Content and objectives
Taxes, accounting, and auditing are integral parts of economic life. Like individuals, companies are subject to taxation and make decisions taking tax implications into account. Audited financial statements provide reliable information about the financial health of suppliers, customers, borrowers, subsidiaries, and employers.
The core curriculum of this Majorinitially covers the determination of taxable profit and business income for sole proprietorships, partnerships, and corporations. Building upon this foundation, the curriculum then covers the content of the final examination. Current topics within the constantly evolving legal landscape and the independent preparation of a seminar paper as part of the thesis round out the core modules of the Major.
These modules are thus consistently aligned with the demands of practical application and the professional examinations for tax advisors and/or auditors, and are taught by experienced tax advisors and auditors.
Structure of the majors s
| Business Administration (BA 2020) / Major Tax Consulting and Auditing | ||
|---|---|---|
| Balance Sheets and Tax Law (461) | Prof. Dr. Frank Althoff, Prof. Dr. Katharina Dillkötter | 6 CrP |
| Income taxes (462) | Prof. Dr. Oliver Voß | 6 CrP |
| Auditing (563) | Prof. Dr. Frank Althoff, Prof. Dr. Katharina Dillkötter | 6 CrP |
| Current topics in Tax Consulting and Auditing (564) | Prof. Dr. Oliver Voß, Prof. Dr. Katharina Dillkötter | 6 CrP |
Recommended elective modules
| Business Administration, (BA 2020) | ||
|---|---|---|
| International Accounting (718) | Prof. Dr. Frank Althoff | 6 CrP |
| International Tax Law (720) | Prof. Dr. Pia Robinson | 6 CrP |
| General Tax Law (712) | Prof. Dr. Oliver Voß | 6 CrP |
| Company Law (742) | Prof. Dr. Tilo Keil | 6 CrP |
| Standard software in finance and controlling (400) | Prof. Dr. Gerrit Sames | 6CrP |
Occupational and professional fields
The areas of employment for graduates of the study majors s lie particularly in the following four areas:
1. Tax advice
- Preparation of annual financial statements and tax profit calculations
- Preparation of tax returns and review of tax assessments
- Tax and business consulting for clients, especially companies
- Representation of clients before the tax authorities and tax courts
Access to the tax advisor examination after three years of practical experience
2. Auditing
- Conducting annual audits in accordance with commercial law
- Conducting other statutory and voluntary audits
- Business valuation
- "Exam-related" consulting, business consulting
Access to the CPA exam after four years of practical experience
3. Corporate Finance and Accounting
- Monitoring of accounting
- Preparation of annual financial statements
- Tax Department
- Negotiations and communication with banks, tax advisors, auditors, lawyers, etc.
4. Internal auditing of companies
Career prospects
The opportunities for starting a career in this field are exceptionally good. Newcomers quickly become familiar with the characteristics and internal processes of many different companies across various industries. The starting salary, which is only slightly above average, is regularly subject to disproportionate increases based on good performance. Above-average salary increases are common after passing professional examinations.
The attractiveness of the Tax Consulting and Auditing is also due to the comparatively high job security. Furthermore, the professional examinations enable entry into self-employment or partnership in small, medium-sized, or internationally active tax consulting and/or Auditingfirms.
Cooperations
The professors in thismajorsmaintain close ties with freelancers and firms in the fields of Tax Consulting and Auditing , as well as with medium-sized businesses.
Students benefit from these practical contacts through guest lectures, internships, practice-oriented theses, and job placements.
