French chartered accountant diploma (DEC): complete 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 a minimum of eight years after the baccalauréat: three successive university diplomas, a three-year professional internship and the successful completion of three demanding examinations. Beyond its difficulty, the DEC certifies complete professional maturity — technical, regulatory and ethical.

This guide covers every stage of the pathway from DCG to DEC, the examination content, the 2026 calendar and the practical points we observe most frequently among candidates completing their internship in an accounting firm.

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

The DEC is a national diploma at bac+8 level, registered in the RNCP (Répertoire National des Certifications Professionnelles). It is awarded by the French Ministry of Higher Education and Research, on the recommendation of the national DEC jury. Examinations are organised under the authority of the SIEC (Service Interacadémique des Examens et Concours).

The DEC is the mandatory final diploma required to practise as an expert-comptable in France and to register with the Ordre des experts-comptables. Without it, the protected title is inaccessible, regardless of technical skills acquired.

Today, approximately 22,000 chartered accountants are registered with the Ordre in France, supported by more than 190,000 collaborators across some 19,000 to 19,500 professional firms (source: experts-comptables.fr — figures to be verified on the Ordre's website for the most recent update).

The standard route to the DEC follows a three-level progression.

Comparison table: DCG, DSCG and DEC#

DCG — Diplôme de Comptabilité et de Gestion (bac+3)#

The DCG comprises 13 teaching units covering general accounting, company law, taxation, economics, management, financial mathematics, information systems and accounting English. It can be obtained through initial education, through VAE (prior learning recognition), or via exemptions for holders of certain diplomas (DUT GEA, BTS CG, bachelor's degrees in economics and management).

DSCG — Diplôme Supérieur de Comptabilité et de Gestion (bac+5)#

The DSCG comprises 7 more specialised teaching units: financial management and advanced management control, accounting information systems, advanced accounting (IFRS standards, consolidation), accounting and tax law, business management, corporate finance and a professional dissertation. The DSCG validates a significantly higher capacity for analysis than the DCG.

The 3-year DEC internship — the most underestimated condition#

Before sitting the DEC examinations, candidates must complete a three-year professional internship under a chartered accountant registered with the Ordre (the maître de stage or approved supervisor). The approval of the supervisor and the monitoring of the internship are the responsibility of the regional Conseil de l'Ordre.

The internship takes place primarily in an accounting firm (at least 24 months), with up to 12 months in a company or public body permitted. The trainee submits six-monthly reports and follows the training curriculum set by the Ordre, demonstrating progressive skill development with increasing autonomy over client files.

Our reading (firm perspective): in the internship files we work with, the most frequent difficulties are not technical. They come down to three concrete realities: a supervisor with insufficient availability for progress reviews, an internship logbook completed too late, and a dissertation topic chosen without anticipating the documentary research required. All three are preventable — but only if addressed at the start of the internship, not in its final months.

The minimum duration is approximately eight years after the baccalauréat:

1. DCG — 3 years (variable depending on exemptions)
2. DSCG — 2 years (variable depending on exemptions)
3. DEC professional internship — 3 mandatory years
4. DEC examinations — preparation and session timing

In practice, the total duration often exceeds eight years: repeated unit assessments, deferred sessions, and the time needed to complete the dissertation. Holders of a master CCA (comptabilité, contrôle, audit) or an equivalent European qualification may benefit from exemptions that shorten the university phase, but the three-year internship remains mandatory.

The DEC offers two sessions per year — one in May, one in November — organised by the SIEC.

Table of the 3 DEC examinations#

Exact durations are published in SIEC regulations — verify on siec.education.fr before registering.

Examination 1: Professional regulation and ethics#

This examination tests knowledge of the legal and ethical framework: the 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, and professional secrecy. Candidates must demonstrate the ability to identify and resolve concrete ethical situations — the examiner expects professional reasoning, not text recitation.

Examination 2: Legal and contractual revision of accounts#

This is the most technical part of the DEC. 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. Professional standards applicable to review and agreed-upon procedures engagements are central to this examination.

Examination 3: The professional dissertation#

The dissertation is the centrepiece of the DEC, unfolding in three stages:

1. Topic submission via the DEXCO platform — a formal step that should not be treated as routine
2. Writing of the dissertation (approximately 80 to 120 pages) on a technical subject related to chartered accountancy
3. Oral defence before a jury for approximately 45 minutes

Common themes include the digitalisation of accounting firms, support for struggling SMEs, IFRS transition, CSR in chartered accountancy, or the impact of artificial intelligence on the profession.

Success rates vary by examination: the dissertation is often the most selective stage, as it requires sustained personal reflection that cannot be improvised at the end of an internship.

The underestimated risk: many candidates choose their dissertation topic too late, constrained by the workload in the firm. The result is a default topic, insufficiently documented, which makes the oral defence difficult. The topic decision deserves careful consideration from the second year of the internship — not six months before the target session.

Confusion between the three diplomas is common, including among business owners recruiting accounting profiles.

The DCG and DSCG open real professional doors in firms and in-house finance teams, but only the DEC allows the holder to sign accounts, take full responsibility for an engagement and carry the protected title of expert-comptable.

Two alternative pathways are worth knowing:

• VAE (Validation des Acquis de l'Expérience — prior learning recognition): open to professionals with at least three years of experience relevant to chartered accountancy. The candidate submits a portfolio and appears before a jury. This route can validate DCG or DSCG units, and in some cases grant DEC exemptions.
• Diploma-based exemptions: holders of a master CCA, a European chartered accountant title, or certain recognised foreign qualifications may benefit from partial or full examination exemptions. Conditions are set by ministerial order — verify on enseignementsup-recherche.gouv.fr.

For EU nationals holding an equivalent diploma, recognition must be sought from the Conseil Supérieur de l'Ordre; compensatory measures (adaptation internship or aptitude examination) may be required.

The DEC offers two annual sessions, in May and November. The official 2026 calendar is published in the Official Bulletin of Higher Education.

May 2026 session#

November 2026 session#

Exact dates are published in the Official Bulletin. Always verify on the SIEC website or the Official Bulletin 2026.

Documents required for registration#

• Completed registration form
• Diploma certificates (DCG, DSCG or recognised equivalents)
• Current or completed internship certificate
• Internship logbook validated by the approved supervisor
• Identity document and proof of address
• Payment of registration fees (amount set by ministerial order — verify current rate)

For a business owner or company founder, understanding the distinction between an accounting collaborator and a qualified chartered accountant has direct practical consequences.

Only an expert-comptable holding the DEC and registered with the Ordre can:

• sign and certify annual accounts under a presentation, review or audit engagement;
• engage professional liability covered by mandatory professional indemnity insurance;
• issue attestations and opinions carrying formal weight with banks, investors or public authorities.

A senior collaborator, however skilled, does not hold this status. This is one of the reasons why Ordre registration — and therefore the DEC — remains an absolute prerequisite for lawful practice under the protected title.

Discover our approach to the accounting profession

In 2026, the DEC remains France's reference chartered accountant diploma. It cannot be reduced to a technical examination: it validates a complete pathway of university education, professional experience and personal reflection through the dissertation. This unique combination is what gives the profession its credibility and its responsibility.

(Official sources: French Ministry of Higher Education — DEC diploma and DCG/DSCG/DEC pathway, SIEC — DEC examinations, OEC Paris — DEC candidates, Official Bulletin — 2026 calendar, experts-comptables.fr — profession demographics.)

Updated 2026-05-26. This article is for information purposes and does not replace personalised advice. For your specific situation, consult a chartered accountant registered with the Ordre des experts-comptables.