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.
The net cost of hiring an apprentice in 2026: wage grid by age, hiring aid up to €5,000 (€6,000 if disability), payroll deductions (50% SMIC), OPCO training financing and DSN reporting. Calculations and real-world examples.
Building a business continuity plan (BCP): impact analysis, disruption scenarios, RTO/RPO, backups, crisis team and crisis cash, following ISO 22301. The method to absorb a shock without stopping.
Programme, career paths, salary benchmarks, work-study options and the full DCG → DSCG → DEC pathway to chartered accountancy: a 2026 guide to France's BTS Comptabilité et Gestion from an accounting firm perspective.
How to split share capital between partners without locking in a dangerous 50/50: the step-by-step method, the control thresholds (over 50 %, two thirds, one third) and the pitfalls to avoid.
End of the bailiff, funds held for creditors, splitting emoluments and fees: what makes the accounting of a commissaire de justice practice specific.
What to do if you lose more than half of the share capital in 2026? Deadlines, formalities and risks to anticipate.
Three formats from the European minimum standard: Factur-X hybrid (PDF+XML), UBL and CII (pure XML). Which suits your clients and processing needs? How to ensure compatibility with approved platforms? Technical comparison and decision criteria.
Statutory overtime rates (25% and 50%), annual contingent of 220 hours, employee and employer exemptions, compensatory rest (RCR), employer flat-rate deductions. Calculations and edge cases.
The 8 red flags (cash, margins, late payments, social debts, working capital) that signal trouble, and the confidential tools — ad hoc mandate, conciliation, alert — to trigger before insolvency.
Professional civil liability (RCP) is mandatory for every chartered accountant registered with the Ordre in France. In 2026, cyber insurance and legal protection have become indispensable complements. Legal framework, coverage limits, exclusions and annual review checklist.
Partial retention of the ARE or a lump-sum ARCE: how to combine your unemployment benefit with business creation in 2026, and how to choose based on your pay and your director status.
Car, two-wheeler, actual expenses and reimbursements: how to use the 2026 mileage scale without application errors.
How a video game chartered accountant secures the VGTC tax credit (30%), the CNC approval, the FAJV fund and the trade-off with the R&D tax credit.
The 7 steps to create and structure your business in 2026 in France: idea, business plan, legal form, financing, INPI formalities, first year and tax regimes. Total cost €800-€2,500, 3-month timeline.
Complete guide to selecting an approved dematerialization platform: registration, flow coverage, integrations, pricing and coordination with your accounting software.
Our articles provide general guidance. Get a free quote and discuss your specific case with our experts, or contact us directly.