October 03, 2017 – AP REDACTION – News – Interview
Created in 1995, the institute of graduate accounting in a company (ECE) brings together the holders of the diploma in performing different functions in companies, administration and teaching. For Eric Freudenreich, president of the association, ECE is an active network, to the sides of the Ordre des experts-comptables, and which allows to represent the graduates of accounting expertise.
Posters of Paris : ECE brings together graduates of accounting are not registered in the directory of the Ordre des experts-comptables. What is its function ?
Eric Freudenreich : The board of directors, which I chair, has been completely renewed in 2016 in order to give a new impulse to its governance. At the same time, the president of the superior Council of the Ordre des experts-comptables became statutorily observer of our board. Charles-René Tandé is very present, and we fully supports it.
Since December of 2016, ECE is domiciled, 19, rue Cognacq-Jay, Paris, and even put his plate under that of the Board of governors. If originally ECE was “on the side” of the Order, it is now located “to the sides” of the Order !
These early benefits granted by the Order call of duties on the part of ECE. Our council has recently taken the initiative to adopt the policy in full consistency with the Order. It consists of three parts.
The first component says that ECE is independent of any trade union mandate or policy. Historically, ECE was hosted by the IFEC, the majority trade union of the accounting profession. Today, we are independent of trade unions and work with them in good faith and impartially.
In the second part of its policy, ECE prohibits any financial partnership with an accounting firm. It is the only way to ensure equal treatment in our relationships with all members of the Ordre des experts-comptables, and this regardless of its size or its geographical location. The rotation of the partnerships over several years, or even a grouping of all the large firms on a single event, are not possible alternatives to this policy.
As stated in the third part, we remain open to any partnership with companies, educational institutions or the administration.
A. P. : What are the other benefits that you have granted the Order ?
E. F. : In the framework of the partnership between the supreme Council and ECE, the members of ECE have access to all the events, clubs and training courses organized by the College on the same conditions as those laid down for members of the latter. This is why ECE can focus on topics of sectoral or general interest, and does not organise technical conferences. In fact, these topics are treated by the Order. ECE also encouraged its members to turn to the professional associations within their profession, such as the DFCG, APDC, or the IFACI… to mention only the most important.
Among the beautiful stories written with the Board of governors and the national Company of auditors, I hold onto the 7th award ceremony of the diploma of accounting and certificate of fitness for the duties of auditor. The best submissions are rewarded on this occasion, by the Board of governors, and the past few years by the national Company that delivers a price ” audit “. This ceremony gave rise to the first edition of the prize ” enterprise “, that I submitted.
A.-P. : ECE is under the supervision of the Board of governors ?
E. F. : No. The title “accountant in business” has been the subject of several amendments to the initiative of the Order, which have not been adopted so far. Even if their adoption is implied even stronger bonds with the Order, our employees will remain subordinated to their employer.
Indeed, the standards issued by Ifac recognize the hierarchical authority of the employers. They state that the graduate is a chartered accountant in business has a responsibility to support the legitimate goals of the organization that employs him. Person does not seek to prevent the graduate of accounting expertise to adequately fulfill this responsibility.
A.-P. : Who are the members of ECE ?
E. F. : In the meanwhile, the recognition of an individual title, the term “accountant in business” simply defines the category of graduates “expertise” in accounting in a company that brings together ECE. It allows you to differentiate between the holders of the DEC (diplôme d’expertise comptable, Bac + 8) graduates “expertise” in accounting, which refers also to the holders of the DCG or DSCG. Only DEC brings the expertise, integrity, and tenacity that make the reputation of accountants.
Contrary to popular belief, all professional accountants in business are not financial managers. Many are chief accountants, and we must help them to progress in their career into higher positions. ECE relies on Hays, recruitment firm specialized, which feeds a stream of offerings for accountants in business. These are visible on our web site. In addition, we have access to the platform Hubemploi.fr of the Order, which also gives the opportunity to evolve in the office.
Privileged partners in the management and strategy of the company, graduates of accounting expertise to implement an approach to 360 degrees. It often leads to other functions that the financial functions or to business creation. The expert-accountant in company is, also, less accounting, and more expert. The great profession of the figure goes well beyond the numbers.
A. P. : How much are they ?
E. F. : there are about a thousand new graduates of accounting by year, of which half will pass by the company in the course of his career. In theory, graduates in business are as many as 21 000 accountants Agenda. At the height of her association activity ECE group had 90 members. This discrepancy between the number of members and the number of graduates in a company is indicative of the potential of ECE. Our association rose to the challenge, which is to identify all of the graduates in enterprise with the assistance of the Order.
Olivier Nioche, president of the regional Council of the Ordre des experts-comptables d’orléans has taken the lead in identifying a thirty graduates in business. The LinkedIn group of ECE, which has existed for just a year, already has more than 200 members.
A. P. : What is your vision ?
E. F. : in Addition to the Channel, more than 80 % of the listed companies of the FTSE are a graduate of accounting expertise on their boards. My vision is that the diploma of accounting expertise was of value in all areas. To know, we need to bring the accountants of their counterparts in business.
A. P. : What is the place of ECE in the profession ?
E. F. : ECE is a young shoot and the superior Council of the accountants is his angel.
In the region, Marc Bellaches, vice-president and president of the region of Paris-Ile-de-France has signed a partnership agreement with the Ordre de Paris-Ile-de-France at the end of 2016. He was followed by Sebastian White, a director in charge of international relations and president of the Orleans area of ECE which has signed a partnership agreement with the College of Orleans in mid-2017.
The synergies are clearly specified in these first agreements : the awareness of the CTA ; serve as an interface in the context of the events in Order ; to put forward the added value of the accountants on many topics beyond the mission of the recurrent ; closer to the accountants and their counterparts in business ; the exchange of information to combat the pseudo-graduates. When they do not practice the illegal practice of the profession of expert accountant, they tend to grilling politeness to the graduates in business who are seeking to progress in their careers.
To be “alongside” of the Order, is not to live “in the hooks” of the Order ! ECE is an active network. Its members are relayed to the Lounge of the Student on the stand of the Board of governors. Three of our directors will be speaking at the 72nd Congress of the Order in Lille. We also participate in the commissions for the professional transition to the accounting profession, both graduates of accounting and all the financial executives in companies in the framework of article 7 bis. Two of our directors have received a film crew and provided their testimony in the framework of the training module-trainee accountants-experts in the third year on the professional choices.
A. P. : What do you expect from the accounting profession liberal ?
E. F. : Before any thing, I wait for the maintenance of the bond of brotherhood that we have maintained for at least three years of professional internship. It is a relationship voluntarily agreed to which the uses, give her strength. It proceeds from the esteem, cordiality, equality and courtesy. With confidence, these ingredients are essential to work together with kindness.
Then, I look forward to the Board of governors launches a census of all graduates in the company. This top-down approach can be complemented by regional initiatives. We would like to available to all regional Councils on the model of convention that we have signed with the regional Council of the Ordre de Paris Ile-de-France, and that of Orléans. The initiative may come from a regional Council or a degree in business. In the same family, each one can go to the encounter of the other.