French Chartered Accountant Diploma (DEC) – 2026 Guide

The DEC (Diplôme d'Expertise Comptable) is the gateway into one of France's most regulated professions. Earning this chartered accountant diploma requires 8 to 10 years of study, a three-year professional internship and the successful completion of three demanding examinations. But beyond the difficulty, the DEC represents far more than a final exam: it certifies complete professional maturity — technical, ethical and practical.

This guide covers every stage of the pathway, 2026 registration conditions, exam content and the preparation strategies that make the difference.

The DEC is a national diploma at bac+8 level (equivalent to a doctorate-level qualification in the French system), registered in the Répertoire National des Certifications Professionnelles (RNCP). It is awarded by the French Ministry of Higher Education and Research, on the recommendation of the national DEC jury.

Direct answer: The DEC is the mandatory final diploma required to practise as a chartered accountant (expert-comptable) in France. It certifies a pathway combining three university diplomas (DCG, DSCG, DEC), a three-year professional internship in an accounting firm and the successful completion of three examinations: ethics and professional regulation, audit and revision, and dissertation defence. Without the DEC, registration with the Ordre des experts-comptables is impossible.

The DEC is not merely an academic qualification. It is the essential credential for joining the register of the Ordre des experts-comptables and practising under the protected title of expert-comptable. Today, approximately 27,000 chartered accountants are registered in France, and each year, only 20 to 30% of DEC candidates succeed in obtaining the diploma.

See also Accounting studies, Memorialist status and Code of ethics.

The standard route to the DEC follows a three-level progression, each validating increasingly advanced competencies.

Step 1: the DCG (Diplôme de Comptabilité et de Gestion)

The DCG is a national diploma at bac+3 level (bachelor's equivalent). It comprises 13 teaching units covering:

• ▸general and advanced accounting
• ▸company law and tax law
• ▸economics and management
• ▸financial mathematics and statistics
• ▸information systems and management control
• ▸accounting-specific English

The DCG can be obtained through initial education, through VAE (Validation des Acquis de l'Expérience), or via exemptions for holders of certain diplomas (DUT GEA, BTS CG, bachelor's degrees in economics and management).

Step 2: the DSCG (Diplôme Supérieur de Comptabilité et de Gestion)

The DSCG is a bac+5 level diploma (master's equivalent). It comprises 7 more specialised teaching units:

• ▸financial management and advanced management control
• ▸accounting information systems management
• ▸advanced accounting (IFRS standards, consolidation)
• ▸accounting, tax and business law
• ▸business management and administration
• ▸corporate finance
• ▸professional dissertation

The DSCG validates a significantly higher capacity for analysis and synthesis than the DCG. The examinations require not only technical knowledge but also the ability to reason through complex professional situations.

Step 3: the 3-year DEC internship

Before sitting the DEC examinations, candidates must complete a three-year professional internship under the supervision of a chartered accountant registered with the Ordre.

This internship is structured and supervised:

• ▸it takes place primarily in an accounting firm (at least 24 months)
• ▸it may include periods in a company or local authority (maximum 12 months)
• ▸it is tracked through an internship logbook validated by the supervisor
• ▸the trainee actively participates in accounting, audit, tax and advisory assignments

The DEC internship is not passive observation. The trainee must demonstrate progressive skill development, with increasing autonomy over client files. This practical experience is what distinguishes the DEC from a purely academic qualification.

Alternative routes

Two alternative pathways exist:

• ▸VAE (Validation des Acquis de l'Expérience): open to professionals with at least 3 years of experience related to chartered accountancy. The candidate submits a portfolio and appears before a jury.
• ▸Exemptions: certain diplomas (Master CCA, European chartered accountant title, equivalent foreign qualifications) may grant partial or full examination exemptions.

The DEC examinations are organised twice a year by the SIEC (Service Interacadémique des Examens et Concours), the national examination body based in Arcueil.

Examination 1: Ethics and professional regulation

This written examination (3 hours) tests knowledge of the legal and ethical framework of the profession:

• ▸code of ethics for chartered accountants (decree n° 2012-432)
• ▸the law of 6 May 1942 organising the profession
• ▸professional standards of the Ordre
• ▸registration and disciplinary rules
• ▸professional secrecy and reporting obligations

Candidates must demonstrate their ability to identify and resolve concrete ethical situations. This is not a recitation exercise: it requires reasoning like a professional facing a real dilemma.

Examination 2: Audit and financial revision

This written examination (4 hours) is the most technical part of the DEC. It covers:

• ▸annual accounts review
• ▸detection and treatment of anomalies
• ▸professional standards applicable to accounting and review engagements
• ▸analysis of complex accounting and tax situations

Candidates are presented with a complete file simulating a review engagement in practice. They must identify risks, request supporting documentation, propose adjusting entries and draft structured conclusions.

Examination 3: The professional dissertation

The dissertation is the centrepiece of the DEC. It unfolds in several phases:

1. ▸Topic submission: the candidate submits their dissertation topic via the DEXCO platform
2. ▸Writing: the dissertation (approximately 80 to 120 pages) addresses a technical subject related to chartered accountancy
3. ▸Oral defence: the candidate presents their work before a jury for approximately 45 minutes (presentation + questions)

The dissertation topic must demonstrate personal reflection on a real professional theme. Common themes include the digitalisation of accounting firms, IFRS transition, supporting struggling SMEs, CSR in chartered accountancy, or the impact of artificial intelligence on the profession.

Hayot Expertise insight: the DEC is not prepared like a standard exam. It is built as a professional trajectory. The choice of internship, the quality of your supervisor and the dissertation topic are strategic decisions that directly influence your chances of success.

The DEC offers two sessions per year, in May and November. Here is the official 2026 calendar as published by the SIEC and the Ministry of Higher Education.

May 2026 session

November 2026 session

Exact closing and examination dates are published in the Official Bulletin of Higher Education. Always verify them directly on the SIEC website or the Official Bulletin.

Documents required for registration

• ▸completed registration form
• ▸diploma certificates (DCG, DSCG or equivalents)
• ▸current or completed internship certificate
• ▸internship logbook validated by the supervisor
• ▸identity document and proof of address
• ▸payment of registration fees

Preparing for the DEC demands rigorous organisation. Here are the most effective approaches observed among successful candidates.

Preparation at an accredited centre

Several DEC preparation centres exist across France (IPESUP, Sup'Expertise, CoachDEC, etc.). They offer:

• ▸lectures covering each examination
• ▸practice on past papers with model answers
• ▸methodological guidance for the dissertation
• ▸mock oral examinations under real conditions

The main advantage is structure: an imposed revision schedule, regular deadlines and professional feedback on work quality.

Self-directed preparation

Some candidates choose to prepare independently, alongside their internship. This approach requires:

• ▸iron discipline (minimum 10 to 15 hours of revision per week)
• ▸access to past examination papers
• ▸a proven study methodology
• ▸a peer network for discussion and self-testing

Keys to success

• ▸Start early: do not wait until the end of your internship to begin revising
• ▸Work through past papers: DEC examinations follow recurring patterns
• ▸Take the dissertation seriously: choose a topic you are passionate about and understand well
• ▸Prepare for the oral defence: treat it like a genuine professional presentation
• ▸Manage your stress: the DEC is a marathon, not a sprint