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.
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.
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.
Feed-in tariff, dismantling provisions, IFER, project company: why a solar or wind operator needs a chartered accountant who knows the sector.
Conducting an audit requires mastering scoping, evidence collection, internal control évaluation and report writing. Here is the complete method.
How to calculate the French merger premium, which account records it, how it differs from the merger bonus and mali, and what the BOFiP says when it is distributed.
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.
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