Accountant for architects

An accountant for architects needs to understand how project-based revenue works. Architectural fees spread across phases — sketch design, developed design, technical design, tender, contract administration and handover — which means cash flow depends on milestone billing, not on a regular monthly pattern.

A busy agency with a full order book can still face cash problems if invoicing lags behind completed phases, if disbursements are not rebilled, or if the contribution margin per project is not tracked properly. Good accounting connects the project file to the financial statement.

French architectural contracts split fees across phases: APS, APD, PRO, DCE, ACT, DET and AOR. Each phase represents a percentage of the total fee. The accounting challenge is matching income recognition with actual work progress while keeping cash flow readable against upcoming costs — payroll, rent, subcontractors and insurance.

We build a project-level dashboard that tracks billed versus earned fees, pending invoices, expected phase completions and cash needs over the coming months. This turns the project schedule into a cash forecast.

Disbursements (débours) are costs advanced on behalf of clients — structural engineers, acoustics consultants, surveyors and other technical specialists. The accounting treatment matters: they must be separated from own-account expenses and rebilled at cost, or they distort the agency's real margin.

The same logic applies to subcontracted design work. If a sub-consultant is billed directly to the project, that fee should not be confused with agency overhead. Properly isolated, disbursements and sub-consultants reveal the real contribution margin: what the agency earns on its own design work once pass-through costs are removed.

MAF (Mutuelle des Architectes Français) is the professional liability insurer for licensed architects in France. The premium is partly indexed to fee revenue, making it a variable cost that needs to be budgeted forward. It also affects break-even analysis at the agency level.

We ensure MAF premiums are correctly deducted, documented and included in project cost comparisons, and that insurance renewals are anticipated in the annual cash plan.

Architects who operate as liberal professionals under the BNC regime file Form 2035 and are affiliated to CIPAV for retirement and disability. CIPAV contributions are income-based and paid with a lag, which creates a cash provisioning need.

Key deductible costs on Form 2035 for architects include: MAF premiums, office rent, professional subscriptions (Ordre des Architectes), software licences (AutoCAD, ArchiCAD, Revit), continuing education, travel and vehicle costs. The deduction framework should be documented consistently to withstand a tax review.

The most useful measure for an architecture firm is not gross revenue — it is the contribution per project after direct costs (disbursements, sub-consultants, time spent by junior staff) are removed. A project with a large fee can be low-margin if it is overscoped or if billing is incomplete.

We build a project profitability tracker comparing billed fees, time cost, sub-consultant cost and disbursements to produce a per-project contribution margin. Over time this informs pricing decisions, scope negotiation and staffing choices.

Many architects start as sole practitioners under BNC. As the practice grows — first hire, partner entry, studio space — the right structure changes. We model the tax and social cost impact of staying in BNC versus incorporating (SARL, SAS or SELARL).

For agencies with multiple partners, we advise on shareholders' agreements, partner compensation frameworks and exit or buy-out provisions. When partners buy commercial premises, separating a property-holding company (SCI) from the operating entity often produces a cleaner structure and better financing capacity.

Many architects acquire an existing practice or merge with a smaller studio. The valuation of a practice depends on fee revenue stability, client relationships, staff retention, equipment, ongoing project commitments and the terms of the professional liability transfer. We review the financial statements, rebuild the real operating margin and model the acquisition financing against the acquirer's cash position.

We understand that an architecture practice is not a standard service business. Revenue is project-driven, cash is lumpy, the cost base includes both fixed overhead and project-variable costs, and the regulatory environment — Ordre, MAF, CIPAV — adds specific obligations. Our support goes beyond the annual accounts. We give architects and agency principals a practical reading of margin, cash and structure.