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.
IAS 36, CGUs, recoverable amount, DCF, WACC, goodwill: the full methodology of an impairment test in 2026 for group CFOs, controllers and auditors in Paris.
Playing music in a café-bar triggers two separate royalties: SACEM (authors' rights) and SPRÉ (equitable remuneration for performers and producers), both collected through a single declaration. Here are the 2026 flat-rate tariffs, available discounts, accounting treatment and common mistakes.
Recurring delays, fast-close requirements, an absent CFO: a monthly closing reinforcement stabilises your accounts and compresses your timetable. Engagement models (fractional consultant, transition manager, interim), 2026 fee ranges and deliverables explained.
BTP card, provisional proof, employers concerned and sanctions: the essentials to know to be compliant in 2026.
Rates of 25 % and 10 %, eligible expenses incurred in France, CNC approval and the public-aid ceiling: what delegated producers need to know to secure the audiovisual tax credit.
Process, tools, governance, priorities and ROI: how to choose a digital transformation consulting firm in 2026.
Mandatory banking mobility under Article L312-1-7 CMF only covers consumers, the SAMB for business accounts is optional and manual, 8 steps, €80-400 budget, 2-3 month timeline: the full method by Cabinet Hayot Expertise in Paris.
In 2026, the maximum deductible interest rate on a French shareholder loan account (compte courant d'associé) falls progressively from 4.55% for year-ends at 31 December 2025 to 4.34% for a 29 June 2026 close. Two cumulative conditions apply: fully paid-up share capital and a contractual rate within the cap.
Accounting follow-up (suivi comptable) only delivers value if it is structured, regularly scheduled and linked to decisions. In 2026, France's e-invoicing reform and the PCG Chart of Accounts requirements raise the bar for SMEs.
Internal control in SMEs: what it is for, its five components, segregation of duties, how it differs from internal audit, and the statutory auditor's view.
How energy savings certificates (CEE) help fund the energy renovation of your tertiary premises in 2026, with the start of the sixth period.
Complete guide to electric company car benefit in kind in France 2026: calculation methods, 50% allowance, charging cost treatment, VAT rules and Urssaf audit risk for HR managers and CFOs.
Articles 151 septies, 151 septies A, 238 quindecies, 150-0 D ter and Dutreil pact: the six French tax exemptions on business sale gains in 2026, with thresholds and conditions.
IFRS adoption in 2026: benefits, constraints, IFRS 18 and roadmap for groups. Comparability, financing and audit requirements.
Document search, archiving, information flow, security and compliance: why electronic document management creates fast value.
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