Training for chartered accountants: what steps in 2026?

Updated March 30, 2026 - Training for chartered accountants follows a structured and progressive course. In 2026, the logic remains the same: build up accounting, tax, legal and management skills all the way to the DEC, with a strong professional dimension.

Quick answer: to become a chartered accountant in France, you need to obtain the DCG (bachelor's level), the DSCG (master's level), complete a 3-year internship in a firm or company, and then pass the DEC. This course represents a minimum of 8 to 10 years of study and professional practice. Each step validates precise competencies supervised by the Order of Chartered Accountants.

The chartered accountant profession has evolved considerably in recent years. Far from being limited to bookkeeping, chartered accountants today support companies on strategic subjects: performance management, digital transformation, tax advice, audit, and even CSR support.

This evolution makes training for chartered accountants richer and more demanding than ever. The expected skills are no longer limited to accounting techniques. They now incorporate mastery of digital tools, knowledge of environmental issues, and a genuine ability for strategic advice.

According to the latest data from the Order of Chartered Accountants, the profession has more than 22,000 registered practitioners in France. Every year, several hundred candidates sit the DEC, with a success rate that remains selective. This selectivity guarantees the quality of expertise offered to French businesses.

The path to the title of chartered accountant is regulated and structured in four major steps. Each corresponds to a level of competence validated by a diploma or professional experience.

1. The DCG: the knowledge foundation

The Diplome de Comptabilite et de Gestion (DCG) is the compulsory entry point. It is prepared over three years after the baccalaureate and corresponds to a bachelor's level (Bac+3).

The programme covers 13 teaching units:

• general and in-depth accounting;
• civil law, company law and tax law;
• economics and management;
• applied mathematics and statistics;
• information systems and digital tools;
• professional English;
• management control and corporate finance.

The DCG can also be obtained by equivalence for holders of a Master CCA (Comptabilite, Controle, Audit) or certain business school diplomas.

For more information on initial accounting studies, see BTS accounting and management.

2. The DSCG: the master's level

The Diplome Superieur de Comptabilite et de Gestion (DSCG) represents the second level. It is prepared over two years after the DCG and corresponds to a master's level (Bac+5).

The DSCG programme includes 7 teaching units, some of which are optional:

• accounting and audit;
• corporate finance;
• information systems management;
• accounting, tax and business law;
• business management and governance;
• optional units (professional audit, consolidation, etc.).

A professional thesis validates the candidate's ability to conduct in-depth reflection on a subject related to the profession. The DSCG success rate is around 30 to 40%, making it a demanding examination.

3. The 3-year internship: professional immersion

After obtaining the DSCG, the candidate must complete a three-year internship with a qualified chartered accountant or a structure approved by the Order. This internship is inseparable from the training: it allows theoretical knowledge to be confronted with the reality on the ground.

During this internship, the trainee:

• participates in bookkeeping missions, preparation of annual accounts and tax declarations;
• discovers audit and statutory auditing missions;
• develops their client relationship and advisory capacity;
• follows complementary professional training modules organised by the Order.

The internship can be carried out in a chartered accounting firm, in a company, or in an approved training organisation. A combination of these experiences is possible under certain conditions.

To discover other access routes to the profession, see Accounting apprenticeship.

4. The DEC: the final diploma

The Diplome d'Expertise Comptable (DEC) is the ultimate step. It validates the entire course and provides access to the title of chartered accountant. The DEC comprises three tests:

• a written examination in accounting and management;
• a written examination in accounting review and audit;
• a professional oral examination before a panel.

The DEC is organised by the SIEC (Service Interacademique des Examens et Concours). Sessions are generally held once a year. The success rate is around 40 to 50%, confirming the selective nature of this diploma.

For more information on registration conditions and exam dates, visit the SIEC - Diplome d'expertise comptable website.

Yes. Recognition of Prior Learning (VAE — Validation des Acquis de l'Expérience) allows obtaining all or part of the DEC without retaking all examinations. This route is aimed at professionals who can demonstrate at least one year of experience directly related to the DEC competencies.

The VAE takes place in several phases:

1. admissibility of the application with the Order;
2. constitution of a detailed file presenting professional achievements;
3. interview before a panel which assesses the correspondence between achievements and the DEC framework.

This route is particularly suitable for professionals who have held high-level accounting or financial positions for many years without having followed the classic academic path.

The minimum duration of the complete course is between 8 and 10 years after the baccalaureate:

• 3 years for the DCG;
• 2 years for the DSCG;
• 3 years of professional internship.

This duration can be extended in the event of repeating a year, resuming studies, or going through bridging routes. Conversely, some candidates obtain exemptions thanks to equivalences (Master CCA, business school diplomas), which can shorten the academic course.

Work-study programs are also an effective lever for funding studies while accumulating professional experience. Many institutions offer the DCG and DSCG as apprenticeship or professionalisation contracts.

The cost of training varies considerably depending on the route chosen:

• Classic university route: university registration fees are set by the State (a few hundred euros per year). The main cost is the opportunity cost, meaning the absence of salary during the years of study.
• Work-study: training is funded by the employer and the OPCO. The trainee receives a salary as a percentage of the minimum wage. This is the most financially accessible route.
• Private schools: tuition fees can range from €5,000 to €15,000 per year. Some establishments offer intensive preparations for the DCG and DSCG.
• Continuing education: for employees changing careers, the CPF (personal training account) and the skills development plan can fund all or part of the course.

The choice of training structure depends on several personal and professional criteria:

• current level in accounting: a scientific or economics background can aim directly for the DCG, while a more generalist profile may benefit from a preparatory year;
• long-term work capacity: the course is long and demanding — you need to be able to maintain motivation over 8 to 10 years;
• wish for a work-study program: work-study allows funding studies and building a professional network from the start of the course;
• need for rapid professionalisation: some schools offer accelerated training for holders of a master's degree or business school diploma;
• long-term project in the profession: is the objective to set up a firm, join a large network, or develop in a company?

Hayot Expertise Advice: the right route is not always the fastest on paper. It is the one that allows consolidating the technical foundations while remaining humanly and professionally sustainable. We recommend prioritising the quality of support and the solidity of fundamentals over the speed of obtaining diplomas.

For more information, see Becoming a chartered accountant.

<details> <summary>How many years of study are required to become a chartered accountant?</summary>

The complete course represents a minimum of 8 years after the baccalaureate: 3 years for the DCG, 2 years for the DSCG, and 3 years of professional internship. In practice, the average duration is closer to 9 to 10 years, taking into account any repeat years and DEC preparation time.

</details> <details> <summary>Can you become a chartered accountant without the DCG?</summary>

No, the DCG is the mandatory first-level diploma. However, equivalences exist for holders of a Master CCA, a business school diploma with an accounting specialisation, or certain recognised foreign diplomas. These equivalences allow direct entry into DSCG preparation.

</details> <details> <summary>What is the DEC success rate?</summary>

The DEC success rate is generally between 40 and 50% per session. This rate reflects the level of demands of the examination and guarantees the quality of professionals registered with the Order. Serious preparation during the 3-year internship is decisive for success.

</details> <details> <summary>Is the 3-year internship mandatory?</summary>

Yes, the three-year internship is a mandatory step in the course. It must be carried out with a qualified chartered accountant or a structure approved by the Order. This internship is essential as it allows acquiring the practical skills necessary for practising the profession and preparing for the DEC examinations.

</details> <details> <summary>What is the salary of a chartered accountant in 2026?</summary>

The salary varies according to experience and mode of practice. A chartered accountant starting out in a firm generally earns between €2,800 and €3,500 gross per month. With experience, remuneration can reach €5,000 to €8,000 gross per month, or even more for firm partners or independent chartered accountants.

</details>

We can help you read the steps with a realistic logic of progression and outcomes. Our firm guides you through the stages of the journey with a clear view of the realities of the profession.

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

In 2026, training for chartered accountants remains a demanding but perfectly readable course. From entry into the DCG through to obtaining the DEC, each step builds solid and recognised skills. The main challenge is to choose a trajectory consistent with your starting level, your personal pace and your practice plan.

The profession offers varied and stable career opportunities. Whether you are considering setting up a firm, joining a national network, or developing in a company, chartered accountant training constitutes a lasting investment in your career.

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