202 articles in this category
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 2026 methodology of an impairment test in IFRS consolidated accounts, 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.
VAT misclassified across 10%/5.5%/20% on the same order, staff tip exemptions incorrectly handled in payroll, non-compliant NF525 POS system, right-to-lease wrongly depreciated, erroneous HCR payroll DSN: ten sector-specific accounting mistakes that expose French restaurant owners to tax and social security reassessments in 2026, analysed by Cabinet Hayot Expertise 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.
A complete guide to provisions for risks and charges under French accounting rules (PCG) and tax law (CGI art. 39-1-5). Covers journal entries, cumulative deductibility conditions, practical cases (employment litigation, customer warranties, end-of-career benefits), and what the tax authority examines. By Hayot Expertise, expert-comptable in Paris.
Mandatory PCG Art. 311-2 method for fixed assets with distinct useful lives. Building decomposition, accounting entries, tax deductibility under CGI Art. 39-1-2°, IFRS IAS 16, and practical cases for SCI and professional real estate. Hayot Expertise, Paris.
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