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.
Understanding e-invoice lifecycle statuses (filed, rejected, collected), which are mandatory for platforms, and how to manage rejections operationally before September 2026.
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.
Multi-entity consolidation, parent-subsidiary regime, intra-group flows, CIF status: what the accountant truly brings to a single or multi family office.
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.
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.
End of the bailiff, funds held for creditors, splitting emoluments and fees: what makes the accounting of a commissaire de justice practice specific in 2026.
Car, two-wheeler, actual expenses and reimbursements: how to use the 2026 mileage scale without application errors.
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.
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