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A chartered accountant, if he plans to open his own practice, must meet several conditions established by the State and by the National Order of Chartered Accountants.
First, he must have 3 diplomas:
- The “Diploma in Accounting and Management” (DCG) which is obtained 3 years after the baccalaureate.
- Then you have to continue your studies with a view to obtaining the “Higher Diploma in Accounting and Management” (DSCG).
- Finally, you must have the “Diploma of chartered accountancy” (DEC) which is obtained after 3 years of practical training in a chartered accountant firm.
The Accounting and Management Diploma (DCG)
First of all at the end of the baccalaureate, it is up to any candidate for the profession of chartered accountant to complete a three-year first university cycle which will be sanctioned by the issuance of a Diploma in Accounting and Management (DCG). Thus, during this three-year training, students receive generalist lessons insofar as the accountant is a professional displaying multidisciplinary skill. In this regard, as part of this first step towards the profession of chartered accountant, 14 tests are imposed and revolve mainly around Law, Finance, Accounting, Management and Languages without forgetting the achievement a professional internship followed by a defense. For getting the temp accounting jobs such degrees are important.
The higher diploma in Accounting and Management
Then on the basis of the LMD reform, the students holding the DCG prepare for two years for the Higher Diploma in Management and Accounting (DSGC) which corresponds to the Master 2 level at European level. Therefore, on the occasion of this quest for the title of chartered accountant, the DSGC is given to candidates who have fully passed the following tests: Management, Finance, Management and management control, Accounting and audit, Systems management information, Oral economics test partly in English, Professional relations.
The chartered accountancy diploma
Finally at the end of obtaining these two intermediate diplomas, students can cherish the hope of practicing the profession of chartered accountant on condition of obtaining the DCE. In this sense, in the light of the provisions of article 6 of Decree n ° 2009-1789 of December 30, 2009, it is first necessary to complete a three-year internship with a natural or legal person member of the ‘order of chartered accountants, under the responsibility of a training supervisor approved by the regional council of the order. At the end of the validation of this internship, the trainee accountant is authorized to present the Diploma of Chartered Accountant for which the passing of three new tests is compulsory. It consists of writing and supporting a thesis devoted to the activities of the chartered accountant and then solving a practical case within a limited period of 5 hours and 30 minutes, before undergoing a final interview of one hour with a jury made up of members registered with the order.
