202 articles in this category
Pre-entry, collaborative tools, scope of engagement, timing of negotiation: the real levers to lower your accountant's fees without falling into a low-cost trap that costs more in the end.
Compilation of annual accounts: assurance level, scope of the accountant's report, and why banks and third parties ask for it. It is not an audit.
Family SCI taxed at income tax: do you need an accountant for the 2072 return, profit allocation and capital gains? Our view on when it becomes essential.
Beyond the quoted fixed fee, working with a chartered accountant involves out-of-scope items. Here is how to anticipate them and build a realistic budget, with no surprises.
In-house bookkeeper, staff accountant, manager, qualified chartered accountant: who keeps, reviews and attests your accounts, and who bears liability at signature.
A capped fixed fee blends instalments during the year with a year-end true-up. Here is why a fixed fee overruns and the clauses to set so you avoid a surprise invoice.
A costed, anonymised case study: tax penalties, mishandled VAT, missed tax arbitrage. What self-managed accounting really costs versus the fees of a chartered accountant.
How to set up a bookkeeping routine that actually drives decisions: a six-step monthly close, bank reconciliation, a one-page dashboard and the management alerts that keep cash surprises away.
How to plan the year-end physical count, value inventory under WAC or FIFO, justify discrepancies and post the stock variation entry without surprises in the balance sheet.
How to read a general and auxiliary trial balance, spot abnormal balances and suspense accounts, and use it as the starting point of a reliable accounts review before the year-end close.
A step-by-step method to catch up on overdue bookkeeping: inventory of financial years, document reconstruction, fiscal priorities and filing of late returns without worsening penalties.
When and how to write down obsolete or slow-moving inventory: the account 39 entry, the calculation base and the conditions for tax deduction at year-end, explained by our firm.
How to calculate self-financing capacity using the additive and subtractive methods, how the CAF differs from net profit, and why it drives growth funding and loan repayment.
Invoice, receipt, scanned copy: what turns a document into an enforceable accounting record under French tax rules, and how to secure the probative value of your digital supporting documents.
Journal, general ledger, inventory book: which accounting books are truly mandatory in France in 2026, how they connect, their evidential value and how long to keep them.
Our articles provide general guidance. For your specific case, describe your situation and Samuel HAYOT will reply in writing.