Accounting
Contributions Commissioner: complete documentation
What documents should I prepare for a contribution commissioner mission? Here is the complete list to save time and secure the operation in 2026.
Samuel HAYOT05 Nov 2025
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202 articles in this category
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 up-to-date legal framework (articles L821-28 and L821-30 of the French Commercial Code, EU regulation 537/2014), the prohibitions for PIEs 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.
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?
OEC, CSOEC, 22 regional councils, 1945 ordinance, 2012 ethics decree, DCG-DSCG-DEC pathway, Article 22 incompatibilities, H2A: what a Paris-based director and a future DEC graduate must know about the profession in 2026.
Who must file an annual management report (rapport de gestion) in France in 2026? SA, SAS, SARL, SNC thresholds, mandatory content, micro-company exemptions and CSRD intersection.
Your former accountant will not return your documents when you switch firms? Here is what must legally be handed back, the limits of the right of retention and your concrete remedies.
Contractual notice, the ideal moment before year-end closing, the takeover letter and file transfer: the reverse timeline to switch accountants without disruption or double billing.
Our articles provide general guidance. A discovery meeting with Samuel HAYOT allows us to analyse your specific case.