After a DCG or an accounting bachelor’s, two paths lead to the master’s level of the French chartered accountancy track: the DSCG, a state diploma prepared in a lycée, a school or by distance learning, and the master’s in accounting, control and audit (master CCA), a university degree that exempts students from most of the DSCG exams. Both open the chartered accountancy traineeship and, at the end, the same DEC. Students often wonder which one “is worth more” to firms. The real question lies elsewhere: which pace, which cost, which work-study arrangement and which exam strategy suit your situation. This article compares the two routes without claiming that one is better.
Two paths to the same DEC
The DSCG (higher diploma in accounting and management) is the second state diploma of the chartered accountancy track. According to Onisep, the national careers information body, it is prepared over two years in a lycée, at university, in a private school or by distance learning, and is obtained with an average of at least ten out of twenty across seven national exams, held once a year. Passed units are kept for several years, and candidates can take them in any order they wish.
The CCA master’s is a university degree at master’s level, prepared in a university school of management (IAE) or a management faculty. It follows a set of specifications that allows its holders to be exempted from five of the seven DSCG exams.
What they have in common: either one allows you to register for the chartered accountancy traineeship, and then to sit the DEC. The Order of Chartered Accountants points out that registering for the traineeship requires the DSCG; a candidate who already has some of the units may also start under conditions. A CCA master’s graduate who wants the full DSCG must therefore pass the remaining exams.
The exemptions granted by the CCA master’s
Universities awarding the CCA master’s state which exams are exempted and which remain to be taken. According to the presentations published by several IAEs, the two exams that are not exempted are generally the legal, tax and employment management unit and the accounting and audit unit. Some universities even organise specific preparation for these two units during the master’s.
What this means in practice:
- a CCA master’s student prepares two national exams in parallel, often at the end of the programme;
- these two units are among the most demanding of the DSCG, especially legal, tax and employment management;
- the exact rules depend on the texts in force and on the master’s compliance with the specifications: check them with the programme before enrolling.
Pace, work-study and workload
The DSCG can be prepared in several ways:
- in a public or state-contracted private lycée, as full-time study, with close supervision and generally low cost;
- in a private school, often on a work-study basis, with variable fees;
- by distance learning, with the CNED or a private provider, which makes it possible to work alongside;
- as an independent candidate, unit by unit, for professionals already in work.
The CCA master’s follows the university calendar, over two years, and is very often done on a work-study basis with an accounting firm, an audit firm or a finance department. Tuition fees are those of the public university.
The workload is heavy in both cases. The DSCG requires intensive preparation for national exams, without the safety net of continuous assessment. The CCA master’s combines university exams, preparation for the two remaining DSCG units, work-study and a master’s dissertation.
What firms really look at
Both routes are well known to firms, and neither is disqualifying. A recruiter mainly looks at:
- actual progress: number of DSCG units obtained, master’s completed or not, remaining exams;
- experience accumulated: two years of work-study in a firm carries a lot of weight, whatever the route;
- the plan: a candidate who knows whether they are aiming for chartered accountancy, audit or industry, and who has a timetable for the traineeship and the DEC, is reassuring;
- technical level, checked at interview through accounting and tax questions.
Some firms appreciate the broader management culture and the dissertation of the master’s; others value the rigour of the DSCG route through national exams. These preferences owe more to a firm’s history than to any ranking of diplomas.
Choosing according to your profile and constraints
A few typical situations to guide you:
You are finishing a DCG at a lycée and like a structured setting. The DSCG at a lycée, in continuity, is a solid and inexpensive option. Work-study in a private school is possible if you want to work in a firm at the same time.
You are finishing a university bachelor’s and want work-study. The CCA master’s on a work-study basis combines a degree, experience and exemptions. You must be ready to prepare two national exams on top.
You already work in a firm. The DSCG unit by unit, by distance learning or evening classes, lets you progress without leaving your job, as illustrated by the accounting firm staff accountant CV example, who holds a DSCG obtained at evening classes.
You are hesitating between chartered accountancy and industry. The broader CCA master’s may keep more doors open towards management control or internal audit. The DSCG is also recognised in industry.
You are aiming for a large audit network. Both routes are accepted; work-study in audit, English and consolidation will count for more than the name of the diploma.
In every case, look at the programme’s employment outcomes and work-study network, its pace, and the support offered for the national exams. For the master’s application itself, our article on applying to a master’s in audit and management control details the selection criteria and calendar.
Presenting your path on a CV
The CV must make the chosen path, and what remains to be done, easy to read.
For a CCA master’s:
- Before: “CCA master’s.”
- After: “IAE — Master’s in accounting, control and audit, work-study (exempt from five DSCG exams); legal, tax and employment management and accounting and audit units to be taken at the next session.”
For a DSCG:
- Before: “DSCG in progress.”
- After: “DSCG by distance learning: 5 of 7 units passed, including accounting and audit; remaining units at the next session, alongside a staff accountant job.”
Our article on presenting the DCG, DSCG and DEC on a CV gives other wording, and the trainee chartered accountant CV example shows a CCA master’s completed with the remaining exams. For what comes next, see the DEC traineeship. To format your path, the CV editor aligns diplomas and details on one page and produces a PDF readable by firms’ screening software.
Sources
- Onisep, the DSCG higher diploma in accounting and management 🔗.
- Ordre des experts-comptables, the chartered accountancy curriculum 🔗.
- Université Jean Monnet Saint-Étienne, presentation of the master’s in accounting, control and audit 🔗.
Frequently asked questions
Does the CCA master’s automatically award the DSCG?
No. It exempts students from five of the seven exams; the other two must be passed to obtain the DSCG. The master’s remains a full master’s-level degree in its own right.
Can you do the chartered accountancy traineeship with only the CCA master’s?
The traineeship requires the DSCG, or some of its units under conditions set by the Order. Check your situation with the regional council of the Order before registering.
Which route costs least?
The DSCG at a public lycée and the CCA master’s at a public university have moderate costs; private schools and some distance-learning courses are more expensive. Work-study can cover the fees.
Can you combine the two?
Yes, many candidates do: they take the CCA master’s and pass the two DSCG units that are not exempted, in order to obtain both diplomas.