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.
French art. 150-0 B ter CGI roll-over relief: cumulative conditions, 5-year holding commitment, 60% reinvestment, triggering events, 2074-I filing. Analysis by Cabinet Hayot Expertise, Paris.
Three levels of electronic signature (simple, advanced, qualified) under the eIDAS Regulation, their evidentiary value in French law, and how to deploy a compliant solution in your organization.
Accounting profitability and cash-flow capacity are different. Yes, you can hire before becoming profitable if your cash position allows it and the role generates a return. Here's how to decide safely.
Once your first clients are signed, scaling has to be prepared: when to hire, how to fund growth and how to structure your reporting without breaking your cash. Method, thresholds and accountant trade-offs.
How to read an aged receivables report, derive your DSO and run graduated payment reminders to cut late payments and protect your cash flow.
Legally impossible. Closing a French company involves dissolution, liquidation, tax filings and deregistration. Here is the full 2026 procedure.
CNAPS approvals, night-shift payroll and IDCC 1351 premiums: why a private security company needs an accountant who knows the sector.
Becoming a chartered accountant in France takes at least eight years: DCG, DSCG, a three-year internship and the DEC. Pathway, examinations, 2026 calendar, dissertation and profession demographics: the complete guide to the diploma.
AI agents capable of chaining autonomous actions are transforming administrative workflows. But where does human oversight remain essential? Practical guide for SMEs in 2026.
Two alternance regimes, two eligible populations, two funding models: 2026 comparison guide to help you choose based on candidate profile, available grants, and true employer cost.
An SME's adaptability often runs through a strategic pivot. Beyond organisational agility, the pivot has a financial side and a tax trap: the real change of activity.
Preparing a first round is financial work first: size the need through cash flow, defend a valuation, clean up the cap table, and choose the instrument (capital, BSA-AIR, convertible bond) at the right time.
RFA accounting: definition, accounting entries on customer and supplier side, VAT treatment and closing entries. Practical guide 2026.
The TVS no longer exists under this name, but the calculation logic remains via two taxes. Here's how to think in 2026.
A library of 15 ready-to-use prompts to optimize decisions in finance, HR, and commercial management, with safeguards for data security and regulatory compliance.
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