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.

Architecture firms employing staff fall under the Convention Collective Nationale des Entreprises d'Architecture (IDCC 2332). The agreement defines specific classifications (architect-collaborator, project leader, draftsperson, secretary), seniority bonuses, mandatory healthcare and provident schemes. Salary grids are updated annually through branch agreements.

For the agency principal, the choice between liberal practice (BNC) and incorporation into a SARL d'architecture, SAS d'architecture or SCP d'architecture has material consequences: liberal practice keeps the CIPAV affiliation and the simplicity of Form 2035, while incorporation under IS allows depreciation of acquired goodwill and salary/dividends optimisation once profit exceeds €80,000-100,000 per year.

Modern architecture agencies typically use software like Revit, ArchiCAD, AutoCAD plus a time-tracking layer (Bestime, Studio Designer, Toggl) to allocate hours to projects. The cost view that matters: budgeted hours per phase vs actual hours, by team member and seniority level.

A phase that runs 30% over budget on hours is a margin warning that the accounting needs to surface monthly. Without time tracking and project-level cost reporting, the architect manages by feel rather than by data — and finds the year-end result surprising.

Every licensed architect must hold professional civil liability insurance via the MAF (Mutuelle des Architectes Français) or an equivalent. The premium is partly proportional to fee revenue and partly to the type of projects (housing, ERP, industrial, healthcare — risk weighting differs). MAF premiums are fully deductible from BNC or IS taxable profit.

Foreign architects and international agencies setting up in France face two layers at once: registering with the regional Ordre des Architectes (the diploma must be recognised) and choosing a structure, whether liberal practice under BNC with Form 2035 and CIPAV, or an incorporated SARL, SAS or SCP d'architectes with a majority of architects in the capital. MAF cover and its attestation remain mandatory on every contract.

Cross-border billing also needs care. Where you bill and where the project sits drive the VAT treatment, and disbursements rebilled at exact cost stay outside the VAT base only when clearly identified on the invoice. We secure the position before the first fee note.

We combine architect-sector accounting expertise (phase billing, FAE accruals, MAF, CIPAF, IDCC 2332 payroll), Pennylane integration and project-margin reporting, plus structural advice on the BNC → SAS d'architecture progression. Free quote within 24 hours, first diagnostic meeting on the house — review your current setup and define a 12-month roadmap.