Accounting obligations

Last modified:

Thursday 31 October 2019

Not all companies are covered by the same accounting regime, and so their obligations vary depending on:

  • their legal form,
  • their activity sector,
  • their turnover,
  • their final balance,
  • the number of people employed.

There are four main company categories:

  • sole proprietorship, which can make use of simplified accounting.

  • micro-companies, which can prepare simplified annual accounts according to a micro-scheme specially designed for them.

  • small companies, which must provide comprehensive double accounting and can opt for a simplified scheme.

  • large companies, which must provide their annual accounts according to a comprehensive scheme. 

Non-profit organisations and associations also need to respect some accounting requirements.

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