French CPA in Paris: Expert-Comptable for Foreign Companies

When a foreign company searches for a French CPA, it is usually trying to solve two questions at once: which regulated professional in France should handle the work, and which local firm can actually run the French accounting, VAT, payroll and annual-close process in a way HQ can use. That is the type of engagement we structure at Hayot Expertise for foreign companies, French subsidiaries, branches and international finance teams.

Our Paris 8 firm is led by Samuel Hayot, a French expert-comptable and statutory auditor (commissaire aux comptes) registered with the French Ordre des experts-comptables. We manage French compliance, bookkeeping, recurring tax work, payroll and communication with management teams outside France. You can contact us to scope your engagement.

This page is for companies, subsidiaries, branches and foreign groups. If you are a US individual living in France and need help with 1040, FBAR, FATCA or the France-US tax treaty, see our dedicated French CPA for Americans in Paris page.

A French CPA does not exist as a regulated title in France. The regulated equivalent is the expert-comptable, who handles bookkeeping, VAT, payroll, annual accounts and recurring tax filings. For statutory audit and account certification, the dedicated profession is the commissaire aux comptes.

A US CPA, UK ACA or Canadian CA title does not allow holders to practice statutory accounting in France. For a foreign group, the local counterpart remains the expert-comptable. Our article French CPA: the equivalent of the French expert-comptable covers the regulatory distinction in full.

We most often work on situations such as:

• a French subsidiary of a foreign group needing clean local books and reliable deadlines;
• a branch or French operating presence needing accounting, tax and social security structure;
• a foreign founder launching a French company and wanting to avoid setup mistakes;
• an HQ finance team or CFO needing a local partner for close, VAT and the French tax package;
• a foreign company hiring in France setting up payroll and employer compliance.

The objective goes beyond producing French numbers: making the French setup controllable for decision-makers managing multiple countries and reporting frameworks.

Local bookkeeping and close process#

We run French bookkeeping, document flow, account review and periodic close, with a documented working file HQ can actually use:

• day-to-day bookkeeping and bank reconciliations;
• monthly or quarterly review;
• support on sensitive account balances;
• annual-close preparation and permanent file;
• documentary coordination with HQ or external advisers.

VAT, tax and recurring compliance#

The French filing calendar is dense and penalized on late filings. We take care of the recurring obligations:

• French VAT: monthly CA3 return due between the 19th and 24th depending on legal form, or annual CA12 for the simplified regime;
• Corporate income tax: four installments (15/03, 15/06, 15/09, 15/12) and balance on 15/05;
• Annual tax package (liasse 2050): filed no later than 3 May for a 31/12 year-end;
• responses to standard tax administration requests;
• local calendar management (CVAE, CFE, payroll-based taxes).

Where the tax component becomes more technical, this engagement coordinates with our French tax advisory service.

Payroll and employer compliance in France#

As soon as a company hires in France, payroll becomes a real compliance project:

• first-hire setup and DPAE declaration;
• payslips and monthly DSN filing on the 5th or 15th depending on headcount;
• recurring employer obligations (health insurance, provident scheme, employee savings);
• onboarding, offboarding and sick-leave formalities;
• alignment between French payroll requirements and group constraints.

Where payroll becomes central to the engagement, we extend through our French payroll service.

HQ coordination and group reporting support#

A foreign company needs more than French annual accounts. It needs a local partner connecting local production to group expectations:

• explaining French GAAP (PCG) to teams familiar with IFRS or US GAAP;
• producing local information in a format HQ can directly use;
• coordinating multi-currency and multi-standard reporting;
• clarifying deadlines, evidence and sign-off expectations;
• surfacing French compliance issues before they disrupt group reporting.

Multi-currency accounting, IFRS and transfer pricing#

For groups consolidating in IFRS, US GAAP or a proprietary group framework, the engagement includes:

• multicurrency bookkeeping (USD, GBP, EUR and others) with FX gain/loss treatment and translation adjustments;
• bridge from statutory French GAAP (PCG) accounts to the IFRS or US GAAP consolidation package HQ expects;
• handling of temporary differences (deferred tax assets/liabilities) and standard consolidation adjustments;
• transfer pricing documentation: intercompany flow mapping, pricing methodology, OECD-compliant documentation report, French Form 2257 filing with the tax package;
• coordination with group legal or tax teams on intercompany service agreements and pricing policies.

Groups with more than €400k in annual intercompany transactions are required to maintain transfer pricing documentation, which the DGFiP may request during a tax audit.

Even with a strong group finance function, France keeps its own rules on VAT, closing, payroll, documentation and filings. A setup can look simple on paper and become technical quickly once there is:

• a French entity issuing invoices;
• employees in France;
• French VAT (especially on intra-EU distance sales);
• annual statutory accounts to prepare;
• intercompany flows or HQ reporting deadlines to feed.

The role of the firm: reduce compliance risk, prevent deadline slippage and give management a reliable read on the French position.

Key legal obligations for a foreign subsidiary in France#

Late-filing penalties on the French tax package or VAT returns add up fast on top of interest charges. We manage this calendar so nothing slips through.

Step 1 — Legal and tax registration#

Obtain the SIREN number from the Commercial Court, register for French VAT (EU VAT number), and affiliate with social security bodies (URSSAF, pension funds).

Step 2 — Accounting framework selection#

Statutory accounts are prepared in French GAAP (Plan Comptable Général). If the group consolidates in IFRS or US GAAP, a reconciliation package is produced in parallel.

Step 3 — Tool setup and document flow#

Deploy accounting software compatible with French requirements and group currencies; create a shared document space between HQ and the local firm.

Step 4 — Monthly monitoring#

Bank reconciliations, account review, VAT returns, payroll DSN filings, real-time dashboards accessible to HQ.

Step 5 — Year-end close and filings#

Statutory accounts in French GAAP, filing with the Commercial Court, tax package (liasse fiscale 2050), management report, beneficial ownership declaration where required.

• Regulated French firm: registered with the Ordre des experts-comptables, with dual commissaire aux comptes qualification.
• Working capacity in French and English: French rules explained to HQ, board or foreign investors without translation drift.
• Unified local execution: bookkeeping, VAT, annual accounts, payroll and documentary coordination in one operating framework.
• Paris 8 anchor, nationwide coverage: offices at 58 rue de Monceau, remote support across France.
• Digital tooling: close-process dashboard, shared document space with HQ, automated data capture.

For a wider France-entry perimeter, see also our company formation service or broader accounting support in Paris 8.

1. Initial scoping: French structure, calendar, obligations, risk areas.
2. File takeover: documents, tools, deadlines, reporting expectations.
3. Operational setup: accounting, filings and payroll workflow.
4. Recurring support: French obligations managed, decisions escalated to management or HQ.

The objective: a reliable French framework, readable for HQ and sustainable over time.