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Chartered Accountant Training Organizations
Your accountant specialized in professional training
Hayot Expertise supports training organizations, apprentice training centers (CFA) and independent trainers with their accounting and compliance. Qualiopi certification, Educational and Financial Assessment (BPF), OPCO conventions: we master the regulatory ecosystem of professional training.
The accounting specificities of the training
Qualiopi certification
Since January 1, 2022, Qualiopi certification is mandatory to benefit from public or shared funding (OPCO, CPF, France Travail). Our firm supports you on the financial side:
- ▸Qualiopi indicators linked to financial management
- ▸Financial documentation for the certification audit
- ▸Reporting of results indicators
Educational and Financial Assessment (BPF)
Every training organization must send a GMP to DREETS (formerly DIRECCTE) each year:
- ▸Declaration of products by type of financing (OPCO, CPF, companies, individuals)
- ▸Distribution of teaching and administrative loads
- ▸Number of trainees and volume of hours
- ▸Deadline: April 30 each year
OPCO training and invoicing agreements
- ▸Establishment of compliant training agreements
- ▸Invoicing to OPCOs (Akto, Atlas, Opcommerce, Standardization, etc.)
- ▸Management of payment subrogations
- ▸Monitoring of collections and reminders
VAT and training
- ▸VAT exemption (article 261-4-4°-a of the CGI): continuing professional training
- ▸Tax certificate issued by DREETS
- ▸Applicable VAT: advice, non-eligible coaching, additional services
Our services for training organizations
Accounting & Taxation
- ▸Accounting adapted to training flows (agreements, grants, CPF)
- ▸VAT management (exemption or partial liability)
- ▸Annual balance sheet and tax return
- ▸Tax and social declarations
Specific obligations
- ▸BPF: preparation and submission of the Educational and Financial Assessment
- ▸Activity declaration number (NDA)
- ▸Qualiopi reporting (financial indicators)
- ▸Certification of accounts (if thresholds reached)
Creation and structuring
- ▸Choice of status: SASU, SARL, association law 1901
- ▸Business plan training organization
- ▸NDA request and DREETS procedures
- ▸Qualiopi certification support (financial aspect)
Social management and payroll
- ▸Pay for salaried trainers
- ▸Management of external stakeholders (subcontracting, porting)
- ▸Collective agreement for training organizations
- ▸Social declarations and DPAE
Customer case: Digital training organization
Profile:
- ▸SASU, CA €400,000
- ▸3 employee trainers + 10 external speakers
- ▸Financing: 60% OPCO, 25% CPF, 15% direct companies
Our support:
- ▸Implementation of analytical accounting through training program
- ▸Preparation of the annual BPF
- ▸VAT management (partial exemption)
- ▸Optimization of manager's remuneration
- ▸Qualiopi compliance maintained without reservation
Why choose Hayot Expertise?
✅ Training expertise: GMP, Qualiopi, OPCO conventions mastered ✅ Compliance: Specific declarations and obligations respected ✅ Management: Reporting by program and by financier ✅ Growth: CFA development and structuring support
Accounting firm professional training
📞 Request a discovery meeting - 58 rue de Monceau, 75008 Paris
Useful resources for your sector
Our guides and articles for training organizations: