The areas of expertise of an accountant

Balance sheets

An accounting balance sheet must be drawn up every year, usually completed by a qualified Chartered Accountant registered with the OEC (Institute of Chartered Accountants) The balance sheet shows your company's assets, highlighting what the company owns and what it owes. The accounting balance sheet is has to be balanced, i.e. the total assets equals the total liabilities.

Tax returns

The Chartered Accountants Guide offers you accounting professionals looking for the best tax solutions as part of their ongoing accounting and administrative roles. Based on the figures they have worked on and confirmed, our partners help taxpayers with their tax obligations and provide them with the peace of mind they need.

Payroll management

Accounting firms offer their clients preparation of employees' pay slips at each month end. A real benefit for the company which can outsource a difficult, risky (in the event of any errors in calculation) and repetitive task to concentrate on its core business and thus save time and productivity.

Social security

Social security submissions go hand in hand with payroll management, because once they have been submitted, it is then necessary to pay the various social security contributions (monthly, quarterly or annual) such as: social contributions, unemployment wage guarantee contributions, vocational training contributions, pension contributions. To be done before the 5th of the month for companies with less than 50 employees, and the 15th of the month for those with 50 or more employees.

Personnel management

More and more accounting firms are playing an "HR" role for their clients, who often need assistance in the administrative management of staff. This is a particularly useful role for various functions such as: Administrative tasks around employment (employment contract, choice of collective agreements, etc.), management of maternity leave or sick leave (request from the services concerned for the payment of benefits, etc.).

Accounting maintenance and review

A company has to keep accounts to record all the various current operations (purchase and sales invoices, expense reports, etc.) in order to draw up the year end balance sheet (representing the company's assets and liabilities) and the income statement. A chartered accountant also has to establish the tax package for calculating the amount of corporation tax or income tax payable.

Cost accounting

Cost accounting is a real "management tool". It analyses a company's activities and their profitability in order to determine their performance. This accounting system details the results produced on the basis of the costs incurred. That makes it possible to answer frequently asked questions (What is most cost-effective and profitable? What are the decisions to be made?)

Legal Secretary

Your accounting firm may also have a role as a legal advisor, a specialist knowledge of legal procedures and terms used are essential. It can assist professionals in their roles and manage various drafting tasks such as: Minutes of general meetings, amendments to the articles of association, deeds of transfer of interests or shares, etc.

Personal asset management

The asset management consultant is an expert who can support his clients in achieving their projects and helps to optimise their assets from a financial, legal and tax perspective. He would be the point of contact for property management and yield. He will be able to advise you on investment in real estate or movable property for best diversification.

Support for business start-ups

The process of creating a company requires a chartered accountant for many reasons. Risky but exciting, it needs someone who is an expert in the field. But also because decisions taken in the context of a business creation should never be taken lightly. The Chartered Accountant is a real performance lever and helps to guarantee the company's sustainability.

Company acquisition consulting

The chartered accountant is the key partner in a business takeover. Acquisition is a complex project but it is a great opportunity. The accounting professional will help you towards achieving this project at every step of the way. The Chartered Accountants' Guide explains the consulting role of an experienced Chartered Accountant in the company acquisition process by answering frequently asked questions: What does it cover? What are the advantages?

Import/export consulting

Our accountants will help you analyse your stock flow and set up administrative procedures at each stage to define your company's exposure to currency risk, recommending an appropriate hedging policy. Establish Incoterms and use them to report on stock management. They are there to help you set up effective internal procedures for monitoring and valuing inventory.

Audit Commissioner

As a Statutory Auditor appointed as Audit Commissioner he is independent and external to the company. He assesses the contributions in kind of a company constituting the share capital. For sole trader simplified joint-stock company or simplified joint-stock company, an Audit Commissioner is mandatory. However, it is optional for sole trader limited liability company and limited liability company provided that the value of each contribution is under €30,000 and that the total amount of contributions in kind is less than half of the share capital.

Statutory auditor

The primary role of the Statutory Auditor is to monitor the timeliness and accuracy of a company's annual accounts in accordance with the standards in force. He confirms and guarantees that the annual accounts reflect the company's assets and financial situation. He is obliged to mention any anomaly or irregularity to managers and shareholders. He compiles a general report presenting conclusions.

Account consolidation

The consolidation of accounts is a legal requirement for entities that reach a certain threshold. However, the presentation of consolidated financial statements adds an additional dimension to your company's image and gives it an overall financial viewpoint. It is a useful tool for communication with your partners that will improve the readability of your accounts and understanding of your activity.

Acquisition and disposal audit

An acquisition audit enables an optimal and safe acquisition of a company using a detailed investigation covering various angles (accounting, financial, legal, social, real estate and other analyses). It highlights the opportunities and/or risks of a possible acquisition. As for a disposal audit, it enables management of the best and most timely transfer of a company.

Income tax return

Any individual whose tax domicile is in France (according to Art. 4A & 4B of the CGI) has to file an income tax return. This must be done online if your reference tax income for 2016 is over €15,000 and/or if your main residence is connected to the Internet. From 2019 it will be mandatory to carry it out online. A declaration has to be made for every household and is mandatory even for low-income households.

Accounting and financial audit

The primary role of the accounting and financial audit is to certify the accounts of a company. It makes it possible to check the compliance, honesty and reliability of its accounts in accordance with the legislation in force. The accounting audit also has a forecasting function (compiling dashboards) to ensure the company's sustainability. It is a valuable technical asset.

Merger Auditor

The main role of the Merger Auditor is to verify the compliance, conformity and honesty of a company's financial data during a merger. He is able to certify the annual accounts of the company, and ensures that they are properly conducted. It is a legal obligation for public limited companies, limited liability companies, limited partnerships limited by shares and simplified joint-stock companies.

Conversion Auditor

As a financial professional, he becomes involved as soon as a company is transformed into a joint stock company. He has the technical legal knowledge necessary for the process to be carried out properly. The Conversion Auditor assesses the value of the company's assets and draws up an accounting inventory of the company's position. His role is to verify the value of the company's assets and certify that the shareholders' equity is at least equal to the share capital.

Training in business start-up

From the birth of an idea, the creation of a business plan and right through to launching a company, a number of tasks have to be carried out. The training in starting up a business is carried out using courses covering the essential concepts for creating or developing a company (procedures to be completed, administrative documents to be submitted...)