Updated on 03/07/2024
MASTER’S DEGREE IN ACCOUNTING, AUDIT AND MANAGEMENT CONTROL (CAC)
PRESENTATION
The Master’s in Accounting, Auditing and Management Control (CAC) at EMSP is a programme registered with the RNCP, Level 7, designed to train “business partners” over two years. Graduates are capable of ensuring the financial transparency of an organisation while guiding strategic decisions through rigorous data analysis.
The CAC Master’s at EMSP prepares students to be highly operational from their first professional experience. Courses, lectures, Masterclasses, and Business Games are delivered by professionals who are experts in their fields.
Students are connected with EMSP’s network of high-level partner companies to complete their work-study placements.
PROGRAMME OBJECTIVES
The Master’s in Accounting, Auditing and Management Control (CAC) at EMSP is a State-recognised Level 7 programme with the following objectives:
Master the preparation of annual financial statements as well as consolidated group accounts.
Optimise the company’s tax position and acquire proficiency in corporate law, employment law, and commercial law.
Diagnose the financial health of a company, evaluate its value, and provide guidance on investment or financing decisions.
Learn external audit and statutory audit techniques to certify the accuracy of financial statements.
Implement internal control systems to prevent errors, fraud, and optimise organisational processes.
Audit the security and performance of digital accounting tools (ERP, PGI).
Master cost calculation methods to improve the profitability of activities or products.
Verify the reliability of information and secure processes.
Acquire advanced technical expertise to manage complex financial situations.
EMSP Business School is a higher education institution subject to state pedagogical oversight through the Académie de Paris. EMSP Business School offers programmes in Sustainability Management ranging from Bac to Bac+5, delivered both on-campus and online, in initial and continuing education.
- The activity registration number is registered with the Prefect of the Île-de-France region.
- SIRET number
- UAI-CFA: 0756357C
Students entering the first year of the Master’s programme must validate all skills modules, while those entering directly into the second year of the Master’s programme may be exempted from certain skills modules.
Type of programme:
- On-campus
- Online asynchronous e-learning
- Blended learning (on-campus and synchronous or asynchronous e-learning)
FURTHER STUDIES
This Master’s programme has a professional focus and therefore leads directly to employment.
For any disability-related matters, please contact the disability coordinator:
Disability Officer: Stéphane NOAH
Phone: 0160055830
Email: Stephanenoah@emsp-bs.fr
Contacts
Email: contact@emsp-bs.fr /admissions@emsp-bs.fr
Phone: (+33) 01 60 05 58 30
Admission Requirements
RECRUITMENT LEVEL(S)
Bachelor’s degree and Post-Bachelor (Level 6)
Prerequisites:
The Master’s in Accounting, Auditing and Management Control (CAC) is open to holders of a Licence/Bachelor or any other Level 6 qualification. For entry into the second year of the Master’s, candidates must have completed the first year of the Master’s or obtained a waiver from the certifying body.
Admission is based on the evaluation of the application file and, if required, an interview.
DURATION
DURATION OF STUDY:
- 2 years for students holding a Bachelor’s degree or an equivalent qualification, and 1 year for students who have completed their first year of the Master’s programme.
- Work-study placements are possible from the second year.
Admission Procedures and Deadlines
ACCESS DEADLINES
Registrations for the September 2025 intake are open from 1 March to 20 September 2025.
Registrations for the January 2026 deferred intake continue until 18 December 2025.
Procedures
Access to our programmes may be initiated:
By the employer,
At the employee’s initiative with their consent,
By a student or their legal guardian.
Work-study placements are possible from the second year.
Once the registration form is completed, our school undertakes to respond within 72 hours.
If the programme requires prerequisites, we will then propose, regardless of the intended method of financing, a knowledge test and/or a placement interview (by telephone or videoconference) and/or an evaluation of your application file.
Teaching Methods and Assessment
Teaching Methods and Assessment
Assessment Methods:
Case studies and/or tests and/or essays and/or text analyses and/or multiple-choice questionnaires (MCQs) and/or oral assessments and/or research work / Continuous assessment / Evaluation of work-study and skills (written + oral) / Thesis defence / Professional assessment in the company
Course Materials:
Course materials (PDF, and/or Word, and/or PPT formats), case studies and/or audio and video resources, and any exercises to be completed during the programme.
Funding
Work-study contract: the company pays the tuition fees on behalf of the student.
Individual Training Leave (CIF).
Individual Training Assistance (AIF), if you are unemployed.
Personal funding through a student job or a bank loan.
You have the option to pay your tuition fees in instalments.
Career Opportunities
Trader
Treasurer
Bank Branch Manager
Wealth Manager
Back Office Manager
Financial Analyst
Financial Auditor
Accounting Auditor
Chief Accountant
Management Controller
Budget Controller
Credit Analyst
Credit Manager
Risk Manager
Academic Programme
1ST YEAR
The CAC programme in the 1st year, which aims to develop managerial skills, is structured as follows:
Semester 1:
Corporate Strategy
Human Resource Management and Organisational Behaviour
Project and Innovation Management
Managerial Geopolitics
Corporate Finance and Treasury Management
English
Business Challenges in a Globalised Economy
Business Law
Semester 2:
Business Model & Business Plan
Innovation Marketing
Management of Collaborative Tools
Globalisation and International Economics
Fundamentals of Financial Accounting
Introduction to Financial Information Systems
Basic Management Control
Introduction to Auditing
Business Game
Internship (Optional)
2ND YEAR
The CAC programme in the specialisation year is organised around two (2) axes:
AXIS 1: SPECIALISATION SUBJECTS
Semester 1:
Cost Calculation Methods
Risk Management Audit
Corporate Taxation
Group Accounting
Semester 2:
Labour Law
Advanced Financial Analysis
Business Valuation and Financial Engineering
Restructuring Operations
Business Game
Internship (Compulsory)
Preparation of the Professional Dissertation
AXIS 2: CERTIFICATION REQUIREMENTS
Validation of competency blocks:
Block 1: Create and develop a digital entrepreneurship project with the support of AI
Block 2: Design a digital project using a UX Design approach while adapting to AI
Block 3: Manage a digital project using agile methodology, developing its functional specifications and technical requirements
Block 4: Develop an e-marketing and communication strategy for a digital entrepreneurship project with the support of AI
Block 5: Conduct studies and prepare reports in competitive intelligence and corporate strategy
Tuition Fees
Information regarding the cost of this programme can be accessed by clicking on the following link: here
Prix de la formation en alternance : 10000€ TTC/ an
Prix de la formation en initiale : 4500€ TTC / an
Frais d’inscription : 1000 € TTC
Assistance with Company Search
Company search seminar
Individual coaching
Networking with the school’s partners