A lawyer, like any professional, liberal provider for services, keep accountsThat being said, the importance of the accounting obligations to which it is subject will depend on the status that it has chosen to exercise his profession (lawyer liberal in his own name or operating company) as well as the tax system that he has withheld (income tax or tax on the company).
Accounting-Easy to answer the question: what are the accounting obligations of a lawyer.
When a lawyer exercises his activity in his own name, he may fall under one of two plans: the plan of the micro-BNC or the regime of the statement controlled.
The simplifications in accounting are the most important in the diet of the micro but it only applies in the limit of a low turnover. The plan of the micro-BNC is not open lawyers who take less than seventy, euros fees per year (this threshold should be on a pro rata basis in the case of a partial year). When this condition is satisfied, the accounting records of the lawyer is the ultra-simplified (it is even almost non-existent): This scheme is attractive as to the extent of the obligations but, in practice, the revenue cap (low enough) may exclude some beneficiaries. For tax purposes, it may also be appropriate to opt because the tax administration practice, an allowance of thirty-four before submitting the receipts to the progressive scale of income tax. If a lawyer wants (or if it fell within the regime of micro-BNC and that it has crossed the threshold to benefit from it), it falls under the regime of the statement controlled. In the latter, the accounting obligations are more substantial, but they remain still less important than in the case of use of a corporation: A lawyer may choose to exercise its activity in a society. In this case, he will not be able to opt for commercial structures"classics"(such as EURL, SARL, the SASU, or SAS for example), it will, in effect, create a company d'exercice libéral (SEL). This type of structure has the particularity to copy the characteristics of commercial companies and partnerships and apply it to a civil society: The accounting obligations of SEL are nearly the same as those imposed on commercial companies: It is important to note that the Act does not require recourse to an accountant. It will then be of the following operations: entry of accounting transactions, preparation of VAT returns and declaration of results, preparation of annual accounts, etc. He must, in that case, find an accounting program that is tailored to his situation and that meets their needs. A lawyer can also work with a accountant and entrust to him the mission he wants: a mission of keeping comprehensive accounting, i.e.
a mission review and preparation of the annual accounts (and the bundle of tax).