167 articles in this category
What are the accounting obligations for a liberal profession in France? This guide covers the two BNC regimes (micro-BNC threshold: €83,600 for 2026–2028 and controlled declaration), documentary obligations, a worked example of the 34% flat allowance, and daily bookkeeping reflexes to manage your disposable income.
In 2026, accounting-firm missions extend far beyond the annual accounts into guidance, compliance and decision support.
Switching accountants requires a clear method: terminating the engagement letter, the courtesy letter between firms, right of retention, documents to recover and optimal timing. Key steps and watchpoints.
Can you work as an independent accountant in France without being registered with the Ordre des experts-comptables? The answer is nuanced: some services are freely accessible, others are protected by the 1945 ordinance. This article maps the legal boundary, presents viable operating models, and guides the choice of legal structure for a freelance accountant in 2026.
Digital does not mean low-touch. In 2026, a genuinely digital expert-comptable (chartered accountant) combines automation — OCR, AI, bank feeds — with mandatory e-invoicing compliance and active human oversight. This guide demystifies the term, maps the tools in use, and gives you concrete criteria to assess any offer.
What budget should you plan for an accountant or chartered accountant in an SARL in 2026? Fees, engagement letter and pricing factors.
Account 72, production cost, activation of charges and tax impacts: how to account for capitalized production in 2026?
Mixed income, the BNC artist-author regime, Sécurité sociale des artistes-auteurs contributions, the withholding mechanism and VAT on ancillary services: this 2026 guide covers every accounting obligation, the real regime trade-offs and the errors to avoid, with a worked example based on €40,000 of mixed income.
Bookkeeping, year-end accounts, payroll, tax returns and strategic advice: the real scope of accounting support for a French company in 2026, the engagement formats offered by chartered accountant firms, intervention frequency, indicative fees by business size and a worked cost example for a 50-employee SME.
Euro accounts mandatory under Art. L123-22 Code de commerce, daily or period-rate conversion methods, recording foreign-currency transactions, unrealised vs realised exchange differences, PCG and tax treatment, year-end revaluation, SaaS tools, foreign exchange risk hedging: a structured guide for SME and mid-market directors with currency exposure in 2026.
The search for a "French CPA" is common among US companies setting up in France. The title of Certified Public Accountant simply does not exist under French law. The functional equivalents — for different purposes — are the expert-comptable and the commissaire aux comptes. Understanding the difference determines who you need to hire.
There is no official ranking of the best chartered accountants in France. There is, however, a rigorous method for identifying the most relevant firm for your business: OEC registration, sector experience, digital tools, and the quality of advice. Here are the criteria that genuinely matter in 2026.
Overloaded firm, reduced team, key staff departure or sudden growth: year-end reinforcement and bookkeeping catch-up address specific situations with real deadline constraints. A practical overview of use cases, engagement steps, indicative costs, fiscal penalties if left untreated, and the organisational levers to prevent the backlog next time.
No sponsored rankings. How to evaluate an online accountant offer in France in 2026: Order registration, engagement letter scope, dedicated contact, tools, real pricing and support during a tax audit.
Artificial intelligence has moved well beyond conference-hall hype and into live accounting workflows across French firms. Invoice capture, bank reconciliation, anomaly detection and cash-flow forecasting all deliver measurable gains — but the EU AI Act and GDPR set firm boundaries that practitioners cannot ignore.
Our articles provide general guidance. A discovery meeting with Samuel HAYOT allows us to analyse your specific case.