Samuel HAYOT
Chartered Accountant
Pre-sale dividend, cash left in the price, or a holding-company contribution: the fate of excess cash is decided before the letter of intent, and the gap runs into tens of thousands of euros. A French chartered accountant's method.
Account 467 records miscellaneous debtors and creditors. Discover how it works, its sub-accounts, sample entries and common pitfalls to avoid in 2026.
French art. 150-0 B ter CGI roll-over relief: cumulative conditions, 5-year holding commitment, 70% reinvestment for disposals from 21/02/2026, 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.
VAT split, tourist tax, a concentrated season, a rental fleet to depreciate: the four accounting reflexes that set apart a well-run open-air hospitality business.
Legally impossible. Closing a French company involves dissolution, liquidation, tax filings and deregistration. Here is the full 2026 procedure.
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.
CNAPS approvals, night-shift payroll and IDCC 1351 premiums: why a private security company needs an accountant who truly knows the sector.
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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