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All companies are required to submit annual accounts (balance sheet, profit 6 loss statements and annexes).

For companies, the annual accounts must be submitted to the Commercial Court registry office, where they can be consulted by any interested parties.

The accountant drafts a management dossier consisting of:

  • A financial analysis
  • A financial balance sheet
  • Ratios
  • A cash flow table

It establishes a personalised report of the annual accounts based on the client’s activity and specific demands.

Management consulting (forecasts and ratios; management control; prevention of dysfunctions, calculation of profitability threshold, help in setting up analytical accounting, optimisation of results).


  • Monthly or quarterly status reports
  • Management charts (ratios, margin analysis)
  • Cash budgets
  • Financing charts
  • Projected general and analytical income statements
  • Analysis of working capital needs
  • Profitability thresholds


The importance of good internal control procedures has a leverage effect on accounting and financial information.

Internal control is, above all, a means of controlling activity and of providing company-wide assurance. If tasks are not properly distributed, the need to multiply subsequent checks for detection purposes becomes more cumbersome and limiting than preliminary preventive checks.

The various internal control missions proposed by the accountant include:

  • Assistance in an internal control project: helping the client in terms of methodology and project management in setting up internal controls.
  • Internal control diagnostics: identifying strengths and weaknesses in existing internal control procedures and proposing improvement actions.

Aid in implementing action plans: helping the company to effectively implement recommendations with a view to improving internal control levels (drafting procedures manuals, training managers and employees, etc.).


O.S.C. Consulting develops proximity consulting, the SME market, value-added microbusiness, etc.

As the company director’s closest adviser, the accountant provides valuable aid from the start of the project. Start-up company help missions are specific missions featuring a significant and imperative aspect of consulting: tax, legal and employment advice, forecasting, etc. If the markets of the microbusiness or small-medium enterprise are further affected by this type of mission, the accountant must aid the creator in upstream processes, i.e. in the validation and project economic feasibility stages.

The accountant provides personalised support at each stage of the process, anticipating difficulties and proposing the best solutions. Thus freed from administrative constraints, the head of the company can devote all efforts to developing the company.

When building a start-up project it is advisable to work methodically and respecting the chronological stages. It is first necessary to find a start-up idea, and then to make sure the personal project suits the demands associated with putting the idea into practice. The idea then becomes a project and an enterprise if a market study confirms that it arouses the interest of enough potential clients. A good analysis of the target client base helps verify the project’s feasibility and determine the potential business volume of the future company. It is essential to draw up financial forecasts to assure the profitability of the new venture. Drafting these accounts and integrating them in a business plan makes it easier to seek funding and aid, and to manage the business in the future. The choice of the legal status is necessary to allow the company to perform its activity legally. The accountant determines the required registration formalities. The setting up of the company and start-up of activities constitute the last stages in the creation of the new venture.

The ten stages in creating a company are: 

1) Feasibility analysis

2) Business plan

3) Search for funding and partners

4) Choice of legal status

5) Completion of formalities

6) Administrative and accounting organisation

7) Implementation of management tools

8) Employee obligations

9) Administrative and accounting management

10) Analysis of first months of activity


The development of missions aiming to provide aid in setting up operations by foreign companies, in the context of globalisation, is a major challenge for the accountant.

Notions of stable establishment, elimination of double taxation, defining transfer price policies, tax incentives, or fiscal optimisation of subsidiary results are some of the issues addressed by O.S.C. CONSULTING.

The internationalisation of business activities lends greater importance to the tax considerations associated with establishing operations. Without a strategy, if the company is unaware of international tax law principles, it becomes exposed to very high tax-related risks.

Company managers must make strategic choices when structuring their activity and establishment. These decisions must address tax, management, and internal strategy criteria.

Helping you convey better financial and accounting information, optimising your organisation and tax standing…

Which legal, tax and employment situation are best suited to the company’s business?

What possibilities do tax agreements and international law offer?

O.S.C. CONSULTING performs accounting and consulting missions involving Spanish groups established in France.

It also develops consulting missions with French companies seeking to set up operations in Latin America.


Due to the effect of demographical ageing, over the next 10 to 20 years more and more company owners will be aged over 50 years and therefore more likely to sell their companies. This means that around 700,000 companies are likely to change hands over this period. The economic stakes in terms of employment will concern over 300,000 jobs. 
Therefore the effective evaluation of companies will become increasingly essential over the coming years. Evaluation provides directors with information on the performance of their companies. Providing warning of any potential reduction of value and implementing a means of yearly company value tracking.

As a result issues relating to the value-assessment of companies will become a key element, requiring the services of accountancy firms that are specialised in the value-assessing companies.

The acquisition, transfer and sale of companies are becoming increasingly common, and the appreciation of the value of a company is an essential part of this process. OSG CONSULTING is the ideal partner for these evaluation processes.

There are two main approaches to assessing the value of a business: the “assets” approach which aims to identify and establish the total value of a company’s assets, and an approach based on the company’s profitability as established from various financial or economic flows. These methods establish a productivity value based on its profits, paid-out dividends and cash flow. Other profitability methods may also be implemented for industrial or commercial companies based on partial account reports such as gross operating profit (EDITDA) or operating income. Between these two models the excess value or goodwill calculation method uses both of these approaches.