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.
Subrogation, statutory and contractual salary maintenance, Social Security daily indemnities, waiting periods and the 2026 cap: the full mechanism, with a worked example.
ROE, ROA, and ROCE are your three keys to reading true profitability. Learn how to calculate them, interpret them, and read financial leverage to drive value creation in 2026.
Going it alone does not mean carrying everything by chance. Legal status, pay, Acre, cash flow, isolation: a chartered accountant's concrete framework for a clear-headed, durable solopreneur.
Distributing dividends in France in 2026: three legal conditions, a precise AGM calendar, and a revised 31.4% flat tax (PFU, LFSS 2026). Taxation by beneficiary, forms 2777-SD and IFU 2561, evidence to retain.
Becoming an expert-comptable at 40 is possible. Full guide: DCG-DSCG-DEC pathway, prior learning recognition, realistic timeline and financing 2026.
Complete guide to the presumption of resignation procedure in case of job abandonment: formal notice, 15-day minimum deadline, legitimate reasons, employee rights, and employment tribunal remedies.
Build a lean management control system without hiring a controller: three deployment levels, key indicators by function, and how an outsourced CFO can drive performance.
GDPR records of processing 2026 for French SMEs: mandatory article 30 content, CNIL template, HR data processing, processor obligations under article 28, CNIL fine levels and the most common mistakes uncovered in CNIL audits of small and mid-sized businesses.
Even without a shareholders' agreement, the law already protects the minority shareholder: blocking minority, management expertise, information rights, derivative action, abuse of majority. The statutory base explained by our firm.
Finance lease or bank loan to fund equipment or a company vehicle? Deductible rent, VAT, balance sheet impact and depreciation ceilings: our take on choosing without a tax surprise.
Support, certification, independence, legal audit: what are the real differences between chartered accountant and statutory auditor in 2026?
Feed-in tariff, dismantling provisions, IFER, project company: why a solar or wind operator needs a specialised chartered accountant.
Home, commercial premises, licensed domiciliation company, coworking, accountant: the 5 domiciliation options in 2026, their costs in Paris, the CFE local tax impact and the INPI procedure, by Cabinet Hayot Expertise.
Dext (formerly Receipt Bank) vs Yooz in 2026: OCR accuracy, Pennylane/Sage/Cegid integrations, P2P workflow, pricing and French DGFiP approved-platform status compared.
The SAS (société par actions simplifiée, or simplified joint-stock company) is France's most commonly chosen corporate form at incorporation. Its strength lies in statutory freedom — and so does its risk. A practical overview for founders and investors in 2026.
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