Master in Accounting, Governance and Sustainability at University of Bergamo
Two-year English-taught LM-77 master's at the University of Bergamo in international accounting, auditing, corporate governance and sustainability reporting, with two curricula and a Dundee double degree. Entry needs 60 relevant credits, an interview and English at B2.
Master
2 years
Bergamo
English
University of Bergamo
Accounting, Governance and Sustainability is a two-year, 120 ECTS master's degree (class LM-77) taught in English at the University of Bergamo. Entry needs a degree meeting its curricular rule, normally 60 credits in economics, statistics, law or set maths and computing subjects, plus a CV review, an interview and English at B2. Fees follow family income, so it can be tuition-free for eligible students.
Entry requirements
Detailed entry requirements
Bergamo's Accounting, Governance and Sustainability master asks for a three-year degree or recognised foreign equivalent that meets its curricular rule, normally at least 60 credits in economics, statistics, law or set maths, computing and engineering subjects, plus English at B2 and an interview with the course commission after a review of your CV and qualifications. Reviewed 8 October 2026. [1]
Degree and credit requirements
You need a three-year university degree or a foreign qualification recognised as suitable. Italian graduates in economics and business classes L-18 and L-33, or the older classes 17 and 28, meet the curricular rule directly. Graduates of other classes need at least 60 credits in these areas: [1]
- Economics and statistics: any subject sector in this area.
- Law: private, comparative private, business, economic, labour, constitutional, public, administrative, tax, international and EU law, civil and criminal procedure, criminal law and philosophy of law.
- Mathematics and computing: mathematical analysis, probability and statistics, operations research and informatics (MAT/05, MAT/06, MAT/09 and INF/01).
- Engineering: energy systems, business and management engineering, and information processing systems (ING-IND/09, ING-IND/35 and ING-INF/05).
With an international bachelor's, the course commission checks these curricular requirements by evaluating your CV and qualifications. [1] A foreign qualification must come from a legally recognised university or higher education institution and give access to the next level of university study in the country that issued it. [7] For bachelor's degrees from India and Pakistan, Bergamo states that a general bachelor's does not give access to a master's degree and an Honours bachelor's is needed. [5]
What this means for your transcript
Italian credits and the credits on a foreign transcript are not the same unit, and the commission looks at your subjects, not just your total. As a guide, based on the rule above:
- Usually a fit: a B.Com (Honours), or a BBA or economics degree at Honours level, with units in accounting, economics, business law and statistics.
- Check carefully: a general three-year B.Com, BBA or BA in Economics from India or Pakistan, where the subjects may fit but the degree type may not; and a B.Tech, B.E., BCA or B.Sc. in Mathematics, Statistics or Computer Science, where maths, statistics and computing credits count towards the 60 but the interview covers accounting topics.
- Often short: a BA in humanities or languages, or a B.Sc. in life sciences, which usually has few credits in economics, law, maths or computing.
The Major Area Form for this course asks you to list your courses in accounting, accountability and auditing, corporate governance and commercial law, with credits and hours of study. [5] Missing curricular requirements can be made up through single courses, with a view to enrolling the following year. [7]
English
English at CEFR level B2 is required. [1] The 2026/27 regulations also treat B2 as met if your bachelor's included at least 6 credits of English, or if you spent at least six months on Erasmus, working or studying in English abroad. [7]
The 2026/27 admissions listing for this programme accepts certificates such as IELTS 5.5 to 6.5, TOEFL iBT 79 to 95, Pearson Academic 46 to 64, Cambridge First at grade B or C and Trinity ISE II, or a certificate from your university confirming that your degree was taught entirely in English. Native English speakers are exempt, and unofficial certificates and self-declarations are not accepted. [3] The university's general checklist gives TOEFL iBT 72 to 94 for B2, so we check which score your file can use. [5]
Selection and interview
There is no written entrance test. With an international bachelor's, the course commission evaluates your CV and qualifications and holds an interview to check the curricular requirements and the adequacy of your preparation. [1] For applicants with a foreign degree, the 2026/27 regulations say this online interview covers topics linked to the programme and your reasons for choosing it. [7]
The 2026/27 information sheet lists the interview topics as accounting and financial statements, auditing, and planning and control. [2] In the 2026/27 pre-evaluation calls, online interviews ran from February to April 2026. [4]
Deadlines and applying before you graduate
For 2026/27 entry, non-EU applicants had two online pre-evaluation calls: [4]
- First call: 24 November 2025 to 15 January 2026, for open-access courses, with interviews in February and March and results by 31 March 2026.
- Second call: 1 to 31 January 2026, with interviews in March and April and results by 30 April 2026.
For 2027/28, the university's pre-evaluation page lists a first call from November 2026 to January 2027, with interviews in February and March 2027 and rankings by 31 March 2027, and a second call in January 2027, with exact dates still to be confirmed. [5]
Accounting, Governance and Sustainability is open access, so in the 2026/27 calls applicants still finishing their degree could apply with a certificate of their expected graduation date, as long as they graduated by 30 June 2026. [4][5]
Documents and non-EU steps
You register on the university website and apply on DreamApply. You can apply to up to two master's degrees. [4]
- Compulsory: your bachelor's degree, or a certificate of your expected graduation date, and your transcript for the last three or four years or a Diploma Supplement, both translated into English or Italian; an English certificate; a copy of a valid passport, the only identity document accepted; and the completed Major Area Form. [5]
- Also asked for this programme: descriptions of your major-area courses and at least one reference. [3]
- Recommended: a declaration from an ENIC-NARIC centre such as CIMEA, a CV in English, a reference letter from a professor, a list of relevant activities and a GRE score. [5]
After a positive evaluation, you bring your original documents to the university for final enrolment. [3] We complete your Universitaly pre-enrolment before you apply for the visa.
Sources and verification
Checked by the ApplyAZ admissions team against the university's official documents listed below. Entry rules can change with each new call, and we re-check them before every application.
- University of Bergamo, Department of Management. Admission requirements, Master's degree in Accounting, Governance and Sustainability (class LM-77), undated. Reviewed 8 October 2026.
- University of Bergamo, Department of Management. Information sheet for the personal preparation interview, Master's degree in Accounting, Governance and Sustainability, academic year 2026/27. Reviewed 8 October 2026.
- University of Bergamo, International admissions portal. Accounting, Governance and Sustainability programme listing (fees, language and entry requirements), academic year 2026/27. Reviewed 8 October 2026.
- University of Bergamo, International admissions portal. Online pre-evaluation calls for non-EU applicants to master's degrees, 2026/27 intake. Reviewed 8 October 2026.
- University of Bergamo. Online pre-evaluation page and document checklist for non-EU applicants to master's degrees, 2026/27 intake, with next calls to be updated. Reviewed 8 October 2026.
- University of Bergamo, Accounting, Governance and Sustainability programme website: course overview and double degree pages, undated. Reviewed 8 October 2026.
- University of Bergamo, Department of Management. Teaching regulations, Master's degree in Accounting, Governance and Sustainability (class LM-77), for students enrolling in 2026/27. Reviewed 8 October 2026.
About the programme
Accounting, Governance and Sustainability (AGS) is a two-year master's degree (laurea magistrale, class LM-77 management) worth 120 ECTS and taught in English by the Department of Management of the University of Bergamo. Classes take place at the Campus of Economics and Law in Via dei Caniana, Bergamo.
The degree grew out of an earlier English curriculum in accounting, accountability and governance inside the Business Administration master's. It prepares consultants, managers and professionals who help organisations and public bodies respond to social and business change. It suits graduates in business, economics or accounting who want an international career in accounting, audit, governance or sustainability.
What you will study
Both curricula share a core in international accounting, management control, risk management, corporate governance and accountability. Accounting for International Business (AIB) adds auditing and business and tax law, while Accounting and Governance for Sustainability (AG4S) adds strategy, governance and control for sustainability issues. Units in the 2026/27 AG4S plan include:
- International Accounting, Risk Assessment and Auditing (12 ECTS)
- Strategic Management Accounting and Statistics for Accounting (9 ECTS each)
- Comparative Business Law (9 ECTS)
- European Economic Policy, Business Ethics and Challenges in a World in Transition
- Governing, Accounting and Reporting for Sustainability (12 ECTS)
- Public Value Creation and Reporting, and Corporate Governance
- Options such as Sustainable Finance, Public Policies for Sustainability and the Environment, or a 6 ECTS traineeship
How the programme is taught
First-year students can apply to spend their second year at the University of Dundee in Scotland on its master's in Accounting and Finance, graduating with degrees from both universities. The plan ends with a 15 ECTS final dissertation, and second-year options include a traineeship and language courses, among them Italian for foreigners.
Career paths
The AIB curriculum points to roles in international and multinational companies and professional firms, while AG4S trains people to build sustainability into planning, control and reporting. The course lists:
- CFO or accounting manager in international or multinational entities
- Chartered accountant, external or internal auditor
- Expert in corporate governance, tax and legal services or transaction services
- Financial accounting advisor or consultant
- Manager or analyst integrating sustainability strategy and reporting in companies, public bodies, non-profits and NGOs
Fees and scholarships
This degree follows the University of Bergamo's income-based fees, and eligible students can be exempt from both instalments. [3] That means this programme can be tuition-free for eligible students. The Lombardy DSU scholarship call is run by the university, and income and merit decide awards.
How to apply from outside the EU
Graduates with a foreign bachelor's are assessed on their CV and qualifications, followed by an interview with the course commission. [1] We apply on the University of Bergamo DreamApply portal, and you can apply to up to two master's degrees. For 2026/27 entry, the two calls ran between 24 November 2025 and 31 January 2026. For 2027/28, the university lists a first call from November 2026 to January 2027 and a second in January 2027, with exact dates still to be confirmed. [4][5]
Once you are admitted, we complete Universitaly pre-enrolment, and you apply for a type D study visa.
How ApplyAZ helps
ApplyAZ is an Italy-based consultancy that works only with public universities. We can include this programme in a shortlist of 20 to 30 English-taught programmes that fit your profile, so your plan never rests on a single application.
For eligible students who start with us, a named person owns each stage, from A to Z:
- We check your transcript against Bergamo's entry rules for this programme.
- We write your CV and a tailored statement of purpose.
- We prepare and submit your pre-evaluation application on DreamApply and Universitaly pre-enrolment.
- We help you declare your family income for reduced fees and file your regional DSU scholarship application at the right time and in the right format.
- We prepare your visa file.
With operations in all 20 Italian regions, we follow each region's scholarship rules and deadlines as they change. The university decides admission, the region decides the scholarship and the consulate decides the visa, so no one can promise an outcome. You pay in milestones, and every service you pay for is either delivered or its fee is refunded (terms apply).
Programmes at Italian public universities can be tuition-free for eligible students. Check if you are eligible and book a one-to-one consultation session with one of our Italy experts, or see how ApplyAZ works.
Questions and answers
What bachelor's degree do I need for Bergamo's Accounting, Governance and Sustainability master?
A three-year degree or recognised foreign equivalent. Italian economics and business graduates meet the rule directly. Others need at least 60 credits in economics and statistics, listed law subjects, or set maths, computing and engineering subjects. With an international bachelor's, the commission checks this through your CV and an interview. [1]
Is there an entrance exam?
No written test. With an international bachelor's, the commission reviews your CV and qualifications and holds an online interview on topics linked to the course and your reasons for choosing it. The 2026/27 information sheet lists accounting and financial statements, auditing, and planning and control as topics. [1][2][7]
What IELTS score do I need?
English at B2. The 2026/27 admissions listing for this programme accepts IELTS 5.5 to 6.5, TOEFL iBT 79 to 95 or Cambridge First at grade B or C, among others, or a certificate that your degree was taught entirely in English. Native speakers are exempt. [3]
When is the deadline for non-EU students?
For 2026/27 entry, the pre-evaluation calls ran from 24 November 2025 to 15 January 2026 and from 1 to 31 January 2026. For 2027/28, the university lists calls from November 2026 to January 2027, with exact dates still to be confirmed. [4][5]
Can I apply before I graduate?
Yes. The course is open access, and in the 2026/27 calls you could apply with a certificate of your expected graduation date, as long as you graduated by 30 June 2026. [4][5]
I have a general B.Com or BBA from India. Can I apply?
Possibly not with that degree alone. Bergamo states that a general bachelor's from India or Pakistan does not give access to a master's degree and an Honours bachelor's is needed. A B.Com (Honours) with accounting, economics, law and statistics usually covers the 60-credit rule, and we check your transcript against it. [1][5]
What are the two curricula?
Accounting for International Business, with auditing and business and tax law, and Accounting and Governance for Sustainability, with governance, control and reporting for sustainability. Both are taught entirely in English. [6]
Can I earn a double degree?
Yes. First-year students can apply to spend the second year at the University of Dundee on its Accounting and Finance master's and graduate with degrees from both universities. [6]
Can someone handle my whole application to Accounting, Governance and Sustainability at Bergamo?
Yes. ApplyAZ, an Italy-based consultancy that works only with public universities, checks your transcript against Bergamo's rules for this programme, handles the application and Universitaly pre-enrolment, helps you file the regional DSU scholarship application at the right time and in the right format, and prepares your visa file, for eligible students. Start by checking your eligibility.
I'm applying from India. What is the route into Accounting, Governance and Sustainability?
A B.Com (Honours), BBA or economics degree with accounting, economics, business law and statistics usually covers the 60-credit rule. Bergamo states that a general (non-Honours) bachelor's from India does not give access to a master's degree, so an Honours bachelor's is needed. You also need English at B2. The steps are online pre-evaluation on DreamApply, an interview and Universitaly pre-enrolment. [1][5] Indian students apply for the type D study visa at the Italian embassy or consulate that covers their state, such as New Delhi, Mumbai or Bengaluru.
Is the route different from Pakistan, Bangladesh or Sri Lanka?
No. The academic rules for Accounting, Governance and Sustainability are the same whatever your nationality. Applicants from Pakistan, Bangladesh and Sri Lanka follow the same steps as India: online pre-evaluation, an interview with the course commission and Universitaly pre-enrolment, then a type D study visa from the Italian mission for their country of residence. Read our guide for students in Dhaka.
I live in the UAE, Saudi Arabia, Qatar, Kuwait, Oman or Bahrain. Where do I apply for the visa?
At the Italian embassy or consulate responsible for the country where you legally live, after Universitaly pre-enrolment. The academic rules for Accounting, Governance and Sustainability are the same whatever your nationality, and Gulf residents follow the same steps: online pre-evaluation, an interview with the course commission and Universitaly pre-enrolment. Read our guides for Dubai, Riyadh and Doha.
I studied or live in London, New York, Toronto, Vancouver, Singapore or Kuala Lumpur. What is the route?
The academic rules for Accounting, Governance and Sustainability are the same whatever your nationality, and your degree is assessed like any other foreign qualification. Non-EU applicants who live abroad follow the same route: online pre-evaluation, an interview with the course commission and Universitaly pre-enrolment, then a type D study visa from the Italian mission for where they live. Read our guides for students in London, New York, Toronto, Vancouver, Singapore and Kuala Lumpur.
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