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. A discovery meeting with Samuel HAYOT allows us to analyse your specific case.