167 articles in this category
What is the purpose of the ASP accounting agency, in what cases does it intervene and why do employers often encounter it in work-study programs and public aid?
General accountant, management control, payroll, finance and accounting expertise: the most sought-after positions and salary ranges in 2026.
The French code of ethics for chartered accountants governs independence, professional secrecy, fees, communication and disciplinary obligations. Complete 2026 guide.
What documents should I prepare for a contribution commissioner mission? Here is the complete list to save time and secure the operation in 2026.
Support, certification, independence and obligations: how to know if you need a CAC or a chartered accountant.
The official directory of the Ordre des experts-comptables is the only public tool that confirms a French accounting firm is legally authorised to practise. In 2026, knowing how to use it — checking the roll number, understanding the legal monopoly, and distinguishing a registered chartered accountant from an unregistered bookkeeper — is an essential step before signing any engagement letter.
Services other than certification, independence, self-review risks and the auditor's framework: understand the legal framework, the prohibitions for EIPs and the practical implications.
When a receivable becomes a true bad debt in France, what proof is needed, how VAT adjustments work and how to book the loss.
BIG 4, mid-tier, local boutiques, online firms (Dougs, Indy): compare the models, 2026 fee ranges and pick the right accounting firm for your French SME.
VAT, payroll, DSN, dividends, charges, micro-enterprise: how to know if your question is tax or social and when to consult in 2026.
Discover how Hayot Expertise in Paris 8 supports business owners, entrepreneurs and property investors with tax, payroll and legal updates that turn technical information into strategic decisions — and why the firm's news reflects a genuinely advisory approach to accountancy.
The depreciation charge is not just a closing journal entry: it conditions the quality of the profit figure, the reading of the balance sheet and the calculation of self-financing capacity. This article explains how to calculate it, how to read it in the French tax return schedules, and which pitfalls to avoid — missed write-offs, undifferentiated components, mis-calibrated fiscal duration — with a worked example and expert analysis.
The commissaire aux avantages particuliers — France's special benefits auditor — is required whenever a corporate transaction grants specific rights to named individuals. This guide explains when the appointment is mandatory, who qualifies, and what happens if it is overlooked.
Accruals (408), unbilled receivables (418), cut-off and reversal logic: how to use reversing entries in 2026 without double counting.
What is the purpose of an accountant's certificate on turnover or absence of rémunération, and what are its limits?
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