Becoming a chartered accountant: path and realities of the profession

Updated April 4, 2026 - Becoming a chartered accountant is an ambitious professional project that requires between 8 and 10 years of study and practical training after the baccalaureate. This state diploma, the DEC (Diplome d'Expertise Comptable), is the only legal title allowing the practice of the chartered accountant profession in France and registration with the Order. In 2026, the scheme remains demanding but perfectly clear: DCG, DSCG, 3-year internship, then DEC. Beyond diplomas, understanding the reality on the ground is essential to succeed.

The chartered accountant is a state-certified financial professional, registered with the Order of Chartered Accountants. Their mission goes far beyond simple bookkeeping: they support companies in financial management, taxation, employment law, audit, strategic advice and digital transformation.

According to the Order of Chartered Accountants, the profession has more than 22,000 registered chartered accountants in France. A chartered accountant can work in a firm (as a partner or employee), in a company (financial director, CFO, consolidation manager) or as a freelancer.

The path to becoming a chartered accountant is structured in five successive steps, each corresponding to a specific level of compétence:

1. The DCG (Diplome de Comptabilité et de Gestion)#

The DCG is a national diploma at bachelor's level (Bac +3) which constitutes the first step of the accounting career. It includes 13 teaching units covering accounting, taxation, law, economics, financial management and information systems.

• Duration: 3 years after the baccalaureate
• Access: directly after high school, or through continuing education
• Overall success rate: around 30-40% across all units
• Career opportunities: accounting assistant, company accountant

The DCG can also be prepared through work-study programs, which allows gaining initial professional experience while validating teaching units.

2. The DSCG (Diplome Superieur de Comptabilité et de Gestion)#

The DSCG is a national diploma at master's level (Bac +5) which deepens technical and managerial skills. It includes 7 teaching units, including a professional thesis. The exams cover in-depth accounting, management control, advanced taxation, business law, finance and management.

• Duration: 2 years after the DCG
• Access: holder of the DCG or a master's degree in accounting/finance (with possible exemptions)
• Success rate: around 25-35% depending on the units
• Career opportunities: senior assistant, junior auditor, accounting manager

The DSCG confers a master's degree and also provides access to positions in audit firms, banking or management control.

3. The chartered accounting internship#

After obtaining the DSCG, the chartered accounting internship is a mandatory 3-year step. It takes place in a chartered accounting firm approved by the Order and is divided into two phases:

• Phase 1 (18 months): general training in firm missions (bookkeeping, auditing, taxation, payroll)
• Phase 2 (18 months): specialization in a field (statutory audit, consulting, audit, etc.)

Registration for the internship is done with the Regional Council of the Order of Chartered Accountants, generally between January 1st and June 1st each year. The intern is paid according to a collective agreement scale and benefits from additional training organized by the Order.

4. The DEC (Diplome d'Expertise Comptable)#

The DEC is the final step to become a chartered accountant. It is prepared during the three years of internship and includes three tests:

• Written test: practical case covering accounting, taxation, employment law and management
• Oral test: grand oral before a jury of professionals
• Professional thesis: applied research work on a problem linked to the practice of the profession

DEC sessions are held twice a year (May and November). Registrations are managed by the SIEC (Service Interacademique des Examens et Concours). The DEC success rate is around 50-60% per session.

5. Registration with the Order's register#

Once the DEC is obtained, the new graduate must register with the Order of Chartered Accountants to practice under this title. This registration is mandatory and subject to compliance with the profession's code of ethics.

The complete path to becoming a chartered accountant represents approximately 8 to 10 years of study and training after the baccalaureate:

This timeframe may be extended in the event of repeating a year, partial validation of teaching units or continuing education path. Some candidates also choose to work between the DCG and DSCG, which extends the course but enriches professional experience.

Rémunération in the accounting profession evolves significantly with experience and mode of practice:

• DEC intern: between 1,800 and 2,500 euros gross/month depending on the year of internship and the collective agreement
• Junior collaborator (post-DEC): between 2,800 and 3,500 euros gross/month
• Experienced salaried chartered accountant: between 4,000 and 6,000 euros gross/month
• Chartered accountant firm partner: income varies considerably, from 5,000 to more than 10,000 euros gross/month depending on the size of the firm and the client portfolio

The collective agreement for chartered accounting firms defines minimum salaries revalued annually. In 2026, the conventional minimum for a salaried chartered accountant is approximately 3,800 euros gross/month.

Becoming a chartered accountant is not just about accumulating diplomas. The job requires a set of technical and human skills:

• Technical rigor: in-depth mastery of accounting standards (PCG, IFRS), corporate taxation and business law
• Analysis and synthesis skills: knowing how to read accounts, identify risks and propose solutions
• Organizational skills: managing multiple files simultaneously, meeting tax and social deadlines
• Interpersonal skills: supporting business leaders, simplifying complex concepts, negotiating
• Adaptation to tools: accounting software, dematerialization tools, AI and automation
• Continuous regulatory monitoring: taxation and law evolve permanently, the chartered accountant must train throughout their career

Hayot Expertise advice: wanting to become a chartered accountant is not just aiming for a title. It means accepting a job that mixes technique, responsibility, customer relations and continuous learning. Those who succeed are those who cultivate their curiosity and their ability to adapt.

Once the DEC is obtained, several paths are open to the chartered accountant:

• Chartered accounting firm: as a founding partner, salaried partner or employee. The firm can be generalist or specialized (startups, liberal professions, associations, etc.)
• Company employment: administrative and financial director (CFO), consolidation manager, accounting director, management controller
• Freelance/independent chartered accountant: practice in their own name or as SELARL/SELAS
• Audit and consulting firms: the Big Four (Deloitte, EY, KPMG, PwC) and national firms regularly recruit chartered accountants
• Teaching and training: some chartered accountants choose the academic path as a complement or career change

Several misconceptions persist about the path and profession of chartered accountant:

• Believing that the job is limited to data entry: the chartered accountant is above all a strategic advisor
• Underestimating the length of the path: 8 years minimum, it is not a trivial choice
• Not looking at the différent forms of practice: the profession offers a diversity of little-known careers
• Ignoring the growing place of digital and consulting: the digital transformation of the firm is a major issue in 2026
• Thinking that the DEC is inaccessible: with method and perseverance, the success rate is encouraging

We can help you read the path from a realistic perspective: level of requirements, opportunities and transformation of the profession.

Quick link: Discover the realities of the profession and the practice

In 2026, becoming a chartered accountant remains an ambitious and very structuring professional project. With a path of 8 to 10 years from the DCG to the DEC via the DSCG and the 3-year internship, this route demands rigor, perseverance and a genuine passion for numbers and business support. Success is as much about technical progression as it is about the ability to last over time and to project oneself into an evolving profession, marked by digital transformation and the expansion of advisory missions.

Career opportunities are real and diversified: firm, company, audit, teaching. The profession remains one of the most stable and best paid in the tertiary sector, with virtually zero unemployment and constant demand from French companies.

(Official sources: Order of Chartered Accountants, Onisep, SIEC)