Not all companies are covered by the same accounting regime, and so their obligations vary depending on:
- their legal form,
- their activity sector,
- their turnover,
- their final balance,
- the number of people employed.
There are four main company categories:
sole proprietorship, which can make use of simplified accounting.
micro-companies, which can prepare simplified annual accounts according to a micro-scheme specially designed for them.
small companies, which must provide comprehensive double accounting and can opt for a simplified scheme.
large companies, which must provide their annual accounts according to a comprehensive scheme.
Non-profit organisations and associations also need to respect some accounting requirements.