What is an account audit?

Tax authorities define an account audit as all necessary procedures required to check a company’s accounting records and to compare some material or facts information to the ones declared.


I. The taxpayer must receive an account audit warning (art. 47 of the LPF).

II. The taxpayer has the right to have an oral and contradictory debate with the controller.

III. The company must be informed of the outcome of the audit, even when no tax adjustments arise (art. L 49 of the LPF).

IV. The period of control of the account audit is limited to three months for companies whose turnover or gross income does not exceed the following limits:

Purchases-sales € 763 000
Hotel – restaurants
Professional incomes € 230 000
Services – Industrial or commercial earnings
Agricultural earnings € 350 000