Chartered accountant (expert-comptable) is one of the few finance professions in France whose title is protected by law. To use it and practise, you must have completed a full track, passed the chartered accountancy diploma (DEC) and be registered on the roll of the Order. The path is long, about eight years after the baccalauréat, but it is also one of the clearest: each stage has its diploma, each diploma already opens jobs, and the profession offers great freedom of practice at the end. This article describes the day-to-day work of a chartered accountant, the studies and bridges, the skills expected, the salaries published by public bodies, the possible career moves and how to present this path on a CV.
What does a chartered accountant actually do day to day?
The French Order of Chartered Accountants defines the core of the profession by a legal prerogative: only a registered chartered accountant may keep, review, assess and correct the accounts of businesses with which they have no employment relationship, and attest to the regularity and fairness of their financial statements. Around this core, many other assignments have developed.
A typical week for a partner in a mid-sized firm may combine:
- supervising the annual accounts prepared by staff: reviewing files, approving tricky points, signing the attestation;
- the year-end meeting with a business owner: presenting the accounts, analysing profitability, discussing cash and investments;
- tax and legal advice: choosing between income tax and corporation tax, the owner’s pay, business succession, capital transactions;
- supporting financing: forecasts, bank applications, relations with lenders;
- payroll and social filings, in the many firms that handle their clients’ payslips and declarations;
- running the firm: recruitment, organising teams, digital tools, business development.
Onisep, the national careers information body, stresses that the job goes well beyond bookkeeping: the chartered accountant brings financial, tax or legal expertise to help business owners make decisions. Firms now also support their clients on projects such as electronic invoicing and sustainability information.
Studies and routes into the profession
The classic route: DCG, DSCG, traineeship, DEC
The chartered accountancy track consists of three state diplomas and a traineeship:
- the DCG, the diploma in accounting and management, at bachelor level, prepared over three years after the baccalauréat in a lycée, a school or through apprenticeship;
- the DSCG, the higher diploma in accounting and management, at master’s level, prepared over two years;
- the chartered accountancy traineeship, three years of salaried practice in a firm under the responsibility of a training principal, with compulsory training and half-yearly reports;
- the DEC, the chartered accountancy diploma, which comprises two written exams and a dissertation defended before a jury.
Each diploma is passed exam by exam, at your own pace, which makes it possible to work at the same time. The details of the traineeship are explained in our article on the DEC traineeship, and those of the dissertation in our guide to the chartered accountancy dissertation.
The bridges
- The CCA master’s (accounting, control, audit), prepared at university, exempts students from five of the seven DSCG exams; see our comparison of the CCA master’s and the DSCG.
- The BTS in accounting and management and the BUT GEA often allow direct entry into the second year of the DCG, with exemptions from some units.
- Some business schools give exemptions from DSCG exams.
- Accreditation of prior experience (validation des acquis de l’expérience) is possible for the DCG and the DSCG, for professionals already in work.
How long it takes
Following the most direct route, allow about five years of study up to the DSCG or master’s, then three years of traineeship, or eight years after the baccalauréat. In practice, the dissertation often extends the path by one or two years, because it is written alongside a full-time job.
Key skills recruiters expect
Firms recruiting a staff accountant, a trainee chartered accountant or a future partner look at three families of skills.
Technical skills. General accounting and review, business and owner taxation, company law, employment law and payroll, consolidation for firms that support groups. Command of accounting production software and paperless tools is now expected.
Interpersonal skills. A chartered accountant spends much of their time with business owners who are not specialists: they must explain simply, advise without imposing, and sometimes say no.
Management skills. Handling a portfolio of client files, meeting tax deadlines, leading a team, managing the profitability of an engagement: these are management skills, acquired from experienced staff accountant level onwards.
Onisep also cites rigour, honesty and constantly updating your knowledge, in a profession bound by a code of ethics and professional secrecy.
Salary and pay at each stage
Salaries vary widely depending on region, firm size and status (employee or partner). The following benchmarks come from public bodies.
| Stage | Published benchmark | Source | |---|---|---| | Entry-level accounting firm staff | from €2,083 gross per month | Onisep, accounting firm staff job profile | | Newly qualified chartered accountant | from €4,100 gross per month, varying with location and status | Onisep, chartered accountant job profile | | Managers and professionals in audit and chartered accountancy | median of €58k gross per year, most between €45k and €80k | Apec, pay of managerial staff in 111 job families, 2025 edition |
Three remarks on reading these figures:
- Apec’s figures concern managerial staff (cadres), so rather experienced, salaried profiles; they do not reflect a partner’s income, which depends on the firm’s results;
- a trainee chartered accountant is an employee whose pay depends on the firm and their experience; it generally lies between that of a staff accountant and that of a qualified chartered accountant;
- the pay scales of the collective agreement for chartered accountancy and statutory audit firms set minimums by level, which firms may exceed.
Career progression and opportunities
The DEC opens several paths, which are not mutually exclusive.
Partnership or setting up. This is the traditional route: becoming a partner in the firm where you did your traineeship, joining another firm as a partner, taking over a client base or setting up your own firm. Registration on the roll of the Order is then compulsory.
Statutory audit. The DEC also makes it possible, if the traineeship included a sufficient share of statutory audit, to register on the list of statutory auditors. Our article on what sets a chartered accountant apart from a statutory auditor explains the two registrations.
Industry. Many graduates join a finance department: head of accounting, chief accountant, head of consolidation, finance director of an SME. Firm experience, with its exposure to many businesses, is highly valued there.
Specialisms. Business valuation, restructuring, supporting associations, international tax, accounting information systems: some chartered accountants specialise within firms or as independents.
How to showcase this profile on your CV
The CV of a candidate on the chartered accountancy track must make their path readable at a glance, at every stage.
For a student or work-study student, highlight the diploma in progress with the number of units passed, the work-study placement or internships in firms with the size of the portfolio, and your plans (DSCG, then traineeship). Our article on presenting the DCG, DSCG and DEC on a CV gives precise wording.
For a trainee chartered accountant, state the year of traineeship, the regional council you are registered with and the share of accounting and audit work. The trainee chartered accountant CV example shows this presentation.
For an experienced staff accountant or a qualified professional, describe the portfolio (number of files, types of clients, deliverables), supervision and advisory work, as in the accounting firm staff accountant CV example.
In every case, the CV editor spares you the layout work: it arranges the sections in the order firms expect and produces a PDF that screening software reads without error, which matters as soon as you apply to a network or a mid-tier firm.
Sources
- Onisep, chartered accountant job profile 🔗 and accounting firm staff job profile 🔗.
- Apec, pay of managerial staff in 111 job families, 2025 edition 🔗 and chartered accountant job profile 🔗.
- Ordre des experts-comptables, what is a chartered accountant? 🔗 and the curriculum 🔗.
Frequently asked questions
How long does it take to become a chartered accountant?
About eight years after the baccalauréat following the most direct route: three years of DCG, two years of DSCG or CCA master’s, three years of traineeship. The DEC dissertation often extends this.
Can you become a chartered accountant without the DSCG?
The chartered accountancy traineeship requires the DSCG or an exempting diploma, such as the CCA master’s supplemented by certain exams. A candidate may start the traineeship with some of the DSCG units, under conditions.
Is a chartered accountant necessarily self-employed?
No. Many are employees of a firm or a company. Registration on the roll of the Order is required to practise in a firm and use the title.
Is the profession threatened by automation?
Data entry is increasingly automated, which shifts the profession towards review, advice and supporting business owners. Analytical and client-relationship skills are taking up more room.