Choosing an Accountant in 2026: A Complete Guide (France, Belgium, Switzerland, UAE)

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Choosing an Accountant in 2026: A Complete Guide (France, Belgium, Switzerland, UAE)

Your accountant is one of the most structural partners your business will ever have and yet the choice is too often made under pressure, on a friend's recommendation or by hiring the first firm that turns up online. This guide is designed to give you the practical bearings you need to choose an accountant in 2026 across the four jurisdictions where CryviTis operates: France, Belgium, Switzerland and the United Arab Emirates.

Inside, you'll find: the precise legal definition of the profession in each country, the cases where an accountant is mandatory, the most common engagements, the fees observed in 2025–2026, the seven criteria that make the real difference over the long run and how to confirm that a professional is genuinely licensed to practise.

By the end of this guide, you'll know exactly what to ask, who to ask and what it should reasonably cost you — whatever jurisdiction you operate in.

📌 The 30-second version: Hiring an accountant is not, in most cases, a legal obligation (except when you cross the statutory audit thresholds). Its real value comes from three things — securing your tax and social filings, producing accounts your partners can trust (banks, investors, buyers) and the structural advice that can save an SME several thousand euros a year. In France, budget €1,500 to €5,500 (excl. VAT) per year for a small SAS/SARL. In Belgium, €1,800 to €5,500. In Switzerland, CHF 2,500 to 7,000. In the UAE, AED 12,000 to 36,000 since corporate income tax was introduced in June 2023.

What is an accountant, jurisdiction by jurisdiction?

The word "accountant" covers a different legal reality depending on the country. Before choosing a professional, it's essential to know which regulatory framework they belong to — that's the first guarantee of credibility.

In France

The expert-comptable (chartered accountant) is a regulated profession dating back to 1945. To hold the title, a professional must be registered with the Ordre des Experts-Comptables (OEC).

The Ordre had 22,685 registered chartered accountants as of 1 January 2024 (i.e. more than 22,000 in active practice according to 2025 data), spread across 23 regional councils. The title is protected by law: practising without registration is a criminal offence.

A French chartered accountant can handle compilation engagements, limited reviews, bookkeeping, tax advisory, payroll and support with company formation. What they cannot do is certify accounts as a statutory auditor (commissaire aux comptes, CAC) — the two functions are distinct and incompatible on the same engagement for the same client.

How to verify registration: the public register is available at experts-comptables.fr.

In Belgium

Since 1 January 2020, the former IEC (Institute of Accountants) and IPCF (Professional Institute of Accountants and Tax Advisors) have merged to form the ITAA — the Institute for Tax Advisors and Accountants.

According to its 2024 annual report, the ITAA has more than 14,000 individual members (including roughly 3,000 trainees), split between chartered accountants (a protected title) and tax advisors. The Belgian accounting sector employs close to 35,000 professionals in total.

A Belgian accountant can keep the books, prepare the annual accounts to be filed with the National Bank of Belgium (NBB), handle VAT and personal/corporate income tax returns and since the reform — also act as a tax advisor where they hold the dual qualification.

How to verify: the public directory at itaa.be.

In Switzerland

Switzerland has no single regulated professional body comparable to the French or Belgian model. The title "accountant" in the strict sense corresponds to the federally certified expert in accounting and controlling (a federal diploma, with the examination organised by the Confederation). It is one of the most demanding advanced qualifications in the sector, although no public register centralises the cumulative number of holders in practice.

The leading umbrella organisation is EXPERTsuisse, which brings together more than 11,000 individual members (accountants, tax experts and fiduciary experts) along with close to 800 corporate members and represents the profession at federal level. For routine bookkeeping engagements, a specialist accountant holding a federal certificate (without the higher diploma) may be sufficient.

For audit work, it is the Federal Audit Oversight Authority (FAOA) that licenses auditors and audit experts.

How to verify: the public FAOA register at rab-asr.ch for auditors; the EXPERTsuisse search at expertsuisse.ch.

In the United Arab Emirates

The UAE has no national chartered-accountancy body. The market is largely dominated by professionals holding international qualifications: ACCA (Association of Chartered Certified Accountants), ICAEW (Institute of Chartered Accountants in England and Wales), the US CPA (Certified Public Accountant), or the Indian CA.

Since the introduction of VAT on 1 January 2018 (standard rate 5%), followed by corporate income tax applicable to financial years beginning on or after 1 June 2023 (9% above AED 375,000 of taxable profit, 0% below — Federal Decree-Law No. 47 of 2022), the Federal Tax Authority (FTA) requires the use of a registered Tax Agent for many filing procedures.

The official Tax Agent register is available at tax.gov.ae.

Worth remembering: in the UAE, always ask for the professional's international qualification and their FTA Tax Agent number if they handle tax filings.

When is an accountant mandatory?

This is a fundamental practical question. Contrary to a widespread belief, hiring an accountant is not mandatory in any of CryviTis's four jurisdictions for bookkeeping alone. What is mandatory is keeping regular, accurate books that comply with local standards — not the act of entrusting that work to an accountant.

That said, in several situations their involvement becomes either legally required for specific engagements or indispensable in practice:

• France: once two of the following three thresholds are exceeded at year-end (€4M total balance sheet, €8M turnover, 50 employees on average — articles L. 823-1 and D. 823-1 of the Commercial Code, thresholds raised on 1 January 2024 by ordinance No. 2023-1142 of 6 December 2023), the appointment of a statutory auditor becomes mandatory — a function distinct from that of the accountant but often performed by an accounting firm holding both qualifications.
  

• Belgium: the annual accounts to be filed with the NBB must be prepared in line with the Companies and Associations Code. An accountant is not legally required but becomes indispensable as soon as there are employees or significant VAT activity.
  

• Switzerland: under article 957(1) of the Code of Obligations (CO), any sole proprietorship or partnership with annual turnover above CHF 500,000 must keep double-entry accounts. For SAS and Sarls, the requirement applies automatically regardless of turnover. Below the threshold, simplified accounting (income/expenditure and assets) is sufficient.
  

• UAE: since 1 June 2023, every entity subject to corporate income tax must keep accounts compliant with IFRS (or IFRS for SMEs for smaller structures) and retain supporting documents for seven years.

In practice, as soon as you invoice B2B, employ staff, or operate across several jurisdictions, an accountant becomes a profitable investment — even when not strictly mandatory.

The main accounting engagements in 2026

Compilation of annual accounts

This is the most common engagement. The accountant prepares the balance sheet, the income statement and the notes from the documents you provide. They attest that the accounts have been compiled in accordance with the applicable standards (PCG in France, NBB standards in Belgium, Swiss GAAP FER or IFRS in Switzerland, IFRS in the UAE).

Bookkeeping

The accountant records the entries themselves (or via their team) from the supporting documents. This work is now largely automated thanks to bank-feed connections, invoice OCR, and collaborative software such as Pennylane, Indy, Sage, Cegid, Yuki, Accountable or ClearSale.

Tax and social filings

VAT, corporate/personal income tax, payroll taxes, business taxes, social-security declarations (DSN, ONSS, AVS, FTA returns in the UAE)… the scope depends on the jurisdiction. An accountant masters the deadlines, the filing thresholds and the regulatory changes.

Tax and wealth advisory

Optimising the director's status, choosing the legal vehicle, international structuring, capital exits, succession. This advisory work is often an accountant's most distinctive added value — and the one that explains the fee gaps between firms.

⚠️ Important: personal wealth-tax advisory (wealth management, wealth-tax optimisation) falls under a specific regulatory framework. An accountant may advise strictly within the limits of their professional remit.

Support with company formation

Choice of legal form, tax simulation, cash-flow projection, business plan, financing applications, registration. For solo founders, this initial support prevents structural mistakes that would be expensive to fix later.

Audit (distinct from accounting)

Statutory audit (statutory auditing in France, the audit regime under the CO in Switzerland) is an account-certification engagement that cannot be performed by the same accountant who keeps those accounts — the principle of professional independence. If your business exceeds the mandatory audit thresholds, you'll need two separate firms.

How much does an accountant cost in 2026?

Fees vary with: your legal form, your transaction volume, your number of employees, your tax complexity (intra-EU VAT, cross-border transactions, crypto-assets), and the jurisdiction in which you're choosing an accountant.

📌 The ranges below are indicative, observed on the market in 2025–2026 (sources: professional surveys published by the institutes, sector observatories, and CryviTis estimates). They should always be confirmed with a personalised quote.

France

Indicative hourly rate: €50 to €150 (excl. VAT) per hour depending on the firm's profile (online, independent, traditional). Monthly retainer for very small businesses and SMEs: €70 to €250 (excl. VAT) per month. Fees are unregulated in France (article 158 of the OEC's code of conduct).

Business profile	Annual fees (excl. VAT)
Sole trader (simplified regime)	€800 – 1,800
Sole proprietorship / single-member LLC, standard regime	€1,200 – 3,000
SAS/SARL with 1–3 employees	€2,500 – 5,500
SME, 5–20 employees	€5,000 – 15,000
Mid-cap (>20 employees, multi-jurisdiction)	€15,000 and up

Belgium

Indicative hourly rate: €80 to €150 (excl. VAT) per hour for an accountant. One-off specialist engagements (company formation, targeted audit): up to €250/hour. Fees are unregulated in Belgium.

Belgian fees are historically slightly higher than French fees for an equivalent profile, owing in particular to the complexity of social-security filings (ONSS, double holiday pay, automatic indexation) and tax filings.

Profile	Annual fees (excl. VAT)
Self-employed (individual)	€1,200 – 2,500
SRL/BV (formerly SPRL) without employees	€1,800 – 4,000
SRL with 1–5 employees	€3,500 – 8,000
SME, 5–20 employees	€7,000 – 18,000

Switzerland

Indicative hourly rate: CHF 150 to 250 per hour (junior to senior expert). Monthly retainer: CHF 150 to 800 per month depending on complexity.

Swiss fees sit at a markedly higher level owing to the cost of living, hourly rates and cantonal tax fragmentation.

Profile	Annual fees
Sole proprietorship (turnover < CHF 500K)	CHF 1,500 – 3,500
Simple Sàrl (2 employees, all-in)	CHF 2,500 – 6,000
SA / Sàrl, multi-cantonal	CHF 6,000 – 15,000
SME under ordinary audit	CHF 15,000 and up

United Arab Emirates

The introduction of corporate income tax in 2023 structurally increased demand for accountants in the UAE. Fees vary widely depending on whether the entity operates in the mainland or in a free zone and on its Qualifying Free Zone Person (QFZP) status.

Indicative monthly rate: AED 1,000 – 3,000/month (basic bookkeeping + VAT); AED 1,500 – 5,000/month (full package: reporting + payroll + compliance).

Profile	Annual fees
Simple freelance bookkeeping	AED 12,000 – 24,000
FZE/FZCO with quarterly VAT returns	AED 18,000 – 36,000
Full package (payroll + reporting + compliance)	AED 18,000 – 60,000
Mainland LLC, full-scope corporate tax	AED 25,000 – 80,000
Multi-entity holdings	AED 60,000 and up

Annual audit: AED 1,200 – 10,000 depending on the size of the entity.

📖 Going further: How much does an accountant cost in 2026? Detailed fees by profile

Independent, local firm or online platform: which to choose?

Three models coexist in 2026, each with distinct strengths and limitations.

The independent accountant

A single point of contact, often locally based. Advantages: a personal relationship, direct availability, fees generally lower than a large firm. Limitations: limited capacity during absences or peak volume and possibly more generalist expertise.

Best suited if you're a very small business, a sole trader or an SME with simple accounting and you value a close personal relationship.

The traditional multi-staff firm

Several partners and staff, sometimes specialised (payroll, international tax, audit). Advantages: continuity of service, plural expertise, the capacity to scale with volume. Limitations: higher fees and an operational contact who is often a staff member (rather than the partner you originally met).

Best suited if your structure exceeds 5–10 employees, your operations are complex or you anticipate rapid growth.

The online platform or online firm

A more recent model (Pennylane, Indy, Dougs in France; Accountable in Belgium; Bexio in Switzerland; multiple players in the UAE). Advantages: standardised, competitive pricing, integrated digital tools, fast onboarding. Limitations: a less personalised relationship, advice often confined to the standard framework, sometimes ill-suited to complex or multi-jurisdiction situations.

Best suited if your accounting is standard, you're comfortable with digital tools, and you're looking for predictable pricing.

📖 Going further: Independent accountant or firm: advantages and limitations compared

The 7 criteria for choosing your accountant well

1. Registration with the professional body — a non-negotiable criterion

The first reflex: confirm that the professional is licensed to practise. In France, check the Ordre's register. In Belgium, the ITAA directory. In Switzerland, ask for the federal certificate number and cross-check on EXPERTsuisse. In the UAE, ask for the international qualification (ACCA, ICAEW, CPA) and the FTA Tax Agent number where relevant.

A professional who refuses to share these references is not the right professional.

2. Sector specialisation

A firm specialised in e-commerce, SaaS, real estate, construction, the professions, or crypto-assets will save you time and money. Ask how many clients in your sector the firm supports and for how many years.

3. The digital tools used

In 2026, an accountant who offers neither automatic bank feeds, nor invoice OCR, nor an online client portal, nor electronic signature is structurally behind. That doesn't mean their work is poor — but it does mean you'll lose time on manual re-entry and the collaboration will be slower.

4. Availability and responsiveness

Ask a concrete question before signing: "if I email you on a Tuesday at 2pm, when can I expect a reply?" A serious firm will typically commit to 48–72 working hours. Beyond that, you risk critical delays (social-security reminders, missed filings, poorly prepared tax audits).

5. A transparent fee schedule

Ask for a detailed engagement letter setting out: the exact scope of services, the services excluded (and their hourly rate), the billing terms (annual retainer, monthly instalments, subscription) and the conditions for fee revisions. A firm that resists fee transparency is a warning sign.

6. Verifiable client references

Ask for two or three client references in your sector or of comparable size that you can contact. A serious firm will have no problem providing them. Also check public reviews (Google Business, specialist platforms, professional directories).

7. Multi-jurisdiction capability (where relevant)

If you operate or plan to operate in several of the CryviTis jurisdictions (FR/BE/CH/UAE), favour a firm that can either act directly in several countries, or work in a network with qualified local peers. Purely national structures quickly reach their limits the moment intra-EU invoicing or a non-EU transaction comes into play.

Are you a business or a self-employed professional looking for a verified accountant in France, Belgium, Switzerland or the United Arab Emirates? 👉 Browse verified accountants on CryviTis Are you an independent accountant or firm looking to grow your client base? 👉 Join CryviTis for free, with no subscription

How an accounting engagement works in practice

The engagement letter

A mandatory contractual document that defines the scope, the duration, the fees, and the mutual obligations. Never sign without reading it in full. Check the automatic-renewal clauses, the exit fees and the conditions for transferring your files should you change firms.

The annual calendar

A standard cycle includes: monthly or quarterly bookkeeping, VAT returns at their deadlines, annual closing within 3–6 months of the financial year-end, filing of the accounts (NBB in Belgium, the registry in France, FTA in the UAE), the tax return and ad-hoc advice on exceptional projects.

Your obligations as a client

Your accountant is not a magician: the quality of the engagement depends directly on the quality of the documents you provide and the speed of your responses. Filed documents, legible invoices, complete bank statements, up-to-date contracts — all of this shapes how smoothly the engagement runs.

Changing accountants: what you need to know

Changing your accountant is a right, never a drama. In France, the outgoing accountant has an ethical obligation to hand the files to the incoming peer within a reasonable timeframe. Similar rules apply in Belgium and Switzerland. The ideal time to switch is just after the annual closing, before the new financial year begins.

📖 Going further: How to change accountants without losing 6 months of bookkeeping

How to find a verified accountant on CryviTis

CryviTis is a B2B platform that connects businesses, self-employed professionals and verified (KYC) accountants in France, Belgium, Switzerland and the United Arab Emirates. Every professional on the platform has undergone verification of their identity, their professional registration and the compliance of their supporting documents before their profile is published.

On CryviTis, you can:

• Filter by jurisdiction, specialisation and level of expertise

• View detailed profiles and indicative fees

• Connect your accounting tools

• Book a first call directly online and track the engagement as it progresses

• Pay for the engagement through the platform, with an automatic multi-jurisdiction invoice and receipt

• Manage your entire administrative side directly from your CryviTis Dashboard

• Communicate with your experts in a secure, fit-for-purpose online environment

Registration is 100% free, with no subscription — a commission applies only on completed transactions.

📌 CryviTis acts solely as a technical infrastructure intermediary and provides no personalised tax, accounting or financial advice.

Frequently asked questions

How much does an accountant cost for a SASU in France?

For a SASU with turnover below €200,000 and no employees, budget between €1,200 and €3,000 (excl. VAT) per year for a complete engagement (bookkeeping + accounts + filings). Above that, fees rise in proportion to complexity and entry volume.

Is an accountant mandatory for a sole trader (auto-entreprise)?

No. The French micro-entrepreneur is not required to keep formal accounts or to use an accountant. That said, as soon as the micro thresholds are approached or exceeded, professional support becomes useful to anticipate the transition to the standard regime.

What's the difference between a bookkeeper and a chartered accountant?

A bookkeeper is an employee or staff member who records the entries under a superior's responsibility. A chartered accountant is a self-employed professional registered with the Ordre (in France and Belgium) who can sign off and assume liability for the compilation of accounts, advisory work and certain regulated engagements. Every chartered accountant is a bookkeeper; the reverse is not true.

Can you have a Franco-Belgian accountant?

Yes — several cross-border firms offer this service, or work in a network with peers. For a business invoicing between France and Belgium, mastery of intra-EU VAT rules, tax treaties and local specificities is essential. CryviTis lets you find qualified professionals across several jurisdictions on a single platform.

What's the notice period to change accountants?

The notice period is generally three months in France according to the practices of the OEC's supreme council, adjustable under the terms of the engagement letter. Comparable durations apply in Belgium and Switzerland. The best time is just after the annual closing, before the new financial year begins.

Can an accountant perform a statutory audit?

A chartered accountant can also be a statutory auditor in France, but not on the same engagement or for the same client at the same time: independence between keeping the accounts and certifying them is an absolute ethical rule. For a business above the mandatory audit thresholds, two separate firms are therefore required.

Conclusion: choosing is not signing

The right accountant is not the one who quotes the lowest fee, nor the one with the most prestigious offices. It's the one who understands your business, responds quickly, offers tools suited to the time you have, and whose professional registration you can verify in under thirty seconds.

Take the time to meet two or three professionals before signing. Ask for detailed quotes. Check references. Compare tools. And above all: never sign an engagement letter without rereading it with a clear head.

Are you a business or a self-employed professional looking for a verified accountant in France, Belgium, Switzerland or the United Arab Emirates? 👉 Browse verified accountants on CryviTis Are you an independent accountant or firm looking to grow your business? 👉 Join CryviTis for free, with no subscription

CryviTis F.Z.E is a B2B ProfTech platform based in Ajman Free Zone (United Arab Emirates). CryviTis connects clients with verified (KYC) professionals in finance, accounting, audit and advisory. CryviTis acts solely as a technical infrastructure intermediary (Art. 3 DSA, EU Regulation 2022/2065) and provides no personalised advice.

Sources and official references

Institutional sources (registers and legislation)

• Ordre des Experts-Comptables France — experts-comptables.fr

• Observatory of the accounting profession / Compta-Online — annual OEC figures: compta-online.com

• ITAA Belgium — directory and annual report: itaa.be; 2024 report: official PDF

• EXPERTsuisse — members page: expertsuisse.ch/fr/affiliation/membres-individuels

• Federal Audit Oversight Authority (FAOA) — rab-asr.ch

• UAE Federal Tax Authority — tax.gov.ae

• UAE Ministry of Finance — Federal Decree-Law No. 47 of 2022 (Corporate Tax): mof.gov.ae/corporate-tax

• French Commercial Code — Articles L. 823-1 and D. 823-1 (statutory-audit thresholds amended by ordinance No. 2023-1142 of 6 December 2023): Légifrance

• Swiss Code of Obligations — Article 957(1) (RS 220): Fedlex

• BOFiP-Impôts (French Official Public Finance Bulletin) — bofip.impots.gouv.fr

• Service-Public.fr — service-public.fr

• National Bank of Belgium, filing of annual accounts — nbb.be

Market sources and fee studies

• Companeo France — Accountant fees guide (Nov. 2025): companeo.com

• Cabinet Fidaquitaine — The real cost of an accountant in France (Dec. 2025): fidaquitaine.com

• Kaelis Advisory — Belgian accountant market study 2025 (Jan. 2026): kaelisadvisory.be

• Companeo Belgium — companeo.be

• WeCount.swiss — Swiss fiduciary fees 2025-2026: wecount.swiss

• Fed-Group Switzerland — fed-group.ch

• Tally Solutions MENA — Accounting Costs UAE SMEs (Apr. 2026): tallysolutions.com