Chapter Ic: Professional accountants

Articles in this section · 2

1649 quater L1649 quater M

Article 1649 quater L

French General Tax CodeIn force
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Updated 7 Nov 2023

For the application of the provisions of 1° of 7 of Article 158, certified public accountants must have an authorisation issued by the Government Commissioner to the regional council of the order of certified public accountants in whose jurisdiction they are registered, after an opinion from the regional council if it is requested by an independent certified public accountant or a certified public accountancy firm, or after an opinion from the national registration commission provided for in Article 42 bis of Ordinance no. 45-2138 of 19 September 1945 establishing the Ordre des experts-comptables and regulating the title and profession of chartered accountant if it is requested by a management and accounting association.

They must also enter into an agreement with the tax authorities covering a period of three years in which they undertake:

1° to endorse the tax documents sent by their clients or members, or the tax documents they draw up on behalf of their clients or members, after ensuring that they are in order and having asked their clients or members for any useful information and documents likely to establish the reconciliation between the tax results and the accounts ;

2° Carry out, in respect of their clients or members, depending on the nature of their activity, all the tasks provided for in Articles 1649 quater C to 1649 quater E or articles 1649 quater F to 1649 quater H, under the conditions laid down in the same articles;

3° To submit to a specific inspection by the tax authorities which does not constitute, either for them or for their customers or members, the start of one of the procedures mentioned in Articles L. 12 and L. 13 du livre des procédures fiscales;

4° (Repealed);

5° (Repealed);

6° (Repealed).

The conditions and procedures for issuing the authorisation, concluding the agreement with the tax authorities and the audit are specified by decree in the Conseil d'Etat.

Clients or members of chartered accountancy professionals are subject to the obligation set out in article 1649 quater E bis.

Mariela Petrova

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Any time a strategic decision changes how the company is owned, governed or contractually bound — incorporation, fundraising, M&A, restructuring, shareholder agreements, or major commercial contracts. Earlier engagement always costs less than later remediation.

A notary (notaire) is a public officer who authenticates specific deeds (mainly real-estate transfers and certain family-law acts). A corporate lawyer (avocat) advises on strategy, negotiates and drafts company documents, and represents you in disputes. The two roles complement rather than overlap.

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The SAS (Société par Actions Simplifiée) is the default choice for most international structures: flexible governance, single shareholder allowed, no minimum capital, and works cleanly with foreign holding entities. We assess SARL, SA, SCI on the merits when the situation calls for it.

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We work on fixed fees for clearly scoped engagements (incorporation, contract drafting, audits) and on monthly retainers for ongoing advisory. Hourly billing is the exception, not the default. You always know the cost before work starts.

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Absolutely. We routinely coordinate with your in-house counsel, expert-comptable or notaire — pragmatic collaboration is the norm, not the exception. We send them everything they need to do their part without duplicating work.

Mariela Petrova

Mariela Petrova

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Communications protected by professional secrecy — secret professionnel de l'avocat, Article 66-5 of the Law of 31 December 1971.

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