Orthographic depth varies across alphabetic writing systems and plays a central role in spelling acquisition. In immersion education, a second language (L2) is used as a language of instruction for part of the curriculum, such that learners are primarily confronted with its writing system during the initial stages of literacy development. This early exposure may shape the spelling strategies subsequently deployed in the first language (L1), which also corresponds to the dominant language of the surrounding community. This article provides a structured review of key mechanisms involved in spelling acquisition, orthographic depth, and cross-linguistic influence in bilingual and immersion contexts. On this basis, it proposes a conceptual and predictive framework specifying how the orthographic depth of the instructional language modulates spelling strategies and spelling error profiles in L1. Focusing on French-speaking pupils enrolled in immersion programmes with L2s characterised by either predominantly phonemic or opaque orthographies, the framework integrates strategy-based models of orthographic development. The model distinguishes phonological, lexical, and morphographic components of orthographic knowledge and predicts that immersion in phonemic-dominant orthographies favours phonographic dominance and regularisation patterns, whereas immersion in opaque orthographies promotes greater reliance on lexical-orthographic strategies, resulting in distinct and systematic spelling error profiles in French.