CHAPTER 23 - Education Requirements to Enter the Accounting Profession in France

Abstract

This chapter describes the education requirements to enter the accounting profession in France. The education requirements for the French accounting profession are among the highest in Europe. Another characteristic of the French profession is that all the professional exams are organized by the government. For historical reasons, including the late development of management education in French universities, there is no faculty of accounting in France. However, there are programs leading to master's degree in accounting, business schools with optional specialization in accounting, and technical colleges. In accordance with the 8th EEC guideline, the professional training period is three years long. This also meets the requirements of the IFAC'S IEG no. 5. As recommended by the latter guideline, the professional training period is performed under the control of the French professional body. The trainee is employed by a professional accountant in public practice or an audit firm. The professional body organizes 15 days of seminars during each of the three years to ensure the homogeneity of the training period, to provide a forum for the exchange of ideas between trainees and to make them aware of the general problems of the profession and in particular of the ethical problems.