Freelancers: Do you need an accountant?


At what point should an independent worker contact accountant services? According to the legal status of the companyAnd Should chartered accountant skills be preferred or not? fromfinance audit? HExplanations…

Accounting Obligations of the Freelancer

Legally, a freelance professional is not obligated to use the services of a chartered accountant. However, depending on the status of the entrepreneur, it is highly recommended that he be accompanied in the management of his accounts.

Freelancers who carry out their activities under the small projectsIsa Benefit from a reduction in bookkeeping. In fact, this is limited to keeping a simple revenue book and record of purchases (for merchants only). So an accountant is not necessarily useful.

For the self-employed under the SAS, SA, SARL or EURL system, the EIRL has even greater accounting obligations. Actually, that they Complete accounts (sales, purchases, bank records, etc.) must be maintained and annual accounts submitted each year (balance sheet, income statement, appendix).

Therefore, requesting the services of an accountant is essential.

Chartered accountant or auditor?

The chartered accountant and auditor do not interfere for the same reasons in the management of The practical life. However, their tasks are complementary.

The main role of the accountant is to keep company accountsMBut he can alsoAndOn behalf of the independent:

  • write verbs;
  • Execution of social and tax returns;
  • payroll setting;
  • Organizing the proper management performance of the company;
  • tax optimization;
  • Management her money.

checkerMeanwhile, it intervenes in these other cases:

  • The The company set up by the freelancer is SARL, EURL or even SNC and it crosses two of the following three thresholds: 3100000Business number in euros, 1550000Euros of the total balance sheet, more than 50employees;
  • The Freelancers, who fall under the status of SAS or SASU, control one or more other companies or exceeds two of the following three thresholds: 2000000fromBusiness number in euros, 1000000AndEuros of the total balance sheet, more than 20employees.
  • The Self-employment is subject to SA or SCA.

Thus, the use of the services of an accountant is not always mandatory for an independent accountant.

(Image credit: istock)

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