Master of Arts

Accounting, Auditing and Taxation

During this four-semester Master’s programme, you will receive a broad education in business administration, focusing on national and international accounting, management accounting, auditing and corporate taxation. You will also deepen your knowledge of general business administration, economics and business law.

At a glance

Degree:
Master of Arts
Standard period of study:
4 semesters
Programme start:
Winter semester
Campus:
Central Campus Bochum
Instruction language:
German
Credit points:
120 credit points
Type of programme:
Full-time studies
Type of admission (NC):
Open admission (no NC)

Are you perhaps even aiming for a career as a chartered accountant? With our master's degree programme in “Accounting, Auditing and Taxation”, you have the opportunity to have the examination subjects of Business Law and Applied Business Administration/Economics, in accordance with Section 13b of the German Chartered Accountants’ Act (WPO), recognised towards the chartered accountant examination. This option must be re-approved for each intake of students by the Examinations Board at the Chamber of Chartered Accountants.

Bochum University of Applied Sciences is currentlythe only university in the Ruhr region to offer this programme.

Enrolment on the MAAT programme is open at the start of each winter semester/fall semester. Upon successful completion of the programme, Bochum University of Applied Sciences awards the academic degree “Master of Arts” (M.A.).

Career prospects

However, the degree programme will not limit you to a career as a chartered accountant. The MAAT also offers you excellent opportunities in the fields of accounting, taxation, funding, financing and management control across all sectors; the excellent career prospects for alumni in these areas are well known.
The broad scope of the curriculum will also enable you to enter fields such as treasury, the civil service (eligibility for senior civil service posts), mergers and acquisitions, management consultancy, credit rating, investor relations, strategic planning and credit assessment.
Furthermore, successful completion of the MAAT qualifies you to pursue a subsequent doctorate, PhD.


Admission requirements

In addition to the general admission requirements set out in Section 4 of the RPO, admission to the master's degree programme in “Accounting, Auditing and Taxation” requires a qualifying degree (Bachelor’s or Diplom) with an overall mark of at least 2.5 (up to 2.59) from a degree programme lasting at least six semesters (180 credit points) in ‘Business Administration/Economics’ or ‘Economics’ or a subject-equivalent degree programme at a state or state-recognised university.

In addition, proof of specific prior learning relevant to the programme (Section 49(7) of the Higher Education Act of North Rhine-Westphalia) is required, which is demonstrated by the successful completion of the following modules or subjects during the Bachelor’s or Diplom degree programme:

1. Cost and Performance Accounting and/or Management Accounting, or comparable modules totalling at least 4 ECTS,

2. Corporate finance and/or investment analysis (investment and funding) or comparable modules totalling at least 4 ECTS,

3. Business management and organisation or comparable modules totalling at least 4 ECTS,

4. Accounting and/or financial statements or comparable modules totalling at least 4 ECTS,

5. Mathematics and/or Statistics, or equivalent modules totalling at least 4 ECTS,

6. Economics and Economic Policy, or equivalent modules totalling at least 4 ECTS

7. Tax Law and/or Corporate Taxation, or equivalent modules totalling at least 4 ECTS, and

8. Business Law (German Civil Code and Commercial Law) or equivalent modules totalling at least 4 ECTS.

In cases of doubt, the programme director, in consultation with the examination board, shall decide whether the admission requirements have been met.

Applicants with qualifications obtained abroad may be admitted upon application, provided that equivalence is demonstrated.

Applicants who did not meet their admission requirements at a German-speaking facility must demonstrate the German language proficiency required for the programme at level C1 of the Common European Framework of Reference for Languages (CEFR). Further information for applicants with foreign qualifications can be found on the Student Service website.

The required overall mark is not an admission threshold (NC), but rather an admission requirement that must be met in order to participate in the application process.

This means that an application (with an overall mark lower than 2.59) will not be considered, and the applicant cannot be taken into account in the allocation process.

Note for prospective international students

International students please note the language skills required for this degree programme.


Study structure

The programme is structured in modules. Each module usually concludes with a two-hour written examination at the end of the semester. In the modules Accounting and Specialised Areas of Law, the written examination lasts four hours. You can find a detailed overview of the individual modules, including examination formats and the course structure, in the module manual.

The module phase is supplemented by a practical training period lasting at least six weeks. This enables you to put the knowledge you have acquired directly into practice and, for example, gather ideas for your subsequent master`s thesis. You will complete your degree with the colloquium.



A comparison of the two master's degree programmes, MAAT and MAT

 MAAT
Accounting, Auditing and Taxation
MAT
Accounting and Taxation
DegreeMaster of ArtsMaster of Arts
Place of studyBochumBochum
Entry requirements
  • 180 ECTS
  • Note mind. 2,5
  • Bachweis von ECTS in bestimmten Fächern
  • 210 ECTS
  • Note mind. 2,5
  • Nachweis von ECTS in bestimmten Fächern
Start of studieswinter semestersummer semester
Duration of study4 semester3 semester
Credit towards the WP examinationBusiness Administration/Economics and Business LawBusiness Administration / Economics
languageGermanGerman

Bochum University of Applied Sciences (BO) is one of Germany’s best universities for students aiming for a career in auditing: in the surveys conducted every two years since 2020 by *manager magazin* and the WGMB (Scientific Society for Management and Consulting), BO has consistently achieved top rankings amongst the best universities of applied sciences nationwide. Most recently, in 2024 and 2026, it came second in both years! The results are based on a survey of audit firms and their clients.

To the success story (german)