Collective chartered accountant agreement: what to check

Updated March 30, 2026 - The collective agreement of accounting firms and auditors structures an important part of the HR rules in the profession. In practice, it is above all necessary to check the scope of application, the classification and the obligations that arise from it on a daily basis.

The collective agreement applicable to the profession can be identified on Légifrance, with its IDCC 787. This is the basis to consult to verify the framework applicable to a firm in this sector.

To complete, see Missions of accountants, Accounting apprenticeship and Accountant salary.

• ▸scope of application;
• ▸classification;
• ▸duration of work;
• ▸remuneration and minimums;
• ▸provisions on certain statuses or courses.

A collective agreement or classification error can have effects on:

• ▸payroll;
• ▸the employment contract;
• ▸the minimums;
• ▸HR obligations;
• ▸risks in the event of litigation.

Hayot Expertise Advice: good practice is not to simply cite a collective agreement on a bulletin or contract. It is necessary to verify that it really corresponds to the activity and position concerned.

• ▸reason only out of office habit;
• ▸do not recheck the classification;
• ▸confuse job title and conventional level;
• ▸forget about updates and amendments.

We can help you proofread the scope, classification and the most sensitive payroll or contract points.

Quick link: Make your social and payroll framework more reliable

In 2026, the collective agreement for accounting remains a central text for the HR management of the firm. The right reflex is to read it concretely on the classifications, the minimums and the practical effects.

Contact: Do you want to check if your firm correctly applies the collective agreement? Our firm can help you reread the most sensitive HR points. Make an appointment with Hayot Expertise

(Official sources: Légifrance, BOCC)