Undergraduate Programs

Credit-Bearing Micro-Credential in Financial Accounting, Auditing, and Taxation

A 9-credit non-stackable undergraduate micro-credential designed to develop applied competence in financial accounting, auditing, and taxation for learners who already possess introductory accounting preparation. The CBMC strengthens the ability to apply IFRS-based financial reporting concepts, understand audit planning and evidence, and address key issues in individual, corporate, and VAT taxation. It is offered as a credit-bearing undergraduate micro-credential for learners seeking advanced accounting upskilling and preparation for licensure-oriented pathways. It may also serve as a progression route for learners who completed the CBMC in Accounting Foundations or an approved equivalent in introductory accounting.

Admission Requirements

• Applicants should hold a recognized bachelor’s degree or equivalent qualification. It is also open to high-achieving undergraduate students if they have GPA of 3.0 or above and have completed 75 credit hours or more.
• Applicants must demonstrate prior completion of introductory financial accounting, such as ACCT 101, the CBMC in Accounting Foundations, or an approved equivalent, because ACCT 200 requires this background.
• Within the CBMC, ACCT 200 should normally be completed before ACCT 300 and ACCT 301, consistent with the existing prerequisite structure.
• Currently enrolled accounting students or graduates are not eligible to enroll in this CBMC, as the micro-credential is designed to provide intermediate accounting knowledge for non-accounting learners.
• Courses completed as part of this CBMC will not be double-counted toward degree requirements. Current UAEU degree students may be subject to enrollment restrictions if any CBMC course is already included as a required or elective course in their degree program. Enrollment will be reviewed in accordance with applicable UAEU policies and CBMC requirements.
• Admission to the CBMC will follow the UAEU undergraduate admissions cycle. This is with intake available in both the Fall and Spring semesters, subject to university admission timelines and offering arrangements.

Targeted Students

The CBMC is intended for learners who already possess introductory accounting preparation and wish to progress into applied financial reporting, auditing, and taxation. It is suitable for non-accounting graduates seeking specialist upskilling, early-career accounting staff, candidates preparing for further study, and lifelong learners interested in a structured advanced accounting pathway. It is also open to high-achieving non-accounting undergraduate students if they have GPA of 3.0 or above and have completed 75 credit hours or more. The CBMC may also serve as a progression route for learners who completed the foundational accounting micro-credential or an equivalent introductory accounting course.

Program Objectives

• To advance learners from introductory accounting preparation to applied study in financial reporting, auditing, and taxation.
• To develop learners’ ability to use accounting, auditing, and taxation concepts and techniques in professionally relevant contexts.
• To prepare learners for further upskilling, professional development, and licensure-oriented pathways in accounting and related fields.

Program Learning Outcomes

Upon successful completion of this program, students will be able to:

• Evaluate IFRS-based financial statements and related analyses in applied financial reporting contexts.
• Apply auditing concepts and procedures across the audit engagement process in accordance with International Standards on Auditing (ISAs). 
• Analyze taxation issues relating to individuals, corporations, and VAT in compliance and advisory contexts.
• Apply ethical judgment in accounting decision-making scenarios.
• Present and communicate accounting information professionally.

Degree Requirements

Required Credit Hours : minimum 9 hours

CBMC Courses