Question 17044 — businesses

Summary

Ms. Marietta Karamanli draws the attention of the Minister of the Economy and Finance to the plan to no longer make it compulsory to certify the accounts of companies that no longer meet two of the following three criteria, namely a turnover of 8 million euros, a total balance sheet of 4 million euros, a staff workforce of 50 employees. The purpose of this measure is to simplify procedures and reduce burdens. charges on small and medium-sized businesses, the average cost, after corporate tax, of using an auditor would be less than 4,000 euros per year for those below the thresholds. Professionals argue that the absence of a third-party professional could be a source of errors and irregularities. Furthermore, the choice of criteria may appear questionable because the balance sheet total may be reduced depending on the sector. economic activity concerned (cash sales, depreciation methods or choice of a rental financing method for example) without the economic activity itself varying. Under these conditions, setting thresholds is of considerable importance. She asks him if consultation with professionals and their representatives preceded the planned developments and if it is planned with companies and those to establish a evaluation, in the long term, if the measure is adopted.

Machine translation from French. The official text remains authoritative.

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• Marietta Karamanli · auteur

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