M.A. Accounting, Auditing and Taxation

In addition to the general admission requirements according to § 4 RPO, admission to the Master's program "Accounting and Taxation" requires a qualified degree (Bachelor's or Diplom) with an overall grade of at least 2.5 (up to 2.59) from a course of study of at least 7 semesters (210 credit points) in "Business Administration/Economics" or "Economics" or a comparable course of study at a state or state-recognized university.

In addition, proof of a course-related special previous education (§ 49 Abs. 7 Hochschulgesetz NRW) is required, which can be provided by the successful completion of the following study modules or subjects in the Bachelor's or Diplom program

1. cost and performance accounting and/or controlling or comparable courses with a minimum of 4 ECTS,

2. corporate finance and/or investment accounting (investment and financing) or comparable courses of at least 4 ECTS credits,

3. management and organization or comparable courses of at least 4 ECTS credits,

4. accounting and/or financial statements or comparable courses of at least 4 ECTS credits

5. mathematics and/or statistics or comparable courses of at least 4 ECTS credits

6. economics and economic policy or comparable courses of at least 4 ECTS credits

7. tax law and/or corporate taxation or comparable courses worth at least 4 ECTS credits, and

8. Business Law (BGB and Commercial Law) or comparable courses worth at least 4 ECTS credits.

In cases of doubt, the head of the program, in consultation with the examination committee, will decide whether the admission requirements have been met.

Applicants with qualifications obtained abroad may be admitted on application, provided that they can provide proof of equivalence.

Applicants who have not obtained their admission requirements at a German-speaking institution must provide proof of German language proficiency at level C 1 of the Common European Framework of Reference for Languages (CEFR). Further information for applicants with foreign qualifications can be found here. (opens in a new tab)

The overall grade required is not an NC, but an admission requirement that must be met in order to participate in the application process.

This means that an application with a GPA below 2.59 will not be considered and will not be included in the allocation process.