Becoming a chartered accountant or statutory auditor?

Accounting expertise | Audit and statutory audit

Are you interested in financial expertise and the numbers business? Do you have questions about public accounting and auditing? Don’t know how to enter these regulated professions?

We take stock!

What does a chartered accountant do?

The use of a chartered accountant is not a legal requirement, but in practice many companies don’t have an accounting department, so they call in a chartered accountant.

On a day-to-day basis, the chartered accountant assists and advises companies in their administrative and financial management:

  • ensures that transactions are correctly recorded in the accounts
  • Prepares pay slips
  • Ensures compliance with tax regulations
  • It produces legal documents
  • He advises managers on the development and structuring of their businesses.

At the end of the year, he is responsible for producing the annual financial statements and filing the tax return in compliance with legal requirements.

What does the statutory auditor do?

The appointment of a statutory auditor is a legal requirement for companies exceeding certain thresholds (sales, balance sheet total and number of employees).

Unlike the chartered accountant, who is responsible for producing financial statements, the statutory auditor’s role is one of control. This involves expressing an opinion on the true and fair view of the financial statements, taking into account the company’s business activities and the accounting rules and principles in force.

In practical terms, the statutory auditor carries out audit procedures (tests, sampling, process reviews) to ensure that the accounts are free from material misstatement.

The work of the statutory auditor thus provides a guarantee for users of the financial statements (shareholders, investors, banks, etc.).

What are the routes to qualifications for these 2 regulated professions?

There are 2 different Bac+8 diplomas:

  • DEC (Diplôme d’expertise comptable)
  • CAFCAC (Certificat d’aptitude aux fonctions de commissaire aux comptes)

These 2 diplomas are obtained after completion of a 3-year internship and a final examination.

How to access the courses :

  • For the DEC: you must hold the DSCG (Diplôme supérieur de comptabilité et de gestion) which is a Bac +5)
  • For CAFCAC: simply hold a Bac+5 degree

Although the two diplomas are specific, they both give you access to the professions of chartered accountant and statutory auditor.

You still have questions

📞 Don’t hesitate to contact us to discuss your professional project.

Altermès provides services of excellence in the financial, digital and sustainability fields. As such, we are looking for multi-skilled people who can, among other things, move into public accounting or auditing.


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