As independent language trainers here in France, we’ve long had to juggle more than just lesson planning—there’s also the small matter of managing admin, accounting, and taxes.

Whether you’ve been handling it all yourself or working with an Expert comptable and a Centre de Gestion Agréé (CGA), things are changing in 2025, and it’s time to take stock.

For years, many of us have benefited from a generous tax credit—up to 915€—for using both a certified accountant (Expert comptable) and being a member of a CGA. That incentive is now gone: from 1^st January 2025, this tax reduction has been abolished.

So the big questions are: is it still worth it? Are there alternatives? And where do we go from here?

Let’s break it all down.

Doing It Yourself: is it worth the hassle?

Managing your own accounts certainly has appeal—especially when you’re just starting out, or your turnover is fairly modest.

A Few Pros:

• You save on fees: If you’re not paying an Expert comptable, that’s money in your pocket straight away. Accounting apps cost something, but nowhere near as much as a professional.
• Up-to-date books: When you do your own accounting regularly, your figures stay current. That makes it easier to see what’s really going on in the business: cash flow, outstanding invoices, etc.

But Be Careful:

• It takes time—and quite a lot of it. And if you’ve never done it before, there will be a learning curve.
• No one’s checking your mistakes: If your figures are off, you alone are responsible. That’s a real risk if you’re ever audited.
• You’ll need to handle taxes too: That includes VAT (TVA), income tax returns, and keeping up with legislative changes—which can get complex, especially under regimes other than the micro-entreprise.

So yes, it can be done. But it’s not for everyone.

The Traditional Route: Expert comptable + CGA

Many of us have opted for the reassurance of hiring an Expert comptable and joining a CGA. This has long been a smart route for trainers who prefer to focus on teaching while a trusted advisor keeps the books and tax submissions in order.

What the CGA Offers:

• A layer of security: they check your return and provide a management report each year.
• Support: if you make an error, joining a CGA enables you to correct it within a three-month window—without penalties (according to Article 1755 du CGI).
• Relationship with the tax authorities (fisc): being a member shows you’re doing things by the book, making you less of a target for audits.

The Catch?

The generous tax credit—up to 915€ off your accounting and CGA fees—is being scrapped from 1^st January 2025. That means the same support will now cost you double in real terms.

So… Is it still worth it?

Honestly? That depends on why you signed up in the first place.

• If the tax saving was your only motivation, maybe not. The financial gain is gone.
• But if you value peace of mind, reliable support, and a lower risk of being audited, then continuing with your Expert comptable and CGA could still make a lot of sense—especially if you aren’t comfortable navigating the complexities of French tax law on your own.

Personally, I’m sticking with both. The total cost, even without the reduction, feels fair when you consider the time saved and the professional support. For me, the yearly fee for a CGA is similar to the cost of the main alternative—the Examen de Conformité Fiscale (more on that below)—but with perhaps a few more ongoing advantages.

Enter the ECF: A Modern Alternative?

With the tax credit gone, many are eyeing up another option: the Examen de Conformité Fiscale (ECF). It’s a relatively new tool meant to offer tax security in a different form.

What is it?

The ECF is a voluntary tax audit carried out by a service provider authorised by the fisc. It checks 10 key areas of your accounts that are most likely to raise questions during an audit—things like VAT compliance, depreciation rules, expense deductions, etc.

It’s not a full tax audit and doesn’t replace proper bookkeeping, but it does show that you’ve had your records checked—a big tick of credibility in the eyes of the authorities.

Key Benefits:

• Reduced audit risk: Companies with an ECF certificate are less likely to be targeted for tax inspections.
• No penalties on validated points: If there’s an error in an area covered by the ECF, there’ll be no penalty as long as the mistake wasn’t intentional.
• Affordable: For small businesses, an ECF typically costs around 200€. That’s in the same ballpark as many CGA memberships.

Why isn’t everyone doing it?

Good question. Adoption is growing, but some Experts comptables are hesitant:

• Some feel it’s “doing the taxman’s job.”
• Others don’t have the time or resources.
• And some clients just don’t see the benefit of paying for something that only might prevent a future audit.

Still, for those dropping their CGA, the ECF is definitely worth considering. It offers a way to show compliance proactively—and gain some of the protection that CGA membership used to offer, at a similar price.

CGA vs. ECF: Quick Comparison