167 articles in this category
The liasse fiscale is France's annual corporate tax filing package. This guide explains which forms apply by regime, how taxable profit differs from accounting profit, and what penalties apply for late filing.
Desk review, remote accounting audit, or on-site inspection: each form of French tax audit needs different preparation. Prescription periods, the FEC file, the ECF compliance review and a worked financial example.
Regulation 1606/2002, L233-16 scope, IFRS 10/11, full consolidation, equity method, IFRS 3 goodwill, IFRS 16, IAS 21, IAS 1 presentation, CSRD articulation: what a group CFO in Paris must arbitrate in 2026.
Accountant termination letter in 2026: 6 steps, registered notice, file transfer (article 21 OEC code of ethics), FEC, tax mandate. Ready-to-use template by Cabinet Hayot Expertise in Paris.
IAS 36, CGUs, recoverable amount, DCF, WACC, goodwill: the full methodology of an impairment test in 2026 for group CFOs, controllers and auditors in Paris.
Accounting follow-up (suivi comptable) only delivers value if it is structured, regularly scheduled and linked to decisions. In 2026, France's e-invoicing reform and the PCG Chart of Accounts requirements raise the bar for SMEs.
IFRS adoption in 2026: benefits, constraints, IFRS 18 and roadmap for groups. Comparability, financing and audit requirements.
Statutory missions, ethical duties, anti-money-laundering rules, engagement letter and choice of firm: the complete 2026 guide to a chartered accountant registered with the French Order in Paris.
Full integration, proportional consolidation or equity method: which approach applies to your group in France in 2026? L233-16 obligations, CRC 99-02 vs IFRS thresholds, audit and deadlines — Cabinet Hayot Expertise, Paris.
CSRD, ESRS, B-Corp, ISO 26000, Scope 3 emissions, EU Taxonomy: a practical guide for preparing your CSR audit in 2026, from legal thresholds to certification pathways, with three SME/startup/group case studies.
Accounting, tax, social, legal, IT and ESG scope, deliverables, 4-12 week timeline, 2026 costs and articulation with earn-out and warranty and indemnity: the complete guide to acquisition due diligence by Cabinet Hayot Expertise in Paris.
Statutory audit (CAC), contractual audit, internal audit, acquisition audit: understand the types of audit in France, the 2026 legal thresholds, the process, deliverables and costs to make an informed decision.
Bookkeeping, annual accounts, payroll, outsourced CFO, statutory audit, tax advisory, and digital tools 2026: a structured overview of the services a French SME can outsource, and how to coordinate between chartered accountant, outsourced CFO, and statutory auditor.
Bookkeeping, review engagements, limited audit, tax, payroll, outsourced CFO: a comprehensive map of what a French chartered accountant (expert-comptable) can do, and how these missions connect with lawyers, notaries and wealth advisers.
Understanding French chartered accountant fees in 2026: price brackets from micro-entrepreneur to mid-market, the 6 mandatory clauses in an engagement letter, fixed-fee vs time-and-materials billing, negotiation tactics, and quality-price trade-offs.
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