Master's Programme in Accounting and Auditing 60 credits
About the programme
The programme is suitable for you who are aiming to pursue a career in the accounting and auditing industry. You specialise in accounting and auditing and you learn how to deal with challenging accounting issues. You develop an ability to prepare and use financial information to analyse, assess and develop the operations of companies. You also get a good understanding of the rules and standards governing the conduct of accounting and auditing.
While studying
The first semester focuses on developing profound knowledge in accounting and auditing. Two of the modules are devoted to learning about financial reporting in publicly traded companies by applying the international accounting standards. In learning about the reporting requirement, sustainability reporting plays an important role. Performance measurements including sustainability indicators are also an important part of the first semester. Finally, a solid theoretical and practical foundation in auditing is provided. While the financial audit is in focus, the role of sustainability assurance is also discussed.
The education builds on international accounting and auditing standards making the programme relevant for international students. Ethical issues and sustainability perspectives of relevance for decision making and reporting are stressed throughout the programme.
During the second semester you study corporate governance, research methods and a master thesis. The modules on corporate governance and quantitative research methods are specially designed to be relevant for you studying accounting and auditing on this programme. The second half of the semester is dedicated to writing the master thesis.
About our research in accounting
Within accounting, we have a broad interest in auditing. Our auditing research focuses, for example, on audit quality, audit teams, auditors’ going concern reporting and audit fees. We also do sustainability research, financial reporting research and research about intangibles in firms.
Courses
Semester 1
Financial reporting, Auditing and Control, 30 credits.
Semester 2
Corporate Governance and Quantitative Research Methods, 15 credits
Business Administration, Master's Thesis I (one-year), 15 credits
Programme coordinator is Irina Alexeyeva.
Applies to all 60 credit Master's programmes at USBE
We integrate competencies in our programmes
In our programmes and courses we focus on competencies that are needed for your future professional life.
Read more about integrated competencies
Sustainability perspective all the more important
Sustainability get a whole lot bigger attention in today's firms and organizations and we lifted these questions up early in our educational programmes. Together with our students are we working for a more sustainable business school and to revise the courses to improve the education about, and for, sustainable development at the programme independent of your choice between business administration and economics. Our work on sustainability takes as a starting point the 17 sustainable development goals and Agenda 2030.
We are certified by the environmental management system ISO 14001 and we are members of the international networks GBSN, PRME and SDSN.
Read more about our work on sustainability
Academic quality, international recognition, and education with purpose
At Umeå School of Business, Economics and Statistics, your master’s studies are part of something larger – a commitment to academic excellence, societal relevance, and sustainable development. Our quality assurance system, grounded in both Swedish national standards and leading international frameworks, ensures continuous improvement of our programmes. We are proud to be accredited by AACSB – a prestigious mark of quality held by fewer than 6% of business schools worldwide.
Through student-centred learning, active collaboration with business and society, and an integrated sustainability perspective, you will develop the skills and insights needed to lead change and contribute to a better future.
Corporate connections
The business school interacts with companies and organisations in various ways. This can be done through, for example, guest lectures, company visits, career lectures, essay assignments, cases or internships, and in this way we create the conditions for a mutual exchange that benefits all parties.
Continued studies
You are eligible for doctoral studies after the programme.
Future and career opportunities
Graduates of this programme will be well positioned to peruse a career in the accounting industry. The programme will prepare you for working as an accountant, consultant or auditor at audit firms. You are also well trained for various job tasks as an accountant or controller in small and large corporations and organizations. The international characteristic of the programme makes it suitable for those preparing for an international career. When graduating from this programme, you are eligible for doctoral studies in business administration at USBE.
Apply
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Autumn 2025
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Master's Programme in Accounting and Auditing
Second admissions round for EU/EEA citizens
HT25 / Umeå / English / On site
Show more Show less
StartAutumn term 2025
Number of credits60 credits
Type of studiesOn site
Study pace100%
Length1 year
Study locationUmeå
LanguageEnglish
Application codeUMU-P2004
Eligibility A bachelor's degree of at least 180 ECTS, or a corresponding qualification from an internationally recognized university, of which 75 ECTS in Business Administration, with at least 22,5 ECTS in Accounting and/or Finance. English equivalent to Swedish upper secondary course English 6/B is required. Where the language of instruction is Swedish, applicants must prove proficiency in Swedish to the level required for basic eligibility for higher studies.SelectionSelection is based on GMAT and academic credits in this order. The selection of applicants is done in the following order: 1. Test results from GMAT (Graduate Management Admissions Test). Percent of testresults is the applicants meritrating. 2. Academic credits by the last application date (in the range of 30-285 credits equivalent to ECTS). For GMAT scores must be submitted directly to Umeå University. For GMAT you need to indicate Umeå University when registering for the test. You can in addition upload the test results in universityadmissions.se
DegreeAfter completed study programme, a student who has applied for a degree certificate can obtain a Degree of Master of Science (60 credits) according to the local qualification descriptor established by the Vice-Chancellor (see Umeå University's web site). The Swedish translation of Degree of Master of Science is, Ekonomie magisterexamen. The degree is awarded in the main field of Business Administration with a specialisation in Accounting and Auditing.
ApplicationApplication deadline was 15 April 2025. The application period is closed. Please note: This second application round is intended only for EU/EEA/Swiss citizens.
Application and tuition feesAs a citizen of a country outside the European Union (EU), the European Economic Area (EEA) or Switzerland, you are required to pay application and tuition fees for studies at Umeå University.
Application fee: SEK 900
Tuition fee, first instalment: SEK 48,300
Total fee: SEK 96,600
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Master's Programme in Accounting and Auditing
International admissions round
HT25 / Umeå / English / On site
Show more Show less
StartAutumn term 2025
Number of credits60 credits
Type of studiesOn site
Study pace100%
Length1 year
Study locationUmeå
LanguageEnglish
Application codeUMU-M2004
Eligibility A bachelor's degree of at least 180 ECTS, or a corresponding qualification from an internationally recognized university, of which 75 ECTS in Business Administration, with at least 22,5 ECTS in Accounting and/or Finance. English equivalent to Swedish upper secondary course English 6/B is required. Where the language of instruction is Swedish, applicants must prove proficiency in Swedish to the level required for basic eligibility for higher studies.SelectionSelection is based on GMAT and academic credits in this order. The selection of applicants is done in the following order: 1. Test results from GMAT (Graduate Management Admissions Test). Percent of testresults is the applicants meritrating. 2. Academic credits by the last application date (in the range of 30-285 credits equivalent to ECTS). For GMAT scores must be submitted directly to Umeå University. For GMAT you need to indicate Umeå University when registering for the test. You can in addition upload the test results in universityadmissions.se
DegreeAfter completed study programme, a student who has applied for a degree certificate can obtain a Degree of Master of Science (60 credits) according to the local qualification descriptor established by the Vice-Chancellor (see Umeå University's web site). The Swedish translation of Degree of Master of Science is, Ekonomie magisterexamen. The degree is awarded in the main field of Business Administration with a specialisation in Accounting and Auditing.
ApplicationApplication deadline was 15 January 2025. The application period is closed.
Application and tuition feesAs a citizen of a country outside the European Union (EU), the European Economic Area (EEA) or Switzerland, you are required to pay application and tuition fees for studies at Umeå University.
Application fee: SEK 900
Tuition fee, first instalment: SEK 48,300
Total fee: SEK 96,600
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Autumn 2026
-
Master's Programme in Accounting and Auditing
International admissions round
HT26 / Umeå / English / On site
Application opens 16 October 2025Show more Show less
StartAutumn term 2026
Number of credits60 credits
Type of studiesOn site
Study pace100%
Length1 year
Study locationUmeå
LanguageEnglish
Application codeUMU-M2004
EligibilityA bachelor's degree of at least 180 ECTS, or a corresponding qualification from an internationally recognized university, of which 75 ECTS in Business Administration, with at least 22,5 ECTS in Accounting and/or Finance. English equivalent to Swedish upper secondary course English 6/level 2 is required. Where the language of instruction is Swedish, applicants must prove proficiency in Swedish to the level required for basic eligibility for higher studies.
SelectionSelection is based on GMAT and academic credits in this order. The selection of applicants is done in the following order: 1. Test results from GMAT (Graduate Management Admissions Test). Percent of testresults is the applicants meritrating. 2. Academic credits by the last application date (in the range of 30-285 credits equivalent to ECTS). For GMAT scores must be submitted directly to Umeå University. For GMAT you need to indicate Umeå University when registering for the test. You can in addition upload the test results in universityadmissions.se
DegreeAfter completed study programme, a student who has applied for a degree certificate can obtain a Degree of Master of Science (60 credits) according to the local qualification descriptor established by the Vice-Chancellor (see Umeå University's web site). The Swedish translation of Degree of Master of Science is, Ekonomie magisterexamen. The degree is awarded in the main field of Business Administration with a specialisation in Accounting and Auditing.
ApplicationThe online application opens 16 October 2025 at 13:00 CET. Application deadline is 15 January 2026.
Application and tuition feesAs a citizen of a country outside the European Union (EU), the European Economic Area (EEA) or Switzerland, you are required to pay application and tuition fees for studies at Umeå University.
Application fee: SEK 900
Tuition fee, first instalment: SEK 48,300
Total fee: SEK 96,600
-
Master's Programme in Accounting and Auditing
Second admissions round for EU/EEA citizens
HT26 / Umeå / English / On site
Application opens 16 March 2026Show more Show less
StartAutumn term 2026
Number of credits60 credits
Type of studiesOn site
Study pace100%
Length1 year
Study locationUmeå
LanguageEnglish
Application codeUMU-P2004
EligibilityA bachelor's degree of at least 180 ECTS, or a corresponding qualification from an internationally recognized university, of which 75 ECTS in Business Administration, with at least 22,5 ECTS in Accounting and/or Finance. English equivalent to Swedish upper secondary course English 6/level 2 is required. Where the language of instruction is Swedish, applicants must prove proficiency in Swedish to the level required for basic eligibility for higher studies.
SelectionSelection is based on GMAT and academic credits in this order. The selection of applicants is done in the following order: 1. Test results from GMAT (Graduate Management Admissions Test). Percent of testresults is the applicants meritrating. 2. Academic credits by the last application date (in the range of 30-285 credits equivalent to ECTS). For GMAT scores must be submitted directly to Umeå University. For GMAT you need to indicate Umeå University when registering for the test. You can in addition upload the test results in universityadmissions.se
DegreeAfter completed study programme, a student who has applied for a degree certificate can obtain a Degree of Master of Science (60 credits) according to the local qualification descriptor established by the Vice-Chancellor (see Umeå University's web site). The Swedish translation of Degree of Master of Science is, Ekonomie magisterexamen. The degree is awarded in the main field of Business Administration with a specialisation in Accounting and Auditing.
ApplicationThe online application opens 16 March 2026 at 09:00 CET. Application deadline is 15 April 2026. Please note: This second application round is intended only for EU/EEA/Swiss citizens.
Application and tuition feesAs a citizen of a country outside the European Union (EU), the European Economic Area (EEA) or Switzerland, you are required to pay application and tuition fees for studies at Umeå University.
Application fee: SEK 900
Tuition fee, first instalment: SEK 48,300
Total fee: SEK 96,600
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How to apply
Apply online via universityadmissions.se
You apply to our programmes and courses via universityadmissions.se – the official website for higher education applications in Sweden. There, you can track your application, check that your documents have been registered, and log in to find our your admission results.
Late applications
Admissions to most programmes and courses typically close after the final application deadline. However, some programmes and courses may still accept late applications if seats are available. These are marked “Open for late application” on universityadmissions.se. Please note that late applications are not guaranteed to be reviewed.
More about application and admission
Film about the programme
Hear from students who share their experiences of studying at an advanced level at Umeå School of Business, Economics and Statistics.
Frequently asked questions
What are the language skills required?
Students are required to have proficiency in English equivalent to English course B/6 from Swedish upper-secondary school (high school). Proficiency in English can be proven by test scores from a number of internationally recognised tests.
Read more about language and entry requirements
What selection criteria are used?
The first selection criterion is the GMAT (Graduate Management Admissions Test) result. You need to indicate Umeå University to mba.com and also upload a copy of the results to universityadmissions.se. If you have no GMAT result, you are still eligible to apply for the programme but will be ranked after applicants with a GMAT result and according to the number of academic credits you have.
Are there any tuition fees?
Citizens outside of EU/EEA and Switzerland will have to pay application fee and tuition fee.
Can I get any scholarships?
Some scholarships are offered by the Swedish Institute and some by Umeå University.
Do I need to send in CV, Motivation letter or Recommendation letters?
No, none of those documents are required. If you submit them anyway they will not be considered.
Research excellence at Umeå University
Be a part of a world-class environment for teaching and research – where the Nobel Prize-winning discovery of CRISPR-Cas9 geneediting began, and where innovation continues to shape the future.
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Innovative with international impact
Research for society, nature and the future. Read about our research research environments and infrastructure.
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Open climate for groundbreaking research
Emmanuelle Charpentier credits the research environment in Umeå as a key factor in her discovery.
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Programme is given by
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