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.
Real time, collaboration, parts, cash and electronic invoicing: how Pennylane is transforming the relationship between client and accountant.
Threshold of 30,000 euros, half of the capital, liability over 5 years and practical cases: update 2026 on the commissioner for contributions to SAS and SARL.
Supplier bank-detail fraud is one of the most mature payment risks. Here are the 12 controls to embed into a SME's wire-transfer process in 2026.
EI, EURL, SARL, SAS or construction holding: the choice of legal form determines your decennial insurance, bank guarantees and social regime. Cabinet Hayot Expertise, Paris, analyses each structure for craftsmen and building companies in 2026.
The 3 mandatory annual CSE consultations (strategic orientations, economic and financial situation, social policy): legal framework L2312-17, expert audit methodology, calendar, employer funding, majority agreement to adapt periodicity.
Digital does not mean low-touch. In 2026, a genuinely digital expert-comptable (chartered accountant) combines automation — OCR, AI, bank feeds — with mandatory e-invoicing compliance and active human oversight. This guide demystifies the term, maps the tools in use, and gives you concrete criteria to assess any offer.
Protecting a director's personal wealth: legal form, separation of assets, seizure protection, matrimonial regime, guarantees, insurance and structuring.
Percentage-of-completion revenue recognition (French GAAP), work-in-progress, the 30% research tax credit and the 20% innovation tax credit: the 2026 guide for engineering firms.
What budget should you plan for an accountant or chartered accountant in an SARL in 2026? Fees, engagement letter and pricing factors.
How to choose the right CRM for an accounting firm in 2026. Features comparison, budget guidance and best practices for structuring client relationships.
2026 thresholds, 34% reduction, option for controlled déclaration and practical obligations: the complete guide to the special BNC régime.
At the board, a SaaS founder doesn't need 40 KPIs. They need 7. Here's how to build a board pack that aligns CEO, CFO and investors around the right decisions in 2026.
The two CSE budgets (operating AEP and social/cultural activities ASC): strict ring-fencing rules, 10% maximum transfers since the 2018 reform, URSSAF audit, EUR 200 per beneficiary gift cap in 2026, 11 recognised URSSAF events.
When is a director liable on their personal assets? Asset deficiency, fraudulent bankruptcy, misuse of company assets: the risks and the protections, including D&O insurance.
Hoguet law, professional card, financial guarantee, escrow account and commission accounting: the 2026 accounting guide for the real estate agency.
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