The key issues
Specific accounting rules
Associations follow their own accounting standard: dedicated funds, volunteer contributions, grants.
Funders
Grants, agreements, financial reports: your partners expect reliable information on time. This specific work is organised to suit, depending on your funders. See cost accounting for associations
Tax
Non-profit in principle, but some activities can make an association liable to commercial taxes.
Employment
Payroll, collective agreement, subsidised contracts: the association as an employer.
What we can take care of, à la carte
- Bookkeeping or review
- Annual accounts under the applicable standard
- Payroll and social filings
- Grant follow-up and financial reports, tailored
- Analysis of the tax situation
- Preparation of the general meeting
Statutory audit: above certain thresholds of grants or donations, an association must appoint a statutory auditor. Nadir El Jouaidi, statutory auditor, can act in that capacity, provided that Hexaconto, the firm he chairs, is not the association’s accountant and does not otherwise support it (self-review prohibition). See statutory audit
Estimate your budget now, for your situation: estimate my budget
Frequently asked questions
Non-profit association in France: does it have to keep accounts?
All associations must be able to account for their management. Full accounts become mandatory in some cases: significant economic activity, grants above thresholds, public fundraising.
What are dedicated funds?
Resources received for a specific purpose and not yet used at year end: they are carried forward in a dedicated account.
Non-profit association in France: does it pay tax?
In principle not, when its management is disinterested and its activity non-profit. Profit-making activities may make it liable to VAT and corporate tax.
Can the directors of an association be paid?
Under strict conditions, linked notably to the association’s resources, without calling its disinterested management into question.
Does your accounting firm work in English with international non-profits in France?
Yes, with your board and your funders, including foreign ones; statutory documents remain in French.
Employer or grant-funded association: does your accounting firm in France handle the accounts, payroll and grant follow-up?
Yes. The accounting engagement covers bookkeeping or review and the annual accounts under the applicable standard; payroll, grant follow-up and financial reports, analysis of the tax situation and preparation of the general meeting are offered on request and priced in advance. Your accountant looks at the whole picture: any taxable activities, your funders’ requirements, your obligations as an employer. Your members and funders receive reliable information, on time. In 2 minutes, your meeting is booked; in 5 more minutes, your fee estimate is shown. Get my free meeting and quote
Employer or grant-funded association already working with an accountant in France: how do you join us?
It is simple: you send your termination letter to your previous firm (we give you an example to adapt), and we organise the handover of your file with them, in line with professional rules. The handover takes into account the timing of your general meeting and the reports your funders expect. See the steps to change accountant
The forecasts, cash-flow plans, dashboards, simulations, studies and analyses mentioned above are additional engagements, à la carte. Each one is quoted in advance, at the frequency you choose.