Accountant: conditions of access and exercise in France

Verified 15 October 2024 - Directorate for Legal and Administrative Information (Prime Minister), Ministry of Economy

  • Profession of the regulated financial and legal sector
  • Liberal activity
  • EPA Code : 6920Z / European NACE Code : xxx
  • Social contributions : Urssaf
  • Retirement : Pension insurance fund for accountants and auditors (CAVEC)
  • Health insurance : General Social Security Scheme (CPAM)

Definition

The accounting officer shall be responsible for organizing and auditing the accounts of the companies. It shall also be empowered to certify the regularity and sincerity of accounting balances and income statement.

It can also assist entrepreneurs in the creation of a company in all its accounting aspects or with an economic and financial purpose. He also plays a key role with the company on a daily basis, advising the manager on strategic topics such as investment, innovation, exporting, recruitment...

Access

The profession of public accountant is regulated. You have to fill out conditions concerning training/qualification and registration (or declaration) with the Ordre des experts-accountants.

It is an offense to impersonate a public accountant and/or an offense to practice the profession of public accountant illegally without complying with these conditions.

She is punished by 1 year imprisonment and €15,000 of fine.

In order to practice the profession of chartered accountant, the following guarantees of morality are required:

  • Disposing of civil rights: This means that the public accountant must not have been convicted of denying him or her the right to be an expert before a court, or prohibiting him or her from representing or assisting a party before a court or from testifying before a court
  • Not having been convicted of a crime or offense to a prohibition on the right to manage and administer businesses. The regional council of the college of accountants must be informed of a criminal record bulletin no. 2
  • Meet your tax reporting and payment obligations

The conditions for training or qualification vary according to nationality:

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French

To practice the profession of chartered accountant in France, the professional must be in one of the following situations:

  • Either have one of the diplomas following:
    • Diploma in Accounting and Management (DCG) equivalent to a Bachelor's degree (Bac+3)
    • Higher degree in accounting and management (DSCG) equivalent to a master's degree (Bac+5)
    • Diploma in accounting (DEC) (Bac+8) awarded after a work placement 3 years full-time, in the firm, in France or in Europe.
  • Either have a professional experience comparable to that of a public accountant and complete the 2 conditions following:
    • Be at least 40 years of age
    • Proof of 15 years of activity in carrying out organizational work or revising the accounts, including at least 5 years in functions or duties involving the exercise of important administrative, financial and accounting responsibilities.

FYI  

The Diploma of Accounting and Management (DCG) replaced the Diploma of Accounting and Financial Studies (DECF) and the Diploma of Higher Accounting and Financial Studies (DESCF) in 2007.

National of a Member State of the European Union (EU) or the European Economic Area (EEA)

The public accountant who is a national of a Member State of the European Union (EU) or the European Economic Area (EEA) has the possibility of settling in France for an exercise permanent (we're talking about free establishment), or to exercise it temporarily his profession (we speak of freedom to provide services).

Establishment in France (permanent exercise)

In order to practice the profession of chartered accountant, a European national must have one of the following qualifications:

French degree in accounting expertise

A European national may practice in France if he is the holder of French diploma in accounting expertise (DEC) (Tray +8). It is issued after a professional internship of 3 years which is carried out full time, in the firm, in France or in Europe.

Foreigners Diploma

If the European national does not hold the French diploma of accountancy, he must have the following qualifications:

  • Have completed a post-secondary course of at least 3 years:
  • And be in one of the following situations:
    • hold a diploma, certificate or other evidence of formal qualifications enabling a person to pursue the profession in one of the Member States of the European Union which regulate the profession. If the diploma is issued by a third country to the EU, a certificate must be sent from the European country that recognized the diploma. The latter must certify that the professional has at least 3 years' full-time or equivalent part-time professional experience in the last 10 years.
    • or have practiced the profession of chartered accountant for at least 1 year in the preceding 10 years in one of the Member States which does not regulate the profession.

FYI  

To find out whether the profession of accountant is regulated in an EU or EEA state, you can consult the european commission's website.

To practice in France, a European national must apply to the National Council of the Chartered Accountants:

This folder contains the following documents:

  • Documents establishing the civil status, nationality and domicile of the applicant;
  • Copies of certificates of competence or evidence of evidence of formal qualifications providing access to the profession of accountant
  • Document or certificate from the authorities of the country of the national certifying that the applicant has its civil rights and has not had a criminal or correctional conviction that impairs his or her good repute. The national must not have been sentenced to a ban on the right to manage and administer businesses
  • Document or certificate from a bank or insurance company of a Member State of the European Union or of another State party to the Agreement on the European Economic Area, establishing that the applicant is insured against financial risks linked to professional liability. The nature of the benefits provided and the annual amount of insurance guarantees taken out must be stated on the document.

The documents produced shall be accompanied by a translation into French by a sworn translator.

The European national shall refer all such documents to the National Council of the Chartered Accountants.

The latter transmits the certificates of competence or evidence of evidence of formal qualifications to the advisory committee on the training of accountants, which comes under the Ministry of Higher Education. The committee shall deliver an opinion on the level of professional proof and determine whether the national must pass the aptitude test.

The European national must pass aptitude test :

  • When his training covers subjects different from those included in the French diploma program of accounting expertise
  • Where the State in which he has obtained a certificate of competence or evidence of formal qualifications or the State in which he has pursued the profession does not regulate that profession or regulates it in a manner different from that of France.

The aptitude test must be carried out within a maximum period of six months from the decision of the Advisory Commission.

The aptitude test shall include:

  • One written part one hour on business, tax, labor and social law. The restricted formation of the Advisory Commission shall specify the subjects in which the person concerned is to be questioned.
  • One oral part 30 minutes on professional regulation, ethics and practice.

The aptitude test is not necessary where sufficient knowledge has been acquired in the course of professional experience.

FYI  

L'opinion of the consultative commission mention the materials on which the candidate is to be questioned. This opinion shall be sent to the European national within three months of the submission of his complete file to the National Council of the Order.

In particular, SOLVIT is involved in the recognition of professional qualifications.

The use of SOLVIT is possible if the following 2 conditions are met:

  • The public administration of one EU country has failed to respect its rights under EU law as a company or citizen of another EU country.
  • Legal action has not yet been initiated (the administrative appeal is not considered as such).

Submit a complaint to Solvit

After 10 weeks, SOLVIT presents a solution:

  • If this solution settles the dispute concerning the application of European law, the solution is accepted and the case is closed.
  • If there is no solution, the case is closed as unresolved and referred to the European Commission.
Freedom to provide services (temporary exercise)

In order to practice the profession of chartered accountant on a temporary and occasional basis in France, the European national must be settled in an EU Member StateEU) or theEEE.

  • If that state regulates the profession of public accountant, it must be there legally and permanently established
  • If that State does not regulate the profession of public accountant, there must be have exercised for at least 1 year during the 10 years preceding the application for the benefit.

FYI  

To find out whether the profession of accountant is regulated in an EU or EEA state, you can consult the european commission's website.

In particular, SOLVIT is involved in the recognition of professional qualifications.

The use of SOLVIT is possible if the following 2 conditions are met:

  • The public administration of one EU country has failed to respect its rights under EU law as a company or citizen of another EU country.
  • Legal action has not yet been initiated (the administrative appeal is not considered as such).

Submit a complaint to Solvit

After 10 weeks, SOLVIT presents a solution:

  • If this solution settles the dispute concerning the application of European law, the solution is accepted and the case is closed.
  • If there is no solution, the case is closed as unresolved and referred to the European Commission.

Third-country national

A third-country national (i.e. not a member of the European Union or the European Economic Area) must obtain a authorisation to practice in France.

He must then prepare a file containing the following documents:

  • Documents establishing the civil status, nationality and domicile of the applicant;
  • Copy of the French accounting diploma or the foreigners diploma

These documents must be accompanied by a translation into French by a sworn translator.

To obtain this authorization, he must send an application (an application form) to the National Board of the Chartered Accountants:

This file must be sent to the National Council of the Chartered Accountants.

Where the third-country national holds a foreigner diploma, the National Board of Accountants shall forward the file to the Advisory Commission for Professional Training of Accountants.

This commission examine the foreigners diploma to assess whether it can be judged to be of the same level as the French diploma.

If the foreigners diploma is same levelthat the national is admitted to pass the french diploma of accountancy an aptitude test within a maximum of 6 months of the decision of the Advisory Commission. The Advisory Commission shall decide on the matters in which the third-country national is to be questioned in the light of his initial training.

FYI  

The aptitude test shall include a written part one hour on business, tax, labor and social law. It also has a oral part 30 minutes on professional regulation, ethics and practice.

The results of the aptitude test shall be communicated to the DGFIP: titleContent and the National Council of the Order of Chartered Accountants.

Authorization for inclusion in the register shall be issued by decision of the Minister for Economic Affairs in agreement with the Minister for Foreign Affairs.

FYI  

There are two Mutual Recognition Agreements signed by the Chartered Accountants of Canada with Quebec and the Order of New Brunswick. Professionals from those two provinces in Canada just have to come through the written aptitude test. They are exempt from the oral test. Instead, they follow a 3-day e-learning course on ethics and professional regulation

Registration the table of the college of public accountants is mandatory to practice the profession of public accountant and use the title.

Exception: the national of theEuropean Union (EU))orEuropean Economic Area (EEA) who wishes to exercise in France temporarily or occasionally (freedom to provide services - LPS) must only make astatementto the national council of the chartered accountants' association.

Registration

The conditions of registration depend on the regional council of the order of the place of practice.

Some offer online registration: this is the case of the Conseil de l'ordre d'Ile-de-France. Others require a paper form.

In all cases, the professional at the regional council of the order where he wishes to settle his firm. It is possible to register with several regional councils in case of multiple workplaces.

Example :

We propose you a model application for the regional council of the Ordre des experts-accountants des pays de Loire. The form and supporting documents must be sent by mail to the regional council of the order:

Register in the Order of Chartered Accountants (Pays de la Loire)

The regional council of the college of accountants issues a receipt for the application to be entered in the table.

He must rule within 3 months. It shall inform the person concerned and the Government Commissioner (representing the Minister of Economy) of its decision within 10 days. The accountant will therefore receive a response within a maximum of 3 months and 10 days.

If the Regional Council has not acted within the three-month period, it shall be divested and the file shall be forwarded to the national table committee by the Government Commissioner.

In the event of a refusal to register, the chartered accountant may refer the table to the national committee.

If registration is refused, the accountant may refer the matter to the national table committee, within one month of notification of the decision of the Regional Council.

The National Board of Charts is composed of a president appointed by the Keeper of the Seals, and 4 public accountants elected by the National Board of the Order. The decisions of the National Table Committee shall be taken by a majority of the members present.

It must rule in a six-month period. If the professional has not taken a decision within the six-month period, he shall be entered in the table of the Ordre des Experts Accountants.

The refusal of registration the table may be challenged before the administrative court.

Please note

Where the trader does not have the required degree but has acquired professional experience comparable to that of a chartered accountant, he must apply for a specific authorization before joining the order board:

Apply for authorization to register with the College of Accountants

This request must be addressed to the Government Commissioner to the regional council of the order to which the candidate belongs. Multiple documents shall be attached to this application for authorization.

Statement

Before exercising the freedom to provide services, the European national must send a written statement to the National Council of the Order of Accountants:

This declaration shall be addressed by one of the following means:

  • Registered letter with acknowledgement of receipt
  • Deposit against receipt
  • E-mail to the National Council

On receipt of this declaration, the national council of the Ordre des experts-accounting ensures that the file is complete and sends a copy to the regional council of the Ordre des experts-accountants in which the provision of accounting expertise is to be carried out.

The Regional Council then proceeds with the listing in the Order Table.

The written declaration shall be accompanied by the following documents:

  • Document establishing proof of nationality, civil status and domicile
  • Proof of professional qualifications:
    • A certificate certifying that the trader is legally established in a Member State of the European Union (EU) or a party to the Agreement on the European Economic Area (EEA), that he exercises accounting expertise there and that he has no prohibition, even temporary, from practicing
    • Where the accountant is not regulated in the applicant's country of origin, evidence by any means that he has practiced the accountant for at least one year in the preceding 10 years in one or more EU Member States or EEA Parties.

Please note

Within 6 months of their entry in the Order's table, the chartered accountants must be sworn in before the regional council of the order.

Exercise

We present the obligations and procedures to be completed for the liberal exercise.

Step-by-step approach

Individual business The profession of public accountant may be practiced as a medical practitioner (EI) or in a business. It is also possible that the public accountant is employed.

Individual business

The public accountant shall practice his profession individually and under his own name. It therefore creates a individual business VID (EI) (having a professional activity) and enrolls in the Regional Order of Accountants to be able to practice his profession.

The public accountant cannot benefit from the social security scheme of the micro-company.

Business

The chartered accountant may carry out his activity in the framework of a business called " accounting business ”. The latter must be registered in the Order's register in order to be able to carry out its activity.

Several options are available:

  • professional civil business (PCS) : this is a civil business formed between natural persons wishing to practice jointly. A public accountant is a profession that is licensed to practice as a professional civil business. CPC allows for the establishment of a fee-sharing group firm, maintaining the independence of each partner and the freedom of choice of clients.
  • traditional business businesses : Limited Liability Company (LLC), Public limited company (SA), Simplified Action business (SAS), etc.
  • Liberal Exercise business (SEL) of accountants: this is a legal structure reserved for regulated professions, enabling its members to carry out their activities in the form of capital businesses. The forms of SEL are as follows:
    • SELARL (business of liberal practice with limited liability) and SELARLU (business of liberal practice with single-person limited liability)
    • SELAFA (anonymous liberal exercise business)
    • SELAS (simplified liberal share business) and SELASU (single-person simplified liberal share business)
    • SELCA (Liberal limited partnership business)
  • Multi-professional business of practice (SPPE). The purpose of the SPPE is the joint practice of the profession of public accountant and one or more other professions: lawyer, lawyer at the Council of State and the Court of Cassation, commissioner of justice, notary, court administrator, judicial agent, industrial property consultant, auditor, surveyor-expert. This business can take various forms: limited liability company (SARL), public limited liability company (SA), simplified share business (SAS), limited partnership (SCA).

The main purpose of accounting business participation businesses is the holding of securities in the form of accountancy certificates or participation in a foreigners-law grouping for the purpose of carrying out the profession of accountancy. They may not engage in any activity.

Model statutes for commercial businesses and civil businesses are proposed by the National Council of the Chartered Accountants:

Model Statutes Model Statutes of Accounting business

National Board of the Chartered Accountants

Pour en savoir plus

Please note

Whatever the form of the business chosen, accountants (natural or legal persons) must hold, directly or indirectly (through a business placed on the order), more than two thirds of the voting rights.

Employee of an accounting business or management association

The public accountant may also act as salaried worker of different structures:

  • Individual business Other public accountant practicing in
  • Management and accounting association: created at the initiative of local chambers of commerce and industry, chambers of trades, chambers of agriculture or professional organizations of liberal professions. It provides accounting services, advice and management assistance to all its members.
  • accounting business
  • Multi-professional business of practice (SPPE)

The employee of a member of the Order or of a business of accountants is not obliged to register with the Order.

Once entered in the register, the accountant must register his company or business with the company's formalities office:

Company Formalities Window

Insee shall assign a Siret number. This is a unique national identification number that identifies the establishment. It is composed of Siren (first 9 digits) which identifies the company and the Nic (last 5 digits) which is modified in particular when the address of the establishment is changed.

When registering the company, Insee also attributes to the chartered accountant its EPA code. For the activity of a public accountant, the EPA code is 692OZ.

Professional accountants must take out an insurance contract to guarantee the civil liability they may incur as a result of all their work and activities.

The amount of insurance guarantees subscribed may not be less than €500,000 per claim and €1 million per year of insurance. The parties may agree on more favorable provisions.

The code of ethics for accountants is drafted by the National Board of the Chartered Accountants. He supervises accountants, trainees and consultancies.

This code contains rules on the following:

  • General duties of accountants i.e. the rules governing the exercise of the profession and its obligations (professional secrecy, obligation of discretion, obligations relating to publicity, etc.)
  • Duties to customers or members : fixing of fees, procedure to be applied in case of dispute, etc.
  • Duties to colleagues : obligation of transparency and communication in case of transfer of a file from one trader to another, etc.
  • Duties to the Order with the rules of governance of the profession and the preservation of reputation.
Code of Ethics for Professional Accountants

Legifrance

Pour en savoir plus

The National Council of the Chartered Accountants recommends to devote at least 120 hours for a period of three years of vocational training, of which at least 20 hours per year.

Each professional freely determines his training program according to his needs. The training effort and the choices made are recorded and assessed during quality checks carried out at accounting firms.

The Center de formation de la profession accountants (CFPC) was created by the National Board of the Chartered Accountants to develop training courses and materials for chartered accountants, their staff and trainee accountants.

Accounting Training Center (CFPC)

National Board of the Chartered Accountants

Pour en savoir plus

The public accountant must contribute to his retirement to the Pension Insurance Fund for Accountants and Auditors (Cavec). Registration with the chartered accountants’ association immediately triggers the payment of contributions.

He has one month to declare himself to the Cavec after his entry in the order board.

The Cavec also manages the provident scheme which covers the risks of invalidity, death and incapacity for exercise. This contribution to the pension scheme is also compulsory from the moment of entry in the table of the public accountants' association.

To join the Cavec, please refer to the following document:

Join the Cavec

Affiliation Declaration Form

Once registered with the regional public accountants' association, the public accountant must pay a professional contribution in each of the regions in which he is registered.

The contribution shall include the following elements:

  • Right of entry fixed, payable at the time of entry in the schedule in the region concerned.
  • Fixed annual contribution for natural persons.
  • Fixed annual contribution for each implantation
  • Where the structure employs employees: annual proportional contribution the average number of persons employed, unless the regional council decides otherwise

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