Master in Auditing

December 1 of the previous year for the first examination date.

February 1 of the respective year for the second examination date.

By these dates at the latest, the complete application for admission (online application) must be submitted.

The following documents and evidence must be attached to the application:

• A certificate of graduation entitling you to study in the chosen degree programme.
• A declaration stating whether you have definitively failed an examination in this or a related degree programme, or whether you are currently involved in an examination process for an equivalent programme at another university.
  Proof of English language proficiency at level B2 of the Common European Framework of Reference (CEFR).
• Proof of three months of professional experience and three months of examination-related activity according to the prescribed format (submission deadline: two weeks before the start of the programme).
• A statement of support jointly signed by you and your employer, indicating that you intend to pursue a continuing education programme that also prepares for the auditor examination (submission deadline: two weeks before the start of the programme).
• Proof of your university entrance qualification.
• A copy of your identification card valid until the date of the entrance examination.

Graduates have a clear understanding and comprehensive knowledge of the business and audit-related skills and methods required to plan and conduct an audit, not only theoretically but also practically. They are sufficiently prepared to pass the Wirtschaftsprüfer examination, including the subject areas of auditing law, accounting, business administration and economics as well as law and taxes.

Graduates have a trained analytical thinking and judgement to abstract, formulate and solve complex issues in annual audits and audit-related consulting projects. They have acquired the competence to independently explore new subject areas, evaluate information and draw practical conclusions for the successful conduct of audits and audit-related consulting. They integrate findings from normative and empirical research into their decision-making. Graduates have developed the ability to make and justify decisions with regard to the auditor's report as the final outcome of an audit.

Graduates are able to communicate professionally within the team, in project situations or during and after the final audit with the relevant persons of their own accountancy firm and the client.

Graduates are able to independently conduct audits and business consulting services in accordance with the auditing standards.

-          By submitting your complete application, you are registering for the entrance examination. This examination determines whether you possess the necessary subject-specific aptitude and the required special knowledge and skills for the degree programme. The universities Bochum/Münster, Leuphana, and Hochschule Mainz/Frankfurt School of Finance & Management jointly provide a written entrance exam. In addition, an oral examination must be passed. This takes place on the same day as the Assessment Center on the Frankfurt School campus.

 The written exams are taken under supervision on two examination days. Each exam, consisting of two examination areas, lasts three hours per day (90 minutes per examination area).

 The examination dates for admission to the 2026 intake are as follows:

1st examination date

Exam 1: January 5, 2026

• Applied Business Administration / Economics

• Business Law

 Exam 2: January 6, 2026

• Tax Law

• Auditing, Business Valuation, and Professional Law

Exams not passed on the first attempt may be retaken once at the second examination date. If you take an exam for the first time during the retake period, you will not have another retake opportunity within the current year’s process.

 Once you have successfully completed all written exams, you will be invited to the oral examination and the Assessment Center. On that day, the examination areas will be assessed in small groups of up to four people, with approximately 30 minutes of examination time per person.

 To pass the entrance examination, you must achieve at least 50% of the available points in each examination area. The written exams and the oral examination are weighted 60:40.

 The Assessment Center includes a structured admission interview lasting about 30 minutes, conducted with members of the programme team. During this interview, you will have the opportunity to demonstrate your specific aptitude and motivation for the programme and to ask your own questions. Representatives of auditing firms may participate as observers in the interviews.

 At the end of the day, you will receive feedback on the result of the entrance examination (either on-site or, if preferred, by phone).

 The fee for the entrance examination is €550 and is due upon participation. You will receive an invoice. The fee for employees of the AuditXcellence initiative is covered by their employer along with the tuition fees.

1. Familiarise yourself with the requirements and content of the entrance examination.

Entrance Examination Requirements

2. Work through the sample examinations under conditions that are as realistic as possible. The sample solutions will be provided with your invitation to the entrance examination in December.

Sample examination in Business Administration, Economics, and Business Law (without solutions)
Sample examination in Tax Law and Auditing (without solutions)

3. Recommended readings, exercises, and case studies are intended to help you refresh your knowledge from your previous studies.

Reading list

4. Talk to colleagues in your company who have already completed the entrance examination and/or the program, or who will be taking the exam with you, and form study groups. You are also welcome to contact our Recruiting Team to connect with current students or alumni and exchange insights about the entrance examination and study tips.

You are welcome to contact us via email (masters@fs.de ) or submit your CV through our CV Check. We will get back to you with feedback as soon as possible. Please note that the final admission decision will only be made once your complete application has been received.

The seminars take place from May to October. The summer semester runs from early May to the end of July, and the winter semester from early September to the end of October. Classes for the Master in Auditing usually take place Monday to Friday between 9:45 a.m. and 5:30 p.m.

The study model allows for at least 50% employment alongside your studies and takes into account the industry’s “busy season.” Through the employer’s release periods, students can fully concentrate on their studies and on the preparation for the auditor’s exam during the academic phases.

You must provide proof of English language proficiency at level B2 of the Common European Framework of Reference for Languages (CEFR).

Acceptable evidence includes, for example:

• A recognized English language certificate (such as TOEFL, IELTS, or Cambridge English)
• Proof of English-language studies completed at a university
• A certificate from your employer confirming that you regularly use English in your professional context

If your previous degree program was conducted entirely in English, this can also serve as sufficient proof.