PCG: understanding the French general chart of accounts
French General Chart of Accounts
PCG is the French general chart of accounts. We consult ANC to check the reference applicable to our activity.
ANC publishes consolidated regulation 2014-03 and the chart of accounts as at 1 January 2026. If our activity falls under PCG, we check this version and sector rules. We distinguish accounts, treatment rules and statement presentation. We choose a relevant version with our adviser instead of copying an old document unchecked. For France/Africa work, we document SYSCOHADA mappings and their limits.
Official source, accessed : ANC : Plan comptable général.