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Chartered Accountant CSE - Social and Economic Committee
Your accountant specialized in CSE
Hayot Expertise supports Social and Economic Committees (CSE) in their accounting and management obligations. Since the reform of the Labor Code, the CSEs have reinforced accounting obligations: we help you respond to them with rigor and education.
The accounting obligations of the CSE
Size of the CSE and obligations
| CSE Resources | Accounting obligations |
|---|---|
| < €153,000 | Ultra-simplified accounting: recipe/expense book |
| €153,000 – €3.1M | Simplified accounting: balance sheet, simplified income statement |
| > €3.1M | Complete accounting: balance sheet, income statement, annexes + audit |
Operating budget (0.2% or 0.22%)
- ▸Financing of CSE economic missions
- ▸Use of expertise (accountant, independent expert)
- ▸Training of elected officials
- ▸CSE communication
ASC Budget (Social and Cultural Activities)
- ▸Holiday vouchers, gift vouchers
- ▸Subsidies for travel, shows, leisure
- ▸Christmas tree, back to school
- ▸Supplementary mutual insurance (participation)
Our missions for the CSEs
Annual accounts assistance mission
Legal mission (article L.2315-76 of the Labor Code):
- ▸Preparation of the CSE's annual accounts
- ▸Report on regulated agreements
- ▸Presentation in plenary meeting
- ▸Management report for the Assembly
Economic assistance mission
Right to expertise (article L.2315-80 of the Labor Code):
- ▸Examination of the economic situation of the company
- ▸Analysis of strategic directions
- ▸Review of social policy (remuneration, employment)
- ▸Expertise in the event of collective dismissal
Current accounting of the CSE
- ▸Maintaining CSE accounts
- ▸Monitoring of operating and ASC budgets
- ▸Tax declarations (if lucrative activities)
- ▸Bank reconciliations
Training of elected officials
- ▸Accounting training for CSE treasurers
- ▸Reading and analysis of company accounts
- ▸Understanding of the BDESE (Economic, Social and Environmental Database)
- ▸Rights and obligations of the CSE
Customer case: CSE large company
Profile:
- ▸CSE of a company with 500 employees
- ▸Operating budget: €180,000
- ▸ASC budget: €450,000
Our support:
- ▸Annual account assistance mission
- ▸Training of the new treasurer
- ▸Support during consultation on strategic orientations
- ▸Analysis of the company's forecast accounts
Why choose Hayot Expertise for your CSE?
✅ CSE expertise: Assistance and advisory missions ✅ Pedagogy: Support and training of elected officials ✅ Rigour: Compliance with the obligations of the Labor Code ✅ Independence: Registered accountant, guarantor of neutrality
CSE accounting firm
📞 Request a discovery meeting - 58 rue de Monceau, 75008 Paris
Useful resources for your sector
Our guides and articles for CSEs and works councils: