Olivier Vieille, an Ingénieur Civil des Mines student, completed a preparation for the examination of the Preparatory Certificate for Entry into Auditor Internship (CPCAC) in his 3rd year, a possible choice within the engineering curriculum: he is the first student from the school to undertake this original dual-degree pathway from MINES Saint-Étienne/IRUP, which provides solid dual expertise and a profile highly sought after by the profession.
This program is delivered by IRUP (Regional University Polytechnic Institute) as part of a professionalization contract: Olivier Vieille thus divided his year between academic training (approximately 600 hours, 2 days per week) and professional practice in an audit firm in Saint-Étienne. He obtained the certification in the June 2019 session.
The implementation of the Preparatory Certificate for Entry into Auditor Internship (CPCAC) by the National Company of Statutory Auditors responds to a need expressed by audit firms to broaden the profile of candidates, as most collaborators in these firms come from traditional accounting programs (Advanced Diploma in Accounting and Management, Master’s in Accounting, Control, Audit…).
The organization of information systems, the complexity of legal and financial models, and the questioning of traditional sampling models necessitate opening the profession to new candidate profiles (engineering schools, business schools).
The CPCAC allows these new profiles to acquire the required skills in the following areas:
- Auditor’s accounting environment: accounting fundamentals, advanced accounting;
- Auditor’s technical environment: management information system, modeling and business software, quantitative management techniques;
- Auditor’s legal environment: corporate law, tax law, labor law
- Auditor’s financial environment: financial diagnosis of annual accounts, investment policy, cash management
- English applied to business life.
Candidates who have obtained the CPCAC can then register for an auditor internship, which Olivier Vieille will do! After three years of professional practice in an audit firm, he will be able to sit for the examinations for the Certificate of Aptitude for the Functions of Statutory Auditor (certification required to practice statutory audit).
IRUP implemented this program within its Management department, under the responsibility of Laurent Vialette, an instructor in the ICM curriculum in the Corporate Management and Finance and Banking/Finance/Insurance sector majors, followed by our engineering student.
We extend our warmest congratulations to him! He will graduate from ICM in September and join the list of “dual-degree graduates” in February 2020 during the ceremony dedicated to the ICM 2016 class!
Contact: Marc Roelens, Head of ICM Academic Services