Many trainee chartered accountants pass the two written exams of the French chartered accountancy diploma (DEC) and then remain stuck for several years on the last step: the dissertation (mémoire). The topic is slow to be chosen, the summary (notice) comes back from the jury with reservations, the writing slips back with every tax season. This is not inevitable. A well-chosen dissertation, organised from the traineeship onwards and built on the firm’s day-to-day work, can be finished within a reasonable time. This article explains the place of the dissertation in the diploma, how to choose a useful and acceptable topic, the steps from summary to dissertation, how to organise the writing alongside a full-time job, how to prepare the defence and how to showcase your topic to an employer.
The place of the dissertation in the DEC
The chartered accountancy diploma comprises three exams, set by the order that organises the diploma:
- a written exam on professional regulation and ethics for chartered accountants and statutory auditors, lasting one hour, coefficient 1;
- a written exam on statutory and contractual audit of accounts, lasting four and a half hours, coefficient 3;
- the dissertation, with a defence lasting up to one hour, coefficient 4.
The dissertation is therefore the heaviest exam of the diploma. The order specifies that it must relate to one or more activities in chartered accountancy or statutory audit. The exams are held twice a year, and a mark of ten or more can be carried over for several sessions, which makes it possible to take the written exams first and defend the dissertation later.
This flexibility has a downside: without a personal timetable, the dissertation gets postponed indefinitely. The end-of-traineeship certificate, which gives access to the exams, itself has a limited period of validity, as our article on the DEC traineeship points out.
Choosing a useful and acceptable topic
The choice of topic determines everything else. A good dissertation topic combines four qualities.
It belongs to the profession. The topic must concern an activity of chartered accountancy or statutory audit: an engagement, a tool, a method, an issue faced by clients. A purely business management topic, with no link to professional practice, will be refused.
It contributes something. The jury expects reflection and a practical contribution: a guide, a methodology, a diagnostic tool, an approach that other professionals could reuse. A mere presentation of the regulations is not enough.
It is well defined. “Electronic invoicing” is too broad; “a methodology for rolling out electronic invoicing to a firm’s very small business clients” is a topic. Defining the scope avoids getting lost and makes approval easier.
It is useful to you. A topic linked to your firm’s clients, to an engagement you carry out or to a current project feeds on your daily work. It is easier to write and easier to showcase afterwards.
Topic ideas that recur in firms: supporting a category of clients (associations with employees, health professionals, farms), a specific engagement (business valuation, succession, preventing financial difficulties), an audit topic (the risk-based approach on small engagements, the use of data tools), a topical subject (sustainability, electronic invoicing, artificial intelligence in the firm).
Before deciding, look at dissertations already defended on similar topics, which trainees can access through the profession’s services, and discuss it with your training principal and your traineeship inspector.
From summary to dissertation: the steps
1. The summary (notice). This is the document that presents the topic to the national jury: research question, value to the profession, provisional outline, bibliography. The order provides that the topic is submitted to the jury for approval at least six months before the start of the defence session, and that approval is valid for four sessions. During the traineeship, one of the half-yearly reports covers precisely the draft outline and summary: an opportunity for first feedback.
2. Approval. The jury accepts the topic, accepts it with comments, or rejects it. The comments should be taken seriously: they often indicate a scope that is too broad or a research question that is too vague.
3. Writing. The dissertation generally includes an analytical part (context, regulations, issues for the profession) and an operational part (the method or tool proposed, with its implementation). The operational part is the heart of the work.
4. Submission. The dissertation is submitted according to the procedures and deadlines set for each session.
5. The defence. It takes place before a jury, for up to one hour, and combines a presentation and questions.
Beware: submitting a new request for approval means giving up the previous approval. Changing topic midway therefore has a cost.
Writing while working full time
Most candidates write their dissertation while working full time in a firm or a company. A few principles help keep on course.
Set a target defence date and work backwards: submission deadline, writing each part, reviews. A dated objective is more motivating than “as soon as possible”.
Avoid tax season. For firm staff, January to May is rarely productive for the dissertation. Concentrating the writing from summer to autumn is often more realistic.
Work in short, regular sessions. A few hours every week are better than occasional whole weekends. Keeping a progress log helps you pick up again after an interruption.
Negotiate with the firm. Some firms grant days dedicated to the dissertation or pay for support. Asking early, while showing the value of the topic to the firm, increases your chances of getting it.
Draw on the support schemes offered by the profession and by associations of trainee chartered accountants: methodology seminars, mentoring by professionals, reviews.
Get it reviewed. An outside view (dissertation supervisor, colleague, former candidate) spots structural weaknesses before the jury does.
Preparing the defence
The defence is prepared like an interview with demanding peers.
- Prepare a short presentation recalling the research question, the approach and the practical contribution, without rereading the dissertation.
- Anticipate questions on the limits of the work, on methodological choices, on the real implementation of the proposed tool and on ethics.
- Rehearse in front of an audience, ideally professionals, under real time conditions.
- Show concrete use: if the tool has been tested with the firm’s clients, say so with anonymised examples.
Showcasing your dissertation topic to an employer
The dissertation is not just an exam: it is a professional argument. It shows an ability to carry out a long project, expertise on a specific subject and a contribution to the firm.
On the CV, present it on the DEC line or in a dedicated section, with its status:
- Before: “DEC in progress, dissertation to be written.”
- After: “Chartered accountancy diploma: written exams passed; dissertation approved on how the firm supports associations with employees (diagnosis, monitoring tool, rolled out to eight clients), defence planned for the next session.”
At interview, prepare a two-minute presentation of the topic and what it has changed in your practice. A partner who is recruiting will see a potential specialism for the firm.
The audit manager CV example and the trainee chartered accountant CV example show how the status of the dissertation appears on an experienced profile and on a trainee profile. Our article on presenting the DCG, DSCG and DEC on a CV details the education section. To update your CV as you progress, the CV editor lets you change a line without touching the layout, and produces a PDF that firms’ screening software reads without error.
Sources
- Ordre des experts-comptables, order of 13 February 2019 on the chartered accountancy diploma 🔗.
- Onisep, the DEC chartered accountancy diploma 🔗.
- National Council of the Order, national traineeship committee, chartered accountancy traineeship rules, application guide 🔗.
Frequently asked questions
When should you choose your dissertation topic?
Ideally during the second year of the traineeship, since one of the half-yearly reports covers the draft outline and summary. The topic must be submitted to the jury at least six months before the target defence session.
Can you change topic after approval?
Yes, but submitting a new request for approval means giving up the previous approval. It is better to adjust the outline within the approved topic than to start again from scratch.
Can the dissertation be about audit?
Yes. The order provides that the dissertation covers activities in chartered accountancy or statutory audit. Statutory audit topics are therefore admissible.
How long does it take to write a dissertation?
It depends on the topic and the candidate’s availability. With a well-defined topic and regular sessions, many candidates finish within a year of approval.