Training Pathway:

There is no full CPA training provided locally in Wallis and Futuna. Most aspiring accountants have completed part of their training in mainland France, following the French curriculum for accounting. Including the Diplôme de Comptabilité et de Gestion (DCG) and the Diplôme Supérieur de Comptabilité et de Gestion (DSCG) which serve as requirements for French certification equivalent to CPA.

Certification Requirements:

In France, including Wallis and Futuna the CPA title is not used. Accountant must obtain the Diplôme d'Expertise Comptable (DEC) instead. To practice this profession, it is necessary to have the DCG and DSCG, 3 years of mandatory internship under a registered accountant and pass the final exam.

Continuing Professional Development:

All accountants are also strongly encouraged to undertake Continuing Professional Development (CPD) through a variety of pathways such as attendance at either seminars, workshops or undertaking accredited training programs and conferences.