[Translate to English:] Institute for Accounting & Auditing

Structure and contents

The specialization requires the completion of four courses with continuous assessment of student performance (PI). The teaching language is English.

Course I takes place in the first half of the semester and is a prerequisite for all other courses in the specialization.

Course II and Course III take place in the second half of the semester. Course IV takes place throughout semester. All courses are offered in both the winter and summer terms.

StructureTitelExam mode Responsibility
Course IIntroduction into Sustainability Reporting PI (6 ECTS, 3 SWS)  Accounting & Reporting Group
Course IISustainability Reporting Standards and AssurancePI (6 ECTS, 3 SWS) Management Accounting and Control Group
Course IIICase Studies in Sustainability Reporting PI (4 ECTS, 2 SWS)  Accounting & Reporting Group
Course IVSustainable Finance and ReportingPI (4 ECTS, 2 SWS Institute for Finance, Banking and Insurance

Recommended study plan

The courses in the specialization can be spread over two semesters. Course I must be completed before all other courses. It is recommended to complete courses II before courses III and IV. If you wish to write your Bachelor's thesis as part of the specialization, we recommend that you register in the 2nd semester.

Course procedure

The courses require an 80% attendance and include several partial performances. It is important to note that missed assignments cannot be made up. The final grade is made up of the grades achieved in the partial performances. These assignments are only valid for the semester in which they are taken, so it is not possible to spread them over several semesters. It is not possible to withdraw from a course once a sub-performance has been completed.

Course registration 

Students who have been admitted to the specialization will be notified by email after the registration period closes. Students who have been admitted can register for Course I “Introduction into Sustainability Reporting”.

Registration for Courses II - IV will take place on a first-come, first-served basis during the specified registration periods via LPIS.