The reform of France’s chartered accountancy diplomas, covering the DCG (Diplôme de Comptabilité et de Gestion), the DSCG (Diplôme Supérieur de Comptabilité et de Gestion) and the DEC (Diplôme d’Expert-Comptable), was planned in response to the challenges and changes in the chartered accountancy sector. Here are the key points of this reform:
- New challenges : the sector is facing a shortfall in the number of graduates, a loss of interest in accounting/auditing courses, and an imperfect match between diplomas and market needs, particularly due to technological developments and environmental requirements.
- Aims of the Reform: to increase the attractiveness and suitability of diplomas to market needs, in particular by revising content to better integrate skills in information technology, communication and sustainability management.
- Proposed changes:
- For the DCG: improve branding and attractiveness, update assessment methods to encourage a skills-based approach, and increase the number of graduates.
- For the DSCG: adapt the programme to better meet the needs of firms, by reducing the emphasis on excessive technicality and placing greater emphasis on diversified skills such as data management and customer relations.
- For the DEC: introduction of post-DEC specialisation certificates and assessment of the written tests and dissertation to ensure that they reflect the skills needed for professional practice.
- Set up an Ad Hoc Committee to analyse current programmes, identify the key skills required and propose changes to better meet market needs.
- Action Plan and Timetable: approval of the proposals by the National Council and submission to the Ministry of Higher Education, with implementation scheduled for 2024-2025.
