The Accounting, Control, and Auditing (CCA) track within the Economics and Management Bachelor's degree program trains students in the fundamentals of accounting, auditing, and management control, with an emphasis on digital tools, artificial intelligence, and corporate social responsibility. A mandatory internship in a company further enhances the professional focus of the program.

The CCA (Accounting, Control, and Auditing) program remains available as initial training, with a mandatory internship allowing students to gain initial professional experience. The curriculum is structured around the fundamental building blocks of management control, accounting, and auditing, providing solid preparation for further studies at the Master's level.

Educational goals :

This program prepares students for entry into a Master's program in control, auditing, or finance. It emphasizes disciplinary knowledge and transferable skills necessary to thrive in complex and regulated environments.

The revision of disciplinary content responds to a dual requirement: strengthening mastery of the fundamentals while integrating the transversal skills expected in contemporary professional environments.

The Accounting, Control, and Auditing (CCA) program benefits from a better distribution of courses across the two semesters and now includes modules on accounting digitalization, encompassing aspects such as automated data processing and applied artificial intelligence. It also features a new cross-disciplinary module entitled "Audit and Sustainability," which introduces ethical considerations and Corporate Social Responsibility (CSR) into auditing practices, in response to evolving social and regulatory expectations.

Training opportunities:

The 3rd year of the Bachelor's degree (L3) in Economics and Management, offered by the University School of Management of Reunion Island / the Institute of Business Administration (IAE), constitutes a historical and structuring pillar of the management science training offer since the creation of the institution in 1963. It is fully in line with the mission of the IAE network: to train responsible managers, rooted in their territory, and capable of meeting the contemporary challenges of organizations in a changing world.

Linked to the Economics and Management specialization, offered by the Faculty of Law and Economics at the University of Reunion Island, the third year of the Bachelor's degree (L3) has been redesigned as part of the New Curriculum (NOF), taking into account the recommendations of the curriculum advisory boards, the evaluation by the High Council for Evaluation of Research and Higher Education (HCERES), and the needs of the local socio-economic environment. The L3 CCA (Accounting, Control, and Auditing) program, offered as initial training, primarily targets Master's programs related to accounting and finance professions.

• Specialized modules in advanced accounting, auditing, taxation and corporate law
• An innovative approach to accounting digitalization
• Academic and professional partnerships;
• The possibility of an international internship;
• High employability upon graduation from professional and Master's programs.

The pedagogical approach to training is undergoing a profound renewal, centered on innovation and interactivity.

The digital learning environment is strengthened through the use of learning management systems, LMS platforms (Learning Management System) enriched, of the type Moodleoffering students interactive learning spaces. Online courses open to all (MOOCs – Massive Open Online CoursesResources are mobilized to delve deeper into specific themes such as sustainable management, artificial intelligence, and digital tools. Learning by doing is encouraged through simulation games, immersive workshops, and practical case studies that provide better real-world professional scenarios.

Total teaching hours for the 3rd year of the Bachelor's degree (L3) in Economics and Management, CCA track only: 562 hours

LEGAL, TAX AND SOCIAL MANAGEMENT

The program offers a solid legal education focused on business law and taxation. It covers corporate law, labor law, taxation (corporate income tax, VAT), contract law, and accounting law. This instruction aims to develop a thorough understanding of the legal frameworks applicable to businesses. The teaching approach combines lectures for the transmission of theoretical foundations with tutorials geared towards solving real-world cases.

FINANCE

The program covers financial management, treasury, sustainable finance, and medium- and long-term financial modeling. The courses aim to equip students with the skills to analyze and manage a company's financial performance. Practical exercises (case studies, simulations, Excel modeling) are emphasized to facilitate the mastery of financial decision-making tools.

MANAGEMENT AND MANAGEMENT CONTROL

The courses cover cost accounting, financial mathematics, and financial analysis. They aim to prepare students for performance management and decision-making roles. The approach is strongly focused on solving real-world problems, with a significant emphasis on practical exercises and management simulations.

ACCOUNTING AND AUDIT

This area forms the core of the CCA program, with progressive specialization in general accounting and auditing. The curriculum includes advanced accounting (at three levels) and statutory and contractual auditing. The teaching methodology is based on professional case studies, practical applications, and a strong alignment with national and international accounting standards.

INFORMATION SYSTEMS MANAGEMENT

Students are trained in the use of digital tools and accounting information systems (payroll management, management software). The goal is to ensure their mastery of current professional technologies. Courses are practice-oriented, with workshops in computer labs and the use of specialized software.

BUSINESS ENGLISH

English instruction focuses on language skills applied to the professional and accounting context. The approach is communicative and career-oriented, incorporating simulations, role-playing, comprehension of financial documents in English, and targeted oral and written production.

MEMOIRS

Students write a thesis based on a 6- to 8-week internship. They are taught research methodology to structure their approach. The academic supervision aims to develop their ability to formulate problems, analyze empirical data, and propose relevant professional recommendations.

UEO (OPENING TEACHING UNITS)

These units provide an opportunity to develop other skills: oral and written communication, professional conduct, or in-depth studies chosen by the students. The approach is cross-disciplinary and interactive, with projects, workshops, and an emphasis on career placement and personal development.

The skills acquired during this training are in line with those of the RNCP record

More specifically, this CCA program aims to:

• Mastery of accounting standards, auditing and management control.
• The acquisition of digital skills applied to financial management.
• The development of critical analysis skills, report writing skills and professional communication, teamwork and project management.

The CCA course includes a mandatory internship of 6 to 8 weeks between December 15 and February 15, during the tax period between semesters 5 (S5) and 6 (S6).

Registration fees are set annually by the Ministry of Higher Education, Research and Space and are available on our institution's website: Register at the University of Reunion

Admission:

• Associate's degree (or equivalent) with a focus on Economics and Management
• Results of the Score IAE Message (SIM) test
• Application file and motivational interview.
• Automatic admission for holders of the L2 Economics and Management degree from the Faculty of Law and Economics of the University of Reunion.

Terms of Access :

• Two-year post-secondary degree in Economics and Management (120 credits) or equivalent
• Valid IAE Message (SIM) score required
• Validation of Personal and Professional Experience possible (VAPP)

• Academic record aligned with career goals
• Motivation aligned with the values ​​of the IAE network

Each application is evaluated individually, according to a set of objective and qualitative criteria: academic background, relevance of the professional project, results in national tests (IAE Message Score), posture during the interview, among others.

• General Baccalaureate for L1.
• Advanced Technician's Certificate (BTS) in accounting or L2 in economics and management for L3.

Depending on the student's situation, applications to enter the first year of Bachelor's degree (L1) take place according to two specific procedures (the national platform Parcoursup, Études en France).

Admission to the second and third years takes place on the platform Admission and on Studies in France for international students. For more information, you can consult the university's student services page: https://www.univ-reunion.fr/choisir-sa-formation/inscriptions/etudiants-en-reinscription/

Bachelor's degree + 2 years or equivalent.

Holders of a BTS in Accounting, or a second year of a Bachelor's degree in Economics and Management

30 seats.

For admission to the third year of the Bachelor's degree (L3), the schedule is determined by the institution. It is available on the student services page of the university website: Students re-registering

An average success rate of over 80% for the past 5 years and 100% in 2025.

The Bachelor's degree prepares students for further studies towards Master's degrees in accounting, for example:

• Master's Degree in Accounting, Control, and Auditing
• Master's Degree in Management Control
• Master's Degree in Finance
• Master Bank

The sectors of activity and types of employment targeted by this training correspond to those listed in the RNCP record

The third year of the Bachelor's degree in Economics and Management prepares students for further studies in a Master's program as well as for immediate professional integration:

• SME/SMI Management Assistant
• Assistant Economic Project Manager
• Administrative and Financial Manager
• Business owner's assistant
• Research assistant
• Examples of positions held by graduates
• Human Resources Assistant
• Accounting Assistant