Bachelor's Degree in Accounting, Control, and Audit

Accessible en : Formation Initiale et Formation Continue



The principle objective of the Bachelor's degree in Accounting, Control, and Audit is to prepare students to pursue a Master's degree in Accounting, Control, and Audit Stream at the IAE Nice or at another establishment. The Master's degree in Accounting, Control, and Audit is an excellent preparation for a career in chartered accounting or account auditing. Holders of a Master's degree in Accounting, Control, and Audit Stream are exempted from 5 of the 7 exams of the « Diplôme Supérieur de Comptabilité et Gestion (DSCG)”, the French national diploma required to access these careers. They are also eligible to start a chartered accountancy internship and to start their 3-year professional out-placement.

The courses of the Bachelor's degree in Accounting, Control, and Audit are based on the French national program «Diplôme de Comptabilité et de Gestion (DCG) », a level 3 diploma that constitutes the first stage towards qualification as a chartered accountant. The Bachelor's degree in Accounting, Control, and Audit Stream combines courses in the principle disciplines (accounting, law…) with complementary courses (business English, quantitative techniques). A professional internship of 3 months duration is compulsory. 


The holder of the Bachelor’s degree is capable of:

  • Working in an IT environment
  • Organising and planning his activities
  • Understanding the legal and social-economic context
  • Adapting to a new context base on theoretical knowledge
  • Analysing and solving simple management problems (accounting, finance, law, control)
  • Communicating in English


  • Classes take place from Monday to Friday
  • Internship required (between 3 and 6 months)

Conditions and admission requirements

Candidates for the initial course are accepted based on their application according to the following 3 cumulative criteria :

  • Necessary Pre-conditions to Apply :
    • Hold a University Degree Level License 2 or equivalent (DUT, BTS, CPGE….) ;
    • Management aptitude test : Score SIM ( or GMAT ou GRE ou SAT ou TAGE MAGE
  • Academic Merit
  • Career Objectives

Final admission of pre-selected candidates will be based on a written accounting exam (2 hour multiple choice questions) and individual interview. 


The fees are composed of:

  • National fees set by the French Ministry of Education. All students must pay these national fees. The exact amount is published by the Ministry in mid-July.
  • Social Security contribution must be paid by French and foreign nationalities (excluding EU) who are aged less than 28 on 1st October. The following are exonerated: students from EU countries who are covered in their country of origin, family members of SNCF employees, students working at least 96 hours per month, and all students aged 28 years and older on 1st October.
  • Sport and Culture Fee. This fee is voluntary (amount: 30 €). It gives the holder access to the University sports facilities and the right to reductions on cultural activities.
  • Specific Fees. The fees depend on your regime. Please consult the IAE site for information on regime-specific fees. For details on fees use the following link

Formation continue 

Candidates for continuous education (following a 2-year interruption of further education, in employment, on educational leave...) should contact UNICE PRO for further information concerning VAE/VAP (validation of professional skill) and relevant documents.

 UE 1 - Connaissances fondamentales
Culture managériale GLSG511 4 4 40h  -
Droit de l'entreprise GLSG512 2  2 10h  10h
Stratégie GLSG513 2 2 10h 10h
UE 2 - Outils de Management
Techniques Quantitatives de Gestion GLSG521 2 2 10h 10h
Outils informatiques GLSG522 2 2 - 20h
Business English 1 GLSG523 2 2 - 20h
Gestion des ressources humaines GLSG524 2 2 10h 10h
 UE 3 - Gestion comptable et fiscale   
Comptabilité Financière GLCCA531 4 4 20h 20h
Fiscalité des entreprises GLCCA532 4 4 20h 20h
UE 4 - Finance et contrôle
Comptabilité de gestion GLCCA541 2 2 10h 10h
Gestion financière GLCCA542 2 2 10h 10h
Analyse financière GLCCA543 2 2 10h 10h
TOTAL SEMESTRE 5     30 150h 150h


UE 5 - Approfondissement : Finance et contrôle
Simulation de gestion en finance et stratégie GLCCA651 2 2 - 20h
Contrôle de gestion GLCCA652 2 2 10h 10h
Politique financière GLCCA653 2 2 10h 10h
UE 6 - Approfondissement : Comptabilité
Comptabilité approfondie GLCCA661 3 3 20h 20h
Comptabilité de la vie des entreprises GLCCA662 2 2 10h 10h
Fiscalité  2 GLCCA663 2 2 10h 10h
UE 7 - Approfondissement : Droit
Droit de l'entreprise GLCCA671 2 2 10h 10h
Droit des obligations GLCCA672 2 2 10h 10h
Droit social GLCCA673 2 2 10h 10h
Droit pénal des affaires GLCCA674 2 2 10h 10h
UE 8 - Relations professionnelles
Méthodologie de la communication écrite et orale GLCCA681 1 1 - 20h
Business English 2 GLCCA682 2 2 - 20h
Stage (3 mois) et rapport professionnel GLCCA683 6 6 - 60h
TOTAL SEMESTRE 6     30 100h 220h
TOTAL LICENCE 3     60 250h 370h


  • 32111 Accounting
  • 32112 Accounting/Finance auditing and control


  • Accounting firms, banks, industrial or service companies.

Accessible Careers

  • Accounting
  • Chartered Accounting Assistant
  • Administration and Finance