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Non-practising accountants in France
A sizable proportion of financial directors in French industry and in the civil service come from the ranks of the highly respected Grandes Ecoles, like HEC, ESSEC and ESCP. Graduates from these institutions secure posts within large French corporations and acquire hands-on accounting and financial management experience "on-the-job".
The notion of a management accountant does not exist in France and has been the subject of much debate within the accountancy unions, anxious to introduce enhanced skills in management accounting in the mainstream accountancy curriculum.
Unlike the UK, there is only one category of membership of accountant in France: the individual who, having obtained the Diplôme d'expertise comptable and works in public practice, is eligible for membership to the OEC. Those accountants working in industry and commerce may, however, refer to themselves as Diplômés experts comptables.