Accounting
How to conduct an audit: 6-phase method and tools for 2026
Conducting an audit requires mastering scoping, evidence collection, internal control evaluation and report writing. Here is the complete method.
Samuel HAYOT22 Mar 2026
Category
Accounting
89 articles in this category
Accounting
How to read a balance sheet: assets, liabilities and key ratios
Reading a balance sheet means understanding assets, equity, debt and key ratios to assess financial health. Complete guide 2026.
Samuel HAYOT21 Mar 2026
Accounting
Business audit: what is it really for?
Company audits are used to improve reliability, detect risks and inform decisions. It is still necessary to clearly define the framework.
Samuel HAYOT21 Mar 2026
Accounting
How to choose an accounting firm in 2026
Choosing an accounting firm now requires looking beyond price at mission scope, tools, responsiveness and advisory quality.
Samuel HAYOT20 Mar 2026
Accounting
Merger commissioner: role, missions and fees in 2026
The merger commissioner verifies the exchange ratio and drafts a mandatory report (art. L236-10 French Commercial Code). Missions, procedure and costs in 2026.
Samuel HAYOT20 Mar 2026
Accounting
When should you hire a chartered accountant?
There is not always a strict legal trigger, but certain business stages make professional accounting support far more valuable.
Samuel HAYOT19 Mar 2026
Accounting
Professional retraining test: what it’s really worth
A retraining test can help, but it does not replace either a real diagnosis or support. Here's how to use it properly.
Samuel HAYOT19 Mar 2026
Accounting
Chartered accountant quote: how to read it before signing?
A quote from an accountant cannot be read only by its price. Here are the points to check before accepting an engagement letter.
Samuel HAYOT18 Mar 2026
Accounting
Statutory auditor fees in France 2026: scale, thresholds and SME costs
CAC fee scale in 2026: the old Article R823-12 has been repealed. How auditor fees are actually calculated, mandatory designation thresholds and SME costs.
Samuel HAYOT18 Mar 2026
Accounting
French CPA: the equivalent of the French chartered accountant in 2026
French CPA does not exist as an official title in France. Expert-comptable, commissaire aux comptes: missions, differences from US CPA and UK Chartered Accountant.
Samuel HAYOT18 Mar 2026
Accounting
Pre-appointment questionnaire with an accountant
Why a pre-appointment questionnaire saves time, clarifies the need and allows for a better-calibrated quote or mission.
Samuel HAYOT17 Mar 2026
Accounting
Hayot Expertise Paris 8: news and services 2026
Discover how Hayot Expertise in Paris 8 supports business owners with tax, payroll and legal updates that turn technical information into strategic decisions.
Samuel HAYOT17 Mar 2026
Accounting
Chartered accountant certificate: complete guide 2026
Bank, lessor, aid, turnover or non-remuneration: when is an accountant's certificate useful, what types exist and how much does it cost?
Samuel HAYOT16 Mar 2026
Accounting
My accountant is not giving me my balance sheet: what should I do?
Delay, dispute, incomplete file or termination of mission: how to react if your accountant does not give you your balance sheet.
Samuel HAYOT15 Mar 2026
Accounting
Contact us: when to contact an expert?
Taxation, social, creation, closure, management: here is when it is useful to contact an accountant or a firm like Hayot Expertise.
Samuel HAYOT14 Mar 2026
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