In France the roles traditionally associated with a « Certified Public Accountant » are performed by the Expert Comptable (accountant and consultant and the Commissaire aux Comptes (Auditor). The term « Certified Public Accountant » is used in this document to cover both areas of activity. His daily presence on the terrain and his wide range of experience have taught him how to master the economic and financial instruments necessary to achieve better performance with greater security. A master in the art of reading and interpreting the figures with which he is involved, the certified public accountant is also an expert in many fields. Well trained and armed to tackle the problems encountered in the accountancy, legal, tax, social, data processing and audit areas, the Certified public accountant is the ideal negotiator to represent the company for whom he is the «experienced consultant » par excellence, i.e. the company management consultant.

Dedication & efficiency

Going beyond his traditional role he is consultant, confidant and a source of new ideas to inspire the company manager, he gets involved in this strategy of success this is the certified public accountant’s everyday role.

Competence & Contact

He establishes direct contact with the company’ s managers and personnel and by participating in the development of a sharing knowledge, which contributes to the optimisation of results; this is the chartered accountant’s constant objective.

Confident & Independent

Development of a trusting relationship, responding rapidly to the client’s requests, fulfilling the role of the adviser able to being in the highly specialised consultant when necessary, these are professional capacities of the certified public accountant : both available and objective, this is the permanent hall mark of a certified public accountant.


Respect for legal obligations in the area of accounting and advising on software programs are the main concerns of your certified public accountant. These are the bases on which he works in order to provide the best possible service.

Because he knows your company...

The certified public accountant will only propose accountancy and financial information system once he has mastered all the company's information circuits, the approach is not being the same for a printer, a bank, a shopkeeper, a construction company or a charity organisation.
His knowledge and excellent understanding of business enables him to find appropriate solutions to your problems : the setting-up of a system of accounts, keeping the accounts, supervising the accountancy department, definition and follow-up of the management accounting system, budgets, management control, preparation of periodic statements, balance sheets and profit and loss accounts. Quite simply, the certified public accountant will establish a relationship with you based on trust and frankness his assignment letter describes in advance the services he will render and indicates their cost.

...he gives figures their real meaning!

The certified public accountant knows how to interpret figures and points out their significance. On this basis the company manager can use them to the full, to anticipate management's need for figures and participate in the improvement of the business' performance.
No dynamic strategy can be envisaged without a permanent dialogue between the person who makes the choice and the certified public accountant who supplies and checks the impartial nature of the information on which choices are based


Organise information circuits, set up data processing, provide management advice, the certified public accountant easily handles all these tasks, each of which is inter-linked with the others. And when necessary, he knows when to call in other experts.

Strategy, advice on organisation...

The Certified public accountant will help you define your general management goals, set up both the organisational chart and the structure of your company. He will advise you on decentralisation, setting-up companies, mergers and diversification.
His intervention will prove to be essential in creation links between departments, document and information transmission circuits and in finding the best type of internal structure to optimise the use of various competences.

…and in data processing…

The certified Public Accountant on the basis of his experience, can provide on a completely objective basis, advice on configuring data processing system. In particular he ensures that it is flexible, produces information rapidly, easy to dialogue with and really understandable for the employees. He prepares the feasibility study, then writes up the system specification, examines supplies offers, assists in he final choice, participates in the installation and helps train the staff to use it.

…he will enable to improve performance by anticipating.

Due to his knowledge of management, finance and business generally, the certified public accountant will propose the best tools and indicators at the base of the company's success : budget management, analysis of costs, of margins, of profitability, budgetary control, performance indicators, establishing management and financial ratios analysis rate of return on invested capital and choice of financing.
Financial and management information is the basis for the decisions made by most company's chief executive. They enable one to rectify, anticipate and develop successful, reliable and winning strategies.


Accounting regulations on the one hand anti business, tax and employment law on the other hand, these are matters which are often closely linked. Because of his excellent knowledge of one aspect, allied with detailed knowledge of the other, the certified public accountant is very well placed to give (in addition to his accounting work) relevant advice and propose the best solution, taking into consideration all aspects of the problem. He will identify the moment when it is necessary to call in the specialists.

Starting with the solutions he recommends...

The initial choice offered to a business should be examined with the utmost care. The type of company, the tax system, the clauses of employment contracts are all determining factors in deciding the future of the company. The certified public accountant is aware of the advantages and disadvantages of the different formulas, the pitfalls and the subtleties, and is able to find best solutions in any particular case.

...he installs...

After having given advice on a decision, the certified public accountant carries through and firmly puts into operation the solutions on the terrain by the compilation of appropriate documents and by carrying out the necessary operations this entails.

...and ensures the daily follow-up supervision.

The certified public accountant checks, in addition to the legality, the coherence of the company’s operations with the available legal, tax and social options. He ensures the preparation of the multiple periodic tax returns of all types. He is after all, the best placed person to assist you in the event of a tax or social security services inspection where he is recognised as an able negotiator.
Due to the fact his professional expertise is constantly being up-dated and that he is present on different fields of action, the certified public accountant is in a position to warm you from the consequences advising from complex and changing legislation. He recommends the solutions which would be best suited to your company. He knows how best to defend your interests. And lastly, you can benefit from his knowledge about new opportunities leading to the opening up of the international markets.

l’Expert-Comptable vous prévient des possibilités d’une législation complexe et changeante et préconise les solutions adaptées à votre entreprise. Il sait défendre vos intérêts avec efficacité et autorité. Enfin, il peut vous faire bénéficier des nouvelles opportunités qu’offre l’ouverture des marchés internationaux.