Programme description for Master's Programme in Accounting and Auditing (2026–2028)

A candidate who has completed this programme is expected to have the following learning outcomes, defined in terms of general competence, knowledge, and skills:

General Competence (Competncy Goals)

The candidate should:

• analyse important international dimensions related to key topics in the programme
• analyse how new ideas and concepts are developed within relevant academic fields
• understand how professionals and organizations can act ethically and responsibly
• demonstrate independent and critical thinking

Knowledge

The candidate shall:

• have advanced knowledge of key topics, theories, issues, processes, tools — including AI — and methods within business economics, accounting and auditing
• have in‑depth knowledge of research methods, management subjects, economics, and relevant legal topics
• have insight into the distinct characteristics and historical development of the discipline, as well as its role in society
• be familiar with research and development work within the field, as well as relevant methods and working approaches

Skills

The candidate shall:

• be able to apply knowledge, analytical methods and tools — including AI — and relevant research and development results to practical and theoretical problems related to core topics in the programme, and be able to justify their choices
• master central and current methods, techniques and forms of expression within the subject areas
• be able to identify, plan and carry out projects and tasks both independently and in teams
• be able to locate, assess, use and reference information and academic material, and present it in a way that effectively illuminates a problem
• be able to contribute to clarifying the significance and implications of various regulatory frameworks
• be able to update their knowledge within the field, both through information gathering and contact with academic and professional communities
• be able to communicate academic issues both orally and in writing

The general admission requirement is a bachelor's degree or equivalent education with a minimum duration of three years (180 ECTS credits).

The academic basis is a bachelor’s degree in Business Administration, bachelor’s degree in Accounting and Auditing or equivalent education that is based on Universities Norway (UHR) Disciplinary Strategic Unit for Economics and Administration’s plan for bachelor programmes in Business Administration (November, 2018).

At least 120 ECTS credits must be within economics and administrative subjects, including a minimum of 20 ECTS at level 2/advanced level. The following subject areas, including all subcategories, must be covered:

Business Economics Analysis (minimum 30 ECTS credits)

• Financial Accounting
• Management Accounting
• Investment and Financing

Administrative Subjects (minimum 30 ECTS credits)

• Marketing
• Organizational Theory and Management
• Business Strategy

Economics (minimum 15 ECTS credits)

• Macroeconomics
• Microeconomics

Methodology (minimum 20 ECTS credits)

• Mathematics for Economists
• Statistics for Economists
• Social Science Methodology

A minimum of 7.5 ECTS credits is required in ethics, sustainability, and social responsibility.*

A weighted average grade of C or better is required.

*Transitional rule: For applicants with a bachelor's degree that meets the previous UHR-ØA minimum requirements for a bachelor's in Business Administration, a minimum of 5 ECTS credits in ethics and social responsibility is required.

Otherwise, admission follows the regulations on admission to programmes and courses at the University of Agder: https://lovdata.no/dokument/SF/forskrift/2021-11-24-3370

The master's programme in Accounting and Auditing - "Siviløkonom" aims to educate reflective candidates for leadership positions in accounting or financial roles within organizations, while also providing general auditing competence in accounting, auditing, sustainability, tax law, and corporate law. The programme provides students with solid knowledge on how value creation in Norwegian and international businesses and projects can be measured, analyzed, managed, reported, and communicated.

The programme offers two specializations: Financial Management and Leadership. The Financial Management specialization focuses further on control and governance, while the Leadership specialization emphasizes leadership and business development.

The main responsibility of an auditor is to conduct audits in the private or public sectors, which involves reviewing and verifying the annual accounts of entities subject to audit requirements. An auditor also serves as an advisor on economic and accounting issues and can provide guidance for establishing effective financial management systems.

Upon meeting the grade requirements, having approved practice, and passing a practical exam, the education allows candidates to apply for certification as a state-authorized auditor. The education also meets the educational requirements for becoming a Sustainability Auditor in addition to State-authorized Accountant.

After completing the programme, many choose a career in an auditing firm, while others may pursue roles in accounting, finance, or management within business, finance, or public administration.

Students in the programme encounter an international study environment where they develop their language and cross-cultural communication skills.

The master's programme in Accounting and Auditing is a regular full-time study programme. As a general rule, two courses are taught in parallel during the first half of the semester, concluding with final exams, after which the next two courses are taught following the same principle. During the first semester, however, courses are taught throughout the entire semester. The teaching methods will vary and include a combination of lectures, group work, presentations, and written assignments. Some courses are taught in English.

Research and academic development work are integral parts of the programme, reflected through curriculum literature, research articles, lecturers' research activities, the integration of research into teaching, and the opportunity for students to engage in research activities through their master's thesis.

The use of ICT and library databases is an integral part of the work and teaching methods in several courses. For more detailed information, refer to the individual course descriptions.

The study programme places a strong emphasis on international dimensions and global perspectives. A significant portion of the curriculum is in English, and several courses within the programme are taught in English. Some of the English courses are available to incoming exchange students, and international degree students from other programmes also attend them.

The School of Business and Law at UiA is internationally accredited by AACSB (the Association to Advance Collegiate Schools of Business), which opens doors for collaboration worldwide.

There can be an opportunity for exchange at certain partner institutions during the third semester of the programme. During this period, students take courses that replace the mandatory courses scheduled for the third semester. Students interested in going on an exchange must contact the study advisor for detailed information and guidance at the beginning of their first semester.

Graduates from this programme are highly sought after for a variety of positions within accounting, finance, economics, and management in the private sector, organizations, and the public sector.

A master's degree and state authorization are often required to assume leadership roles or become a partner in an audit firm. The master's degree also provides a solid foundation for leadership positions in the private sector, finance, or public administration. Over time, graduates may qualify for roles such as CFO, financial manager, accounting manager, controller, internal auditor, department manager in banking and finance, audit manager, and similar positions.

The programme also prepares candidates for establishing and managing their own business.

Completion of the study qualifies graduates for admission to Ph.D. programmes at the UiA School of Business and Law and other equivalent programmes in Norway or abroad.

Individuals who have completed another relevant master's degree must apply for admission to the two-year programme in Accounting and Auditing (see admission requirements). Upon admission, they may apply for recognition of parts of their previous master's degree. A new master's degree requires 60 new ECTS credits, allowing for a maximum of 60 ECTS credits from previous education to be credited. Students who receive credit for prior education will be given an individually tailored study plan that may include a combination of courses from the first three semesters. In such cases, there is no guarantee of conflict-free timetables to complete the programme in one academic year.

Students who have completed a master's degree in Business Administration – "Siviløkonom" from UiA need to pay particular attention to the requirement for 60 new ECTS credits, as there are several common courses in the study plans of these two master's programmes. Students that have taken a combination of courses resulting in more than 60 ECTS credits of overlap, they will not be able to obtain a new master's degree. For more information and individual guidance, please contact the study advisor.

According to the Regulations on Audit and Auditors of December 28, 2020, a minimum grade of C is required in all courses with letter grades that are part of the master's programme in Accounting and Auditing - "Siviløkonom," to fulfill the requirement for applying for certification as a state-authorized auditor and sustainability auditor.

It is required that all students at UiA have their own laptop for use in teaching and examinations, as stated in the regulations on study and examinations at the University of Agder § 12d.