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Key Facts: DSCG — Diplôme Supérieur de Comptabilité et de Gestion Exam

Level 7 (Master grade / Bac+5)

RNCP / EQF qualification level

France compétences RNCP35712

10/20

Passing overall average (with no mark < 6/20)

Décret n° 2006-1706 / Arrêté du 13 février 2019

7 compulsory units

Total examination units (9 total coefficients)

Arrêté du 13 février 2019

120 ECTS

European credit transfer system credits

Arrêté du 13 février 2019

>= 16 weeks

Mandatory professional internship duration

Arrêté du 13 février 2019

32 € / unit

Examination fee per UE via Cyclades

SIEC / Ministère de l'Enseignement supérieur

The DSCG is France's premier state master's-level accounting and financial management diploma (Bac+5, 120 ECTS, Grade de Master, RNCP Level 7), certified by the Ministère de l'Enseignement supérieur et de la Recherche and organized through the SIEC and regional académies. Comprising 7 core units totalling 9 coefficients and 22 hours of terminal examinations, it requires an overall weighted average of 10/20 with no single mark below 6/20. Registration is 32 € per unit on Cyclades. The official exams consist of intensive French-language written case studies and an oral dissertation defense; OpenExamPrep provides a 100-question English-language MCQ study adaptation covering consolidated accounts (ANC 2020-01 and IFRS), advanced corporate valuation, tax integration and restructuring, management control, and IT governance.

Sample DSCG — Diplôme Supérieur de Comptabilité et de Gestion Practice Questions

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1Under French GAAP (Règlement ANC 2020-01) and IFRS 10, how is exclusive control (contrôle exclusif) defined when assessing whether a parent must consolidate a subsidiary?

A.ANC 2020-01 defines exclusive control as the power to govern the financial and operational policies of an entity so as to obtain benefits, whereas IFRS 10 defines control through power over the investee, exposure or rights to variable returns, and the ability to use that power to affect returns

B.Both ANC 2020-01 and IFRS 10 require holding more than 50% of the voting rights without any possibility of de facto or contractual control

C.ANC 2020-01 defines control exclusively through board majority, whereas IFRS 10 relies strictly on direct legal shareholding percentages above 66.67%

D.IFRS 10 defines control based solely on holding options or convertible bonds, whereas French GAAP ignores potential voting rights completely in all situations

Explanation: Under Règlement ANC 2020-01, exclusive control can result from direct or indirect holding of a majority of voting rights (de jure), the designation of the majority of board members for two consecutive years (de facto), or contractual dominance. Under IFRS 10, an investor controls an investee if and only if it has all three of the following: (a) power over the investee, (b) exposure, or rights, to variable returns from its involvement, and (c) the ability to use its power over the investee to affect the amount of the investor's returns. IFRS 10 also explicitly considers substantive potential voting rights.

2Parent company Alpha holds 60% of the voting rights and capital of Beta. Beta holds 40% of the voting rights and capital of Gamma. In Gamma, the remaining 60% is held by thousands of dispersed public shareholders, and Beta has appointed 4 out of the 6 board members for the last three years. What are the financial interest percentage (pourcentage d'intérêt) and control percentage (pourcentage de contrôle) of Alpha in Gamma?

A.Pourcentage d'intérêt = 40.0%, Pourcentage de contrôle = 60.0%

B.Pourcentage d'intérêt = 24.0%, Pourcentage de contrôle = 40.0%

C.Pourcentage d'intérêt = 24.0%, Pourcentage de contrôle = 24.0%

D.Pourcentage d'intérêt = 60.0%, Pourcentage de contrôle = 40.0%

Explanation: Pourcentage d'intérêt measures the direct and indirect financial share of Alpha in Gamma's equity and earnings: 60% * 40% = 24.0%. Pourcentage de contrôle measures the voting power exerted along the chain of control: since Alpha exercises exclusive control over Beta (60% > 50%), Alpha can cast all of Beta's 40% voting rights in Gamma. Therefore, the control percentage of Alpha over Gamma is exactly Beta's voting percentage in Gamma, which is 40.0% (constituting de facto exclusive control due to board majority and shareholder dispersion).

3Under French GAAP (Règlement ANC 2020-01) and IFRS 11 (Joint Arrangements), how must a joint venture (co-entreprise) be consolidated in group financial statements?

A.Proportional consolidation is required under both ANC 2020-01 and IFRS 11

B.Proportional consolidation is required under IFRS 11, whereas the equity method (mise en équivalence) is mandatory under ANC 2020-01

C.The equity method (mise en équivalence) is mandatory under IFRS 11, whereas under ANC 2020-01 proportional consolidation (intégration proportionnelle) remains permitted for jointly controlled entities

D.Full consolidation (intégration globale) is mandatory under both standards once joint control is established by contract

Explanation: Under IFRS 11, joint arrangements are classified as either joint operations (where parties recognize their contractual share of assets, liabilities, revenue, and expenses) or joint ventures (where parties have rights to the net assets). For joint ventures, IFRS 11 abolished proportional consolidation and mandates the equity method (IAS 28). Under French GAAP (Règlement ANC 2020-01), proportional consolidation (intégration proportionnelle) remains permitted and is the standard reference method for jointly controlled entities (contrôle conjoint).

4Company Parent acquires 80% of Target for 3,600,000 € in cash. On the acquisition date, Target's net book equity is 3,000,000 €. A fair value appraisal reveals an unrecorded patent worth 600,000 € (useful life 10 years). The applicable corporate tax rate is 25%. Under French GAAP (Règlement ANC 2020-01), what is the amount of initial goodwill (écart d'acquisition) recognized upon this acquisition?

A.1,200,000 €

B.960,000 €

C.720,000 €

D.840,000 €

Explanation: Step 1: Fair value adjustment on patent = +600,000 €. Step 2: Associated deferred tax liability = 600,000 € * 25% = 150,000 €. Step 3: Net fair value adjustment = 600,000 € - 150,000 € = +450,000 €. Step 4: Fair value of Target's net identifiable assets = Book equity 3,000,000 € + 450,000 € = 3,450,000 €. Step 5: Acquired share of net identifiable assets = 80% * 3,450,000 € = 2,760,000 €. Step 6: Goodwill (écart d'acquisition) = Purchase price 3,600,000 € - 2,760,000 € = 840,000 €.

5Acquirer acquires 75% of Target for 4,500,000 € cash. Fair value of Target's identifiable net assets is 5,000,000 €. The fair value of the 25% non-controlling interest (NCI) is independently appraised at 1,300,000 €. Under IFRS 3, what are the amounts of goodwill under the partial goodwill method (proportionate share of net assets) and full goodwill method (fair value of NCI)?

A.Partial goodwill = 750,000 €; Full goodwill = 800,000 €

B.Partial goodwill = 800,000 €; Full goodwill = 750,000 €

C.Partial goodwill = 1,250,000 €; Full goodwill = 1,500,000 €

D.Partial goodwill = 500,000 €; Full goodwill = 650,000 €

Explanation: Under IFRS 3: Partial goodwill = Consideration transferred (4,500,000 €) - Acquirer's share of net identifiable assets (75% * 5,000,000 € = 3,750,000 €) = 750,000 €. Full goodwill = Total enterprise fair value (Consideration transferred 4,500,000 € + Fair value of NCI 1,300,000 € = 5,800,000 €) - 100% of net identifiable assets (5,000,000 €) = 800,000 €. The difference of 50,000 € represents the goodwill attributable to the non-controlling interests (1,300,000 € - 25% * 5,000,000 € = 50,000 €).

6When an acquirer purchases a subsidiary and the fair value of net identifiable assets exceeds the acquisition cost, how is this negative goodwill (badwill / écart d'acquisition négatif) recognized under IFRS 3 versus French GAAP (ANC 2020-01)?

A.Under both standards, badwill is recognized in other comprehensive income (OCI) and transferred to equity reserves over 10 years

B.Under IFRS 3, after reassessment, it is recognized immediately in profit or loss as a gain from a bargain purchase; under ANC 2020-01, it is recorded in liabilities as a provision for liabilities and charges and recognized in profit or loss over the period of expected losses or identified future risks

C.Under IFRS 3, it is amortized straight-line over 20 years; under ANC 2020-01, it is immediately credited to consolidated equity

D.Under ANC 2020-01, badwill must be deducted from property, plant, and equipment until their book value reaches zero, while IFRS 3 requires capitalizing it as a negative intangible asset

Explanation: Under IFRS 3.34-36, any excess of the acquirer's interest in the net fair value of identifiable assets over cost (after reassessing whether all assets and liabilities were properly identified) is recognized immediately in profit or loss as a gain on a bargain purchase. Under French GAAP (ANC 2020-01, art. 272-4), an écart d'acquisition négatif is recognized in liabilities as a provision for risks and charges (provision pour charges et passifs) and taken to income over the timeframe of the unfavorable circumstances or risks identified in the acquisition plan.

7A Cash-Generating Unit (CGU / UGT) has the following carrying amounts: Goodwill = 300,000 €, Patent = 200,000 €, Equipment = 500,000 € (Total carrying value = 1,000,000 €). An impairment test under IAS 36 reveals a recoverable amount of 650,000 € for the CGU. What are the carrying amounts of Goodwill, Patent, and Equipment after allocating the impairment loss?

A.Goodwill = 195,000 €, Patent = 130,000 €, Equipment = 325,000 €

B.Goodwill = 0 €, Patent = 200,000 €, Equipment = 450,000 €

C.Goodwill = 0 €, Patent = 185,714 €, Equipment = 464,286 €

D.Goodwill = 100,000 €, Patent = 150,000 €, Equipment = 400,000 €

Explanation: Total impairment loss = Carrying amount (1,000,000 €) - Recoverable amount (650,000 €) = 350,000 €. According to IAS 36.104: Step 1: Allocate impairment to Goodwill first until fully written off: Goodwill absorbs 300,000 €, bringing its carrying value to 0 €. Step 2: Allocate the remaining loss of 50,000 € (350,000 - 300,000) pro-rata across the other identifiable assets based on relative carrying values: Non-goodwill assets total = 200,000 € + 500,000 € = 700,000 €. Patent allocation = 50,000 € * (200,000 / 700,000) = 14,286 €. New Patent value = 200,000 € - 14,286 € = 185,714 €. Equipment allocation = 50,000 € * (500,000 / 700,000) = 35,714 €. New Equipment value = 500,000 € - 35,714 € = 464,286 €.

8How is the subsequent accounting treatment of positive goodwill (écart d'acquisition positif) handled under French GAAP (Règlement ANC 2020-01) compared to IFRS (IFRS 3 / IAS 36)?

A.Under both ANC 2020-01 and IFRS, goodwill must be amortized systematically over a mandatory period of 20 years

B.Under IFRS, goodwill is amortized over 10 years; under ANC 2020-01, goodwill cannot be amortized under any circumstance

C.Under ANC 2020-01, goodwill is never subjected to impairment testing; under IFRS, goodwill is tested only if an impairment trigger event occurs

D.Under IFRS, goodwill has an indefinite useful life, is not amortized, and is subjected to an annual impairment test under IAS 36; under ANC 2020-01, goodwill has an indefinite useful life by default and is not amortized unless its use is limited in time, but must be tested for impairment annually if not amortized (with a 10-year presumption if duration cannot be reliably measured)

Explanation: Under IFRS (IAS 36.9), goodwill is never amortized but must be tested for impairment at least annually, regardless of whether indicator triggers exist. Under French GAAP (ANC 2020-01, art. 272-3), goodwill is presumed to have an indefinite useful life and is not amortized, requiring at least an annual impairment test. However, if there is a known limit to its useful life, it must be amortized over that duration; if that duration cannot be measured reliably, it is amortized over 10 years.

9Parent company Alpha owns 100% of subsidiary Beta. In Year N, Alpha sells merchandise costing 80,000 € to Beta for an invoice price of 100,000 € (margin of 20,000 €). At December 31, Year N, Beta still holds 40% of this merchandise in its ending inventory. The corporate tax rate is 25%. What are the consolidation entries required at December 31, Year N to eliminate the internal profit and recognize deferred tax?

A.Credit Inventory 8,000 €, Debit Deferred Tax Asset 2,000 €, Debit Consolidated Reserves / Income 6,000 € (and eliminate Sales / Cost of Goods Sold 100,000 €)

B.Credit Inventory 20,000 €, Debit Deferred Tax Liability 5,000 €, Debit Consolidated Income 15,000 €

C.Credit Inventory 8,000 €, Credit Deferred Tax Liability 2,000 €, Debit Consolidated Income 10,000 €

D.Debit Inventory 8,000 €, Credit Consolidated Reserves 8,000 €, no deferred tax recognition

Explanation: Total internal margin = 100,000 € - 80,000 € = 20,000 €. Unrealized margin remaining in ending inventory = 40% * 20,000 € = 8,000 €. Intercompany sales flow elimination: Debit Intercompany Sales 100,000 €, Credit Intercompany Cost of Goods Sold 100,000 €. Inventory adjustment: To reduce inventory from intercompany transfer price to group cost, Credit Inventory by 8,000 €. Debit Consolidated Income (Cost of Sales) by 8,000 € pre-tax. Since tax has been paid/accrued by Alpha on this profit, an advance tax payment exists from the group's perspective, creating a deductible temporary difference: Debit Deferred Tax Asset (or reduction of tax expense) by 8,000 € * 25% = 2,000 €, resulting in a net profit hit of 6,000 €.

10On January 1, Year N, Parent P sells industrial equipment to its 100% subsidiary S for 200,000 €. On P's individual books, the equipment had an original cost of 250,000 € and accumulated depreciation of 110,000 € (net book value 140,000 €). S depreciates the equipment straight-line over its remaining useful life of 5 years. The corporate income tax rate is 25%. What is the net impact of the consolidation adjustments on consolidated net profit for Year N?

A.-60,000 €

B.-36,000 €

C.-45,000 €

D.+12,000 €

Explanation: Step 1: Pre-tax gain realized by P in individual books = Selling price 200,000 € - NBV 140,000 € = +60,000 €. This entire gain is eliminated in consolidation: -60,000 €. Step 2: S calculates annual depreciation on 200,000 € / 5 years = 40,000 €/year, whereas group depreciation should be based on NBV 140,000 € / 5 years = 28,000 €/year. Excess depreciation eliminated = 40,000 € - 28,000 € = +12,000 € (credit to depreciation expense). Step 3: Pre-tax consolidation adjustment to Year N income = -60,000 € (elimination of gain) + 12,000 € (depreciation correction) = -48,000 €. Step 4: Deferred tax impact = +25% * 48,000 € = +12,000 € (deferred tax asset / tax benefit). Step 5: Net impact on consolidated profit = -48,000 € + 12,000 € = -36,000 €.

About the DSCG — Diplôme Supérieur de Comptabilité et de Gestion Exam

The Diplôme Supérieur de Comptabilité et de Gestion (DSCG) is the prestigious French national master's-level state qualification (Grade de Master, Bac+5, RNCP Level 7, 120 ECTS) in accounting, finance, law, management control, and auditing. Regulated by Décret n° 2006-1706 and Arrêté du 13 février 2019, the DSCG represents the mandatory academic gateway for candidates seeking entry into the three-year statutory accounting internship (Stage d'expertise comptable) leading to the final DEC (Diplôme d'Expertise Comptable) qualification or careers as senior financial controllers, group consolidation directors, internal audit directors, and corporate financial executives. The qualification comprises seven rigorous core units: UE 1 (Gestion juridique, fiscale et sociale), UE 2 (Finance), UE 3 (Management et contrôle de gestion), UE 4 (Comptabilité et audit), UE 5 (Management des systèmes d'information), UE 6 (Anglais des affaires), and UE 7 (Mémoire professionnel based on a mandatory 16-week professional internship). The official national examination is conducted annually in October via extensive written and oral case studies in French. OpenExamPrep provides an English-language multiple-choice study adaptation covering key analytical concepts, quantitative calculations, and regulatory frameworks across the syllabus. It is designed as an auxiliary conceptual review for bilingual candidates, international students, and financial analysts, and does not serve as an official simulation of the national written examination papers.

Exam sponsor: Ministère de l'Enseignement supérieur et de la Recherche / Service Interacadémique des Examens et Concours (SIEC). The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

Established by Décret n° 2006-1706 and, for sessions up to and including 2026, by the Arrêté du 13 février 2019; the Arrêté du 4 août 2025 (BO ESR n° 32 of 28 August 2025) replaces those programmes from the 2027 session, teaching starting at the September 2026 intake, without changing the number of units or the grading rules (Bac+5, Master-grade, Level 7 RNCP, 120 ECTS). 7 compulsory units: UE 1 Gestion juridique, fiscale et sociale (written 4 h, coef 1.5), UE 2 Finance (written 3 h, coef 1), UE 3 Management et contrôle de gestion (written 4 h, coef 1.5), UE 4 Comptabilité et audit (written 4 h, coef 1.5), UE 5 Management des systèmes d'information (written 3 h, coef 1), UE 6 Anglais des affaires (written 3 h, coef 1), UE 7 Mémoire professionnel (dissertation defence 1 h, coef 1). Plus optional UE 8 Langue vivante.

Time Limit

22 hours of written and oral examinations

Passing Score

10/20 overall average across all 7 units with no single unit grade below 6/20 (eliminatory mark)

Exam / Certification Fees

30 € per examination unit (UE) registered through the national SIEC Cyclades portal (total 210 € for all 7 compulsory units); state scholarship holders and pupilles de la Nation are exempt

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.

25 of 100 questions

Consolidation, Advanced Accounting & Statutory Audit

Consolidated accounts under French GAAP (Règlement ANC 2020-01) and IFRS (IFRS 10, 11, 12, IFRS 3), exclusive control, joint control, and significant influence, full consolidation and equity methods, purchase price allocation (PPA), fair value adjustments, goodwill determination and IAS 36 impairment, intercompany reciprocal accounts and unrealized profit elimination, foreign currency translation methods, deferred taxation, and statutory audit of group financial statements.

25 of 100 questions

Advanced Corporate Finance & Financial Engineering

Valuation methodologies (DCF model, FCFF, FCFE, Gordon-Shapiro terminal value, trading and transaction multiples, Net Asset Value ANR), cost of capital (CAPM/MEDAF, Hamada un/releveraging equations, WACC/CMPC), capital structure theory (Modigliani-Miller propositions, trade-off, pecking order), M&A exchange ratios (parité d'échange), EPS dilution/relution, LBO debt structuring, and financial risk hedging (forward change à terme, swaps, futures, options, Black-Scholes, bond duration and convexity).

20 of 100 questions

Advanced Legal, Tax & Social Management

Corporate restructuring operations (fusions, scissions, apports partiels d'actifs, parité d'échange, boni/mali de fusion), corporate tax regimes (régime spécial des fusions art. 210 A CGI, intégration fiscale, régime mère-fille art. 145 et 216 CGI), international tax conventions and transfer pricing, executive legal and social status (mandataires sociaux vs salariés, criminal and civil liability), and collective labor restructuring (PSE, rupture conventionnelle collective).

15 of 100 questions

Strategic Management & Advanced Control

Strategic frameworks (Resource-Based View, core competencies, VRIO framework, dynamic capabilities, Blue Ocean strategy), organizational governance and agency theory, performance measurement systems (Balanced Scorecard / tableau de bord prospectif, Economic Value Added EVA, Return on Capital Employed ROCE), and strategic cost management (Activity-Based Costing ABC/ABM, cost drivers, target costing, life-cycle costing).

15 of 100 questions

Information Systems Governance & Audit

IT governance frameworks (COBIT, ITIL, ISO/IEC 27001), IT alignment with enterprise strategy, IT risk management, computer-assisted audit techniques (CAATs), ERP integration architecture, cybersecurity and business continuity planning (PCA / PRA), data governance, business analytics, and digital regulatory compliance (RGPD, eIDAS, NIS 2).

Preparing for the DSCG — Diplôme Supérieur de Comptabilité et de Gestion Exam

What You Need to Know

Passing score: 10/20 overall average across all 7 units with no single unit grade below 6/20 (eliminatory mark)
Assessment: Established by Décret n° 2006-1706 and, for sessions up to and including 2026, by the Arrêté du 13 février 2019; the Arrêté du 4 août 2025 (BO ESR n° 32 of 28 August 2025) replaces those programmes from the 2027 session, teaching starting at the September 2026 intake, without changing the number of units or the grading rules (Bac+5, Master-grade, Level 7 RNCP, 120 ECTS). 7 compulsory units: UE 1 Gestion juridique, fiscale et sociale (written 4 h, coef 1.5), UE 2 Finance (written 3 h, coef 1), UE 3 Management et contrôle de gestion (written 4 h, coef 1.5), UE 4 Comptabilité et audit (written 4 h, coef 1.5), UE 5 Management des systèmes d'information (written 3 h, coef 1), UE 6 Anglais des affaires (written 3 h, coef 1), UE 7 Mémoire professionnel (dissertation defence 1 h, coef 1). Plus optional UE 8 Langue vivante.
Time limit: 22 hours of written and oral examinations
Exam / certification fees: 30 € per examination unit (UE) registered through the national SIEC Cyclades portal (total 210 € for all 7 compulsory units); state scholarship holders and pupilles de la Nation are exempt Official sources

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DSCG — Diplôme Supérieur de Comptabilité et de Gestion: Suggested Study Strategy

1Master ANC 2020-01 and IFRS consolidation: clearly distinguish between exclusive control (full consolidation), joint control (proportional or equity depending on standard), and significant influence (equity method), and practice multi-step purchase price allocation (PPA) and deferred tax calculations.

2Practice corporate valuation formulas: memorize and apply Free Cash Flow to Firm (FCFF) discounted at WACC, Free Cash Flow to Equity (FCFE) discounted at Ke, Hamada's equation for releveraging beta with corporate tax, and Gordon-Shapiro terminal value models.

3Know French group tax mechanisms: understand the 5% quote-part de frais et charges for the régime mère-fille (art. 145/216 CGI), the conditions and adjustments for l'intégration fiscale (art. 223 A CGI), and the tax neutrality rules for mergers under article 210 A CGI.

4Understand restructuring accounting and legal mechanics: master the distinction between fusion à l'envers and fusion à l'endroit, the valuation of assets transferred at net book value (valeur comptable) vs fair value (valeur réelle), and the calculation and treatment of boni and mali de fusion.

5Review strategic cost management and performance metrics: master Activity-Based Costing (ABC) cost driver rates, Target Costing (coût cible = prix de vente cible - marge cible), Economic Value Added (EVA = NOPAT - WACC * Capital Employed), and Balanced Scorecard perspectives.

6Prepare for IT audit and cybersecurity frameworks: study COBIT domains, ITIL lifecycle processes, ISO/IEC 27001 information security controls, CAATs (Computer Assisted Audit Techniques), and GDPR compliance requirements.

Frequently Asked Questions

What is the DSCG diploma?

The Diplôme Supérieur de Comptabilité et de Gestion (DSCG) is a French national master's-level state degree (Grade de Master, Bac+5, Level 7 RNCP, 120 ECTS) conferred by the Ministry of Higher Education and Research. It constitutes the highest academic examination in the French national accounting curriculum and is the mandatory prerequisite for registering for the three-year Stage d'expertise comptable leading to the DEC (Diplôme d'Expertise Comptable).

How is the official DSCG examination structured?

Under Arrêté du 13 février 2019, the DSCG comprises 7 compulsory examination units (UE) totalling 9 coefficients: UE 1 Gestion juridique, fiscale et sociale (4 h written, coef 1.5), UE 2 Finance (3 h written, coef 1), UE 3 Management et contrôle de gestion (4 h written, coef 1.5), UE 4 Comptabilité et audit (4 h written, coef 1.5), UE 5 Management des systèmes d'information (3 h written, coef 1), UE 6 Anglais des affaires (3 h written, coef 1), and UE 7 Mémoire professionnel (1 h oral defence, coef 1). An optional modern foreign language unit (UE 8) can also be taken.

What are the passing score and grading rules for the DSCG?

To obtain the DSCG diploma, a candidate must achieve an overall weighted average of at least 10/20 across all 7 compulsory units. Any grade strictly below 6/20 on any individual unit is eliminatory (note éliminatoire), preventing graduation until retaken. Grades of 10/20 and above are permanently retained (validées sans limitation de durée). Grades between 6/20 and 9.9/20 may be retained for compensation or retaken at the candidate's discretion.

What internship or professional experience is required for the DSCG?

Candidates must complete at least 16 weeks of full-time professional internship (or equivalent employment) in a public accounting firm (cabinet d'expertise comptable / commissariat aux comptes) or within the accounting, financial, or management control department of an enterprise. This experience provides the empirical foundation for the 50-page research dissertation and oral defence required in UE 7 Mémoire professionnel.

How much does it cost to register for the DSCG exams?

The official registration fee set by the French government is 32 € per examination unit (UE), amounting to 224 € for all 7 standard units. Registration is completed online each year between June and August via the national Cyclades portal managed by the SIEC (Service Interacadémique des Examens et Concours).

In what language is the official DSCG examination conducted?

The official French national examinations are conducted exclusively in French, with the exception of UE 6 (Anglais des affaires) which is conducted in English. OpenExamPrep provides an English-language multiple-choice question adaptation of the entire DSCG technical syllabus to aid international candidates, bilingual practitioners, and students reviewing complex French accounting and financial regulations.

What accounting standards are examined in DSCG UE 4?

DSCG UE 4 (Comptabilité et audit) tests both French accounting standards (PCG and Règlement ANC 2020-01 on consolidated accounts) and International Financial Reporting Standards (IFRS). Candidates are expected to master consolidation scopes, business combinations under IFRS 3, impairment under IAS 36, revenue recognition under IFRS 15, financial instruments under IFRS 9, leases under IFRS 16, and professional auditing standards (NEP - Normes d'Exercice Professionnel).

What is the tax integration regime (intégration fiscale) tested in UE 1?

Under Article 223 A et seq. of the Code Général des Impôts (CGI), a French parent corporation (société mère) holding at least 95% of the capital and voting rights of French subsidiaries can form a tax group. The parent becomes solely liable for corporate income tax calculated on the consolidated taxable profit (résultat d'ensemble), after neutralizing intercompany dividends, capital gains, and subsidies.