consulting, corporate accounting and finance departments, management control, risk management, mergers and acquisitions consulting, public accounting, and statutory auditing).


Gaëlle Jullien (Assistante Formation initiale) :

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