Accounting and finance services: complete guide to firm missions 2026

Updated April 2026 - When a company says it is looking for an "accountant", it may actually need basic bookkeeping, an internal audit mission, a part-time CFO or a financial restructuring. The vocabulary is the same; the missions, competency levels and fees are radically different. This guide covers the full spectrum of accounting and finance services, from basic bookkeeping to the outsourced finance function.

In France, the practice of chartered accountancy is regulated by Decree No. 2012-432 of 30 March 2012 and supervised by the Ordre des Experts-Comptables (OEC). Only members registered with the OEC may perform reserved missions: preparation and review of accounts, attestation and certification.

Non-reserved missions (tax advisory, employment law advisory, management consulting) may be performed by other professionals. It is therefore essential to verify the actual qualifications of your interlocutor, particularly for high-stakes missions (tax audit, fundraising, acquisition).

Bookkeeping (compilation mission)

The bookkeeping mission, governed by professional standard NP 2400, consists of recording accounting transactions and producing financial statements from documents transmitted by the client. The firm does not certify the accounts — it prepares them under the director's responsibility.

Typical content: entry or import of journal transactions (purchase, sales, bank, miscellaneous journals), VAT return preparation, monthly bank reconciliation, annual accounts production (balance sheet, income statement, notes), tax return preparation.

Typical fees: €150 to €600/month depending on transaction volume and complexity. For a micro-business with 100 to 200 documents per month, €200 to €350/month is a common range.

Accounting review (limited review or audit mission)

The review mission sits between basic bookkeeping and a full statutory audit. Its purpose is to verify the coherence and reasonableness of the accounts through analytical procedures and sampling, without the exhaustive testing characteristic of an audit.

It is particularly useful for companies that want to reassure banking partners or investors without appointing a statutory auditor, or to identify accounting and tax risks before a disposal or fundraising round.

Consolidated accounts

For corporate groups, consolidation aggregates the accounts of all group entities, eliminating intercompany transactions to produce a consolidated financial picture. It can be prepared under French standards (CRC 99-02) or IFRS for listed groups or companies preparing for a stock market listing.

Tax planning and optimisation

Tax advisory covers all choices that influence the tax burden of the company and its shareholders: choice of legal structure, tax regime (corporate tax or income tax), director's remuneration, dividend policy, deductible expense optimisation, R&D tax credit (CIR), innovation tax credit (CII).

In 2026, the main tax optimisation levers for French SMEs include:

• ▸The CIR (research tax credit): rate of 30% on R&D spending up to €100M (CGI art. 244 quater B)
• ▸The CII (innovation tax credit): rate of 20% for SMEs up to €400,000 in eligible spending
• ▸VAT on cash receipts for service companies (a treasury-friendly option)
• ▸Vehicle expense deduction (actual costs or mileage allowances)

Tax audit assistance

In the event of a tax audit, the chartered accountant plays a fundamental role: preparing the FEC accounting file, responding to the administration's requests, negotiating potential adjustments. This mission requires precise knowledge of the administration's doctrinal positions (BOFiP) and procedural experience.

The social and payroll mission of an accounting firm includes: preparation of payslips in accordance with the applicable collective agreement, monthly DSN filings, management of hiring formalities (DPAE, employment contracts, social fund affiliation), social optimisation advisory (employer charge optimisation, profit-sharing, savings plans), and assistance with URSSAF audits.

Beyond compliance, the regular production of reliable and actionable financial information is one of the highest-value missions of an accounting firm:

• ▸Monthly management reporting: management income statement, revenue tracking by business line, gross margin evolution, EBITDA
• ▸Treasury dashboard: current cash position, 8-to-13-week cash flow forecast, working capital monitoring
• ▸Investor reporting: for startups and SMEs with institutional shareholders, production of reports in the expected format (MRR, ARR, churn, runway for SaaS companies)
• ▸Budgets and forecasts: annual budget preparation, monthly budget tracking, quarterly re-forecasts

Hayot Expertise advice: the best service scope is not the one that covers the maximum. It is the one that covers exactly what creates genuine value at this stage of the company's development. A growth-stage startup needs tight monthly reporting and detailed cash flow monitoring. An established SME needs solid tax optimisation and director remuneration planning.

For companies that have moved beyond the startup phase but do not yet justify a full-time CFO (typically €5M to €30M in annual revenue), the outsourced CFO (part-time DAF) is the reference solution.

The outsourced CFO handles: oversight of the accounting and finance function, banking partner relationships (credit line negotiation, factoring, leasing), fundraising preparation and monitoring, support for strategic decisions, and cash flow and working capital steering.

Typical fees: €1,500 to €5,000/month depending on the number of days and complexity level. Compared with a salaried CFO (€130,000 to €200,000 all-in per year), the outsourced model offers a particularly favourable value/cost ratio for growth-stage SMEs.

The choice of the right scope depends on four criteria:

1. ▸Legal obligations: what is the legal structure, what is the tax regime, is a statutory auditor required?
2. ▸Reporting rhythm: monthly, quarterly, ad hoc? The frequency of financial information needs determines the required service intensity.
3. ▸Internal team maturity: is there already an accounting manager, a CFO or a management controller in-house?
4. ▸Strategic stakes: imminent fundraising, disposal, acquisition, internationalisation? These events justify a temporary strengthening of the accounting and finance setup.

See also our accounting and finance services, accounting firm missions explained and a closer look at accounting firms.

We help you define the right scope of intervention, adapted to your stage of development and your actual objectives.

👉 Discover our expertise comptable services

👉 View all our services

👉 Book an appointment with an expert

What is the difference between a chartered accountant and a bookkeeper in France?

A chartered accountant (expert-comptable) is a qualified professional (DEC diploma) registered with the OEC, authorised to prepare, review and certify accounts. A bookkeeper (collaborateur comptable) performs entry and processing tasks under the supervision of a registered chartered accountant. Only the chartered accountant may sign annual accounts and professional attestations.

What are the fees of a French accounting firm in 2026?

Fees vary by mission: €150 to €600/month for basic bookkeeping (micro-business), €500 to €2,000/month for a complete mission with reporting (SME with 10-50 employees), and €1,500 to €5,000/month for an outsourced CFO mission. Ad hoc missions (tax audit, fundraising, disposal) are generally billed at day rates or mission-specific flat fees.

Can a French accounting firm provide tax optimisation advice?

Yes, tax advisory is a standard mission of a French accounting firm. The chartered accountant can advise on the tax regime choice, optimise the director's remuneration structure, identify applicable tax credits (CIR, CII) and prepare the response to a tax audit. For complex structures, collaboration with a tax attorney is often recommended.

When should a business switch from an in-house bookkeeper to an accounting firm?

When tax stakes become significant (revenue above €500K, corporate tax above €50K), when the business is preparing a fundraising round or disposal, or when the in-house bookkeeper needs expert support on technical questions. A firm provides technical depth, regulatory monitoring and professional liability that an in-house bookkeeper alone cannot provide.