Chartered accountant certificate: CA, non-rémunération

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 rémunération 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 fréquent requests#

A third party may request a certificate for:

• confirm a turnover;
• confirm that no rémunération was paid to the manager over a given period;
• corroborate accounting or financial éléments;
• 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 éléments:

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

Lack of rémunération#

On this point, the certificate must be formulated precisely. It may refer, for example, to the absence of rémunération 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 déclarations;
• pay éléments or absence of pay;
• minutes or useful decision if the question concerns the rémunération 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

An accountant's certificate only has value when its scope is precise. It can cover verified turnover, the absence of recorded rémunération, or a technical point limited to a given period. The more the request is tied to a period, a purpose and identifiable accounting documents, the more useful the certificate will be to the third party receiving it.

On turnover#

The accountant can certify turnover when the figure is supported by consistent evidence:

• sales journals;
• trial balance;
• general ledger;
• VAT returns;
• interim statements;
• annual accounts or closing balances.

The certificate should state what was checked and avoid presenting the number as an absolute promise about every aspect of the business.

On the absence of rémunération#

A certificate can also address the absence of rémunération paid to the manager, but it must be worded carefully. It is better to say that no rémunération was identified on the basis of the documents reviewed for the period in question. That wording keeps the certificate within a proper accounting scope.

The 1 September 2016 order approving the standard for particular attestations, together with the 13 April 2022 order, makes clear that the accountant must adapt the work performed to the purpose of the certificate, the nature of the information and the level of assurance expected. In other words, the signature is meaningful because it is based on work, not on a generic statement.

A solid certificate should:

• identify the requester;
• specify the period;
• describe the work performed;
• list the documents reviewed;
• state the limits of the engagement.

For a serious request, gather the relevant evidence:

• company registration or Kbis extract;
• trial balance and journals;
• bank statements if needed;
• VAT or revenue déclarations;
• corporate decisions regarding no rémunération;
• payroll documents or evidence that no payroll was issued, depending on the case.

The clearer the request, the less time the accountant spends reformulating or rejecting a vague certificate.

The certificate should not be presented as:

• a general accounting certification for the whole company;
• a guarantee about the future;
• an absolute proof that no undocumented flow ever existed;
• a multi-purpose document with no destination.

Hayot Expertise advice: the best certificate is not the most flattering one, it is the most accurate one.

We certify, based on the accounting and supporting documents reviewed within the scope of our engagement, that the company's turnover excluding tax for the period concerned amounts to [amount] euros. We also certify that no rémunération of the manager was identified for the same period based on the documents provided and checked.

This wording has three benefits:

• it is readable for a bank, landlord or public body;
• it clearly limits the period;
• it links the certificate to the work actually performed.

The accountant should refuse or reframe the request if:

• the purpose is unclear;
• the documents do not support the statement;
• the wording could be used outside its intended context;
• the requester wants a level of assurance the standard does not allow.

In that case, a more limited wording or an additional engagement is better than a weak document.

<details> <summary>Is an accountant's certificate definitive proof?</summary>

No. It has value because it is based on identified work, but it is still limited by the documents reviewed and the purpose of the engagement.

</details> <details> <summary>Can a bank ask for this kind of certificate?</summary>

Yes, provided the use and period are clearly specified. A bank usually wants to know what the accountant checked and on what basis.

</details> <details> <summary>Do you always need payroll documents for a no-rémunération certificate?</summary>

Not always, but you need consistent evidence for the period under review: corporate decisions, accounting entries, bank flows or the absence of payroll records.

</details> <details> <summary>How is this différent from a statutory auditor?</summary>

A statutory auditor gives a higher level of assurance in cases where their rôle is required. The accountant works within the scope of the engagement and the standard governing particular attestations.

</details> <details> <summary>Why is a broad request a problem?</summary>

Because a broad certificate often becomes too vague to be useful. The clearer the scope, the more credible and usable the document becomes.

</details>

Requests usually come from a bank, a landlord or a business partner who needs a short but credible document. The real question is not just "can we certify it?" but "for what purpose, over what period and based on which documents?". A useful certificate is one that answers the recipient's exact need.

Three levels of précision#

• certify a turnover amount for a given period;
• certify the absence of rémunération for a precise period;
• certify both in the same document when the file warrants it.

Pre-signature checklist#

Before issuing anything, check:

• the accountant's engagement scope;
• the list of documents provided;
• the period reviewed;
• the intended recipient;
• any necessary limitations or reservations.

If one point is unclear, reword the certificate. A shorter but correct certificate is better than a broad and fragile one.

What to keep on file#

Keep the written request, the engagement letter, journals, trial balances, VAT returns, payroll or no-payroll documents and the final version of the certificate. That trail protects both the professional and the client if the document is reviewed months later.

Misuse risks#

The classic risk is making the certificate look like an exhaustive audit. In reality, it is based on identified work and limited documents. Another risk is using the certificate for an effect it does not have, for example replacing a more specific document requested by a third party.

A concrete example#

A company asking a bank for a certificate may want: turnover excluding tax over twelve months and no manager rémunération over the same period. In that case, the accountant can separate the two findings so the wording stays clean and defensible.

A good certificate should never read like a slogan. It needs the period, the source of the figures and the purpose of the document. That level of précision is what makes it readable by a bank, landlord or business partner.

Final check before issue#

• the request is written;
• the scope is bounded;
• the reviewed documents are named;
• the wording stays cautious;
• the recipient can understand what is covered and what is not.

If one line is ambiguous, it should be corrected before signing. A clear certificate is often shorter, but it creates more trust.

The recipient should be able to see at a glance what is certified, over which period and based on which documents. If the document does not let them reconstruct that trio, it still needs simplification.

Good reflex#

• a clear purpose;
• a short and precise period;
• identifiable documents;
• wording that stays cautious.

If the third party asks for more detail, the right answer is not to overpromise. You should either narrow the scope, add a clearer period or explain that the certificate only covers the documents reviewed. That restraint is what keeps the document credible.

The strongest certificates are usually the ones that stay narrow: one purpose, one period, one set of documents. That restraint is what makes the document usable in a bank file, a rental file or a commercial file.

If the certificate still looks broad after this review, it usually means the scope is still too wide. Narrow it again until one purpose and one period remain.

In 2026, an accountant's certificate on turnover or absence of rémunération 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.

(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)