A French secondary-school student who wants to work in accounting, audit or chartered accountancy discovers a confusing offer on Parcoursup, the national higher-education admissions platform: a DCG at a lycée, a DCG at a school, a DCG through apprenticeship, a bachelor’s in economics and management with an accounting track, a bachelor’s in accounting, control and audit, a BTS then a DCG, a BUT then a bachelor’s. All these routes lead to bachelor’s level (bac + 3), but they do not prepare you in the same way for what comes next. The right choice depends above all on the further studies you are aiming for (DSCG, CCA master’s, business school) and on how you learn. This article compares the DCG and bachelor’s degrees, presents the programmes, equivalences, further study options, what firms think of them for an internship, and offers pointers for choosing.
What the DCG certifies and what a bachelor’s is worth
The DCG (diploma in accounting and management) is a state diploma, the first step of the chartered accountancy track. According to Onisep, the national careers information body, it is prepared over three years after the baccalauréat, confers bachelor’s degree status and is obtained with an average of at least ten out of twenty across thirteen national exams. Its programme covers accounting, law (including tax law and company law), economics, management, management control, information systems and English. It also includes an internship of at least eight weeks in a firm or a company.
The bachelor’s degree (licence) is a university degree at bac + 3. For accounting, two forms are found:
- the bachelor’s in economics and management, with an accounting, control or finance track in the third year;
- the bachelor’s in accounting, control and audit (licence CCA), designed as the gateway to the CCA master’s, often with exemptions from DCG exams.
The fundamental difference: the DCG is a national diploma, with identical exams everywhere and a programme geared towards chartered accountancy; the bachelor’s is a university degree, broader, whose content varies from one institution to another. Both give bac + 3 level, but the DCG is the first official step towards the DEC.
Programmes that prepare for the DCG
Onisep lists several places of preparation:
- public or state-contracted private lycées, which offer DCG classes modelled on post-baccalauréat classes, with close supervision and an intense pace, of around thirty hours of classes a week;
- apprentice training centres, for a work-study DCG;
- private schools, often on a work-study basis, with variable fees;
- distance learning, especially for people already in work.
First-year applications go through Parcoursup; some institutions hold interviews in addition to reviewing the file. Admitted candidates mostly hold a general baccalauréat or a STMG baccalauréat.
For those who choose work-study, our article on finding a DCG work-study placement in an accounting firm explains where to look and when to apply.
Equivalences and exemptions to know about
This is where choices get complicated, and where many students discover too late the rules that apply to them.
- Holders of a BTS in accounting and management, a BUT GEA (accounting, tax and financial management track) or certain professional bachelor’s degrees may, according to Onisep, be admitted directly into the second year of the DCG and are exempt from some units.
- CCA bachelor’s degrees generally make it possible to obtain exemptions from DCG exams; their extent depends on the degree and the texts in force.
- Business school degrees may open exemptions, especially at DSCG level.
- DCG units passed separately are kept for several years: you can therefore complete a DCG after a bachelor’s, unit by unit.
Before choosing, ask each programme which exemptions it actually allows you to obtain, and check on official websites. A programme that advertises “possible” exemptions does not necessarily guarantee them.
Further study towards the DSCG or the CCA master’s
Further study is often the deciding factor.
Towards the DSCG. The DCG is its natural continuation: the same logic of national exams, the same programme in greater depth. Lycées that prepare for the DCG often also offer the DSCG.
Towards the CCA master’s. Entry to a master’s goes through the national Mon Master platform and selection on file. A CCA bachelor’s prepares for it directly; a DCG, which confers bachelor’s status, also allows you to apply. The CCA master’s then exempts students from five DSCG exams, as explained in our comparison CCA master’s or DSCG.
Towards a business school. Parallel admissions to business schools accept bac + 3 holders, DCG or bachelor’s, with exams specific to each entrance competition. A DCG obtained with good results is a valued file for audit and control specialisations.
Towards employment. Both the DCG and the bachelor’s allow a first job as an accountant or as staff in a firm, followed by progression through experience and continuing education.
What firms think of them for an internship
For an internship or work-study placement, accounting and audit firms know the DCG well, since its programme matches their profession. They look at:
- the content of the courses taken: advanced accounting, tax, company law;
- the number of units passed, which shows level and consistency;
- experience in a firm, even short: DCG internship, summer job, work-study.
A bachelor’s student is just as acceptable if they show that they have taken the necessary accounting courses. They simply need to be more explicit on their CV: course titles, accounting grades, plans for the CCA master’s. Our article on presenting the DCG, DSCG and DEC on a CV shows how to make your path readable, and the audit assistant CV example presents a DCG followed by a DSCG.
How to choose according to your profile
You like a structured setting, with close follow-up. The DCG at a lycée offers supervision similar to that of a preparatory class, with regular tests.
You want to start working straight away. A work-study DCG, at an apprentice training centre or a school, lets you gain experience in a firm from the first year, provided you find an employer.
You want to keep your options open. A bachelor’s in economics and management leaves more choice at the end (accounting, finance, management control, economics), with the possibility of adding DCG units later.
You are aiming directly for the CCA master’s. The CCA bachelor’s, where your university offers one, is the most direct route.
You have a BTS or a BUT. Direct entry into the second year of the DCG, with exemptions, is often the best balance between time and diploma.
Whatever you choose, your first internship CV will matter. The CV editor helps you build it from your first year, on a clear page that firms’ screening software reads without difficulty. To see where the track leads, see also becoming a chartered accountant.
Sources
- Onisep, the DCG accounting and management diploma 🔗 and the chartered accountancy track 🔗.
- Mon Master, the national master’s platform 🔗.
- Ordre des experts-comptables, the chartered accountancy curriculum 🔗.
Frequently asked questions
Is the DCG harder than a bachelor’s?
The DCG has a reputation for being demanding because of its volume and its national exams. A bachelor’s also requires regular work, with continuous assessment. The difficulty depends mainly on how you work.
Can you take the DCG after a bachelor’s?
Yes, by taking the missing units, often with exemptions linked to the bachelor’s. Many students do so to secure their path towards the DSCG.
Does the DCG allow entry to a master’s?
Yes, it confers bachelor’s status and allows you to apply for a master’s, in particular the CCA master’s, on the national platform.
Which choice to become a statutory auditor?
Both routes lead to master’s level and then to the traineeship. For statutory audit, what will count afterwards is the DEC or the CAFCAC, and a traineeship that includes some statutory audit work.