What is the Official Master's Degree in Financial Statement Auditing and Advanced Accounting?

The Official Master's in Financial Statement Auditing and Advanced Accounting is offered by the ICADE Business School at Comillas Pontifical University. Its main objective is to provide specialized professional training in auditing and accounting. It is a combined Master's, lasting one year if taken full-time or two or three years if taken part-time.

This Master's Degree is linked to important Auditing Firms, which translates into excellent professional internships in the sector, allowing students to understand its contents first-hand.

Professional internships with important Auditing Firms

In addition, this Master’s Degree has been approved by the Institute of Accounting and Accounts Auditing (“ICAC”, or Instituto de Contabilidad y Auditoría de Cuentas, in Spanish), of the Ministry of Economy, Industry and Competitiveness, to exempt candidates from the theoretical part of the public examination for access to the Official Register of Accounts Auditors.

Applicant Profile

This program offers the content required by the ICAC (Institute of Accounting and Financial Statement Auditing) for the theoretical training of auditors so that they can register on the ROAC (Register of Financial Statement Auditors). Therefore, this program entitles the student to a total general exemption pursuant to the Resolution of 12 June 2012.

Consequently, the program is aimed at Bachelor´s Degree and Licentiate Degree holders who have a professional interest in Auditing and Accountancy, as well as those professionals who are already working in these areas and would like to qualify for the exemption to be placed on the ROAC or specialize in this professional field.

Admission Process

The admission process will consist of assessing the academic background of applicants, as well as the attitudes and aptitudes they possess relating to the professions of an auditor or accountant. This analysis will consist of looking at their academic transcript and an interview with the academic program Director or the person appointed by them. Previous work experience will be positively valued. After "previous work experience". Have a level equivalent to B1 or higher.


  • Having obtained an official university degree in Spain, issued by a Higher Education Institution of the European Higher Education Area that makes a student eligible to take a Master's Degree in the country where such degree was issued.
  • Students holding a Licenciatura (four to five year-degree), Architect's Degree or Engineering Degree pursuant the previous university regulations no longer valid after Royal Decree RD 1393/2007 came into force may also be eligible. However, degrees in areas of Economy or Business Administration are strongly preferred.
  • Students presenting a degree (preferably in the areas of Economy or Business Administration) issued by education institutions outside the non-approved European Higher Education Area may be exceptionally eligible. In this case, the request for admission must be addressed to the Rector, who, after being informed by Deputy Sub Committee of the Post-Graduate Degrees Committee, shall make a decision pursuant to the current regulations. The report by the aforementioned Commission shall decide whether the level of correspondence between the contents of the relevant foreign degree and the equivalent Spanish degree is acceptable, regardless of whether such degree allows its holder to pursue post-graduate courses in the country where it was issued. Access through this path shall not imply, in any case, that the previous degree has been recognized for any other `purpose other than taking this Master's Degree.

Graduate profile. Career prospects

The graduate from this program will have obtained the skills, professional competencies and knowledge pertinent to a specialist in Auditing and Accountancy.

The career prospects of our postgraduates include not only positions linked to financial or auditing companies but also positions linked to accounting management of companies in any sector, including internal auditor positions.

The comprehensive training provided on the Master's not only equipped the students with the skills, competencies and technical knowledge described but also with the ability to understand and analyze the main moral, ethical, professional conduct and civic issues at present. This comprehensive training fosters the development of attitudes and values that uphold high levels of professional quality in any field related to the degree.

Academic prospects

Likewise, the Official Master's in Financial Statement Auditing and Advanced Accounting enables access to an official doctoral program in accordance with the provisions of Royal Decree 99/2011, of 28 January, by which the official teachings of the doctorate are regulated.

ICADE Business School

ICADE Business School, as an integral part of the Faculty of Economic Sciences and Business Administration, at the Universidad Pontificia Comillas, is the beneficiary of, and heir to, a long-standing tradition and experience in the education and training of business professionals. It represents a strategic commitment for the future, combining the best of the past with innovation in teaching, research and the transmission of knowledge in the area of Business.

Program taught in:
  • Spanish

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Last updated October 1, 2019
This course is Campus based
Start Date
Oct 1, 2020
10 months
13,575 EUR
By locations
By date
Start Date
Oct 1, 2020
End Date
June 2021
Application deadline

Oct 1, 2020

Application deadline
End Date
June 2021