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.
Finthesis (a turnkey steering solution) or Power BI (custom BI) to steer your finances: setup effort, flexibility, cost and suitable profiles. A comparison.
Sole proprietorship or company (EURL, SASU, SARL, SAS) to start? Liability, taxation, social regime, formalities and costs compared, with our decision criteria.
Licence, fee retrocession, CARMF, RSPM, micro-BNC or form 2035: our practical guidance to secure your locum doctor status and your 2026 tax return without social or tax surprises.
From DCG to DEC, what are the training stages to become a chartered accountant and how to choose a consistent career path in 2026?
Converting an EURL (single-member French limited company, manager taxed as self-employed) to a SASU (single-member simplified joint-stock company, president treated like an employee) is a legal transformation, not a new incorporation. The real stakes are social status, dividend treatment, and governance flexibility. A practical guide with costs, steps and pitfalls.
Maximum durations by category, renewal conditions since the DDADUE law, notice periods and termination without reclassification risk: the 2026 employer guide.
Effective inventory management is a key lever in financial control. Learn how to measure turnover, detect overstock and free up cash while avoiding stockouts.
Tiime vs Pennylane for freelancers and small businesses: integrated pro account, free e-invoicing, pricing, and collaboration with your accountant. Which tool fits your profile.
If you have received an offer labelled "portage entrepreneurial", this is what you need to know before signing: the term has no legal definition in French law. It is a commercial label covering several distinct structures — cooperatives, CAPE-based incubators, and unregulated hosting arrangements — none of which should be confused with the regulated umbrella employment framework known as portage salarial.
Starting a business alone or with partners: legal, social and tax impacts, governance, and a concrete framework to decide based on your project.
How to sequence and bill architect fees phase by phase, from sketch to acceptance, with 20% VAT and revenue recognised as work progresses.
Dividends, interest, capital gains: how to read social contributions on capital income in 2026?
How to read a chartered accountant fee schedule in 2026? Price ranges by legal status, cost factors and tips for comparing fees without errors.
Tax credit, CNC approval, intermittent payroll, capitalising works: why an audiovisual production company needs a specialised chartered accountant.
Keep your French works council (CSE) accounts compliant with ANC règlement 2015-01: 3 regimes based on resources, strict AEP/ASC budget separation, 8-step Pennylane tutorial for 2026.
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