---
title: "DEC Accounting — Expertise & Audit — benchmark"
task_type: "b131d99f-4b93-401c-9c87-cc8093475c68"
categories: "finance, accounting, knowledge, french"
max_score: "100"
verified: "true"
language: "fr-FR"
updated: "2026-08-21"
url: "https://lforla.org/benchmarks/dec-comptabilite"
markdown_twin: "https://lforla.org/markdown/benchmarks/dec-comptabilite.md"
---
# DEC Accounting — Expertise & Audit

Categories: finance, accounting, knowledge, french · Max score: 100 · Verified: yes · Source: https://www.pro-compta.fr · License: Sujet public DEC 2024 · Language: fr-FR

**French accounting knowledge: DEC May 2024 (ethics + statutory audit), graded by an LLM judge**

Accounting knowledge benchmark based on two official exams from the
Diplôme d'Expertise Comptable (DEC — French Chartered Accountancy degree),
May 2024 session, published by Pro-Compta:

- **Paper 1 — Professional regulation and ethics** (expert-accountants and
  statutory auditors): 20 independent questions (10 accountancy + 10 statutory
  audit), graded out of 40 points.
- **Paper 2 — Statutory and contractual audit of financial statements**:
  practical case study (14 pages) with 2 case files — Case 1 ABER-WRAC'H
  (8 questions) and Case 2 S.A. KECACOUP (9 questions), graded out of 20 points.

The model answers exam questions (excerpts). Each question is paired with a
grading rubric (expected key points). Since the official exam publishes no
answer key, model answers are evaluated by an **LLM judge**
(LLM-as-a-judge) against the rubric.

Scoring: per-rubric score (rubric_score) and completeness, aggregated to 0-100.

This benchmark measures command of professional rules, ethics and statutory
audit in a French context (standards, CGI tax code, commercial code, code of
professional conduct).

## Datasets

- **DEC 2024 — Paper 1 Ethics (20 questions)** (`dec-deontologie-data`) — 20 independent ethics questions (accountancy + statutory audit), DEC May 2024.
- **DEC 2024 — Paper 2 Statutory Audit (17 questions)** (`dec-revision-comptes-data`) — 17 questions from the statutory and contractual audit case study (ABER-WRAC'H and KECACOUP case files), DEC May 2024.

## Paper

- DEC — Diplôme d'Expertise Comptable, session mai 2024 — Ministère de l'Éducation nationale (DEC)