10 Questions to Ask an Accountant Before You Sign

Quick answer. Before signing with a chartered accountant (expert-comptable), validate 10 key criteria: sector specialisation, a named dedicated contact, the software in use, the exact scope of the engagement letter (lettre de mission), fee structure and rates, financial-statement delivery timelines, proactive tax and HR advisory, tax and social-security coverage, data portability, and mandatory registration on the Ordre des experts-comptables tableau.

The compliance landscape has grown markedly more complex. Digital payroll reporting (DSN), mandatory e-invoicing and e-reporting (from 2027), the updated professional quality-management standard, CSG changes, and VAT rule updates all demand a genuinely capable accounting partner.

Choosing on price or word-of-mouth alone — without verifying the fundamentals — can be expensive: an absent contact at a critical moment, software that cannot handle your workflow, services assumed to be included but billed as extras, missed deadlines, or a firm without adequate professional indemnity cover. This guide sets out the 10 non-negotiable questions to ask at interview before you sign anything.

1. Are you registered on the Order's professional tableau?#

Why ask it: Registration on the tableau — governed by Ordinance No. 45-2138 of 19 September 1945 — is the only thing that confers the legal right to practise and to use the title of expert-comptable. It is your legal guarantee that you are not dealing with an unqualified bookkeeper or an unregistered salaried employee.

What to expect: The accountant should show you their registration by pulling up the official public directory at www.experts-comptables.fr there and then. They should give you their registration number and the name of their regional council.

Red flag: Any hesitation, a vague answer, a refusal to check in real time, or "Yes, but my renewal is in progress." Only active registration counts.

2. What is your sector specialisation?#

Why ask it: Accounting, tax, and employment rules differ substantially between sectors: HCR (restaurants, hotels), liberal professions (lawyers, doctors, architects), construction (BTP), e-commerce, property, and tech startups each have their own technical rules. A generalist accountant who accepts every type of client is a risk factor for mediocre advice.

What to expect: The accountant names the sectors where they have a solid client base and recognised expertise. They give you the proportion of their clients in each sector, how many years they have worked in it, and what continuing professional development they follow — for example, updated HCR industry standards, or the 2026 micro-BIC rules for furnished rental income.

Red flag: "We work with everyone" or a lack of concrete detail. No verifiable references in your specific sector.

3. Who will be my dedicated contact, and what is their experience level?#

Why ask it: Behind a firm there is always a person. If that person changes every six months, or if it is an unsupervised junior, you face delays, oversights, and loss of continuity.

What to expect: Full name, qualifications (academic degree, years of experience, specialisations), and genuine availability (working hours, a guaranteed maximum response time). Who covers them during absences? Who makes the call on complex matters?

Red flag: No named contact, or frequent turnover. Large firms with 50 or more staff that offer you a "ticket queue" rather than a named individual.

4. What software do you use, and can I access my data in real time?#

Why ask it: Pennylane, MyUnisoft, Sage, Cegid, TiiM, Yooz — the options vary considerably. Some offer genuine real-time client access; others do not. Some interfaces are accessible to non-accountants; others are highly technical. Can the firm handle your payroll software? Can it export your data if you leave?

What to expect: The specific software name, version, and date of the last update. Client access: a document portfolio, draft accounts before sign-off, outstanding-invoice tracking. Data portability: can your data be exported in a standard format (Excel, CSV)? Is there a notice period? What are the export costs, if any?

Red flag: Refusal to export data, outdated software (spreadsheet-based solutions in 2026), an excessive "termination fee," or a tool imposed on you at signing without any comparison offered.

5. What does your engagement letter cover exactly, and what is charged as an extra?#

Why ask it: The lettre de mission — mandatory under Article 151 of the professional Code of Ethics — must specify precisely who does what. Too many accountants use a vague letter, then bill you later for services not mentioned: consolidated accounts, profitability analysis, sick-leave paperwork, advisory opinions, or tax analysis on unusual transactions.

What to expect: A copy of the engagement letter before you sign. It must list: journal entries, ledger centralisation, opening and closing entries, tax return preparation (liasse fiscale), payroll social-data filing (DSN), VAT declarations, routine tax advice, and HR compliance. Everything outside that scope should appear as an optional extra with a stated price.

Red flag: Refusal to show the letter before signing, a very generic or undated letter, no firm signature. Hidden or vague pricing for extras.

6. How are your fees structured — fixed fee, hourly, or per deliverable?#

Why ask it: The billing model shapes your budget and creates hidden incentives. A fixed annual fee is predictable; hourly billing can balloon in a complex year; per-deliverable pricing (financial statements, DSN, VAT return) generates disputes when an extra item appears.

What to expect: A clear structure: €/year fixed, or €/hour with a cap, or a scaled fee (€ for small businesses, €€ for growing SMEs). The inclusions should be spelled out: number of DSN filings, number of VAT returns, number of bi-monthly reviews. Supplementary fees should be transparent: external audit, regulatory filing, contract updates, ad hoc opinions.

Red flag: A quote that does not detail what is included, hourly billing with no indication of anticipated time, or refusal to give a rough annual estimate.

7. What is your timeline for producing annual accounts and the tax return?#

Why ask it: There are legal deadlines for filing the liasse fiscale (for example, three months after the financial year-end for a SARL). Missing them triggers penalties. A firm that delivers accounts in June for a 31 December year-end is dangerous.

What to expect: A firm commitment — for example, "Accounts in February for a 31 December close, tax return in March." A clear document-exchange process: who sends what to whom and by when. Who signs the final tax returns — you or the firm?

Red flag: No committed schedule, a "rush premium" for urgent accounts, or documented late deliveries with previous clients.

8. Do you provide proactive tax and employment-law advisory?#

Why ask it: Running payroll and filing returns is the baseline. A genuinely useful firm advises on tax planning (corporate tax vs personal tax, salary vs dividends, SARL vs EURL vs SASU), restructuring (holding companies, SCI, partnerships), director compensation structuring, optimal reserve policies, VAT management (franchise thresholds, grouping options), and audit-risk reduction.

What to expect: The accountant names specific projects or themes on which they advise clients: optimising the associate current account (compte courant associé), SASU director salary planning, exit or succession strategy, the 2026 CSG/PFU impact on dividends, VAT audit exposure.

Red flag: "We handle compliance and nothing more" or "Advisory is not really our area." No proactive notification when a legal or tax change affects your situation.

9. How does data retrieval work if I end the relationship?#

Why ask it: A change of accountant is always possible. You must be able to retrieve historical records (journals, general ledger, draft accounts), archived payroll data, and third-party data (clients, suppliers, employees) without excessive fees or interminable delays.

What to expect: Online access to a secure client vault (both Pennylane and MyUnisoft offer data export) or delivery on USB drive or external disk. A maximum retrieval timeline — for example, 15 days. Standard format, not a proprietary lock-in. Clearly stated cost (ideally free; at most a single invoice).

Red flag: Data access conditional on serving out a long notice period (for example, six months), an extortionate retrieval fee, or data locked in a proprietary format incompatible with the next firm.

10. Do you hold valid Professional Indemnity Insurance?#

Why ask it: An accountant can make mistakes — an incorrect director salary, a missed deduction, a late filing that triggers a penalty. Professional indemnity insurance (assurance Responsabilité Civile Professionnelle, RCP) protects you if the firm causes you a financial loss. It is a fundamental legal safeguard.

What to expect: Confirmation of an active RCP policy, with current dates. Coverage amount — a minimum of €1 million for a general practice. The insurer's name. Ideally, a certificate provided before you sign the engagement letter.

Red flag: No insurance, a lapsed policy, refusal to produce the certificate, or a deductible so high it is practically worthless (for example, a €50,000 excess).

Sole proprietor / micro-entreprise / auto-entrepreneur: Verify that the firm manages VAT franchise thresholds correctly (€37,500 for services / €85,000 for trade in 2026) and does not impose unnecessary obligations. Ask for full-scope coverage: simplified bookkeeping, income tax filing, and VAT management if you cross the threshold.

Liberal profession: Sector specialisation is essential — the tax rules for lawyers differ substantially from those for doctors or architects. Ask specifically about retirement-provision planning, accrual-basis accounting (comptabilité d'engagement), and deductible expense treatment.

SAS / SARL / EURL: Advisory on optimal director compensation (salary vs dividends, 2026 CSG/PFU impact), the reduced corporate-tax rate (taux réduit IS at 15% up to €42,500), and minority manager social contributions.

Startup / early-stage company: Ask for experience with fundraising, viability audits, grant and tax-credit management (CIR research tax credit, CII innovation credit), and support for rapid growth.

• Mandatory e-invoicing (2025/2026): Does the firm have command of Chorus Pro or approved dematerialisation platforms (plateformes de dématérialisation partenaires)?
• DSN e-reporting: Since 2024, the DSN (Déclaration Sociale Nominative) is filed directly online. Can the firm handle real-time error corrections?
• New quality-management standard (January 2025): Has the firm aligned with the updated professional quality-management standard? This is a regulatory obligation (Arrêté 30 mai 2024, approved standard).
• Anti-money-laundering identity checks: The firm is legally required to verify your identity and that of your beneficial owners before signing. This is mandatory under professional AML standards (normes professionnelles de lutte anti-blanchiment, NPLAB).
• Response-time expectations: Post-2024 regulatory deadlines are tighter. Ask for a stated maximum response time in writing.

At Hayot Expertise, we have supported businesses that have been damaged by a poor choice of accountant: an industrial SME penalised because an overworked contact repeatedly missed quarterly social-security filings; a self-employed professional billed for "advisory" work that was never requested or defined; a startup that lost access to several years of financial data when it left a firm that had no exit procedure.

These three cases share one feature: no one had asked the right questions at the outset. Choosing an accountant is not a passive act — "let us see how it goes" — it is active due diligence. You need to confirm that the partner understands your specific situation, that the relationship rests on clear rules (a precise engagement letter, transparent fees), and that you are legally protected (Order registration, RCP insurance, 2026 quality-standard compliance).

The gap between a strong firm and a mediocre one is most often the clarity of mutual expectations and the rigour of the relationship from day one. These 10 questions are designed to establish exactly that.

Hayot Expertise recommendation. Before signing, draw up a comparison scorecard for three or four shortlisted firms: rate each answer (yes / no / partial), note estimated annual fees, accounts delivery timelines, and software used. Ask for sector references where possible. Having an external adviser — a lawyer or a second accountant — review the engagement letter is worth a few hours of professional fees to avoid larger problems later. Finally, negotiate a short exit notice period (for example, three months) into your contract to preserve flexibility.

What is the average cost of a chartered accountant in 2026? Cost depends on sector, turnover, and complexity. As a general guide: SMEs with €1–5 million in revenue can expect to pay roughly €1,500–€5,000 per year; smaller businesses below €500,000 turnover typically pay €800–€2,000 per year; startups in active growth phase range from €2,000 to €8,000 per year. Always request a detailed written quote before signing.

Can I change accountant part-way through the year? Yes, but allow two to three months for a clean transition. Check your contract duration (usually 12 months with automatic renewal) and the notice period (commonly three months). Send a registered-letter termination notice. Obtain your complete file from the previous firm before they hand over.

Is an online accounting service a viable alternative? It can be, for sole proprietors or micro-businesses with limited complexity. It is less suitable if you need personalised advisory, regular consultations, or in-depth sector expertise. A common workable combination: an online service for day-to-day bookkeeping paired with a specialist accountant for strategic advice.

What is the difference between a chartered accountant and a bookkeeper? A chartered accountant (expert-comptable) holds a regulated degree, must be registered with the Ordre des experts-comptables, can provide legal and strategic advice, and can certify accounts. A bookkeeper (comptable) has no regulated credential, no mandatory registration, handles basic entries, and has no advisory or attestation rights. Engaging a registered firm is your guarantee of legal competence.

Why is the engagement letter important? The lettre de mission is a binding contract specifying: services included, duration, fees, confidentiality terms, responsibilities, and the notice period. It is your legal protection and is mandatory under Article 151 of the professional Code of Ethics. Demand a clear, readable, signed version before you commit.

How do I verify Order registration? Go to www.experts-comptables.fr and use the directory of chartered accountants. Enter the name or address of the firm. Confirm: active registration, not suspended, not struck off. If nothing appears, the title is not valid.

Can I keep my accountant if I change company structure (SARL to SASU, for example)? Yes, but raise the question explicitly. Some firms decline to handle conversions or charge a significant fee for a complete overhaul of the file. A good firm will guide you through the transition and preserve the full historical record.

• Order registration is non-negotiable: Always verify registration on the tableau before signing. It is legal guarantee number one.
• Sector specialisation matters: A generalist costs less upfront but offers weaker advice. Prefer a specialist when the stakes are significant.
• The engagement letter must be detailed: Request a copy before signing. It must list what is included, what is excluded, and the exact price of every optional extra.
• A named, stable contact is essential: A productive long-term accounting relationship depends on a named, reachable individual — not a support queue.
• Modern software and data portability are non-negotiable: Pennylane, MyUnisoft, and equivalent platforms must offer easy export and real-time client access. Reversibility is a critical criterion.
• Professional indemnity insurance and 2026 quality-standard compliance are mandatory: Require proof of insurance and of conformity with the quality-management standard in force since January 2025.

Official sources#

• Ordinance No. 45-2138 of 19 September 1945 establishing the Ordre des Experts-Comptables
• Decree No. 2012-432 of 30 March 2012 on the professional Code of Ethics for chartered accountants
• Ordre des Experts-Comptables — professional directory
• Service-Public.fr — application for registration on the Order's tableau
• Légifrance — Ministerial Order of 30 May 2024 approving the quality-management standard