French Accounting Mandate — Chartered Accounting Firm
Template mandate entrusting bookkeeping to a French chartered accounting firm, specifying scope, fees, duration, and document transmission.
Is an engagement letter legally required when working with a French chartered accountant in 2026?
Yes. Article 11 of the Code of Professional Ethics (décret n° 2012-432 of 30 March 2012) requires the practitioner to conclude a written contract — the lettre de mission — defining the scope and setting out the rights and obligations of each party by reference to the Ordre's standards. Absence of a signed letter constitutes a disciplinary breach, sanctionable by the regional disciplinary chamber, and leaves the firm with no enforceable basis to recover fees in a dispute.
Source: Article 11 of the Code of Professional Ethics for chartered accountants (décret n° 2012-432 of 30 March 2012) — written engagement letter obligation, Légifrance · updated 2026
About this form
The engagement letter (lettre de mission) is the written contract that formalises the mandate given to a registered French chartered accountant (expert-comptable inscribed on the Ordre's roll) for bookkeeping, accounts review, preparation of annual financial statements, and filing of tax and social-security returns. French professional rules make a signed written letter mandatory before any work begins — Article 11 of the Code of Professional Ethics (décret n° 2012-432 of 30 March 2012). The letter defines the exact scope, fees, duration, and responsibilities of both parties, and may include an EDI electronic-transmission mandate authorising the firm to file the liasse fiscale (the annual corporate tax return package) and DSN payroll declarations directly with the French tax authority and social bodies. Without a signed letter, the accountant faces disciplinary proceedings and loses any contractual basis to enforce fee claims in a dispute.
Worked example
Cabinet Réviso & Associés (registered chartered accountant, Lyon) signs an engagement letter with SARL Tonnellerie Berthaud, 9 employees, annual revenue €1,400,000. Scope: full bookkeeping, accounts review and preparation of annual financial statements, monthly VAT returns, corporate income tax liasse fiscale (IS), and DSN payroll declarations for all 9 employees. Fees: annual lump sum of €9,600 excl. VAT, invoiced monthly, subject to revision on 1 January each year. Duration: one financial year (1 January to 31 December), automatically renewed, with a three-month termination notice period before year-end. The letter includes an explicit EDI-TDFC and DSN electronic transmission mandate, a right-of-retention clause limited to documents produced by the firm, and a client obligation to supply all supporting documents by the 10th of each month.
How to fill out the form
- Verify that the practitioner is registered on the roll of the Ordre des experts-comptables — only registered members may provide the service — and note the firm's full legal name and registration number before proceeding.
- Define the exact scope in writing: bookkeeping, accounts review, preparation of annual financial statements, tax filings (VAT, corporate tax IS or personal income tax IR, liasse fiscale), and social-security filings (DSN payroll declarations) — and explicitly list any tasks that are excluded.
- Agree fees in writing before any work begins: annual lump sum (forfait) or hourly rate, invoicing frequency, conditions for annual revision, and any advance-notice requirement for fee increases.
- Include clauses on liability, the client's duty to supply supporting documents by an agreed monthly deadline, the right of retention limited strictly to documents produced by the firm, confidentiality obligations, and — where required — an explicit EDI transmission mandate covering EDI-TDFC and DSN electronic filings.
- Date and sign the letter before any work begins; each party retains a signed original. Store it in a readily retrievable location in case a fee dispute or disciplinary inquiry arises later.
Good to know
- Never start work before the letter is signed. Beginning without a written engagement letter violates Article 11 of décret n° 2012-432, exposes the firm to disciplinary proceedings, and leaves no enforceable contractual basis to claim fees. This is the most common — and most avoidable — professional risk for French accounting practices.
- The letter's scope does not automatically cover electronic filing. EDI filings — the liasse fiscale (EDI-TDFC) and the DSN payroll declaration — require an explicit EDI transmission clause. Without it, the accountant has no authority to file electronically and statutory deadlines may be missed, triggering late-filing penalties for the client.
- The right of retention (droit de rétention) covers only documents the firm itself produced, never original client records. Retaining original client documents over unpaid fees exposes the practitioner to disciplinary sanction and a restitution claim. The Code of Professional Ethics strictly regulates this right to prevent any abuse.
Frequently asked questions
Is an engagement letter legally required when working with a French chartered accountant in 2026?
Yes. Article 11 of the Code of Professional Ethics (décret n° 2012-432 of 30 March 2012) requires the practitioner to conclude a written contract — the lettre de mission — defining the scope and setting out the rights and obligations of each party by reference to the Ordre's standards. Absence of a signed letter constitutes a disciplinary breach, sanctionable by the regional disciplinary chamber, and leaves the firm with no enforceable basis to recover fees in a dispute.
How long does a French bookkeeping mandate typically last?
Duration is freely agreed in the engagement letter. If no term is stated, it is taken to match the accounting year for which the letter is signed — in practice 12 months — with automatic renewal if so provided. Either party may terminate by giving the notice period set out in the letter, most commonly three months before the financial year-end. Extensions or scope changes require a written amendment (avenant).
Can the accountant file tax and social-security returns without a separate power of attorney?
For routine tasks within the letter's scope, yes. Article 2 of ordonnance n° 45-2138 of 19 September 1945 defines the professional perimeter of the expert-comptable to include administrative, tax, and social tasks ancillary to the client's bookkeeping. The letter therefore serves as authorisation for those routine filings. Electronic EDI filing — the liasse fiscale via EDI-TDFC and DSN payroll declarations — does, however, require EDI-partner accreditation and an explicit EDI transmission clause in the letter.
How are fees determined — is there an official schedule?
Fees are freely agreed in writing before the engagement begins (Code of Professional Ethics). There is no official fee schedule: amounts are set as an annual lump sum (forfait) or on a time-spent basis, depending on scope — bookkeeping only, accounts review, payroll, tax filings. Any additional service not covered by the original letter must be agreed in a written amendment (avenant écrit).
What is the accountant's right of retention (droit de rétention) and what are its limits?
A French chartered accountant may withhold, in the event of unpaid fees, documents the firm itself has produced — completed accounts and filed returns. This right never extends to original source documents supplied by the client, which must always be returned. The Code of Professional Ethics strictly regulates this right to prevent abuse; retaining client originals exposes the practitioner to disciplinary sanction and a restitution claim.
What happens when the mandate is terminated?
Termination must respect the notice period set in the engagement letter. The outgoing accountant must return all client documents, prepare a handover file, and — in line with the professional fraternity obligation under ordonnance de 1945 — facilitate the transition to the incoming practitioner. Fees remain due for all work performed up to the effective date of termination.
Official sources
- Article 11 of the Code of Professional Ethics for chartered accountants (décret n° 2012-432 of 30 March 2012) — written engagement letter obligation, Légifrance — 2026-06-27
- Ordonnance n° 45-2138 of 19 September 1945 establishing the Ordre des experts-comptables — professional perimeter including tax and social-security tasks, Légifrance — 2026-06-27
- Business accounting rules — recourse to a chartered accountant, Service-Public Entreprendre — 2026-06-27
Updated on 2026-06-27
A question about this form?
Ask Solva, ActioFin's AI finance advisor — answers sourced from official texts.
5 free questions per day with a free account