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EC Directive on the recognition of professional qualifications (89/48/EEC),
commonly known as the Mutual Recognition Directive, came into force throughout
the EU on 4 January 1991. In conformity with this directive, qualified
Chartered Certified Accountants who wish to practice in France as accountants
or auditors can register as a member with the OEC and/or CNCC upon successful
completion of an Aptitude Test of the professional body in question.
The Ordre has recently reformed its aptitude test format (decree of
27 August 1996) which now comprises five written papers and one oral
test, held every year in June:
- Written tests: contract law, Company law, procedures governing local
government entities, fiscal law and labour law (taking one hour each);
- Oral test: French accountancy professions' rules and codes of ethics
(taking approximately 30 minutes).
These revised aptitude tests become enforceable from June 1997.
Membership to the CNCC is accessible to nationals of other EU states,
and citizens of other countries that extend reciprocity to French nationals.
Under the terms of the Mutual Recognition Directive, ACCA members can
acquire membership to the CNCC by undertaking a series of written exams
and an oral test.
For more information about the aptitude tests, potential candidates
are advised to contact the OEC or CNCC, the contact details of which
are provided here.
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