When a student says they want to “go into audit”, they often have the four large international networks in mind. That is only part of the picture. The market monitoring report published by the French audit oversight authority (Haute Autorité de l’audit) shows that these large networks capture most of the fees, because they audit the largest entities, but that most statutory audit engagements are held elsewhere: by mid-tier networks, national firms, regional practices and independent statutory auditors. Choosing between these worlds is not a matter of prestige, but of client type, team size and pace of learning. This overview compares the paths, without any ready-made ranking.
The audit landscape in France
Statutory audit (commissariat aux comptes) is a regulated profession: only professionals registered on the list kept by the Haute Autorité de l’audit (H2A, which succeeded the H3C on 1 January 2024) may certify financial statements. That list includes individuals, who sign, and audit firms of all sizes.
To find your bearings, you can distinguish four families of employers:
- the four large international networks, present in the major cities, which audit most listed companies and large groups;
- mid-tier international networks, which combine a global brand with a national presence;
- national and regional firms, often independent, sometimes members of a technical association of firms;
- local firms and statutory auditors practising alone or with a few partners, who are very numerous across the country.
The H2A report highlights a French particularity: in terms of fees, the market is dominated by five large networks, the four leading global networks and a fifth network of French origin. In number of engagements, however, these five networks remain in the minority. In other words, most companies that have their accounts certified in France do so with a firm that is not a Big Four firm.
Mid-tier networks
Mid-tier international networks bring together member firms under a single brand or global organisation: Grant Thornton, BDO, RSM, Baker Tilly, Crowe, Moore and Ecovis, for example, as well as associations of independent firms. Forvis Mazars, often treated separately, is the fifth large network on the French market.
What characterises them for a candidate:
- a client base of mid-sized groups, mid-market companies and subsidiaries of foreign groups, with a smaller share of listed companies than at the four largest;
- audit methodologies and tools shared across the network, with structured in-house training, close to that of the Big Four;
- smaller engagement teams, where a second-year assistant may be given an entire cycle;
- frequent multidisciplinary activity: audit, accounting services, advisory, legal, which makes internal moves easier.
For a junior, this is often a good compromise between exposure to group engagements and faster learning of responsibilities.
National and regional firms
National and regional firms, often founded outside Paris, frequently combine statutory audit and accounting services, while respecting the independence rules that prohibit carrying out both missions for the same client. Their client base mixes SMEs, family-owned mid-market companies, associations, private healthcare establishments, cooperatives, local authorities and local public-sector bodies.
For a member of staff, the differences are clear:
- versatility: the same person may work on statutory audits, contractual audits, specific attestations, and even accounting services files;
- closeness to the partners, who sign the reports and know staff personally;
- a more spread-out season: not all year-ends fall on 31 December, especially in the agricultural, non-profit and cooperative sectors;
- less geographical mobility, but a stable portfolio that allows you to follow the same clients for several years.
Finally, local firms offer an even broader immersion, with partners who do their own hiring and career paths that often lead to the DEC and then to partnership.
Clients, teams and versatility: what changes
| | Large networks | Mid-tier networks | National and regional firms | |---|---|---|---| | Typical clients | listed companies, large groups, banks and insurers | mid-sized groups, mid-market companies, subsidiaries of foreign groups | SMEs, family-owned mid-market companies, associations, local public sector | | Engagement team size | large, very hierarchical | medium | small, sometimes two people | | An assistant’s responsibilities | one or two cycles on a large engagement | a whole cycle, sometimes a small engagement | often a complete engagement under supervision | | Methodology | global tools, in-house specialists (IT, valuation) | network tools, shared specialists | market tools, occasional use of experts | | Mobility | international possible, frequent internal moves | national, sometimes international | mainly regional | | Link with accounting services | separate | variable | frequent, with mixed DEC traineeships |
The table is something of a caricature: a large network also has regional offices serving mid-market companies, and some regional firms audit listed companies. But it gives the broad outline of the differences that staff describe.
Moving from one firm to another during your career
The bridges go both ways.
From a large network to a mid-tier or regional firm. This is a common move after three to five years, at senior or audit-lead level. It allows you to take on responsibilities more quickly, to run engagements autonomously or to move closer to a region. Firms value the methodological rigour you have acquired, and ask for versatility in return.
From a regional firm to a large network. Less common, this move often happens early in a career, to gain access to international group engagements or to a specialism (financial services, IT audit, sustainability). English and consolidation experience then carry a lot of weight.
Changing grade along the way. An audit senior from a large network may be hired as an engagement lead in a smaller firm, and the reverse is also true. Job titles do not always match, which our article on grades in an audit firm helps to decode.
Changing firm during the chartered accountancy traineeship is also possible, provided you inform the Order: see the DEC chartered accountancy traineeship, step by step.
Adapting your CV to the size of the firm
The structure of an audit CV remains the same everywhere; it is the emphasis that changes. Our audit CV method details that structure; here is what to adjust depending on the target.
For a large network, highlight:
- English, with a verifiable level, and any international experience;
- group engagements, consolidation, IFRS;
- the ability to work in a large hierarchical team, with strict reporting deadlines.
For a mid-tier network, stress:
- autonomy on a complete cycle, or even on a small engagement;
- the variety of sectors encountered;
- a first experience of supervising an intern or an assistant.
For a national or regional firm, emphasise:
- versatility between statutory audit and accounting services, if you have it;
- sectors specific to the region (food industry, wine, tourism, healthcare) and non-profit clients;
- your local roots and your DEC plans, which reassure a partner about the long term.
Example of a summary adjusted for a regional firm:
- Before: “Audit senior at a Big Four firm, looking for new opportunities.”
- After: “Audit senior (four years, industrial and retail groups), looking for an engagement lead position in a regional firm to run SME and mid-market engagements and continue the DEC.”
The examples of the audit senior CV and the audit manager CV show two profiles who have worked in firms of different sizes. To adapt your own, the CV editor lets you duplicate a version and adjust the summary and experience to the firm you are targeting, while keeping a plain layout that screening software reads correctly.
Sources
- Haute Autorité de l’audit, statutory audit market monitoring report, June 2025 🔗 and lists of professionals 🔗.
- Compagnie nationale des commissaires aux comptes, accessing the profession 🔗.
- Websites of the networks mentioned, for example Grant Thornton France 🔗 and Forvis Mazars in France 🔗.
Frequently asked questions
Is a firm outside the Big Four less formative?
No. Training there is often broader and responsibilities come sooner. The large networks, on the other hand, offer more frequent exposure to listed groups and to in-house specialists.
Can you join a Big Four firm after a regional firm?
Yes, especially early in your career and with a good level of English. Experience of consolidation or of a regulated sector makes the move easier.
Are salaries very different from one type of firm to another?
They vary with region, size and grade. Compare offers for equal positions and responsibilities, and take into account the pace of progression, which can be faster in a smaller firm.
How can you tell whether a firm also provides accounting services?
Its website usually says so; the directory of the Order of Chartered Accountants and the H2A’s list of statutory auditors also let you check its registrations.