164 articles in this category
Subsidies, thresholds, taxation, audit of accounts: when does a French loi 1901 nonprofit benefit from engaging a chartered accountant, and how does that differ from a statutory auditor?
The course of the accounts-approval meeting (notice, documents, minutes, profit allocation, filing) and the deadlines to meet in 2026.
When is professional liability insurance mandatory? What coverage do you need and how do you account for premiums and claims?
Which businesses (real estate, dealers, gaming) are subject to anti-money-laundering rules in France? Customer due diligence, Tracfin reporting, cash thresholds and decree 2026-310.
Bookkeeping, accounting review, and compilation engagement are three distinct services. Learn their respective scopes, costs, and how a compilation attestation strengthens your credibility with banks and third parties.
The law does not require hiring an accountant. Any business owner can manage accounting independently. However, legal accounting obligations exist, and depending on your legal structure and turnover, certain situations make an accountant nearly essential. Here is the truth.
A decisive checklist: sector specialisation, dedicated contact, software tools, engagement letter scope, fee structure, financial-statement timelines, proactive advisory, data portability, professional indemnity insurance, and Order registration. Ten precise questions to evaluate your future chartered accountant before you commit.
From business plan to Series A: at each startup lifecycle stage — ideation, first hires, R&D tax credit (CIR), JEI status, fundraising — discover when a chartered accountant (expert-comptable) becomes essential and what to expect to pay.
Understand accounting fee models: fixed annual fee, hourly billing, and hybrid formulas. Compare advantages, disadvantages and how to negotiate accountant fees effectively.
Required content of an accountant engagement letter, key terms to clarify before signing, mutual obligations, fees, and legal responsibilities explained.
Accountant not legally required for a micro-business. But when is one truly useful? Real risks of self-managing accounts. Indicative pricing, special cases, and alternatives in 2026.
RFA (year-end rebate) from a vehicle manufacturer or supplier represents a reduction in the distributor's purchase cost. How do you structure the contract, calculate the bonus, and record it properly in accounts? Complete guidance on French accounting standards.
The 'livre de police' (vehicle registration book) is a mandatory register for all professionals who regularly buy and resell second-hand vehicles. Its absence or incompleteness exposes businesses to criminal sanctions and tax requalification (VAT on total price vs. margin). Discover the legal requirement, mandatory information, acceptable formats, and retention periods.
Unreconciled CARPA, disbursements confused with fees, VAT wrongly invoiced on legal aid, RCP poorly deducted, opaque AARPI: twelve recurring accounting mistakes exposing Paris law firms to a tax adjustment or a Bar disciplinary procedure in 2026, reviewed by Cabinet Hayot Expertise.
Gross vs net fees, VAT on aesthetic procedures, retrocessions, Madelin, depreciation, Doctolib, ROSP: the 12 most costly accounting mistakes for private doctors in Paris in 2026, with French Tax Code references, chart-of-account entries and corrections.
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