As a director of a sole proprietorship or as a manager or CEO of your company, you are likely one day or another to receive an accountancy audit notice (notice n ° 3927-SD). Even if you decide to be assisted by your Chartered Accountant or a Tax Lawyer, you must know the rules of the game that govern the matter. Use of the taxfyle’s tax calculator comes in much use there.
Accounting audit notice
The tax authorities have the obligation to inform you in advance
Except in very exceptional cases in which the tax administration gives itself the means to come unexpectedly within the framework of a so-called “unannounced” control (if it has solid elements, likely to suspect accounting embezzlement), you must be notified first and foremost by a verification notice.
This letter informs you of the imminent arrival of an inspector from the General Directorate of Public Finances. This clearly warns you of its intention to examine all the accounting documents and supporting documents relating to your company’s activity.
In addition, the tax representative specifies that you have the right to ask him to send you the “charter of rights and obligations of the verified taxpayer”. Even if reading this booklet may seem off-putting to you, force yourself to carefully browse the pages reserved for “the audit of accounts” which mention your duties, but also your guarantees.
Basic principles to know
The inspector’s mission will consist in verifying the sincerity of your various professional statements by comparing them with his own information and the material findings resulting from his control. The audit covers the period not prescribed for tax purposes. In 2020, the auditor is entitled to control the years 2017, 2018 and 2019.
The inspector must respect a reasonable time before his first visit
The first intervention is scheduled approximately 15 days after the date of dispatch of the verification notice. You have the possibility of requesting a postponement provided that you make the request in writing very quickly. Unless there are very serious reasons, you have no great interest in “playing the clock” since the total duration of the interventions will be postponed accordingly.
And the first interview is usually summed up in a simple contact, even if you must immediately make available to the inspector, the accounting documents in dematerialized form for each of the years audited.
Place of control
In principle, the verification is carried out at your company headquarters. In the absence of suitable premises to accommodate the auditor or because you prefer for reasons of personal convenience not to receive him at your establishment, you have two options to choose from. Upon written request from you, control operations can take place at the office of your Chartered Accountant or at the inspector’s office.