Chartered accountant certificate: CA, non-remuneration

Updated March 2026 - The certified accountant certificate is often requested in very concrete situations: banking file, rental, fundraising, proof of turnover, proof of absence of remuneration of the manager, or securing information transmitted to a third party. But not all certificates are equal. In 2026, we must distinguish what an accountant can certify on the basis of identified work, from what he cannot guarantee beyond his mission scope.

The most frequent requests

A third party may request a certificate for:

• ▸confirm a turnover;
• ▸confirm that no remuneration was paid to the manager over a given period;
• ▸corroborate accounting or financial elements;
• ▸document a situation in a financing or rental file.

Why this certification has weight

The accountant operates within a regulated framework. He assumes professional responsibility for the work he carries out within the scope of his mission.

To better understand this mission, also consult our article on chartered accountant and his missions in 2026, our guide on balance sheet and our update on income statement.

Turnover

The certificate may relate to a turnover observed from identified accounting elements:

• ▸ledger;
• ▸sales logs;
• ▸scales;
• ▸VAT declarations;
• ▸annual accounts or intermediate situations.

Lack of remuneration

On this point, the certificate must be formulated precisely. It may refer, for example, to the absence of remuneration accounted for or paid over a specific period, based on the documents examined.

What the certificate should not become

It should not be presented as:

• ▸an absolute guarantee on any undocumented event;
• ▸a general certification of the company;
• ▸a vague formula without period, without basis and without possible reservation.

Hayot Expertise Advice: a good certificate is never "generic". It must identify the period, the applicant, the purpose, the work carried out and the exact scope of the attested information.

• ▸identity document of the manager if necessary;
• ▸Kbis or registration certificate;
• ▸newspapers and scales;
• ▸VAT declarations;
• ▸pay elements or absence of pay;
• ▸minutes or useful decision if the question concerns the remuneration of the manager.

A certificate is not an audit

The third party beneficiary must understand that a certificate does not replace:

• ▸a legal audit;
• ▸an audit office;
• ▸complete due diligence.

The wording matters as much as the substance

Poor wording may render the certificate unusable or legally imprudent.

The subject is not only to obtain a document quickly. You need a useful, accurate and defensible document.

👉 Discover our accounting expertise support

In 2026, an accountant's certificate on turnover or absence of remuneration can be a very useful tool, provided that it is based on clearly identified work and a precise scope. The more framed the request, the more robust and usable the certificate is by the third party recipient.

📞 Do you need a reliable certificate for a third party, a bank or a lessor? Our firm can qualify the request, check the documents and draw up a certificate adapted to the intended use. Make an appointment with an expert

(Official sources: order of September 19, 1945 relating to the profession of chartered accountant, texts on illegal practice, order of September 1, 2016 approving professional standards)