Chartered accountant certificate: in which cases should you request it?

Updated April 4, 2026 - A chartered accountant certificate is increasingly requested by third parties: banks, lessors, administrations, financiers or commercial partners. But not all requests are equal, and an accountant can only certify what they have actually verified through appropriate procedures. Understanding the framework, limits and uses of this document avoids many disappointments.

In summary: a chartered accountant's certificate formalizes a professional finding based on documented procedures. It does not replace up-to-date accounting or account certification (reserved for the statutory auditor), but it constitutes a credibility guarantee for third parties requiring external validation of your financial information.

A chartered accountant certificate is a document drafted by a chartered accountant registered with the Order, in which they formalize a finding or information they have verified through specific procedures. Unlike account certification - the statutory auditor's core mission - the certificate falls under a specific expertise mission framed by the professional standards of the Order of Chartered Accountants.

The challenge is twofold:

• ▸know exactly what the recipient of the certificate expects;
• ▸verify that the accountant has the necessary documentary material to formulate their finding.

The legal framework for this mission is based on the Ordinance of September 19, 1945, which defines the exclusive prerogatives of the chartered accountant, and on the professional standards issued by the Superior Council of the Order. Each certificate must specify its subject, the period concerned, the nature of the procedures implemented and the limits of the finding formulated.

To complete, see Certified turnover and non-remuneration accountant certificate, Accountant quote and Missions of accountants.

Turnover certificate

This is undoubtedly the most frequent request. A turnover certificate is generally requested by:

• ▸banks for granting a professional loan or overdraft;
• ▸commercial lessors for signing or renewing a lease;
• ▸administrations for granting subsidies or public aid;
• ▸crowdfunding platforms to validate the viability of a project.

The chartered accountant relies on the accounting they keep or review to certify the amount of turnover achieved over a given period. They do not certify the absolute accuracy of the figure - that is the CAC's mission - but they confirm that the declared elements are consistent with the accounting documents in their possession.

Certificate of non-remuneration

The non-remuneration certificate mainly concerns micro-entrepreneurs, self-employed workers and company directors who do not pay themselves a salary. It is often requested by:

• ▸France Travail (formerly Pole Emploi) for maintaining unemployment benefits (ARE);
• ▸social security funds to justify the absence of professional income;
• ▸social protection organizations for calculating contributions.

This chartered accountant certificate is based on the examination of the company's accounts and the absence of any payment to the director (salary, dividends, benefits in kind).

Tax and social compliance certificate

Certain procedures require a compliance certificate confirming that the company is up to date with its tax and social declarations. The chartered accountant can certify, based on the declarations they have prepared, that:

• ▸VAT returns have been filed on time;
• ▸the annual tax bundle has been submitted to the tax service;
• ▸social declarations (DSN) have been made regularly.

Financing file certificate

As part of a financing request (bank loan, Bpifrance, love money), financiers often require a management certificate or a repayment capacity certificate. This document presents:

• ▸the company's current financial situation;
• ▸elements of the forecast validated by the chartered accountant;
• ▸the consistency between the project and actual financial capacities.

Account filing certificate

For companies required to approve and file their annual accounts with the commercial court registry, the chartered accountant can issue an account filing certificate, confirming that this legal obligation has been respected.

The quality and speed of issuing a chartered accountant certificate depends directly on the quality of advance preparation. Here are the elements to gather:

• ▸The exact subject of the certificate: who is the recipient? What exactly are they asking for? Is a standard form provided?
• ▸The period concerned: closed fiscal year, current year, specific quarter?
• ▸Available documents: invoices, bank statements, tax returns, interim balance sheet.
• ▸The level of procedures required: is a simple arithmetic check sufficient or is an in-depth examination needed?
• ▸The desired delivery deadline: banks and administrations often impose short deadlines.

Hayot Expertise advice: the more precise the certificate request, the easier it is to quickly say whether it is feasible, within what timeframe and on what documentary basis. Always transmit the form or template requested by the recipient to your chartered accountant.

It is essential to understand that a chartered accountant certificate does not constitute:

• ▸Account certification: only the statutory audit mission can certify the regularity and fairness of annual accounts. The certificate is a limited finding, not an audit opinion.
• ▸A certificate of good management: the chartered accountant certifies verifiable facts, not the quality of the director's management.
• ▸A solvency guarantee: a turnover certificate does not prejudge the company's ability to honor its financial commitments.
• ▸A substitute for up-to-date accounting: if the accounts are not kept or have significant gaps, the chartered accountant will not be able to issue a certificate, or will have to formulate explicit reservations.

Concrete example: a SAS director requests a turnover certificate for a commercial lease. Their chartered accountant finds that the accounting for the last fiscal year has not yet been finalized and that several year-end invoices are not recorded. In this case, the chartered accountant can either refuse to issue the certificate or formulate it with reservations specifying that the indicated turnover is provisional and subject to revision.

The following traps recur regularly in certificate requests:

** "Certify that my company is doing well" has no professional meaning. The certificate must target a specific and verifiable fact. ** Without a solid documentary basis, no chartered accountant will be able to issue a reliable document. ** The necessary procedures take time. Allow an average of 3 to 5 working days for a standard certificate, more if the accounting requires prior updating work.

** Invoices, bank statements, latest declarations: the more documents you provide, the faster the processing. ** Some recipients (banks for large amounts, institutional investors) require account certification by a CAC, not a simple certificate.

The cost of a chartered accountant certificate varies depending on several factors:

• ▸the complexity of the required procedures;
• ▸the volume of documents to examine;
• ▸the urgency of the request;
• ▸the state of the underlying accounting.

In 2026, expect between 150 and 500 euros HT for a standard certificate (turnover, non-remuneration). More complex certificates (financing file, management certificate with forecast) can reach 800 to 1,500 euros HT. If the accounting requires prior updating, this work is billed separately.

Good to know: if you are already a client of the firm and your accounting is up to date, the cost of the certificate is generally reduced, as the chartered accountant already has the necessary elements.