Becoming a chartered accountant requires an eight-year journey after the baccalaureate, structured around three national diplomas. Each diploma opens its own career opportunities and can be prepared through various modalities (initial training, work-study, bridges). Comparing these steps, their access conditions, and their duration allows one to measure the real investment before committing to the accounting expertise field.
Duration and level of the three diplomas in the accounting expertise field
The curriculum is based on three successive diplomas awarded by the State. Each corresponds to a distinct university grade and conditions access to the next, with bridges that ease the path.
| Diploma | Level | Preparation Duration | University Grade |
|---|---|---|---|
| DCG (diploma in accounting and management) | Bac +3 | 3 years after the bac | License |
| DSCG (higher diploma in accounting and management) | Bac +5 | 2 years after the DCG | Master |
| DEC (diploma of chartered accountancy) | Bac +8 | 3 years of internship + final exams | Professional doctorate |
This breakdown shows that each diploma operates independently. A holder of the DCG can work as an accountant in a company or firm without pursuing the DSCG. Similarly, the DSCG grants access to positions as administrative and financial manager without taking the DEC.
Understanding the training required to become a chartered accountant in its entirety helps to calibrate one’s project according to the targeted level and available time.
Exemptions from exams and bridges to the DCG and DSCG
The accounting expertise field is not limited to the linear path of bac, DCG, DSCG, DEC. A system of exemptions allows for integration into the curriculum at different levels, significantly altering the actual duration of studies.
Accessing the DCG after a BTS or a BUT
Holders of a BTS in accounting and management receive exemptions for several exams of the DCG. This logic also applies to graduates of a BUT in business and administration management. A BTS or a BUT reduces the DCG to about one year of additional preparation instead of three.
Integrating the DSCG without going through the DCG
The DSCG is accessible to holders of a bac +3 diploma in management, finance, or law, not just to DCG holders. The CCA master’s degree (accounting, control, audit), prepared in IAE or at the university, constitutes a recognized parallel pathway that grants access to the chartered accountancy internship.
However, exemptions vary depending on the original diploma. A candidate coming from a master’s in business law will not obtain the same exemptions as a DCG graduate. Checking the official list of equivalences before enrolling avoids preparing for unnecessary exams.
Three-year internship and DEC exams: what the final diploma requires
The DEC is not just about validating additional years of study. It combines a period of supervised practice and exams that go beyond pure accounting technique.
The internship lasts three years in a chartered accounting firm, under the supervision of a mentor approved by the Order of Chartered Accountants. The intern is registered with the Order’s Table throughout this period, granting them a professional status distinct from that of a regular employee.
The final exams of the DEC cover three areas:
- Ethics and professional regulations, which test mastery of the legal framework governing the practice of the profession
- Legal and contractual audit of accounts, focused on audit missions
- Writing and defending a thesis before a jury, on a topic related to professional practice
The DEC certifies compliance as much as technical competence. This point distinguishes the chartered accountant from an experienced accountant: the regulatory and ethical dimension occupies a central place in the final exam.
Work-study and continuing education: two levers that change the financial equation
The cost and perceived duration of the curriculum deter some candidates. Two mechanisms significantly alter this equation.
Work-study is possible starting from the DCG and continues at the DSCG level. The apprenticeship contract covers training costs and provides remuneration during studies. Work-study finances the curriculum while building the professional experience required by firms upon hiring.
For professionals already in position, the validation of acquired experience (VAE) allows obtaining all or part of the DCG or DSCG without resuming a complete training cycle. This mechanism is aimed at practicing accountants who wish to formalize their skills with a recognized diploma.
The exams for the DCG and DSCG are taken individually, without the obligation to present all of them in the same year. An employed candidate can spread their preparation over several sessions, making the curriculum compatible with professional activity.
- DCG: 13 exams, presentable at one’s own pace over several sessions
- DSCG: 7 exams, same logic of progressive passage
- DEC: 3 final exams after the three-year internship
This modularity explains why the actual duration of the path varies greatly from one candidate to another. Some complete the curriculum in seven years, others in more than ten, depending on whether they study full-time or combine work and exam preparation.
The choice between traditional initial training, work-study, or resuming studies mid-career depends less on academic level than on the candidate’s personal situation. The accounting expertise field has been designed to accommodate these differences in pace, provided that regularity in exam preparation is maintained.