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Master 2 CCA - Courses: Accounting, Control, Auditing

Teaching method: Initial training, Continuing education or Work-linked training

Location : Aix en Provence, Marseille

Type of degree: Master

Duration of studies: 2 years

Output level: Bac+5

Language(s) : French

Department : Finance Accounting Audit

  • Objectives

    The second year of the Master's programme enables students to acquire "business" skills that they can apply during their internship. The students who will enter the job market will have acquired technical skills that are essential in each profession, but will also have developed the personal skills needed to integrate different structures: accounting firms, consulting and auditing firms, companies and industrial groups, credit institutions, insurance companies, venture capital companies. In addition, the students have necessarily acquired the DSCG level since this is the condition for obtaining the CCA accreditation, it being understood, moreover, that obtaining this accreditation requires compliance with a volume of hours per EU set by the Ministry.

    At the end of the training, the graduates will have acquired the following skills:

    • Ensure compliance with legal obligations (including tax and accounting)
    • Ensuring consistency of financial choices
    • Designing, deploying information for management control purposes
    • Participate in audit missions
    • Ensuring control of information systems
    • Knowing how to communicate in a professional environment
  • Teachings

    As in the first year, in the second year, there are two curricula, one for initial training, one for continuing education, alternating :

    Master 2 Accounting, Control, Auditing (CCA) - Classical training (60 credits)

    • Semester 3 M2 Accounting, Control, Auditing (CCA) - Classical training (30 credits)
    • Law and accounting (8 credits)
      • Law and accounting of day-to-day operations
      • Law and accounting of transactions affecting structures and groups of companies
    • Audit and taxation (6 credits)
      • Audit and statutory auditors: legal aspects
      • Taxation
    • Strategic management and controlling (8 credits)
      • Managing the entity's scope of consolidation
      • Controlling
    • Finance (8 credits)
      • In-depth financial diagnosis and structural engineering
      • Investment choice and financing plan
    • Semester 4 M2 Accounting, Control, Auditing course (CCA) - Classical training (30 credits)
    • Information Systems Management (6 credits)
      • Enterprise Resource Planning (ERP) and Big-Data
      • Computer security
      • Management information systems
    • Communication (4 credits)
      • Expression and communication
      • Business and Financial English
    • Audit and auditing (4 appropriations)
      • Audit and statutory auditors: general approach
      • Audit and statutory auditors: IT audit
    • Keynote speeches and debriefings on company missions (16 credits)
      • Methodology of the dissertation and internship report
      • Memory
      • Internship
      • Grand oral - Assessment of skills

    Master 2 Accounting, Control, Auditing (CCA) - Specific group FA/FC (60 credits)

    • Semester 3 M2 Accounting, Control, Auditing (CCA) - Specific group FA/FC (30 credits)
    • Law and accounting (8 credits)
      • Law and accounting of day-to-day operations
      • Law and accounting of transactions affecting structures and groups of companies
    • Audit and taxation (6 credits)
      • Audit and statutory auditors: legal aspects
      • Taxation
    • Strategic management and controlling (8 credits)
      • Managing the entity's scope of consolidation
      • Controlling
    • Finance (8 credits)
      • Evaluation, diagnosis and engineering of structures
      • Investment choice and financing plan
    • Semester 4 M2 Accounting, Control, Auditing (CCA) - Specific group FA/FC (30 credits)
    • Information Systems Management (6 credits)
      • Enterprise Resource Planning and Big Data
      • Computer security
      • Management information system
    • Communication (4 credits)
      • Expression and communication
      • Business and Financial English
    • Audit, auditing and detailed accounting (4 appropriations)
      • Audit and statutory auditors : General approach
      • Audit and statutory auditors : International standards
    • Keynote speech and report on a company mission (16 credits)
      • Methodology of the dissertation, internship report and defense
  • Admission

    Who can apply?

    This diploma is intended for students of the Master 1 " Management Accountancy and Finance ", other students who have validated a first year of Master, with a good level in French private law, French accounting, management, economics and computer science.

    How to apply?

    Apply at the time of admission on the dedicated platform.

  • Practical information

    Students complete a 3-month internship or work-study program under an apprenticeship or professionalization contract in an accounting, auditing or statutory auditing firm in France or abroad. They are supervised by their internship supervisor and a teaching tutor. A defense of their internship report, dissertation and oral presentation will be noted.

    Enrolment systems and teaching locations:

    • Initial training in Aix: M1-CCA courses take place from September to April with a compulsory internship of at least one month in May. M2 CCA courses take place from September to mid-December and from mid-April to the end of June and are completed by a 4-month internship between mid-December and mid-April.
    • In continuing education in Marseille: Students can anticipate their work-study contract (under an apprenticeship or professionalization contract) by two months. Courses start in November and end in June for M1-CCAs. As for the M2 CCA, courses run from September to April.
    • Initial training: In Aix-en-Provence
    • Continuing education: On Marseille Centre
    • Work-linked training: In Central Marseille
    • Training under a professionalization contract: In central Marseille
  • What's next?

    Professional opportunities

    • Liberal professions: Accounting and operational advice to SMEs, chartered accountants, external audit, auditors, financial analysts, management consultants, etc.
    • Banking and Insurance: Credit Analyst, Financial Controller, Account Manager
    • Accounting and financial management of commercial, agricultural, cooperative and association businesses: profit centre manager, client portfolio manager, management controller, accounting manager, financial manager, etc.
    • Management education: CAPET and agrégation in economics and management

CONTACTS

Pedagogical Manager

contact__name
Nadine
RICCI-XELLA
contact__fonction
Lecturer

Administrative Manager (Initial Training)

contact__name
Karine
BIOLLAY
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Administrative Manager Training - FCA

Administrative Manager (Continuing Education/Alternance)

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Elodie
DA ENCARNACAO
contact__fonction
Administrative Manager Training - FCA