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 3-6-9 lease, lease right vs key money, accounting treatment, ILC rent indexation and the clauses that make or break a restaurant lease: a complete practical guide for France in 2026.
Article 238 bis CGI, eligible organisations, cash and in-kind donations, account 6238 bookkeeping, form 2041-MEC-SD receipt and five-year carryforward: what business owners and foreign investors need to know before authorising a donation in France in 2026.
On 1 July 2026, the commissaire de justice becomes the single profession born from the merger of bailiffs and judicial auctioneers. What it really changes.
IDCC 787, classification, salary scale, leave and employee rights: everything about the collective agreement of accounting firms in 2026.
Symbolic-euro acquisitions in France in 2026: why a seller hands over for €1, asset and liability warranties, court-led sale plans, audit checklist, working-capital needs and public funding.
The financial controller secures budgets, analyses, closings and reporting. Here is the true scope of the position in 2026.
Chartered accountant or tax lawyer? Discover their rôles, differences, and when to use both to secure your French tax position in 2026.
A useful management expert does not produce reports for the sake of producing them. They help the business owner read margins, manage cash flow, and make decisions with clarity. An analysis of roles, key indicators, and the right management rhythm.
Legal obligations for 2026, cloud tools, workflows, probative archiving and GDPR: where to start when digitalising the accounts of a small or medium-sized business in France, and in what order.
2026 base amounts of the IAE per-post subsidy by structure, the agreement requirement, the PASS IAE and the correct posting to account 74 to keep an SIAE's accounts clear.
Definition, PCG accounts, accounting entries, risk and financial analysis: a complete guide to French marketable securities in 2026.
In 2026, chartered accounting in Paris is no longer just about bookkeeping: predictive AI, mandatory e-invoicing, PSD2 open banking, and real-time financial reporting have fundamentally changed how the profession operates. Here is what these transformations mean in practice for a business owner, founder, or independent professional based in Paris — and how a well-equipped firm gives you better decisions and stronger compliance.
The management controller monitors deviations, feeds the dashboards and transforms the data into performance management.
When a French SARL, SAS or SA reports net equity (capitaux propres) below half of its share capital (capital social), the law triggers a mandatory procedure: an extraordinary general meeting within 4 months of account approval, a decision on dissolution or continuation, compulsory filing at the commercial court registry, and remediation before the end of the second financial year following the loss. Here is how to manage each step.
Opportunity filtering, mandatory documents, technical brief, unit price schedule and margin calculation: how to respond to a public tender profitably and compliantly in 2026, without dispersing your teams.
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