This study examines the early development of professional accounting bodies in France from the late nineteenth century, focusing particularly on the Socit Acadmique de Comptabilit and the Compagnie des Experts-Comptables de Paris. The study reveals differences between the French experience and that of other countries, especially the United Kingdom, but nevertheless presents evidence to show that there is a much longer tradition of having an accounting profession in France than is suggested by the date of formation of the two professional bodies (the Ordre des Experts-Comptables and the Compagnie Nationale des Commissaires aux Comptes) which represent the profession today.