Chartered accountant price list 2026: complete guide
How to read a chartered accountant fee schedule in 2026? Price ranges by legal status, cost factors and tips for comparing fees without errors.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
Quick answer: is there an official chartered accountant price list in 2026?#
No: there is no official chartered accountant price list. Fees are set freely between the client and the firm (Article 158 of Decree No. 2012-432 of 30 March 2012), based on the work involved, the difficulty of the cases, the costs incurred and the accountant's reputation. Published ranges are indicative market benchmarks, never a regulated rate.
The 2026 ranges at a glance. For a standard engagement covering bookkeeping, review and the annual accounts, expect €300 to €800 excluding VAT (HT) per year for a micro-enterprise (the French simplified regime for very small sole traders), €900 to €2,500 for a sole proprietorship (EI) or single-member limited company (EURL), €1,500 to €4,500 for a limited liability company (SARL), €1,800 to €5,000 for a simplified joint-stock company (SAS or single-member SASU), and €600 to €1,800 for a property holding company (SCI). Payroll is billed on top, at €30 to €60 HT per payslip. The annual accounts alone, without bookkeeping, start at €800 HT at our firm. The detail for each legal status is below.
Updated August 18, 2026: Are you looking for a reliable chartered accountant price list to budget your accounting in 2026? You're not alone: every year, thousands of business leaders try to understand how accounting firm fees are structured. The reality is that there is no official mandatory scale. Each firm sets its prices freely based on the scope of the mission, the complexity of your activity and its market positioning. That is precisely why two quotes can differ by a factor of two without either one being abnormal.
This guide explains how to decode a chartered accountant fee schedule, what price ranges to observe according to your legal status, and above all how to compare offers without overlooking a hidden cost item.
To price your own situation rather than read market ranges, the chartered accountant fee simulator estimates the time your file requires and the corresponding monthly range.
What is a chartered accountant price list?#
Direct answer: a chartered accountant price list is a commercial document presented by a firm to detail its services and their prices. It has no regulatory value: fees are freely agreed between the client and the professional, in accordance with Article 158 of Decree No. 2012-432 of 30 March 2012 (code of ethics for chartered accounting professionals). This schedule serves as a référence for comparing offers, but it must always be read in conjunction with the engagement letter.
For more information, see Chartered accountant rate, Chartered accountant rate simulator and Accounting support.
Why is there no official fee scale?#
The French legal framework is clear: Article 158 of Decree No. 2012-432 of 30 March 2012 on the practice of chartered accountancy (code of ethics) states that fees are determined based on four criteria:
- the importance of the work to be performed;
- the difficulty of the cases to be handled;
- the costs incurred by the firm;
- the reputation of the chartered accountant.
The urgency of the request does not appear in this regulatory list: it is a de facto commercial factor, often reflected in the quote, but it is not a criterion of the text.
This freedom to set prices is a fundamental principle of the profession, confirmed by the Order of Chartered Accountants. It means that a price list published on a firm's website reflects its own commercial policy, not a uniform national rate.
2026 price ranges by legal status#
Market observations in 2026 allow us to identify average fee ranges for the most common statuses. These amounts are in euros excluding tax (HT) and correspond to annual packages for bookkeeping, review and preparation of accounts.
Micro-enterprise and sole trader#
The micro-enterprise is not required to keep full accounts, but monitoring turnover and tax déclarations remains necessary.
- annual monitoring and déclarations: €300 to €800 HT/year;
- creation assistance: €150 to €400 HT (one-off);
- tax optimisation advice: €100 to €250 HT/h.
Sole traders rarely use a chartered accountant for day-to-day bookkeeping. On the other hand, occasional advice on tax régime choice or threshold exceedance is increasingly in demand.
Sole proprietorship (EI) and EURL#
A sole proprietorship subject to income tax (IR) or corporate tax (IS) requires full accrual accounting.
- bookkeeping + review + déclarations: €900 to €2,500 HT/year;
- preparation of annual accounts: €500 to €1,200 HT;
- income tax return (form 2031 or 2035 depending on BIC or BNC): €300 to €700 HT.
The rate varies greatly depending on the volume of accounting entries and the presence or absence of employees.
SAS and SASU#
The SAS is one of the most common legal forms among startups and SMEs. Its accounting obligations are substantial: full bookkeeping, preparation of annual accounts, tax return, social déclarations.
- complete annual package: €1,800 to €5,000 HT/year;
- bookkeeping only: €800 to €2,000 HT/year;
- preparation of annual accounts: €1,000 to €2,500 HT;
- payroll management: €30 to €60 HT/slip per month.
A SASU without employees and with turnover below €200,000 will be in the lower range. A SAS with 10 employees and turnover of €1 million will easily exceed €4,000 annually.
SARL#
The SARL has obligations similar to the SAS, with some tax specificities (capital gains régime, manager's remuneration).
- complete annual package: €1,500 to €4,500 HT/year;
- bookkeeping + review: €1,000 to €2,500 HT/year;
- payroll management: €30 to €55 HT/slip per month.
SCI (Real Estate Civil Company)#
SCIs have lighter accounting, but still require rigorous monitoring.
- annual package: €600 to €1,800 HT/year;
- property income déclaration (2044): €200 to €500 HT;
- tax return (form 2072 for a SCI taxed under IR, 2065 if it has opted for IS): €400 to €900 HT.
Summary table of average fees 2026#
| Legal status | Annual package (bookkeeping + review + accounts) | Monthly equivalent | Payroll (per slip/month) |
|---|---|---|---|
| Micro-enterprise | €300 - €800 HT | €25 - €67 HT | N/A |
| EI / EURL | €900 - €2,500 HT | €75 - €208 HT | €30 - €50 HT |
| SAS / SASU | €1,800 - €5,000 HT | €150 - €417 HT | €30 - €60 HT |
| SARL | €1,500 - €4,500 HT | €125 - €375 HT | €30 - €55 HT |
| SCI | €600 - €1,800 HT | €50 - €150 HT | N/A |
These ranges are averages observed on the French market in 2026. Actual rates depend on numerous factors detailed below. The nature of the firm (traditional, online or independent) and the degree of digitisation of your accounting flows also play a significant role in the final price.
The monthly column is simply the annual package divided by twelve, because that is how most French firms bill: a smoothed monthly direct debit rather than a single invoice after the year-end accounts. Be careful not to compare a monthly price advertised "from" a certain amount with a complete annual package: the former often excludes the annual corporate tax return package (the liasse fiscale), the annual legal formalities (approval of the accounts, filing) or payroll, which the latter includes. Always bring both quotes back to the same unit and the same scope before deciding.
How much do the annual accounts alone cost, without bookkeeping?#
This is a frequent request: the business owner keeps the books personally in accounting software and only wants to outsource the preparation of the annual accounts and the corporate tax return package. The engagement exists, but its price cannot be deduced from the annual package, for a simple reason.
A standard annual package pays for work spread over twelve months, during which errors are corrected as they arise. An "annual accounts only" engagement concentrates everything at the end, on books the firm did not keep and whose reliability it must first check: matching of customer and supplier accounts (what French accountants call lettrage), reconciliation of bank balances, consistency between the VAT returns filed and the turnover recorded, and availability of supporting documents. It is this upstream review, not the production of the balance sheet itself, that drives the price.
Hence a counter-intuitive rule: the annual accounts alone are only genuinely cheaper if the bookkeeping is clean. On approximate books, the firm has to rework the financial year, and the invoice ends up matching or exceeding that of an annual package, without the benefit of year-round follow-up. The three questions that determine the quote are therefore: are the books matched and reconciled, are the VAT returns for the year consistent with the accounts, and are the supporting documents available?
To give an order of magnitude: at our firm, an engagement covering the presentation of the annual accounts and the tax return package, without bookkeeping, starts at €800 HT. That is the rate for a clean file, properly kept throughout the year and handed over complete. At the other end of the scale, books that need reworking turn the engagement into a catch-up job, priced close to an annual package including bookkeeping.
The useful comparison is therefore this: market offers that include the annual accounts and tax return package together with bookkeeping start at around €250 to €350 HT per month, i.e. €3,000 to €4,200 HT over the year. If your books really are up to date, outsourcing only the annual accounts cuts the bill substantially. If they are not, the saving is illusory, and it is better to acknowledge that at the quoting stage than to discover it halfway through the engagement.
What factors affect the price of a chartered accountant?#
Understanding the variables that influence accounting firm fees is essential for negotiating and comparing offers with full knowledge.
Volume of accounting entries#
This is the first pricing criterion. A firm charges based on the number of supplier invoices, expense reports, and banking transactions to process. The higher the volume, the more processing time is required.
Degree of client preparation#
A manager who sends their accounting documents in bulk once a year will require more work than a client who uses a digital deposit tool and organises their documents throughout the year. Electronic invoicing (receipt mandatory for all VAT-liable businesses established in France on 1 September 2026; issuance phased in until 1 September 2027 for small and medium businesses) should also reduce this cost item for equipped businesses.
Geographical location of the firm#
Fees vary significantly by region. A Parisian firm charges on average 20 to 40% more than a provincial firm, due to higher overhead costs. This difference is narrowing with the development of online firms.
Level of advice and support#
A basic bookkeeping package generally does not include management meetings, interim accounts or advanced tax advice. These additional services are billed separately or as higher packages.
Digital tools of the firm#
Firms that offer an online client portal, a mobile app for scanning expense reports, or integration with your invoicing software often include the cost of these tools in their fees. This digital added value justifies a higher rate but generates real time savings for the manager.
In the files we scope, the price gap between two quotes rarely comes from the headline rate: it comes from what the package actually covers. A few questions quickly settle a comparison.
Does an "all-inclusive" package really include VAT and payroll?+
Not always. Many headline packages cover bookkeeping and the annual accounts but bill VAT returns, payslips and interim accounts separately. Ask for a written list of included and excluded services before comparing two figures.
Can the price rise during the year?+
Yes, if your volume of entries or headcount grows, or if the contract provides for annual indexation. It is the engagement letter, not the price list, that sets the revision rules: check that clause before signing.
Is a Paris firm necessarily more expensive?+
On average, a Paris firm charges 20 to 40% more than a provincial firm, due to higher overheads. The gap narrows with online and hybrid firms; at equal scope and responsiveness, compare the service delivered, not just the address.
Is paying more ever justified?+
A higher fee is justified when it funds financial management, tax advice and a responsive contact. A low rate that excludes these services is not a saving: it is often topped up by one-off invoices at the hourly rate (€80 to €150 excluding tax per hour).
How to read a price list without making mistakes?#
A chartered accountant price list is not read like a restaurant menu. Here are the essential points of vigilance:
- exact scope of the mission: what does the package cover? Bookkeeping only, or bookkeeping + review + preparation of accounts?
- excluded services: are payroll, VAT déclarations, interim accounts included or billed separately?
- number of meetings or exchanges: how many appointments are included in the package?
- billing terms: monthly billing, quarterly billing, cash settlement?
- fee revision conditions: is the rate indexed? Can it change during the mission?
- included tools: is access to a client portal, invoicing software or mobile app included?
Hayot Expertise Advice: a price list only has value if it is read with the engagement letter. The real issue is not the headline figure, but the actual scope of the work covered. A low rate may hide excluded services that will cause the final bill to explode.
This page covers the fee schedule by service: the ranges observed, item by item. Two related questions are dealt with elsewhere. To find out what annual budget to plan for depending on your legal status (micro-enterprise, SASU, SARL, SCI), see how much a chartered accountant costs in 2026. To estimate your own quote from your company profile, use the chartered accountant rate simulator.
Online vs traditional firm: what impact on prices?#
The development of online chartered accounting firms has introduced significant competition on rates. In 2026, we observe a 30 to 50% gap between online offers and traditional firms for comparable services.
Advantages of the online firm#
- rates generally 30 to 50% lower;
- intuitive digital interface;
- standardised and fast processes;
- ideal for simple structures (micro, SASU, sole proprietorship).
Limitations of all-online#
- limited personalised advice;
- difficulty managing complex situations (merger, acquisition, advanced tax optimisation);
- variable responsiveness depending on the firm's workload;
- less suited to medium-sized enterprises.
The traditional firm: still relevant#
- local advice and knowledge of the local economic fabric;
- ability to handle complex files;
- human relationship and direct responsiveness;
- essential for high-growth or restructuring companies.
Our recommendation: for a simple structure with few entries, an online firm can be a relevant economic solution. As complexity increases (employees, investments, complex tax issues), a traditional or hybrid firm offers a better quality-price ratio in the long term.
Mistakes to avoid when comparing price lists#
Several pitfalls recur frequently when comparing accounting firm offers:
- comparing price without comparing scope: a €1,000 package that excludes VAT and payroll is not comparable to a €1,500 all-inclusive package;
- confusing basic package and complete mission: some schedules display an attractive headline price for bookkeeping only, omitting to mention the cost of review and preparation of accounts;
- forgetting exceptional services: a tax audit, statutory amendment or asset sale will be billed separately, often at the firm's hourly rate (€80 to €150 HT/h);
- neglecting the quality of the relationship: a low rate does not compensate for an unreachable contact or unacceptable response times;
- not anticipating the evolution of needs: today's rate will not be tomorrow's if your company grows. Provide a clear revision clause in the engagement letter.
Want to compare price lists intelligently?#
We can help you read firm offers with a logic of scope, quality of service and level of management. Our firm supports you in choosing a formula adapted to your situation and ambitions.
Quick link: Compare suitable accounting support
Conclusion#
In 2026, there is no single or official chartered accountant price list. Fees vary from one to three depending on your legal status, the volume of your activity, the location of your firm and the level of advice required. The right method for comparing offers is based on three principles: verify the exact scope of each package, identify excluded services that will generate additional costs, and assess the quality of the client relationship beyond the price alone.
A low rate is never a saving if the service doesn't follow. Conversely, a higher rate can prove profitable if it saves you time, avoids tax errors and provides genuine financial management.
One final piece of advice: always request a detailed breakdown before signing an engagement letter. Ask the firm to list every service included in the package, every service excluded and how exceptions are billed. A reliable firm will answer these questions without hesitation. If the response is vague or evasive, that itself tells you something important about the quality of the relationship you can expect. Transparency at the quoting stage is the best predictor of transparency throughout the engagement.
(Official sources: Article 158 of Decree No. 2012-432 of 30 March 2012 (code of ethics), Article 151 of Decree No. 2012-432 (mandatory engagement letter), Order of Chartered Accountants, impots.gouv.fr, accessed 17 July 2026)
Frequently asked questions
Is there an official fee schedule for chartered accountants in 2026?
No. There is no official fee schedule or national scale for chartered accountant fees. Under Article 158 of Decree No. 2012-432 of 30 March 2012 (code of ethics), fees are freely agreed between the client and the professional, based on the importance of the work involved, the difficulty of the cases to be handled, the costs incurred and the accountant's reputation. Each firm sets its own commercial schedule according to its costs, positioning and the scope of services offered.
What is the average price of a chartered accountant for a SAS in 2026?
For a SAS, the complete annual package (bookkeeping + review + preparation of accounts) generally ranges from €1,800 to €5,000 excluding tax. A SASU without employees and with modest turnover will be in the lower range (€1,800 to €2,500). A SAS with 10 to 20 employees and turnover above €1 million will exceed €4,000 per year. Payroll management is added, at €30 to €60 excluding tax per slip per month. These figures are indicative market observations, not an official scale.
Can you negotiate a chartered accountant's fees?
Yes, fees are negotiable. The freedom to set prices implies freedom to negotiate. To obtain better terms, compare several fee schedules, specify your volume of entries, ask for monthly instalments and check what is included in the package. A serious firm will agree to detail its schedule and adapt its offer to your situation.
How much does an online chartered accountant cost compared with a traditional firm?
Online chartered accounting firms generally offer rates 30 to 50% lower than traditional firms. For a SASU, expect €800 to €1,500 excluding tax per year online versus €1,800 to €3,000 excluding tax per year at a physical firm. This difference is explained by reduced overheads and standardised processes. In return, personalised advice is often more limited.
What must a chartered accountant's engagement letter contain?
The engagement letter is mandatory: Article 151 of Decree No. 2012-432 of 30 March 2012 requires a written contract defining the mission and the rights and obligations of each party (the general written-contract requirement was introduced by the professional standard in 2008). It must specify: the scope and limits of the mission, the reciprocal obligations of the firm and the client, the amount of fees or how they are calculated (fixed fee or time spent at an hourly rate), the conditions for revising fees, and the terms of contract termination. It is this document, not the price list, that prevails in the event of a dispute.
Are chartered accountant fees tax-deductible?
Yes. For a business, chartered accountant fees are an operating expense deductible from taxable profit, provided they correspond to real services incurred in the interest of the activity and supported by an invoice. They also give a VAT-registered business the right to deduct the VAT. For a micro-enterprise under the micro-tax régime, however, the flat-rate allowance already stands in for expenses: the fees cannot be deducted on top.

Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants. Certified Pennylane trainer.
Regulated French accounting and audit firm based in Paris 8, built to support companies across France with a digital and decision-oriented approach.
Sources
Official and operational sources cited for this page.
This topic is part of our service Fractional CFO Paris for startups and SMEs
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