The French accounting services market is worth around €24 billion, while the auditing market is estimated at between €2.5 and €3 billion. The global market for accounting services has been growing steadily, with an annual growth rate of 5.7%, and is expected to reach $735 billion by 2023. The profession demonstrated a strong capacity to adapt during the health crisis and the widespread adoption of teleworking. Legislative changes, such as the PACTE law, have introduced both challenges by raising audit thresholds and opportunities by broadening the range of services accountants can offer. The sector continues to be driven by technological advances, changing regulations and mergers and acquisitions. The core missions are corporate accounting, auditing and financial auditing. The auditing and chartered accountancy sector is fragmented, with over 18,000 firms, often very small, employing more than 170,000 people. Regulatory requirements, such as the introduction of the withholding tax and
