Samuel HAYOT
Chartered Accountant
The AI Act regulates AI across the Union. Prohibited risk, high risk, transparency: what French businesses must organise in 2026, with the timeline and penalties.
Chart of accounts mapping, intercompany rules, coordinated group close: the operational guide to running a multi-country accounting function for SMEs and scale-ups.
Micro-business or company, mobile trader card, VAT, vehicle depreciation and permits: the accounting and tax guide to running a food truck in France in 2026.
Calculate the full cost of a failed hire in an SME (direct expenses and hidden costs), then apply seven concrete levers to reduce the risk of a hiring mistake.
Consent by positive act, 'Reject all' button at the same level as 'Accept all', 6-month renewal recommendation, exempted cookies, records of processing and CNIL sanctions: the 2026 rules for a compliant French online store.
A weekly cash flow committee turns cash management into a routine. Participants, a standard agenda, decisions to record and the link with the 13-week forecast: the method we deploy at Hayot Expertise.
Subsidiary or branch, legal form, capital, 25 % corporate tax, VAT, transfer pricing and dividends: the operational guide to a US start-up's French entry.
73 euros including VAT, but no single threshold for everything else: how to treat customer gifts in 2026?
SCI, furnished letting, capital gains and IFI: when an online French real estate tax consultation is worth booking in 2026.
Returns and refunds in e-commerce are not neutral: credit notes, VAT corrections, return provisions, cross-border treatment. A 2026 chartered accountant method to protect P&L and cash.
Checking a SIRET for free secures your client and supplier relationships. The Business Directory, the Sirene certificate and the RNE: the method, the limits and best practice in 2026.
Designing an effective C-level package (fixed pay, variable, BSPCE/AGA equity, company PER, benefits) to recruit and retain a salaried executive, while controlling employer cost and 2026 taxation.
No-code lets SMEs automate client chasing, invoice OCR, bank reconciliation and treasury alerts without writing code. Practical 2026 guide: which processes to start with, ROI examples, GDPR and governance pitfalls.
Build three coherent financial scenarios from a single forecast to anticipate decisions, measure the cash gap and prepare a real, quantified plan B for your business.
Beyond the title, a French CPA runs French accounting, the tax return, intra-EU VAT and parent-company reporting. Here are the concrete missions for a French subsidiary of a foreign group.
Comprehensive 2026 overview of accounting schools in Paris: DCG, DSCG, DEC, INTEC Cnam, ENOES, ENGDE, Dauphine. Fees, apprenticeship, pass rates, careers and recruiter insights from a Paris firm.
Our articles provide general guidance. Get a free quote and discuss your specific case with our experts, or contact us directly.