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Accounting in France

Up-to-date information and background knowledge can help support and grow your business internationally. This page sets out a range of resources on accounting practices and standards in France.

Overviews and surveys

Overview of the profession in France
Brief survey of the structure and organisation of the accountancy profession in France, published by Accountancy Europe in 2020. Compares the status of different professional titles, outlining their associated professional bodies, reserved activities and authorisations, and whether they are regulated or supervised. Also lists the necessary qualifications and requirements to work in France, and gives basic statistics on the number of qualified professionals and trainees in the country.

Accounting standards

National accounting code

The latest edition of the Plan Comptable Général (PCG) — a standardised chart of accounts produced by the ANC, including template accounts and notes in French — can be accessed via the ANC website.

There is no official English-language version of the latest edition, but unofficial English translations of certain sections can be found at PlanComptable.com.

Comparisons

IFRS compared to French GAAP: an overview (KPMG, 2019)
Publication from KPMG, comparing IFRS and French accounting rules. It presents an overview of the main IFRS accounting principles, and sets out the key points of difference between those principles and French accounting rules.

eBooks

The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our online help and support or contact library@icaew.com.

Online journals

The ICAEW Library provides logged-in ICAEW members, ACA students and other entitled users with online access to leading business, finance and management journals. To view the titles available to you, please log in.

Databases

As well as providing direct access to a world-class collection of books, journals and electronic resources, the ICAEW Library can search various international databases on behalf of members, ACA students and other authorised users. Our specialist databases contain jurisdiction-specific information on accounting, tax and related topics.

  • International Corporate Procedures (Lexis+)

    This regularly updated database includes country-by-country information on tax and accounting and features model company accounts. The model accounts are presented in the standard format for each country or territory with original language and English language versions presented together. Contact us to request documents from this database.

Accountancy associations and groups

ICAEW Contact Members

ICAEW’s network of Contact Members around the world are a point of contact for enquiries and act as ambassadors in promoting ICAEW's strategy and brand in each region.

Joining ICAEW

To find out whether you can apply for ICAEW membership as a member of a French professional body, see our pages on becoming a member.
Can't find what you're looking for?

The ICAEW Library can give you the right information from trustworthy, professional sources that aren't freely available online. Contact us for expert help with your enquiries and research.

Disclaimer

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.

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