Accounting, Expertise and Audit

Prof. Costel Istrate, PhD
Assoc. Leontina Păvăloaia, PhD

Financial Accounting, Corporate Finance Management (​or their equivalents)


  • Compulsory Courses
    Fundamentals of Financial Auditing and Accounting Expertise
    Fundamentals of Business Valuation
    Accounting in IAS/IFRS
    Financial Diagnosis
    Project Management
    Advanced Managerial Accounting
    Procedures of Financial Auditing
    Advanced Financial Accounting
    Company Reorganization Accounting
    International Accounting
    Supplementary courses:
    Business Intercultural Communication in Foreign Language
    The educational plan is valid for the first year of study (2021/2022)
  • Compulsory Courses
    Procedures of Accounting Consolidation
    Internship 1
    Research Period/Preparation of the Disertation Thesis
    Ethics in Research
    Elective Courses – two courses from the package
    Financial Reporting
    Environmental Accounting
    Ethical Issues in the Practice of Accounting
    Accounting for Non-banking Financial Companies
    Elective Courses – two courses from the package
    Digital Accounting
    Financial Auditing Standards
    Economic Diagnosis
    Accounting in Tourism and in Others Services
    Elective Courses – one course from the package
    National Account Systems
    Evaluating Firm’s Performance and Risks
    Information Systems Audit
    Elective Courses – two courses from the package
    Tax Legislation
    Companies Law
    Financial Management
    Supplementary courses
    Accounting for Public Institution and Credit Institution
    The educational plan is valid for the 2nd year of study (2021/2022)

The Accounting, Expertise and Audit (AEA) Master’s programme is designed for graduates of an accounting specialisation. This programme aims to complement the students’ training and knowledge in the fields of Accounting, Audit, Analysis and Diagnosis acquired through the undergraduate programmes and/ or the specialised internships. The degree awarded upon completion of the AEA Master’s programme is recognised through signed protocols by two important professional organisations in Romania: CECCAR and CAFR. The AEA Master’s Degree grants access to the professions of Expert Accountant and Auditor.

The AEA Master’s programme aims to:

  • Transmit solid knowledge and train skills for conducting accounting and audit operations in the national and international environment for companies and groups of companies;
  • Improve the students’ transversal skills and competencies.