Accounting and Auditing

No organisation can lead their business without the helping hands of an accountant and an auditor. Accounting is one of the most crucial areas of any activity, helping companies and organisations function legally and effectively.

ACCA-accredited master’s studies in Accounting and Auditing at KTU is a straight-forward path to not just a position in accounting or audit professionals’ teams, but to a greater opportunity to become the head of the accounting or finance department, company manager in the audit and accounting business.

* Studies in the Lithuanian language are delivered at the evening-time (cyclic, blended learning), studies in the English language are delivered at weekends (cyclic, blended learning).

Location Kaunas
School of Economics and Business
Cycle Second cycle
Field Accounting
Language Lithuanian, English
Form Full-time studies - 2 y. (weekend, evening-time; cyclic, blended learning)
Degree awarded Master of Business Management
Yearly Price  i Full-time studies - 4384 €

International Studies Office
Student Info Center
Studentų St. 50, LT-51368 Kaunas


Representative video


Entry requirements

Minimum requirements

University bachelor degree certificate

Business and Public Administration or Social Sciences study field degree.

Language CGPA

IELTS ≥6.0, TOEFL ≥85, CEFR ≥C1, or previously completed studies in english language.

Average grade (CGPA) > 60 %

Additional requirements

Often you can get a suitable transcript of bachelor degree from your school. If this is not the case, you will need official translations along with verified copies of the original.

The entry qualification documents are accepted in the following languages: English / Russian.

The documents must be legalised (Apostille) by the Ministry of Foreign Affairs of the country where the documents were issued. This requirement does not apply for the documents issued in the EU and Belarus, Ukraine.


Score structure

Component Coefficient
First component of the competition score

Average grade(CGPA) of University‘s Bachelor’s degree (min. length – 180 ECTS) and its supplement


Second component of the competition score

Motivation letter and online interview


Additional component for the competition score:

Additional points can be added to the competition score for the following activities:

  • science activities (scientific publications, presentations at scientific conferences, participation in exhibitions, work in student science society or science group etc.) or art activities (publication or realization of artwork, participation in art exhibitions, contests of architecture) (up to 2 points);
  • at least 1 year work experience in the field of study programme (0,5 points);
  • partial studies in the higher education institution abroad with ≥24 ECTS completed (0,5 points);
  • graduated from academic talent development program in higher education institution (for example “GIFTed talent academy”) (0,5 points);
  • bachelor’s or master’s (if integrated study programme is completed) degree diploma with honors (0,5 points).

Points from the same criteria are only added once. Points from different criteria are added up. The maximum score from additional points criteria can be no higher than 4.


Tuition fee

The indicated tuition fee is applied to 2024-2025 academic year.

Full-time studies 4384 €
Price per credit 73,07 €
Foreign nationals with Lithuanian origins and EU citizens
Full-time studies 4384 €
Price per credit 73,07 €
Partial tuition fee waiver can be applied for the study price.


Financial support






Module of the study programme by semesters


Consolidated accounting – financial statements, parent company and subsidiary
Audit – independent verification, methods, procedures, internal audit
Strategic management accounting – distribution of resources, budget planning, control procedures
Value-based management – concepts, methods, their application for assessment of the company's value
Understanding of International Accounting and Standards Understanding of Theoretical Knowledge of Auditing, Practical Situations and Issues Provision of Information for Management Decisions Evaluation of Business and Assets




Skyrocket into a successful career

Your studies at KTU will provide all of the necessary knowledge and competence that is a necessity for developing as a professional in your career field.

ACCA qualification

This is the only study program in Lithuania that prepares you for the market on a national and international level. Graduates of this program are awarded as many as 7 out of 9 credits by ACCA examinations of the International Association of Professional Accountants.

The demand is really growing

Here’s a statistical fact – according to last year’s data, the employment rate of students who graduated from this program is as high as 96%!

Valuable free time

Lectures are only a fraction of our university life. You will be able to join the ACCA expert discussions, research projects, and participate in all kinds of internships.



Bright and broad career prospects

What will you be able to do?

– Apply the accounting methodology into the practical implementation of national and international standards.
– Independently solve the problems of international taxation and reduction of financial information asymmetry by applying activity control, risk management, and audit.
– Formulate, assess, and prepare organisation management control systems in modern organisations, integrate the latest concepts of accounting, audit, management accounting, intellectual capital, measurement, and management of a company’s value.

You may become

You will plan the financial operations of a company or an organisation, coordinate the accounting processes within a company, and lead your own team of accounting professionals.

As a professional, you’ll be able to create a business that provides a variety of accounting and auditing services for others.

As a senior accountant or financier, you will draw up budgets, manage them, control expenses, provide financial activity reports, and assessments to managers and shareholders. You will also be performing accounting control, budget advisory, assessment of accounting policy, and tax planning issues.

As an audit professional you will review the accuracy of a company’s financial statements, perform risk assessment, and contribute to reducing information asymmetries. As an internal audit specialist, you will ensure control over your organisation’s activities and work on increasing its efficiency.

You will be the one who analyses internal and external accounting data and provides recommendations to a company’s management when making crucial business decisions.




Lecturers. Experts in their field

Tomas Balco

Tomas Balco

International tax planning and tax evasion
Edita Gimžauskienė

Edita Gimžauskienė

Strategic Management Accounting
Borisas Seminogovas

Borisas Seminogovas

Internal Auditing
Valdas Jadzevičius

Valdas Jadzevičius

Value Based Management
Šviesa Leitonienė

Šviesa Leitonienė

Property and Business Valuation
Rūta Gokienė

Rūta Gokienė

Financial Reporting
Kristina Kundelienė

Kristina Kundelienė

International Taxation and Transfer Pricing




Muhammed İkbal Telli

Muhammed İkbal Telli

Alumni of Master study programme of Accounting and Auditing


First of all, studying at KTU School of Economics and Business study program of Accounting and Auditing enables you to create a perfect network, relations with different kinds of people. The most important part of our studies is having a guest lecturer for every lecture we have which helps us broaden our knowledge for studies and our network to get more information about job opportunities in Lithuania. When it comes to the relations between students and professors, this surprised me a lot, I don't feel any difference between me and the professor. They really are kind, friendly and nice people. Studying at KTU will definitely help you find what you really want to become.

Nemat Guluzade

Nemat Guluzade

Alumnus of Master study programme of Accounting and Auditing, Accountant at "Alter Domus"


Accounting and Auditing programme studies at KTU greatly improved my self-confidence and proficiency. The programme provided me with strong fundamental knowledge of international accounting and auditing, as well as enabled to improve my skills in practice. During the studies I took the opportunity to participate in Erasmus+ programme internship – as a part of my studies I worked as an accounting intern in Malta at Chetcuti Cauchi company.

Ingrida Šimonytė

Ingrida Šimonytė

Prime Minister of the Republic of Lithuania


Who else will tell us - the owners and employees, the investors and the creditors, the state and the citizens - what if there are no accounting professionals? And who will confirm that what accounting professionals are saying is true, if not auditors? Both of these professions are the backbone of the market economy, providing the most important - resource - information needed to make decisions.

Gintarė Venckaitytė

Gintarė Venckaitytė

Chief Specialist in Accounting Systems at AB "Swedbank"


I have a very positive approach to audit and accounting in KTU. During the lectures, we performed many challenging and practical assignments. I acquired valuable skills, deepened my knowledge of accounting and acquired basic knowledge of audit; which was useful in my professional career.





International Studies Office
Student Info Center
Studentų St. 50, LT-51368 Kaunas