In an SME as in a group subsidiary, the head of accounting (responsable comptable) is the person who is asked, on closing day, whether the accounts are right. They no longer keep every ledger themselves, but they answer for them: they organise the team’s work, review the accounts, prepare the tax return package and host the statutory auditors. People get there after a few years in accounting, in industry or in a firm, by adding a management and steering dimension to their technical skills. This article describes the day-to-day job, the studies and paths into it, the skills expected, published salary benchmarks and the possible moves, up to finance director.
What does a head of accounting actually do day to day?
The title varies from one company to another: head of accounting, chief accountant, head of general accounting. Onisep, the national careers information body, describes the core of the role: checking the bookkeeping done by the team they lead, calculating the taxes due, making sure deadlines are met and giving an accurate picture of the company’s assets and results. The job is organised around four blocks.
Producing and reviewing the accounts. Supervising accounts payable, receivables, cash and fixed assets; reviewing balance-sheet accounts; year-end entries (provisions, accrued expenses, deferred income); preparing the annual accounts.
Closings and reporting. Monthly or quarterly closings under tight deadlines, reporting to the group for a subsidiary, dashboards for management. In a group, the head of accounting often prepares their entity’s consolidation package.
Tax and filing obligations. VAT, corporation tax, the business value-added contribution where it applies, the tax return package, working with a chartered accountant or a tax lawyer in organisations without an in-house tax department.
Management and external relations. Leading a team of accountants, relations with the statutory auditors, banks and the tax authorities, involvement in finance department projects (ERP change, paperless processes, electronic invoicing).
Onisep also stresses the decision-support dimension: dashboards and analyses used to prepare the budget and measure performance.
Studies and routes into the role
The position is rarely filled straight out of education. It generally requires several years of accounting experience, and a level of education from three to five years after the baccalauréat.
The most common qualifications:
- the chartered accountancy track: DCG (bac + 3), then DSCG (bac + 5);
- the master’s in accounting, control and audit (CCA), at university;
- a business school with a specialisation in accounting, audit or management control;
- a BTS in accounting and management or a BUT GEA, supplemented by experience and sometimes by the DCG through continuing education.
Experience paths:
- from industry: general accountant, then experienced accountant or deputy to the head, before taking charge of the department;
- from an accounting firm: staff accountant then engagement lead, with knowledge of many sectors and of tax;
- from audit: audit senior or manager who joins a company and brings command of closings and of dealing with statutory auditors; our article on grades in an audit firm describes when this move happens.
To gauge what each diploma brings you and how to present it, see presenting the DCG, DSCG and DEC on a CV.
Key skills recruiters expect
Technical command. General accounting and review, the rules of the French chart of accounts, business taxation, basics of consolidation and, in groups, IFRS. The recruiter expects full autonomy on the close.
Tools. ERPs (SAP, Oracle, Sage, Cegid depending on company size), consolidation and reporting tools, advanced Excel, paperless and automated reconciliation tools. The ability to improve processes counts more and more.
Management. Leading a team, distributing the workload during closings, training, developing skills. This is often what separates an experienced accountant from a head of accounting.
Communication. The head of accounting explains figures to non-financial people, defends their positions before the statutory auditors and works with purchasing, sales, payroll and treasury.
Rigour and reliability. These qualities are expected, but they are proven by results: closing deadlines met, no significant adjustments during the audit, controls put in place.
Salary and pay at each stage
Pay depends greatly on company size, sector, region and the scope of the job. The benchmarks below come from Onisep and Apec, the French executive employment agency.
| Stage | Published benchmark | Source | |---|---|---| | Entry-level accountant | from €2,400 gross per month | Onisep, accountant job profile | | Entry-level chief accountant (bac + 5) | between €4,500 and €5,250 gross per month | Onisep, chief accountant job profile | | Head of accounting (job adverts) | most adverts between €33k and €60k gross per year, average around €45k | Apec, head of accounting job profile |
A few cautions when reading them:
- Onisep’s figures are early-career salaries for each job; an “entry-level” chief accountant generally already has experience as an accountant;
- Apec’s figures come from published job adverts: they reflect what companies offer, not salaries actually paid;
- the gap between an SME and a group subsidiary can be significant, as can that between the Paris region and the rest of France.
Career progression and opportunities
The head of accounting role opens several paths.
Towards broader scopes. Group chief accountant, head of accounting for several subsidiaries, head of shared service centres.
Towards consolidation and reporting. Head of consolidation, group financial controller, with a stronger IFRS dimension. Our article on consolidation accounting on a CV explains how to showcase this skill.
Towards finance management. Head of administration and finance in an SME, then finance director. The move requires broadening the scope to treasury, management control, financing and shareholder relations. The path to this role and the skills it adds are described in the article on how to become a finance director 🔗.
Back to a firm. Some heads of accounting return to a firm, as an engagement lead or, if they pursue the DEC, as a chartered accountant.
Towards internal control. Experience of accounting processes is a good basis for an internal controller position, as shown by the internal controller CV example.
How to showcase this profile on your CV
A recruiter reading the CV of a candidate for a head of accounting position looks for four pieces of information: scope, team, deadlines and projects.
Scope: revenue or size of the company, number of entities, framework (French GAAP, IFRS), nature of the business.
Team: number of people managed, their roles, how you organise the close.
Deadlines: monthly close at day plus how many, tax deadlines met, audit results.
Projects: ERP change, paperless processes, controls put in place, preparation for electronic invoicing.
Before / after:
- Before: “In charge of the company’s accounting and team management.”
- After: “Head of accounting, retail mid-market company (two entities, French GAAP): managed 4 accountants, reduced the monthly close from D+8 to D+5, prepared the tax return package and acted as the statutory auditors’ main contact; led the move to electronic invoicing.”
The financial controller from audit CV example shows a similar presentation for a profile who came from a firm, and the staff accountant CV example the starting point of a path in a firm. To format yours, the CV editor structures the sections and produces a PDF that recruiters’ screening software reads without losing the figures that make the difference.
Sources
- Onisep, accountant job profile 🔗 and chief accountant job profile 🔗.
- Apec, head of accounting job profile 🔗.
- Onisep, the chartered accountancy track 🔗.
Frequently asked questions
How many years of experience do you need to become head of accounting?
Generally several years of general accounting, in industry or in a firm. The exact number depends on the size of the company and of the team to be managed.
Do you need the chartered accountancy diploma?
No. The DSCG, a CCA master’s or a business school are often enough, together with experience. The DEC is an asset but is not required for this position in industry.
Are head of accounting and chief accountant the same thing?
The two titles often refer to the same position. In some companies, the chief accountant leads a team under the authority of a head of accounting or a chief accounting officer.
Can you become head of accounting after audit?
Yes, it is a common path for an audit senior or manager. You should then highlight your command of closings and add, if possible, some management experience.