Chartered accountant in Paris: missions, obligations and how to choose the right firm in 2026

Updated in March 2026 ”“ The accountant is the trusted financial advisor to managers, VSEs, SMEs and liberal professions. However, its missions often remain poorly understood. This complete guide explains what an accountant does, when their intervention is mandatory, and how to choose the right firm in Paris.

The chartered accountant is a regulated liberal professional, registered on the Roll of the Order of Chartered Accountants. His profession is regulated by the amended Ordinance of September 19, 1945. He is the only professional authorized by law to:

• ▸Keep, centralize and monitor the accounts of a third party for remuneration;
• ▸Establish, verify and correct accounts and accounting documents of all kinds;
• ▸Certify the regularity and sincerity of the accounts (within the framework of certain contractual missions).

Not to be confused with the auditor (CAC), who is a separate professional responsible for an independent legal audit mission.

1. Accounting management and review

This is the historical mission of the accountant. It ensures monthly or quarterly accounting maintenance: recording of purchase and sales invoices, bank reconciliations, lettering of accounts, monitoring of fixed assets.

At the end of the financial year, it establishes the annual accounts: balance sheet, income statement, annex, and the tax package (IS, 2065, 2050-2059 or BNC/BIC declarations depending on the regime).

2. Tax advice

The accountant is a first-rate tax advisor. It helps the company to:

• ▸Optimize your tax expense: choice of tax regime (IS or IR), option for VAT, structuring of deductible expenses;
• ▸Anticipate tax deadlines: IS installments, monthly or quarterly VAT, payroll tax;
• ▸Secure decisions: validation of interim operations (asset transfers, contribution-transfer, restructurings);
• ▸Responding to tax audits: assistance during an accounting audit or an examination of your personal tax situation (ESFP).

3. Social advice and payroll management

Payroll management (establishment of pay slips, calculation of social charges, monthly DSN) is a mission with high compliance challenges. The accountant supports the employer in:

• ▸Recruitment: choice of contract (CDI, CDD, work-study, internship), drafting or verification of the employment contract;
• ▸Routine management: absences, leave, sick leave, contractual terminations;
• ▸Declaration obligations: monthly DSN (Nominative Social Declaration), DADS, declaration of disabled workers (DOETH).

4. Legal advice and legal secretariat

Companies must complete legal formalities every year: approval of the accounts at the Ordinary General Meeting (AGM), drafting of the minutes, submission of the accounts to the registry. The accountant ensures these formalities as part of the annual legal secretariat.

He can also advise you on exceptional operations: capital increase, sale of shares, company transformation, creation of a holding company.

5. Management and financial management consulting

The modern accountant is a management advisor who goes beyond simple accounting:

• ▸Implementation of dashboards and performance indicators (KPI);
• ▸Development of financial forecasts (business plan, annual budget);
• ▸Profitability analysis by product, by customer, by market;
• ▸Banking support: preparation of the financing file, negotiation with establishments.

No, a chartered accountant is not legally obligatory for French companies. However, in practice:

• ▸Companies subject to IS (SAS, SARL, SA, etc.) must establish a tax return according to very precise standards. In the absence of an accountant, the risks of error are high.
• ▸Companies with employees must establish pay slips that comply with social regulations, which requires specialized skills.
• ▸Regulated liberal professions (doctors, lawyers, architects) sometimes have an ordinal obligation to use an accountant.
• ▸Certain organizations (subsidized associations, educational establishments, etc.) may be required to have their accounts certified.

1. Check registration with the Order

All chartered accountants must be registered on the Roll of the Order of Chartered Accountants in their region. You can check this registration on the official website of the Order (oec.fr). A non-registered person who carries out these missions commits the offense of illegal exercise.

2. Prioritize specialization

Not all firms are the same. Depending on your situation, look for specific expertise:

• ▸Holding and asset optimization for multi-company managers;
• ▸LMNP and SCI for real estate investors;
• ▸Startups and fundraising for young innovative companies;
• ▸Legal audit and statutory audit if you need account certification.

3. Evaluate proximity and responsiveness

A good accountant is accessible and responsive. Before signing an engagement letter, check:

• ▸Who is your dedicated contact (expert or junior collaborator)?
• ▸What are the response times to emails and calls?
• ▸Does the firm offer regular management follow-up meetings?

4. Ensure mastery of digital tools

In 2026, electronic invoicing will gradually become mandatory for all companies. Your accountant must master digital platforms (Pennylane, Dext, Silae, etc.) to effectively support you in this transition.

The Hayot Expertise firm, located at 58 rue de Monceau, 75008 Paris, supports managers, entrepreneurs and liberal professions throughout the Île-de-France region and remotely throughout France.

Our areas of expertise:

• ▸Accounting expertise and auditing
• ▸Corporate and individual taxation
• ▸Payroll management and social advice
• ▸Real estate investment (LMNP, SCI, holding company)
• ▸Startups and fundraising
• ▸Asset optimization of managers

First meeting free ”“ Contact us for a free audit of your situation.

📞 01 48 48 24 14 | contact@hayot-expertise.fr | Request a quote