Master 2

Second year of Master’s degree in Accounting, Controlling and Auditing

General Information

Access level

Four years of higher education

Location

IAE NANCY ARTEM Campus

Study methods

Initial training, Lifelong learning, Work-study program

Diploma obtained

Master’s degree

Internship

Yes

Eligible for the Personal Training Account

Yes

RNCP Code

35991

Presentation

Today, accounting, control and auditing play a strategic role in the development of organisations and the functioning of markets. Whether they are part of an organisation or practised on a freelance basis, they are key elements in the management systems of companies faced with the challenges of competitiveness and globalisation.

The only one of its kind in Lorraine, the Master’s degree in Accounting, Controlling and Auditing (DSCG) enables students to master all the key elements of corporate management systems and offers an original gateway to the Diplôme Supérieur de Comptabilité et Gestion (Higher Diploma in Accounting and Management).

It enables students to obtain 5 of the 7 UE required for the Diplôme Supérieur de Comptabilité et de Gestion (Higher Diploma in Accounting and Management) and offers preparation for the two exams not offered by the Master’s programme. With an average pass rate of 80% for the DSCG, the Master’s in Accounting and Management at IAE Nancy is the best route to the Diplôme d’Expertise Comptable.


Objectives

The main objective of the CCA course is to train senior managers in the field of accounting, control and auditing. It will enable students to :

  • develop interpersonal skills so as to be able to lead a team, manage a customer base and work abroad;
  • to develop and enrich technical knowledge, some of which is generally acquired by the time you enter the Master’s programme;
  • develop the ability to analyse and deal with complex, non-recurring problems.

The two-year Master’s in Accounting, Controlling and Auditing offers the opportunity to follow specialised courses while developing professional skills through a 16-week work placement in a company, including the writing and presentation of a dissertation, during the second year of the Master’s programme.

The Master’s in Accounting, Controlling and Auditing also stands out by allowing students wishing to take the Diplôme Supérieur de Comptabilité et de Gestion (DSCG) to benefit from exemptions corresponding to 5 credits for this qualification.

The course also includes specific preparation to enable candidates to take the remaining credits in the best possible conditions. IAE Nancy has a success rate of over 85% for the DSCG.


Skills acquired
  • Respect the principles of ethics, professional conduct and environmental responsibility.
  • Situate personal law and the law governing businesses, administrations and their staff in their political, economic and social context.
  • Understand the main accounting, financial and tax rules applicable to individuals, businesses, public authorities and the State.
  • Apply the main concepts of organisational management to accounting and corporate finance analyses.
  • Mobilise concepts and theoretical frameworks in the study of several foreign languages and the corresponding socio-cultural areas, in particular in relation to the orientation (economic, legal, cultural) of the application subjects (law, management, accounting).
  • Use the methods and techniques of day-to-day organisational management to prepare and implement organisational decisions.

Further study after M2

The three research courses in the Masters degrees in Finance, Marketing and Human Resources Management provide access to doctoral studies in Management Sciences for students wishing to go into academic research.

The aim is to train future teachers, researchers and staff in research skills, with a capacity for reflection based on a mastery of scientific knowledge and methods. The skills developed in the Research pathways can lead students to an academic career in university research, but can also give them access to positions as researchers, experts and high-level managers in business, banking and administration.

The natural progression after one of these three ‘Research’ courses is to prepare a doctoral thesis in Management Sciences within the Doctoral School of Legal, Political, Economic and Management Sciences at the University of Lorraine.

Learn more about 2nd year of Master’s degree in Accounting, Controlling and Auditing

Student associations

The student association specific to the Master ACA is a CA that counts.

Find out about all the student associations at IAE NANCY

Student associations

Organisation

PACE OF TRAINING

The two-year Master’s in Accounting, Controlling and Auditing offers the opportunity to follow specialised courses while developing professional skills through a 16-week work placement in a company, including the writing and presentation of a dissertation, during the second year of the Master’s programme.

From Master 1 onwards, students can join a company or professional organisation during their course, via the following professionalisation schemes:

  • The apprenticeship contract, IAE NANCY is a partner of the CFA of the University of Lorraine
  • The professionalisation contract
  • The course
  • Active for continuing education students

More e-learning courses

The partnership with the Conseil Régional de l’Ordre des Experts-Comptables (Regional Council of Chartered Accountants) gives students the opportunity to learn about the accountancy profession, its missions, organisation and rules of behaviour via e-learning, in addition to the core curriculum. This course is part of our students’ participation in the Grand Concours de la Filière Comptable de Lorraine, an annual event that brings together teams from different accountancy training courses in Lorraine to compare their skills and knowledge of the different areas related to public accounting (economics, accounting, law, etc.). As well as being fun and stimulating, the game provides an opportunity to meet the profession.

START OF THE ACADEMIC YEAR: From 20 August

Course programme

Legal, Tax and Social Security Management (6 ECTS)

  • Corporate Law and Taxation
  • Ethics and Corporate Social Responsibility
  • Law Governing Non-Profit Organisations
  • Business Succession

Cash Flow Management (3 ECTS)

  • Cash Flow Management

Management and Management Control (6 ECTS)

  • Human Resources Management
  • Business Indicators and Performance

Accounting and Auditing (6 ECTS)

  • Mergers, Acquisitions and Restructuring
  • Consolidation
  • Auditing

Information Systems Management (3 ECTS)

  • IS Performance Management
  • IS Management and Auditing

Ethics, Professional Conduct and Professional Practices (3 ECTS)

  • Ethics, professional conduct and professional practices

Professional Practices (3 ECTS)

  • Professional Practices

DSCG Preparation (12 ECTS)

  • Grand Oral / Oral Test (in English)
  • DSCG Preparation Module 1
  • DSCG Preparation Module 4

Internship (18 ECTS)

  • Internship

Continuing Education

Employees, jobseekers, the self-employed

Continuing vocational training enables all employees, whatever their professional or personal situation, to update their skills and promote their professional development.

Whether you’re an employee, a jobseeker or self-employed, you can obtain a diploma, a short or long training course leading to a qualification, either face-to-face or by distance learning, on a sandwich course, or even take part in a validation of prior learning scheme…

The Master 2 in Accounting, Controlling and Auditing is available as part of a Continuing Education programme, a Validation of Acquired Experience (VAE) programme or a Validation of Professional and Personal Acquired Experience (VAPP) programme.

Our Professional Integration and Career Development Department will help you with your plans to return to education by offering you personalised interviews, guiding you through our range of training courses and informing you about the funding available depending on your status.

Learn more

Job opportunities

And after the ACA Masters?

Students on this course may find opportunities in the following areas: administration of humanitarian missions, financial analysis, internal and external audits, accounting and management control.


0%

immediate employment rate in accountancy, auditing (statutory audit, internal audit) and financial and administrative management

0%

have a permanent contract

0%

of graduates feel that their job matches the level of their education

Find all the figures on the integration of our graduates

Surveys on the future and professional integration of graduates carried out by the Observatoire de la Vie Étudiante de l’Université de Lorraine.


International

Student exchange programmes (Erasmus +, bilateral programmes) enable students to gain international experience as part of their university studies. They also prepare qualified young people with an open mind and cross-cultural experience for a career in an increasingly international environment.

IAE NANCY has around forty agreements with foreign universities. Every year, around 30 IAE NANCY students spend an academic semester abroad.

Find out more about our exchange programmes and partner universities

Application


Conditions of admission

Access to the M2 CCA is reserved for students who have completed an M1 CCA.

Applicants from outside the IAE NANCY M1 CCA programme are selected on the basis of their application, followed by an individual interview if their application is accepted.

Continuing education

Employees, jobseekers, the self-employed

The Master 2 in Accounting, Controlling and Auditing is available as part of a Continuing Education programme, a Validation of Acquired Experience (VAE) programme or a Validation of Professional and Personal Acquired Experience (VAPP) programme.

Learn more

How to apply

For Campus en France applicants, please consult this page: https: //www.campusfrance.org/fr/candidature-procedure-etudes-en-france


Registration fees

For European students undergoing initial training, registration fees for national diplomas are set annually by ministerial decree. In 2026, they will amount to :

  • 254 euros for masters

There is also a Student and Campus Life Contribution of €105 in 2025/2026. This contribution must be paid by students not receiving a grant to cvec.etudiant.gouv.fr


Contacts

Katia ZUCH

Enrolment Officer
Student Affairs and Enrolment Office

Aurélie LINDEKENS

LIFELONG LEARNING
Project Officer for Career Integration and Return to Education
Career Integration and Development Department

Ophélie ROUX

Internships and Apprenticeship Contracts Administration
Career Development and Integration Service

Clara SPATZ

Business and Organisational Relations Officer
Career Development and Integration Department