The accounting profession in route to the board




on October 10, 2017 – Anne MOREAUX – Law – Experts-comptables

© A. P. – It is time for the accountants to ” take the corner of the board “.

“The board is not an option but a compelling necessity “, this is the message received by the public accountants during the opening plenary of the 72nd Congress of the Order, which was held last September 27 at the Palais des Congrès de Lille. With more than 4,800 professionals in the digit present, this conference focused on the corner of the board has been a resounding success.

After a video introduction to dynamic on a music of Daft punk, the three organizers of the congress, Hubert Shearer, Gerard Tassou and Dimitri Loxemand, members of the regional team Nord-Pas-de-Calais of the Ordre des experts-comptables (OEC), hosted cheerfully their colleagues from all over France, and even DOM, in this ” crossroads of european history “.

Charles-René Tandé, the president of the superior Council of the Order (CSOEC), was equally delighted to create this ” moment of significant trade “, broadcast live for the first time on the site of the OEC. Between the two towers of magic, he assured his colleagues that they should take the turning point of their profession to the council, which is ” a profitable investment and not an expense “.

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In fact, the two statistical studies on the market of the accounting profession, presented during this plenary session, set up an observation net. All indicators converge to the commission : need of the customers ; reduced the profitability of traditional missions ; automation of bookkeeping ; the new scope of the profession since the law Macron…

Therefore, it is time to “take the corner of the board” for ” moving from accounting firm to a consulting firm “, according to Philippe Gattet, director of studies at Precepta group Xerfi. In presenting his study published in December 2016 on the challenges facing the accounting profession, this analyst has invited a strong hearing to produce advice intended for VSES-SMES to face the competition.

In fact, in the full loss of speed (rate of margin and revenue in decline for the past 10 years), the business model of accounting firms, suffers from embrittlement due to the deregulation on the one hand, the transition to digital on the other hand, and to the evolution of customers finally. “The board is not an option but an urgent necessity “, he assené.

Thus, accountants must ” ride the wave of digitization and use the time you save by the use of the software held to account to develop consulting engagements and coaching economics “.

Budget potential of 5.5 billion euros for the market of the council of the accounting profession in France

The study points to a budget potential of 80 billion euros for the market of the council in France, of which approximately $ 5.5 billion for the accounting profession.

In addition, the market council with the TPE does not exist, so everything is to create. “The accounting remains the focal point for customers, but you have a multitude of niches possible in order to create value for the council,” said Philippe Gattet, citing the management of human resources, the strategic analysis of economic or even the support in the shift to digital. The accountant remains ” a tutelary figure for the head of the company “, next to the banker and the lawyer, which is a good sign.

For his part, Emmanuel Rivière has presented the last study, conducted by TNS-Sofres with clients of accounting firms, which reported a very good satisfaction rate. However, the study shows that customers do not necessarily have the reflex to identify with their accountant as a board potential. Paradoxically, it is recognised that accountants are good advice, but do not offer this service routinely, or worse, do it but do not charge !

“It is necessary to move from a strategy that focuses on our business with a strategy focused on our customers,” Nicole Calvinhac

“We are far away from the main partners of the companies “, said Nicole Calvinhac and Jean-Luc Mohr, the general rapporteurs of the congress. These latter have insisted in reminding their colleagues that they evolve in a maze and must make the shift to council with enthusiasm because the studies provide ” findings quite encouraging “.

Jean-Luc Mohr has justified the choice of the theme of the congress titled ” accountant, consultant “, because all the elements of the market turnover must push firms to adopt a true strategy of council. “We have been on the board since always but we have a lot of trouble to charge this activity “, he noticed.

Accountants should therefore review their posture. “It is necessary to move from a strategy that focuses on our business with a strategy focused on our customers,” says Nicole Calvinhac, for which the accounting profession is one of those with the shortest path to the council. The duo punctuated his response with a “Yes, we can” very optimistic.

The college plans to create a specific training to assist public accountants to the board ?

Charles-René Tandé (president of the CSOEC) : The CCPE is in charge of course.

Nicole Calvinhac (president of the CCPE) : Actually, we have a teaching team that meets two days per month and reflected in ongoing training to develop and offer in our regional institutes to develop the confreres in the direction of the board, which is already in full work.

After a round of magic quite impressive, engaging the public, the organisers have invited their colleagues to experience this conference with enthusiasm, in particular by participating in immersive game for an hour and a half proposed in the World café of the OEC, and to devour the book ” Who stole my cheese ? How to adapt to change, in work, in family and in love ” by Spencer Johnson, offered by the College.

Finally, the sub-rapporteurs of the congress, came to present the four themes chosen : knowledge (of an active team to a proactive team) ; the know-how (from a traditional organization to an organization oriented advice) ; know (a communication-type liberal to a marketing type company) ; and the do (the traditional missions with the missions of council in practice), all in connection with the change of posture of the firms.

The professionals of the figure at the bedside of the companies

The Compagnie nationale des commissaires aux comptes (NBAC) was organized in partnership with the Ordre des experts-comptables the annual Day of prevention, last October 10 at the Maison de la Chimie in Paris.

The professionals of the figure have been able to get back on all the difficulties that can cross the business and, in agreement with their caring role and alert, give directions on the anticipation and prevention of barriers they may encounter.

Several round tables were held, including on the themes of the evolution of the number of ad hoc mandates, the Prépack assignment, and the alert role of the CAC in the event of the failure of the company.

Through the analysis of the case of Tati, the first conference addressed the efficiency of conciliation procedures and the tools made available to the head of the business in difficulties, of which the last-born : the famous Prépack assignment.

The experts present were able to rejoice together of the net decrease this year in the rate of business failure, with 13 000 failures recorded in the 2nd quarter of 2017, down 7.8 % year on year, according to the Barometer Altarès.

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