The role of chartered accountants and regulated liberal professions
The role of a chartered accountant and how regulated liberal professions work in France, explained simply.
Read moreAccountants and professions
Chartered accountants and regulated professions follow specific rules that this section explains without using a protected professional title for writers who are not registered members of the Ordre. The aim is to help a manager or professional understand what each interlocutor actually does.
The articles detail the exact role of a chartered accountant, the cases where hiring one becomes useful or necessary, and the accounting and social security specifics of regulated professions such as self-employed nurses or other regulated occupations.
Sources used include the French Ordre des experts-comptables, service-public.fr and the specific regulatory texts for each profession mentioned.
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Frequently asked questions
What does a chartered accountant do?
A chartered accountant, registered with the French 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' accounts). Many small businesses and micro-businesses do without one, at a higher risk of error.
What is a regulated professional occupation?
A regulated professional occupation, such as a self-employed nurse, is overseen by a professional body that sets rules of practice, ethics and sometimes pricing, in addition to standard accounting and tax obligations.