The Netherlands has a binary system of higher education which includes:

  • scientific education, provided by universities
  • higher vocational education, provided by universities of applied sciences ('hogescholen / HBO')

Programmes leading to a Bachelor degree (B) provided by universities of applied sciences take mostly four years (of fulltime studying). Bachelor programmes provided by universities (leading to the BA or BSc degree) take three years (fulltime). Most Master programmes last one year (but some may take two years).

Universities offer scientific Master programmes leading to the MA or MSc degree. Universities of applied sciences can provide professional Master programmes leading to the Master (M) degree.

Postgraduate programme

Academic universities organise, among others, postgraduate specialisation programmes in Accountancy (Accounting and Auditing or Accounting and Controlling) and PhD programmes. The final stage of the theoretical RA curriculum is a postgraduate programme. HBO bachelors have the possibility to enroll in university Master programmes after having completed a mandatory (pre-Master) programme to redress deficiencies.

The final stage of the theoretical AA curriculum is a post-bachelor programme provided by universities of applied sciences (entry level: the professional Bachelor in Accountancy or similar). Some of these universities also organise Master programmes that can be entered after having completed the ‘hogeschool’ Bachelor in Accountancy.