{"id":249009,"date":"2022-10-12T11:06:12","date_gmt":"2022-10-12T09:06:12","guid":{"rendered":"https:\/\/www.altermes.fr\/becoming-a-chartered-accountant-or-statutory-auditor\/"},"modified":"2023-12-14T12:24:00","modified_gmt":"2023-12-14T11:24:00","slug":"becoming-a-chartered-accountant-or-statutory-auditor","status":"publish","type":"post","link":"https:\/\/www.altermes.fr\/en\/becoming-a-chartered-accountant-or-statutory-auditor\/","title":{"rendered":"Becoming a chartered accountant or statutory auditor?"},"content":{"rendered":"\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<p>Are you interested in financial expertise and the numbers business? Do you have questions about public accounting and auditing? Don&#8217;t know how to enter these regulated professions?<\/p>\n\n<p>We take stock!<\/p>\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe title=\"Devenir expert comptable et commissaire aux comptes\" width=\"1080\" height=\"608\" src=\"https:\/\/www.youtube.com\/embed\/DwNk3oIBaOA?feature=oembed\"  allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<h2 class=\"wp-block-heading\">What does a chartered accountant do?<\/h2>\n\n<p>The use of a chartered accountant is not a legal requirement, but in practice many companies don&#8217;t have an accounting department, so they call in a chartered accountant.<\/p>\n\n<p>On a day-to-day basis, the chartered accountant assists and advises companies in their administrative and financial management:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>ensures that transactions are correctly recorded in the accounts<\/li>\n\n\n\n<li>Prepares pay slips<\/li>\n\n\n\n<li>Ensures compliance with tax regulations<\/li>\n\n\n\n<li>It produces legal documents<\/li>\n\n\n\n<li>He advises managers on the development and structuring of their businesses.<\/li>\n<\/ul>\n\n<p>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.<\/p>\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<h2 class=\"wp-block-heading\">What does the statutory auditor do?<\/h2>\n\n<p>The appointment of a statutory auditor is a legal requirement for companies exceeding certain thresholds (sales, balance sheet total and number of employees).<\/p>\n\n<p>Unlike the chartered accountant, who is responsible for producing financial statements, the statutory auditor&#8217;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&#8217;s business activities and the accounting rules and principles in force.<\/p>\n\n<p>In practical terms, the statutory auditor carries out audit procedures (tests, sampling, process reviews) to ensure that the accounts are free from material misstatement.<\/p>\n\n<p>The work of the statutory auditor thus provides a guarantee for users of the financial statements (shareholders, investors, banks, etc.).<\/p>\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<h2 class=\"wp-block-heading\">What are the routes to qualifications for these 2 regulated professions?<\/h2>\n\n<p>There are 2 different Bac+8 diplomas:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>DEC (Dipl\u00f4me d&#8217;expertise comptable)<\/li>\n\n\n\n<li>CAFCAC (Certificat d&#8217;aptitude aux fonctions de commissaire aux comptes)<\/li>\n<\/ul>\n\n<p>These 2 diplomas are obtained after completion of a 3-year internship and a final examination.<\/p>\n\n<p>How to access the courses :<\/p>\n\n<ul class=\"wp-block-list\">\n<li>For the DEC: you must hold the DSCG (Dipl\u00f4me sup\u00e9rieur de comptabilit\u00e9 et de gestion) which is a Bac +5)<\/li>\n\n\n\n<li>For CAFCAC: simply hold a Bac+5 degree<\/li>\n<\/ul>\n\n<p>Although the two diplomas are specific, they both give you access to the professions of chartered accountant and statutory auditor.<\/p>\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<h2 class=\"wp-block-heading\">You still have questions  <\/h2>\n\n<p>\ud83d\udcde Don&#8217;t hesitate to <a href=\"https:\/\/www.altermes.fr\/en\/contact\/\">contact us to discuss your professional project<\/a>. <\/p>\n\n<p>Alterm\u00e8s 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.  <\/p>\n\n<figure class=\"wp-block-image aligncenter size-large\"><img decoding=\"async\" src=\"https:\/\/media.giphy.com\/media\/dcScHZPUskMOJwyqjj\/giphy.gif\" alt=\"\"><\/figure>","protected":false},"excerpt":{"rendered":"<p>Are you interested in financial expertise and the numbers business? Do you have questions about public accounting and auditing?  <\/p>\n","protected":false},"author":5,"featured_media":247484,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"video","meta":{"_acf_changed":false,"_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[54,72],"tags":[],"class_list":["post-249009","post","type-post","status-publish","format-video","has-post-thumbnail","hentry","category-accounting-expertise","category-audit-and-statutory-audit","post_format-post-format-video"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.altermes.fr\/en\/wp-json\/wp\/v2\/posts\/249009","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.altermes.fr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.altermes.fr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.altermes.fr\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.altermes.fr\/en\/wp-json\/wp\/v2\/comments?post=249009"}],"version-history":[{"count":1,"href":"https:\/\/www.altermes.fr\/en\/wp-json\/wp\/v2\/posts\/249009\/revisions"}],"predecessor-version":[{"id":249010,"href":"https:\/\/www.altermes.fr\/en\/wp-json\/wp\/v2\/posts\/249009\/revisions\/249010"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.altermes.fr\/en\/wp-json\/wp\/v2\/media\/247484"}],"wp:attachment":[{"href":"https:\/\/www.altermes.fr\/en\/wp-json\/wp\/v2\/media?parent=249009"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.altermes.fr\/en\/wp-json\/wp\/v2\/categories?post=249009"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.altermes.fr\/en\/wp-json\/wp\/v2\/tags?post=249009"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}