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.
Forecast balance sheet, income statement, cash flow plan and budget monitoring: how to construct a useful forecast in 2026.
URSSAF 2026 scales, TNS/BNC ceilings, meal vouchers, accounts 6257/6234, recoverable VAT: rules on meal expense deductibility and social exemption for employees, directors and self-employed professionals in France. Analysis by Cabinet Hayot Expertise, Paris.
Guide to non-dilutive financing: senior debt, leasing, factoring, RBF, Bpifrance guarantees, honor loans and grants — compared with equity, so you keep your capital.
Inspection notice, documents to prepare, observations letter, 3-year limitation period and the most common grounds for adjustment: a 2026 guide to navigating an URSSAF audit from a Paris chartered accountancy firm.
A non-compliant FEC can trigger the rejection of your accounts and a reconstruction of your taxable income during a tax audit. Here are the real risks, the 5,000 euro penalty under article 1729 D of the French Tax Code, and how to make your file reliable before any inspection.
Existence, completeness, assessment, rights and obligations: the 7 ISA assertions explained, how the auditor tests them and their link with the risks of material misstatement.
There is no Incoterms 2026 edition: the rules in force are Incoterms 2020, and the next revision is expected in 2030. Full chart of the 11 rules, who pays what, where risk passes, and how to write the clause correctly.
How much does a French chartered accountant really cost in 2026? Benchmarks by profile, fee breakdown, engagement letter and clear comparison framework.
Full outsourcing, hybrid or in-house: costs €12 to €40 per payslip, tipping thresholds, employer liability, DSN and Article 28 GDPR. 2026 trade-offs by Cabinet Hayot Expertise in Paris.
Fixed EUR 500,000 deduction (CGI article 150-0 D ter) or full exemption (CGI article 151 septies A): conditions, calendar and pitfalls for selling a business on retirement in France in 2026. Cabinet Hayot Expertise, Paris.
In 2026, choosing between an integrated accounting suite and a best-of-breed stack has real consequences for financial control and e-invoicing compliance. A vendor-neutral analysis for SME directors.
The term "patientèle" refers to the professional client base of a regulated liberal profession in France — doctors, lawyers, architects, physiotherapists, and similar practitioners. Buying one is a complex legal and tax operation, not simply a purchase of contacts.
Practical guide to extract ESRS S1 indicators (headcount, compensation, training, accidents, social protection) directly from your payroll and HR systems.
France Num diagnostic, regional aids, France 2030, loan and leasing: the levers to finance your SME's digital transformation in 2026, and the pitfalls to avoid.
A new contribution targets patrimonial holdings deemed passive above an asset threshold. Here are the activity criteria to document, the precise legal scope of the assets concerned and what we watch before the next year-end.
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