Accounting Control Audit [L3 CCA]

Responsibles : Véronique PERES and Aymen SMONDEL
Degree Secretarial Office : 


The 3rd year of Bachelor's Degree prepares students coming from DUT, BTS or intensive foundation degree training courses who completed a second year of Bachelor's Degree to continue their studies in all Master's Degree training courses related to accounting. The courses are based on the national DAM (Degree in Accounting and Management) syllabus.

During the academic year, the courses associate the main subjects (accounting, finance, management control) to additional subjects (quantitative techniques, business English..).

The advantages of the training course

This Bachelor's Degree offers a versatile training course organised around three main themes: finance, management control and accounting, along with two support course units which are law and taxation.


  • financial skills related to business or market
  • accounting skills in a context of national or international standards
  • related to the accounting, financial and organisational audit
  • related to law, taxation and to the accountancy of the company's usual operations of these which affect structures and groups of companies in the French context or in the context defined by international standards (IFRS which means International Financial Reporting Standards) 
  • related to management, to the financial strategy and to management control 

Organisation of the training course

  • School days: Monday, Tuesday, Wednesday, Thusday, Friday, Saturday
  • Internship: at least 3 months (from April on)
  • Capacity: 80 students
  • Selection rate: 10%
  • Success rate: 100%



  • To have a two-year Higher Education diploma or an equivalent 
  • To take an aptitude test in management: Score IAE Message, Tage-Mage, GMAT, GRE, SAT
  • Academic merit 
  • Career objectives

The candidates declared eligible based on their application file take part in an interview.

Students who got these scores are automatically eligible and go for the interview:

  • SIM : 240/400
  • Tage-Mage : 350/600
  • GRE : 280/340
  • GMAT : 420/800
  • SAT : 1080/1600

Continuing education 

Candidates in continuing education(who interrupted their studies for two years, who are employees or in individual educational leave...) are requested to contact UNICE PRO for all request for VAE/VAP and for application


The tuition fees include:

  • National fees
    All students must pay national fees.
    The amount is set each year by the Ministry in charge of Higher Education, Research and Innovation.
    The exact amount of these fees is communicated by the Ministry (and published on its website) in mid-July.
  • Social security contribution
    The following students have to pay the Social Security contribution: French or foreign students from a non-European country) who will be less than 28 years old by 1st  October.
    The following students don't have to pay this contribution: students from the European Union who benefit from a Social Security cover in their home country, members of SNCF households, students who work for at least 96 hours per month and all students who will be more than 28 years old by 1st October.
  • The culture and sport contribution: this contribution is optional and amounts to 45€. It provides access to all sport facilities at the University and to discounts on cultural activities. 
  • Specific fees
    The amount of specific fees depends on your registration scheme.

To find out whether you are enrolled in a Full-Time Education (FI), a Continuing Education (FC) or a Lifelong Learning (FP) programme, click on the following link: training course scheme

To know about the cost: click on the following link: training course's cost



CODE Coef. (a)
ECTS (b)
Unit 1 : Management tools I 6
IT tools GLEECA11 1 (2) - 18h
Quantitative management techniques GLEECA12 1 (2) - 18h
Living language level III: Business English I GLEECA13 1 (2) 12h 6h
Digital skills level III (on-line) KCECRS1 1 - - -
Information skills level III (hybrid) KCINFS1 1 - - -
Unit 2: Managerial culture 6
Human resources management GLEECA21 1 (2) 12h 6h
Strategy GLEECA22 1 (2) 12h 6h
Managerial culture GLEECA23 1 (2) 12h 6h
Unit 3: Financial Accounting 6
Financial accounting GLEECA31 2 (4) 24h 12h
Business accounting GLEECA32 1 (2) 12h 12h
Unit 4: Finance 6
Portfolio management GLEECA41 1 (2) 12h 12h
Financial analysis GLEECA42 1 (2) 12h 6h
Financial policy GLEECA43 1 (2) 12h 12h
Unit 5: Taxation 6
Taxation of professionals: The VAT GLEECA51 1 (2) 12h 6h
Taxation of professionals: the ICB (Industrial and Commercial Benefits) GLEECA52 1 (2) 12h 12h
Taxation of private individuals: the Income Tax GLEECA53 1 (2) 12h 12h
BONUS I (optional: max +0.25 points on the average)
Sport - - - - -
Student commitment - - - - -
TOTAL SEMESTER 1     30 156h 144h


CODE Coef. (a)
ECTS (b)
Unit 6: Management tools II 6
Management simulation in the Financial Field  GLEECA61 1 (3) - 18h
Living Language Level III: Business English I GLEECA62 1 (3) - 18h
Written skills level III (on-line) KCNUMS2 1 - - -
Unit 7: Law 6
Competition law GLEECA71 1 (2) 12h 12h
Contract law GLEECA72 1 (2) 12h 12h
Commercial criminal law GLEECA73 1 (2) 12h 12h
Unit 8: Advanced Accounting 6
Advanced Accounting GLEECA81 1 (6) 24h 12h
Unit 9: Management control 6
Management accounting GLEECA91 1 (3) 12h 12h
Management control GLEECA92 1 (3) 12h 12h
Unit 10: Internship 6
Internship GLEECA10 - (6) - -
BONUS II (optional: max +0.25 points on the average)
Sport - - - - -
Student commitment - - - - -
TOTAL SEMESTER 2     30 84h 108h
TOTAL BACHELOR'S DEGREE     60 240h 252h



(a) Column "Coef.": Averages (Units, Semesters, Years) are calculated based on the indicated coefficients.

(b) "ECTS" column: The ECTS credits indicated in parentheses only apply to students in outgoing or incoming mobility (Erasmus or other international partnership programmes). For students who are properly registered to a course leading to a qualification, the ECTS credits are attributed in the Units.

ROME Codes

  • M1202: Accounting and financial audit and control
  • M1203: Accounting

Business sectors

  • Accounting firm
  • Audit firm
  • Financial company management 

The activity can be practised as a professional one (chartered accountant, external auditor) or as a salaried one in accounting firms, in audit firms, in accounting departments of big companies but also of Small and medium-size businesses and of companies from the public sector (Town Councils, Prefectures,...) which are related to different services and contributors (human resources, financial services, management accountants, managing directors,...).
It varies according to the sector (trade, industry, State Services, ...) and the organisation of the structure (a subsidiary, a branch, an audit firm, ...). 
It can be practised on secondment at the customer's home.


Available types of jobs

  • Chartered Accountant 
  • Management accountant 
  • Financial Manager





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