• Population: approx. 65,000,000​
  • Capital: Paris​
  • Language : French​
  • Part of the EU since: Founder

Member Bodies

Professional bodies

Membership​Yes, mandatoryYes, mandatory
No. of members13,13220,634
Institute staff​68131
Date of establishment​19661945
Local branchesYes, 33 Compagnies régionales des commissaires aux comptes (CRCC)​Yes, 25 Conseils régionaux de l’Ordre des Experts-comptables (CROEC)​
Subject to public oversightYesYes
Oversight authority​High Council for Statutory Audit (H3C)​Ministry of Finance
Involvement in Qualification and Market AccessCNCC​CSOEC
Initial education​Yes (practical training and final examination)​Yes (master degree DSCG, practical training, final examination)​
Approval and registration​YesYes
Continued Professional Development​Yes (with H3C)Yes, legal base (Code of Ethics published by decree, 27 Sept. 2007)
Standard setting​Yes (with H3C)​Yes, under the supervision of the Ministry of Budget
Quality assurance​Yes (only audits of non-PIEs, PIEs: H3C)​Yes
Disciplinary measures​No (H3C)Yes, at a regional and national levels; in both case, court chaired by a judge


ProfessionsProfessional Accountant​
Statutory Auditor​
(Commissaire aux comptes)​
Professional body​CSOECCNCC
Protected title​Yes.​ 
Delivered after registration on the professionals list “Tableau de l’Ordre des experts-comptables” drawn up by each Regional Council of the Ordre des Experts-comptables.​
Delivered after registration on the professionals list drawn up by the Court of Appeal for each administrative region
Reserved activities​Contractual audits, reviews and compilation of financial statements; accountancy services to business enterprisesStatutory audit leading to the expression of an audit opinion and specific verifications; additional tasks related to the overall mission​
Included authorisations​Tax, social, financial and legal advices when they are retained as accounting advisers to a client. Since a short time, they are authorised to provide assistance to individualsRelated assignments stated in specific laws


Professional AccountantStatuary Auditor
Regulated profession​YesYes
Competent ​authority​High Council for Statutory Audit (H3C)​Competent authority: ​The Ministry of Justice, ​
And an oversight authority: ​The Haut Conseil du Commissariat aux Comptes (H3C) set by the Ministry of Justice​


Professional AccountantStatuary Auditor
No. of qualified professionals​20,63413,132
No. of new trainees ​
per year​
Approximatively 170071
No. of people taking the professional examination​Information not available Information not available
No. of people passing the professional examination​Information not availableInformation not available


Professional AccountantStatuary Auditor
General initial education steps ​(without possible exemptions)• University degree (master, 5 years): Diplôme supérieur de comptabilité et de gestion (DSCG);​
• 3 years practical training organised and controlled by the profession;​
• Diploma of Expertise Comptable (DEC) delivered  by the Ministry of Higher  Education: final examination  (2 written  tests in audit and ethics, and a thesis).
• Main route : Diploma of  Expertise  Comptable (DEC). ​
• Full reciprocity if 2/3 of the 3 years practical training has been realized in an accounting and auditing firm  with a statutory auditor (Audit Directive).​

• Specific route : Certificat d’aptitude aux fonctions de  commissaire aux comptes (being modernised).​
• Mastered by the Ministry of Justice.​
• Equivalent to the DSCG + 3 years practical training.

Market access – Qualified professionals

Professional AccountantStatuary Auditor
Registration required​Yes​Yes
Competent authority ​for registrationOEC, Regional Councils​Courts of Appeal
Cost of appointment/ registration​Membership annual dues includes: ​
a national amount: 2010-2011: 672 € including professional and liability insurance;​
+ a regional amount fixed by the Regional Council;​
+ social contribution.​
Same approach:​
a national amount:​
2010-2011 : 405 €​
Oath required​YesYes
Insurance requiredYes (insurance group contracted at a national level )​Yes (insurance group contracted at a national level)​
Professional address requiredYesYes