Free Practice Questions for DEC — Diplôme d'Expertise Comptable

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Key Facts: DEC — Diplôme d'Expertise Comptable Exam

Level 8 (Bac+8)

RNCP / EQF doctoral equivalent qualification level

France compétences RNCP / Arrêté du 13 février 2019

10/20

Passing overall weighted average across all 3 units

Décret n° 2012-432, article 67

6/20

Eliminating mark threshold for Épreuves 1 and 2

Arrêté du 13 février 2019

Total examination coefficients (Épr 1: 1, Épr 2: 3, Épr 3: 4)

Arrêté du 13 février 2019

3 years

Mandatory registered professional traineeship (stage)

Ordonnance n° 45-2138, article 4

150 €

Total official examination fee (50 € per unit)

SIEC Maison des Examens

The DEC (Diplôme d'Expertise Comptable) is the terminal French professional accounting and statutory auditing state diploma (Bac+8, RNCP Level 8), required to register with the Ordre des Experts-Comptables and practice as a certified public accountant or statutory auditor (commissaire aux comptes). Governed by Décret n° 2012-432 and the Arrêté du 13 février 2019, the qualification requires completing a 3-year registered traineeship and passing three examinations: Épreuve 1 (deontology & regulations, 1 h, coef 1), Épreuve 2 (statutory & contractual audit case study, 4 h 30, coef 3), and Épreuve 3 (professional dissertation & defense, coef 4). A candidate must achieve an overall weighted grade of at least 10/20 with no mark below 6/20 in Épreuves 1 and 2, and at least 10/20 in Épreuve 3. OpenExamPrep provides a 100-question English-language MCQ study adaptation covering ethics, auditing standards (NEP), complex French GAAP/IFRS accounting, business valuation, and regulatory compliance.

Sample DEC — Diplôme d'Expertise Comptable Practice Questions

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1Under Article 226-13 of the French Criminal Code (Code pénal) and Article 21 of Ordonnance n° 45-2138, what is the legal scope of professional secrecy (secret professionnel) binding a registered expert-comptable?

A.It is an absolute public policy rule (ordre public) binding the expert-comptable regarding all confidential information acquired during professional practice, from which even the client cannot release them

B.It is a relative contractual duty that can be waived at any time by the unilateral written consent of the client or company management

C.It applies exclusively to financial accounting data and does not extend to operational, fiscal, or human resources matters

D.It lapses automatically as soon as the client relationship is terminated or the engagement letter expires

Explanation: In French law, professional secrecy imposed on experts-comptables under Article 21 of Ordonnance n° 45-2138 and sanctioned under Article 226-13 of the Criminal Code is a matter of public policy (d'ordre public). The client cannot release the professional from this secrecy, and it persists indefinitely, even after the termination of the engagement. Only statutory legal exceptions (e.g., TRACFIN reporting under the Monetary and Financial Code, legal testimony in criminal proceedings, or proceedings before disciplinary bodies) permit disclosure.

2Regarding fee determination under Article 24 of Ordonnance n° 45-2138 and Article 158 of Décret n° 2012-432, what are the statutory conditions governing contingency fees (honoraires de succès)?

A.Contingency fees calculated solely as a percentage of the financial outcome obtained (pacte de quota litis) are permitted for all types of accounting missions

B.Contingency fees are permitted only as a supplementary success fee agreed in writing in advance, provided base fees reflect the actual work performed, and they are strictly prohibited for statutory audit missions

C.Contingency fees are strictly forbidden across all contractual accounting, advisory, and tax missions without exception

D.Contingency fees can be set retroactively after completion of the mission without prior stipulation in the initial engagement letter

Explanation: Under Article 24 of Ordonnance n° 45-2138, fees must be agreed upon freely but cannot be determined exclusively on the basis of results (prohibition of pure 'quota litis'). An expert-comptable may agree in writing with the client on an additional success fee (honoraire de succès complémentaire) for advisory or contractual missions, provided the base remuneration remains fair and covers the work done. For statutory auditors (commissaires aux comptes), any form of contingency or success fee is strictly prohibited under the Code de commerce to protect independence.

3Under the Code de déontologie des experts-comptables (Décret n° 2012-432), what rule governs an expert-comptable holding an executive management position (mandat social) in a commercial company?

A.An expert-comptable may freely hold an executive directorship in any commercial company without restriction

B.An expert-comptable can hold an executive directorship in a commercial company only if they own more than 50% of the voting shares

C.An expert-comptable cannot hold a corporate officer executive directorship (e.g., gérant, PDG, directeur général) in a commercial company unless that company is an accounting firm or approved multi-professional entity

D.An expert-comptable can hold any commercial executive directorship provided they obtain prior approval from the Commercial Court

Explanation: Under Article 22 of Ordonnance n° 45-2138 and the Code de déontologie, the practice of the profession of expert-comptable is incompatible with any occupation or business act likely to impair independence, including holding executive managerial positions (such as gérant of a SARL, Président or Directeur Général of an SAS/SA) in ordinary commercial companies, except for firms of experts-comptables, statutory audit firms, or authorized holdings (SPFPL). Non-executive directorships (e.g., member of a supervisory board / conseil de surveillance) may be permissible under strict conditions.

4What is the legal framework governing commercial communication, advertising, and direct solicitation (démarchage) for experts-comptables following the modernization of Décret n° 2012-432?

A.Direct personalized solicitation (démarchage) and advertising are strictly banned under all circumstances under French criminal law

B.Advertising is allowed, but direct personalized solicitation via letter or email remains entirely prohibited

C.Personalized solicitation is allowed only if conducted through national newspapers and approved by the Regional Council of the Ordre

D.Commercial communication and direct personalized solicitation are authorized, provided the communication is truthful, dignified, preserves professional secrecy, and avoids comparative or denigrating claims

Explanation: Following reforms (including the Loi Macron and updates to Décret n° 2012-432, notably Article 152), experts-comptables are permitted to engage in advertising and direct personalized solicitation (sollicitation personnalisée). However, such commercial communication must be truthful, respectful of professional dignity and independence, must not denigrate colleagues or third parties, and must never breach professional secrecy or mislead the public.

5When an expert-comptable is solicited by a new client to take over an engagement previously handled by a colleague (reprise de dossier), what is the professional's mandatory duty under Article 163 of Décret n° 2012-432?

A.The incoming professional must send a prior confraternal letter (lettre de confraternité) to the predecessor to inquire whether any professional reasons justify refusing the assignment and to ascertain the status of unpaid fees

B.The incoming professional must obtain the written consent of the Regional Disciplinary Chamber before signing the engagement letter

C.The incoming professional must systematically settle all outstanding unpaid fees owed by the client to the outgoing colleague from their own funds

D.The incoming professional is prohibited from contacting the outgoing accountant to maintain absolute client confidentiality

Explanation: Under Article 163 of Décret n° 2012-432 (Code de déontologie), when called upon to replace a colleague, the expert-comptable must inform that colleague before accepting the mission (devoir de confraternité). The incoming professional writes to inquire about the reasons for the change and whether any ethical or professional motives (such as client fraud, illegal acts, or unpaid legitimate fees) should prevent acceptance. The predecessor must respond promptly and impartially.

6Which authority holds jurisdiction in the first instance to judge disciplinary infractions committed by a registered expert-comptable in France?

A.The Tribunal de Commerce of the judicial district where the firm is registered

B.The Chambre Régionale de Discipline, chaired by a magistrate from the judiciary (magistrat de l'ordre judiciaire)

C.The Conseil National de l'Ordre des Experts-Comptables sitting as a full executive committee

D.The Haute autorité de l'audit (H2A) disciplinary division

Explanation: Under Article 49 et seq. of Ordonnance n° 45-2138, disciplinary power over experts-comptables in first instance is exercised by the Chambre Régionale de Discipline established in the jurisdiction of each Regional Council. To guarantee impartiality and the rule of law, the regional disciplinary chamber is presided over by an active or honorary magistrate of the judicial order (magistrat de l'ordre judiciaire, typically a judge from the Cour d'appel) assisted by elected professional peers.

7Under Article 17 of Ordonnance n° 45-2138 and Article 135 of Décret n° 2012-432, what are the statutory requirements regarding professional indemnity insurance (assurance responsabilité civile professionnelle - RCP) for an accounting firm?

A.Professional indemnity insurance is optional for solo practitioners but mandatory for accounting corporations

B.Insurance coverage is provided automatically by the French state through the Ministry of Economy and Finance

C.Every registered expert-comptable and accounting firm must hold compulsory RCP insurance meeting minimum coverage amounts set by the Conseil National, and failure to insure constitutes a disciplinary offense

D.RCP insurance is required only for statutory audit engagements and does not cover contractual accounting missions

Explanation: Compulsory professional civil liability insurance (RCP) is a fundamental statutory condition for registration and practice under Article 17 of Ordonnance n° 45-2138. The contract must guarantee the financial consequences of professional liability incurred by reason of errors, negligence, or omissions in the performance of missions. The policy must cover at least the minimum financial limits established by the Conseil National de l'Ordre, and proof of active insurance must be submitted annually. Lack of insurance leads to administrative suspension or disciplinary disbarment.

8Under Article L. 821-28 of the French Commercial Code (Code de commerce), which of the following is a prohibited non-audit service (incompatibilité) for a statutory auditor (commissaire aux comptes) appointed to audit an entity?

A.Formulating a certificate on social or environmental indicators when required by specific legislation

B.Conducting an independent technical verification of internal IT access controls for the audit file

C.Attesting the accuracy of financial ratios required under a bank credit covenants agreement

D.Keeping, preparing, or finalizing the financial accounts or providing bookkeeping services to the audited entity

Explanation: Under Article L. 821-28 of the Code de commerce and the statutory auditor code of ethics (Code de déontologie des commissaires aux comptes), a statutory auditor is strictly prohibited from keeping, preparing, or closing the accounts (tenue ou révision de comptabilité) of the entity they audit. This represents a direct self-review threat (menace d'auto-contrôle) and a violation of the separation of functions between the accountant (expert-comptable) who produces the figures and the auditor who independently controls them.

9Under Article 20 of Ordonnance n° 45-2138, what constitutes the criminal offense of illegal practice of the accounting profession (exercice illégal de la profession d'expert-comptable)?

A.Carrying out habitual bookkeeping, accounting supervision, or financial statement preparation for third parties without being registered on the Tableau de l'Ordre des Experts-Comptables

B.Failing to renew professional liability insurance before the statutory expiration date

C.Performing accounting work as a direct salaried employee on the payroll of a commercial enterprise

D.Providing legal advisory services exclusively ancillary to an authorized accounting contract

Explanation: Under Article 20 of Ordonnance n° 45-2138, any person who, without being registered on the roll of the Ordre des Experts-Comptables, habitually executes accounting operations, keeps, analyzes, or audits financial accounts on behalf of third parties commits the criminal offense of illegal practice (exercice illégal). This offense is punishable by up to one year of imprisonment and a fine of 15,000 euros under the French Criminal Code.

10Can an expert-comptable accept a mission consisting exclusively of tax optimization advisory services where the entire fee is calculated as a 20% percentage of tax savings realized by the client?

A.Yes, because tax advisory is an unregulated market activity not subject to professional deontology

B.No, because fees determined exclusively on the basis of a financial result (pacte de quota litis pur) are strictly prohibited under Article 24 of Ordonnance n° 45-2138

C.Yes, provided the total tax savings achieved exceed 100,000 euros and are confirmed by the French tax administration

D.Yes, provided the client signs a specific waiver indemnifying the accounting firm against tax penalties

Explanation: Article 24 of Ordonnance n° 45-2138 prohibits fixing fees exclusively based on results (interdiction absolue du pacte de quota litis pur). While a complementary success fee is permissible when combined with a fixed or hourly baseline fee that covers the actual costs of work performed, a fee structure consisting solely of 20% of tax savings is illegal and exposes the expert-comptable to disciplinary sanctions.

About the DEC — Diplôme d'Expertise Comptable Exam

The Diplôme d'Expertise Comptable (DEC) is France's highest professional qualification in accountancy, statutory auditing, and financial advisory, positioned at Level 8 of the RNCP (doctoral equivalent / Bac+8). Administered by the SIEC on behalf of the Ministry of Higher Education and Research and the Ordre des Experts-Comptables (OEC), the DEC confers the legal right to practice as an expert-comptable and register as a commissaire aux comptes (statutory auditor). Eligibility requires holding the DSCG (Diplôme Supérieur de Comptabilité et de Gestion) or a recognized Master CCA, followed by the completion of a rigorous three-year salaried professional traineeship (stage professionnel). The official qualification comprises three distinct examination units: Épreuve 1 (a 1-hour written examination on professional regulations and code of ethics), Épreuve 2 (a 4-hour-and-30-minute comprehensive written case study on statutory auditing and contractual account review), and Épreuve 3 (a 100-page professional research dissertation and 1-hour defense before a jury of certified practitioners and academics). This OpenExamPrep bank provides an English-language multiple-choice study adaptation of the DEC syllabus, enabling candidates, bilingual trainees, and international finance professionals to benchmark their mastery of French accounting standards (ANC/PCG), statutory auditing standards (NEP), deontological rules, M&A valuation, and AML/CFT compliance.

Exam sponsor: Ministère de l'Enseignement supérieur et de la Recherche & Ordre des Experts-Comptables (OEC) / SIEC. The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

Regulated by Décret n° 2012-432 and Arrêté du 13 février 2019 (Bac+8, Level 8 RNCP / Doctoral equivalent level): Épreuve n° 1 Réglementation professionnelle et déontologie de l'expert-comptable et du commissaire aux comptes (written 1 h, coef 1), Épreuve n° 2 Révision légale et contractuelle des comptes (written 4 h 30 min, coef 3), Épreuve n° 3 Rédaction et soutenance d'un mémoire professionnel (dissertation defence 1 h, coef 4). Candidates must have completed a 3-year registered professional traineeship (stage d'expertise comptable).

Time Limit

5 hours 30 minutes of written examinations plus a 1-hour oral thesis defence

Passing Score

10/20 overall weighted average across all 3 examinations with no mark below 6/20 in Épreuves 1 and 2, and at least 10/20 on the dissertation defence

Exam / Certification Fees

50 € per examination unit (total 150 € for all 3 official examinations: Épreuve 1, Épreuve 2, Épreuve 3) payable to the SIEC

Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Official sources

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

30 of 100 questions

Professional Regulations and Ethics (Épreuve 1)

Ordonnance n° 45-2138, Décret n° 2012-432, Code de déontologie des experts-comptables, Code de commerce for statutory auditors, fundamental ethical principles (intégrité, objectivité, indépendance, secret professionnel art. 226-13 Code pénal and exemptions), professional incompatibilities, commercial communication and advertising rules, fee setting and success fee rules, confraternité and dossier transfer, disciplinary jurisdiction, and compulsory professional liability insurance (RCP).

25 of 100 questions

Legal and Contractual Account Review (Épreuve 2)

Standards of professional practice (NEP, ISA), contractual missions defined by the Ordre des Experts-Comptables (NP 2300 présentation des comptes, NP 2400 examen limité, attestations), statutory auditing methodology, audit risk model, materiality thresholds, evaluation of internal control, substantive audit testing on accounts, management representation letter, audit documentation, and formal audit reporting and opinion formulation.

20 of 100 questions

Complex Accounting & Financial Reporting

Advanced French accounting rules (Règlements ANC, PCG) and IFRS, accounting treatment of corporate transformations and restructuring (fusions, scissions, apports partiels d'actifs, TUP, mali technique), consolidated reporting requirements (ANC 2020-01, IFRS 10/11), deferred taxation, financial instruments (IFRS 9), leases (IFRS 16), revenue recognition (IFRS 15), and non-financial reporting (CSRD and ESRS standards).

15 of 100 questions

Professional Advisory, Valuation & Restructuring

Advisory services permitted for experts-comptables, business valuation methods in mergers and acquisitions (DCF, patrimonial methods, market multiples, goodwill evaluation), financial and legal due diligence, preventive and insolvency procedures (mandat ad hoc, conciliation, sauvegarde, redressement judiciaire), alert procedures (expert-comptable L. 612-3 C. com. and statutory auditor L. 234-1 et seq.), and business transmission (Pacte Dutreil art. 787 B CGI).

10 of 100 questions

Compliance & Firm Management

Anti-money laundering and combating the financing of terrorism (LCB-FT) statutory obligations under Code monétaire et financier, customer due diligence, beneficial owner identification, Tracfin declarations of suspicion, anti-corruption compliance (Loi Sapin II), GDPR compliance in accounting firms, and internal quality control and firm management (contrôle de qualité de l'Ordre, H2A supervision, ISQM 1).

Preparing for the DEC — Diplôme d'Expertise Comptable Exam

What You Need to Know

Passing score: 10/20 overall weighted average across all 3 examinations with no mark below 6/20 in Épreuves 1 and 2, and at least 10/20 on the dissertation defence
Assessment: Regulated by Décret n° 2012-432 and Arrêté du 13 février 2019 (Bac+8, Level 8 RNCP / Doctoral equivalent level): Épreuve n° 1 Réglementation professionnelle et déontologie de l'expert-comptable et du commissaire aux comptes (written 1 h, coef 1), Épreuve n° 2 Révision légale et contractuelle des comptes (written 4 h 30 min, coef 3), Épreuve n° 3 Rédaction et soutenance d'un mémoire professionnel (dissertation defence 1 h, coef 4). Candidates must have completed a 3-year registered professional traineeship (stage d'expertise comptable).
Time limit: 5 hours 30 minutes of written examinations plus a 1-hour oral thesis defence
Exam / certification fees: 50 € per examination unit (total 150 € for all 3 official examinations: Épreuve 1, Épreuve 2, Épreuve 3) payable to the SIEC Official sources

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DEC — Diplôme d'Expertise Comptable: Suggested Study Strategy

1Master the Code de déontologie and Code de commerce incompatibilities: pinpoint exact exceptions where an expert-comptable may provide advisory or complementary commercial services without violating core independence

2Organize your open-book reference documentation: flag your Mémentos, NEP audit standards, and Code de commerce with clear tab dividers to retrieve precise article citations rapidly during Épreuves 1 and 2

3Internalize the NEP audit methodology workflow: understand the complete sequence from engagement acceptance (lettre de mission) and risk assessment (NEP 315) to materiality calculation (NEP 320), substantive testing, and the formal opinion wording (NEP 700)

4Practice multi-step corporate restructuring calculations: master French merger accounting rules (ANC 2014-03 / 2017-01), distinguishing between net book value and market value contributions and resolving technical merger deficits (mali technique)

5Stay current on AML-CFT (LCB-FT) and CSRD directives: understand customer due diligence, beneficial owner identification thresholds (>25%), Tracfin reporting immunities, and the auditor's role as an independent assurance provider for sustainability reporting

6Begin your Épreuve 3 mémoire topic agrément early: secure a validated subject outline during the second year of traineeship to allow ample time for empirical field testing, drafting, and mock defense preparation

Frequently Asked Questions

What is the Diplôme d'Expertise Comptable (DEC)?

The Diplôme d'Expertise Comptable (DEC) is the highest French state diploma in accounting, auditing, and financial management (Bac+8, RNCP Level 8). Conferred jointly by the French Ministry of Higher Education and Research and the Ordre des Experts-Comptables (OEC), it grants the legal title of Expert-Comptable and qualifies the holder to practice as a certified public accountant and register as a Commissaire aux Comptes (statutory auditor).

What are the prerequisites to register for the DEC examinations?

To register for the DEC, candidates must hold the DSCG (Diplôme Supérieur de Comptabilité et de Gestion) or a recognized Master CCA (Comptabilité, Contrôle, Audit) giving equivalent credits, and have successfully completed a three-year salaried professional traineeship (stage d'expertise comptable) certified by a regional council of the Ordre des Experts-Comptables (attestation de fin de stage).

How is the DEC examination structured and graded?

The DEC consists of three units: Épreuve n° 1 (Réglementation professionnelle et déontologie, written 1 h, coefficient 1), Épreuve n° 2 (Révision légale et contractuelle des comptes, written 4 h 30 min case study, coefficient 3), and Épreuve n° 3 (Rédaction et soutenance d'un mémoire professionnel, written dissertation and 1 h oral defense, coefficient 4). To pass, candidates must achieve an overall weighted average of at least 10/20 across all three examinations, with no mark below 6/20 in Épreuves 1 and 2, and at least 10/20 in Épreuve 3.

Can candidates retain grades or retake individual examination units?

Yes. A grade of 10/20 or higher obtained in any unit is valid and retained indefinitely. If a candidate scores between 6/20 and 9.9/20 in Épreuve 1 or 2, they may choose to keep the grade or resit the paper to raise their average. However, any mark strictly below 6/20 in Épreuve 1 or 2 is eliminatory and mandates a resit. Épreuve 3 (mémoire) requires an unconditional minimum mark of 10/20.

What documentation and materials are permitted during Épreuves 1 and 2?

Épreuve 1 and Épreuve 2 are open-book examinations ('documentation libre'). Candidates are authorized to bring printed statutory codes, standards (NEP, PCG, Mémentos Francis Lefebvre, Code de commerce, Code de déontologie), and personal notes. Electronic devices, connected watches, and laptops are strictly prohibited.

What does Épreuve 3 (Mémoire professionnel) entail?

Épreuve 3 requires the candidate to prepare a 100-page original professional thesis on an applied accounting, statutory audit, advisory, or management subject of direct practical relevance to the profession. Candidates must first obtain an approved outline and proposal (agrément de sujet, valid for 4 consecutive sessions) from a certified mentor before submitting the final dissertation and defending it during a 1-hour oral panel interview.

What is the difference between an Expert-Comptable and a Commissaire aux Comptes in France?

An Expert-Comptable is a contractual advisor and accountant who assists enterprise management in preparing accounts, tax filings, legal compliance, and strategic management (governed by the Ordre des Experts-Comptables under Ordonnance 1945). A Commissaire aux Comptes is an independent legal officer appointed by company shareholders or court order to perform a statutory audit of financial statements and certify their regularity, sincerity, and true and fair view (governed by the Code de commerce and supervised by the Haute autorité de l'audit - H2A).

Is this OpenExamPrep platform an official simulation of the DEC?

No. The official DEC state examination is administered in French through written case studies, technical essay problems, and an oral thesis defense. OpenExamPrep provides an English-language multiple-choice study adaptation designed for international professionals, bilingual trainees, and cross-border practitioners mastering the legal and technical tenets of the French accounting curriculum.