Accountancy is the practice of an accountant, and interested students are required to complete a required curriculum. A typical education may include classes in both accounting and finance and can be gained at institutions all over the world.

Spain, officially the Kingdom of Spain, is a sovereign state and a member state of the European Union. It is located on the Iberian Peninsula in southwestern Europe. Spanish universities regulate access to their degrees, and they fix the academic fees. They can also offer unofficial postgraduate degrees. Madrid has the largest number of bars per capita of any European city and a very active nightlife.