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Qualification awarded (in original language)
"Licenciatura em Contabilidade". Title of "Licenciado".

Level of qualification
1st Cycle of Studies. EQF level 6. ISCED 2011 level 6.

Admission requirements
Students may apply to the 1st cycle of studies through the general regime, through special conditions and through special competitions, as stated in the description of the Portuguese Higher Education System, provided by NARIC (http://www.dges.mctes.pt/DGES/pt/Reconhecimento/NARICENIC/) and presented in section 8 of the Diploma Supplement. Students may apply, through the general regime, if they obtain a minimum classification of 95 points (on a scale of 0 to 200) in one of following national entrance examinations: Mathematics, Economics or Portuguese.

Recognition of prior learning
Following the implementation of the Bologna Process and the consequent legislation regarding the mobility of students among degrees and higher education institutions, prior learning must be recognized and credited. The prior learning concept comprises all the previous learning/training undertaken in other higher education study cycles in national or international institutions (crediting of certified training), as well as previous professional experience and any post-secondary school training or education. As such, the IPB promotes the crediting of the student’s prior learning when arriving at the institution.
Aiming at a quick and full integration of the student in his/her new education programme, the recognition procedures must be submitted when enrolling at the IPB.
For further enquiries on crediting and recognizing prior learning and training at the IPB (calendars, procedures and assessment criteria), please go to the Applicant Portal at www.ipb.pt/portaldocandidato.

Qualification requirements and regulations
6 Semesters (3 years). 20 Weeks of study, per semester, full-time (40 per year). 40 total Hours per week. 810 total Hours per semester (1620 per year). 180 ECTS Credits (30 per semester); 1 credit corresponds to 27 hours. It includes a final project comprising 18 credits.
The holders of this qualification are admitted in OTOC – Order of Chartered Accountants. Professional titles are awarded by this institution, according to its internal rules.

Profile of the programme
The profile of the programme comprises the development of the technical-scientific knowledge and professional skills in the study areas of Accounting; Taxation; Auditing.

Key learning outcomes
The degree of "licenciado" (bachelor) in Accounting is awarded to those students that demonstrate, in this field, the ability to:
a) develop and enhance the acquired knowledges;
b) apply acquired knowledge and understanding capacity in order to clearly demonstrate a professional approach to the work carried out;
c) solve problems based upon their own arguments;
d) collate, select, and interpret relevant information which will enable them to consolidate the solutions they present and the opinions they put forward, including the analysis of relevant social, scientific and ethical aspects;
e) communicate information, ideas, problems and solutions, both to experts and non-experts;
f) develop competences that will enable them to benefit from lifelong learning with a high degree of autonomy.

To complete the qualification, the student is required to pass all compulsory course units of the study plan.

Occupational profiles of graduates
The degree of "licenciado" (bachelor) in Accounting belongs to the education and training area of Business Sciences and Law. Graduates are qualified to develop a professional activity within the profile of the programme.

Access to further studies
The degree of "licenciado" allows to proceed to post-graduate studies, according to the diagram of the Portuguese Higher Education System, provided by NARIC (http://www.dges.mctes.pt/DGES/pt/Reconhecimento/NARICENIC/) and presented in section 8 of the Diploma Supplement.

Graduation requirements

Examination regulations, assessment and grading
Examination and assessment are regulated by the IPB general regulation, available in www.ipb.pt/sa, and by the School pedagogical regulation, available in www.estig.ipb.pt.
Consult this Guide under the option “The ECTS at the IPB” for information on the grading and qualification system.

Mode of study

Programme director
Jorge Manuel Afonso Alves (
This email address is being protected from spambots. You need JavaScript enabled to view it.)

Scientific areas of the study plan
Scientific AreaAcronymECTS Credits
Human and Social SciencesHSS12.00.0

Course structure
YearSemTypeCodeCourse UnitScientific
11 Semestral 
Financial Accounting IAcc6.0
11 Semestral 
Economics IEco6.0
11 Semestral 
11 Semestral 
Introduction to Social Sciences/Professional EthicsHSS6.0
11 Semestral 
12 Semestral 
Financial Accounting IIAcc6.0
12 Semestral 
Business Law ILaw6.0
12 Semestral 
Economics IIEco6.0
12 Semestral 
Financial MathematicsMan6.0
12 Semestral 
Organizational Social PsychologyHSS6.0
21 Semestral 
Management Accounting IAcc6.0
21 Semestral 
Financial Accounting IIIAcc6.0
21 Semestral 
Business Law IILaw6.0
21 Semestral 
21 Semestral 
Financial ManagementMan6.0
22 Semestral 
Investment AnalysisMan6.0
22 Semestral 
Auditing IAud6.0
22 Semestral 
Management Accounting IIAcc6.0
22 Semestral 
Financial Accounting IVAcc6.0
22 Semestral 
Taxation ITax6.0
31 Semestral 
Auditing IIAud6.0
31 Semestral 
Management Accounting IIIAcc6.0
31 Semestral 
Financial Accounting VAcc6.0
31 Semestral 
Governmental AccountingAcc6.0
31 Semestral 
Taxation IITax6.0
32 Semestral 
Taxation IIITax6.0
32 Semestral 
Marketing and StrategyMan6.0
32 Semestral 
Final ProjectPro18.0


Additional documents


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