Overview
The DEC (Diplôme d'Expertise Comptable) is the French state diploma held by a chartered accountant (expert-comptable). It is the last of three successive diplomas: the DCG, the DSCG, then the DEC, with a compulsory three-year traineeship before the DEC exams. Wikipedia describes it as level 7 on France's national qualifications register and as about eight years of study after the baccalauréat. The exams are run by the state, and the professional body, the Ordre des experts-comptables, runs the traineeship. The Ordre's page says the exams are held twice a year, in May and in November.
Levels or stages
DCG (Diplôme de comptabilité et de gestion)
The first diploma, at bachelor (licence) level. It replaced the older DPECF and DECF from the 2008 session.
DSCG (Diplôme supérieur de comptabilité et de gestion)
The second diploma, at master level. It replaced the older DESCF. To start the traineeship you need the DSCG (or the older DESCF). You may start the first two years with at least 4 of the 7 compulsory DSCG units, but you must finish the rest during those two years or the traineeship is suspended for up to 3 years.
Traineeship (stage)
A three-year, full-time paid job in an accounting or audit firm, in which you are registered as a trainee on the Ordre's roll, working under a supervising accountant. It includes a training programme and 4 six-monthly reports. At the end you receive a certificate of completion, which lets you register for the DEC exams. Register for the traineeship through the regional council of the Ordre.
Exam pattern
| Exam | Duration | Coefficient | Minimum score |
|---|---|---|---|
| Professional regulation and ethics | 1 hour | 1 | 6/20 |
| Legal and contractual audit review (révision légale et contractuelle des comptes) | 4.5 hours | 3 | 6/20 |
| Thesis (mémoire), written and defended orally | 1 hour oral | 4 | 10/20 |
You need an overall average of 10/20 and must meet each minimum. The two written exams must be taken in the same session. The thesis may be presented within four sessions after them. The thesis subject needs approval before you write it.
Preparation tips
Start the thesis early. It has the highest coefficient (4) and the highest minimum score (10/20).
Use the traineeship to prepare, since you are expected to prepare for the DEC during it, with the Ordre's regional training institutes providing the compulsory training days.
FAQs
What comes before the DEC exams?
The DCG, then the DSCG, then a three-year traineeship in an accounting firm. The DEC exams come last.
What score do I need to pass the DEC?
An overall average of 10/20 across the three exams, with at least 6/20 in each written exam and 10/20 for the thesis.