Photo par juhansonin via Flickr (CC BY 2.0)In brief:
- Chartered accountant is a protected title reserved for members registered with the Ordre des experts-comptables.
- No general legal requirement forces a small business to use a chartered accountant.
- A regulated liberal profession follows practice and ethics rules set by an order or authority.
- Self-employed nurses, for example, combine standard accounting obligations with rules specific to their professional order.
What a chartered accountant actually does
A chartered accountant is a professional registered with the Ordre des experts-comptables, the only one entitled to use that title. They keep or supervise a business’s accounts, prepare its annual financial statements, and advise on tax, social or management choices, under a precise professional and ethical liability.
What is not a legal requirement
Using a chartered accountant is not a general legal requirement for a business. Some structures do without one entirely and keep their own books, either themselves or through dedicated software, at the cost of a higher risk of error.
When a chartered accountant’s help becomes useful
| Situation | Value of the support |
|---|---|
| Setting up a complex company | Securing structure and tax choices |
| Rapid revenue growth | Anticipating thresholds and filing obligations |
| Tax audit | Representing and defending the business’s file |
Regulated liberal professions
“A regulated liberal profession is overseen by a professional order that governs its practice conditions, beyond standard accounting and tax obligations alone.” — service-public.fr, 2026
Some liberal professions, such as self-employed nurses, combine standard accounting and tax obligations for the self-employed with additional rules set by their professional order: conditions for setting up practice, negotiated fee schedules, continuing education requirements.
How to choose the right level of support
- Assess the complexity of the situation: legal structure, invoicing volume, presence of employees
- Compare the cost of a chartered accountant with the time self-managed bookkeeping would take
- Check whether the activity falls under a regulated profession imposing specific accounting rules
This choice connects with decisions made as early as business registration and the choice of legal structure, as well as tracking deadlines such as the CFE local business tax.
Frequently asked questions
What does a chartered accountant do?
A chartered accountant, registered with the Ordre des experts-comptables, keeps or supervises a business’s accounts, prepares its annual financial statements and advises on tax and social security choices, under professional liability.
Is a chartered accountant mandatory for a small business?
No, there is no general legal requirement to use a chartered accountant, except in a few specific cases such as auditing certain associations’ or structures’ accounts. Many small businesses and micro-businesses do without one.
What is a regulated liberal profession?
A regulated liberal profession, such as a self-employed nurse, is overseen by a professional order or authority that sets rules of practice, ethics and sometimes pricing, in addition to standard accounting and tax obligations.