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.
Collaborating, employed or partner spouse: compare social protection, pension rights, contribution cost and liability. Mandatory declaration and the 5-year limit explained.
Banking covenants are contractual clauses imposed by your lenders to secure their loan. Gearing, DSCR, leverage: understanding these ratios and respecting them prevents a default acceleration clause.
A Business Model Canvas is useless if it stays qualitative. Here is how to fill the 9 blocks, then turn them into numbers: financial forecast, break-even, cash flow.
Conducting an audit requires mastering scoping, evidence collection, internal control évaluation and report writing. Here is the complete method.
How does the merger premium work in 2026? Accounting definition, tax régime and errors to avoid during a merger-absorption.
ChatGPT Enterprise, Microsoft 365 Copilot or Mistral Le Chat Pro for CFOs: 2026 pricing, finance use cases, GDPR, sovereignty, EU AI Act and internal governance.
Cost of production, direct and indirect costs, allocation keys: practical guide for SMEs to calculate reliable costs and set prices protecting margin. Common mistakes and examples.
Dedicated chart of accounts, client funds at the Caisse des dépôts, the fees / disbursements / negotiated fees split and inspections: the 2026 guide to special notary office accounting.
From pre-payroll to salary payment and monthly DSN filing: a standard D-10 to D+5 calendar, employer control points at each stage, special cases and a full back-planning guide for 2026.
Rent, purchases, professional fees, formation costs incurred before registration: how the company takes them over and what it can actually deduct for accounting, tax and VAT purposes.
Verification notice, accounting examination, FEC, deadlines and responses: how to prepare and manage a business tax audit in 2026?
How much does a chartered accountant cost in 2026? Discover average rates by legal status, pricing factors and tips for choosing the right accountant.
Stripe, Adyen or Mollie for French e-commerce in 2026: real card fees, PSD2/SCA, OSS/IOSS VAT, Pennylane reconciliation, marketplaces and fast close.
Distinguish EBE (the French PCG metric) from EBITDA: definitions, normalization adjustments (IFRS 16 leases, executive pay, non-recurring items) and use in valuation by multiples.
The special VAT margin scheme, registration with Atout France and the APST financial guarantee: the 2026 accounting guide for travel agencies and tour operators.
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