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Special industries
Building & Public Works | Insurance, mutual societies and social economy | Real Estate | Medical | Technology Companies | Associations | Franchises
Building & Public Works
Our dedicated teams are able to assist you with the creation, management, acquisition, transfer or sale of your activities in the Building & Public Works sector, whatever may be their legal form.
Our forte:
“a genuine and hands-on knowledge of the Building industry”.
Services
ASSISTANCE WITH CREATION
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Selection of the legal form,
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DRAFTING OF THE BUSINESS PLAN,
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TAXATION ASSISTANCE AND OPTIMISATION: selection of the tax system applicable for corporation tax, VAT, etc.,
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SOCIAL ASSISTANCE AND OPTIMISATION:
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Definition of the social regime applicable to the manager (employed or TNS [self-employed]),
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Arbitration between the various sorts of remuneration, dividends, etc.
ACCOUNTING AND SOCIAL MANAGEMENT
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Bookkeeping and/or accounts review,
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Drafting of recurrent tax returns and social statements,
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Pay slips,
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Assistance with fixing the in-process operations,
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Implementation of tools for the follow up of works and returns.
EVALUATION AND ACQUISITIONS / TRANSFERS / SALES
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Valuation,
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Optimisation of the business value,
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Appraisal of internal transfer schemes (family, executives, etc.),
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Assistance throughout the acquisition and sale processes.
OTHER ASSIGNMENTS
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Statutory auditing, including contributions/mergers,
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Consolidation.
Jean-Luc GATINOIS
Chartered accountant, Auditor
Partner
BA degrees in Law and Economy
30 years experience in the sector
References
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Demolition
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Earthworks
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Building work
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Public works
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R & D and engineering units
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Decoration, brickwork businesses
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Façade renovations
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General contractors
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Glaziers
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Surveyors
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Franchises
Insurance, mutual societies and social economy
Since its launch in 1965, GROUPE CONSEIL UNION has been providing services to the insurance, mutual societies and social economy sectors.
Its staff have an approach towards insurance companies, mutual societies, pension institutions, brokers, associations and connected organisations, which combines:
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Regulations,
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Internal control,
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Accounting and actuarial techniques,
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Mutual spirit, since working in a sector requires that one shares its values.
Services
AUDIT
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Statutory auditing,
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Technical (contributions/insurance premiums, benefits/claims, membership management, re-insurance, outsourced function, investments, etc.) and non technical (staff, procurement, etc.) procedures audit,
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Technical audit of insurance and re-insurance contracts,
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Technical provisions audit,
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Mergers and contribution auditor.
ACCOUNTING EXPERTISE
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Bookkeeping and review of insurance companies, mutual societies, pension institutions, brokers, associations and other connected organisations accounts,
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Preparation of annual accounts (French or IFRS standards) in compliance with the chart of insurance accounts,
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Documentation of ACP, SFG, etc. statements,
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Drafting of management reports, internal control reports, solvency reports and reports provided by the legislation on intermediation.
CONSULTANCY
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Risks cartography,
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Audit and set up of internal control,
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Actuarial assessments,
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Outsourced internal audit
Jean-Marc FLEURY
Legal auditor and Chartered accountant
Partner
In charge of Insurance, Mutual Societies and Social Economy activities (since 25 years)
Member of the Mutual/Insurance Society Groups commission at the National Society of Auditors
References
Since 1965, GROUPE CONSEIL UNION is or has been Auditor or Chartered Accountant for over 25 mutual societies or insurance companies, as well as of numerous other social economy organisations.
Jean-Marc FLEURY is a member of the Mutual/Insurance Society Groups commission at the National Society of Auditors and is involved in the drafting of the doctrine regulating the auditing and accounting of mutual societies.
GROUPE CONSEIL UNION is a founding shareholder of an actuarian firm. As such, it has direct and immediate access to actuarial specialists in order to fulfil its assignments.
Real Estate
Our specialists have the ability to assist you with the creation, acquisition, management, transfer or sale of your real estate activities, whether personal or professional, and whatever the legal form selected and/or the terms of practice.
Services
CREATION
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ORGANISATION: ASSISTANCE WITH THE SELECTION OF LEGAL FORM (SCI, construction for sale SC, allocation SC, investment real estate company, SARL SAS, SA, SCA, etc.),
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SIMULATIONS AND FINANCE PLANS,
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TAX ASSISTANCE AND OPTIMISATION: definition of the tax systems applicable with regards to profits, VAT, CET, registration duties, contributions on rents, local taxes, etc., national and international taxation.
ACCOUNTING, FISCAL AND SOCIAL MANAGEMENT
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Bookkeeping and/or review of company accounts,
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Drafting of tax and social returns, recurrent and annual,
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Pay slips.
VALUATION AND ACQUISITIONS / TRANSFERS / SALES
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Valuation (non-real estate part),
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Optimisation of the entity value,
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Appraisal of property transfer schemes,
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Assistance throughout the acquisition and sale processes.
OTHER ASSIGNMENTS
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Statutory and contributions/mergers auditor,
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Consolidation.
Jean-Luc GATINOIS
Chartered accountant, Auditor
Partner
BA degrees in Law and Economy
30 years experience in the sector
References
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Real estate traders
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Developers
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Joint ownership property managers
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Estate agents
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REITS
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Professional furnished property letting agents
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Hospitality and para-hospitality activities
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Companies specialising in the management of:
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Building programmes (tax exempt or not)
Medical
Services
ACCOUNTING
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Bookkeeping for your professional activity, whether your own or within a Civil Company.
TAXATION AND SOCIAL MANAGEMENT
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Your business tax returns and, if required, your own,
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Supervision of your relations with your Management Centre,
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Payroll and HR of your staff.
LEGAL AUDIT
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Annual audit of your financial statements,
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Other audit services,
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Specific audit assignments required by law in case of mergers, contributions, etc.
CONSULTANCY
Health professionals
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All advice on your choice of investments linked to your professional assets and their fiscal consequences,
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The appraisal and optimisation of a potential decision do bring your activity as a contribution to a Company structure (such as SELARL, SELAS, …),
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Legal and financial packages for these structures, budget and cash flow forecast drafting, … followed by a bookkeeping or review assignments.
Health institutions
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Financial and/or organization audits for hospitals (public or private), clinical, health and social organizations,
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Audit of feasibility of hospitals capital expenditure programs,
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Consultancy for restructuring, merger and acquisition or profitability improvement of health institutions.
Jean-Luc CHERIN
Associate director
Memorialist Chartered Accountant
In charge of the medical sector within GROUPE CONSEIL UNION
Thierry BOVAL
Senior advisor
Physician doctor (Paris VI – St Antoine Hospital)
Master in Finance (Panthéon Sorbonne)
References
We have many references, from individual practitioners (tens of them) as well as from radiologists, chemists, medical tests laboratories, involving activities carried out individually or within a company set up in an appropriate legal form, to medical research associations connected to public or private hospitals.
Technology companies
With 35.000 new graduated engineers every year, 250.000 searchers, a 5th world position for patents, excellence sectors (life sciences, eclectronics, chemicals, avionics, rockets and satellites, nuclear, IT, etc), 40 “local competitivity poles” and the highest number of start up in Europe, France is an election place for research.
Services
Structuring
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Business plan and financing plan,
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Selection of tax regime, welcoming country and corporate structure.
Accounting
Accounting for technology business operations and assets/liabilities:
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R&D,
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Intellectual property
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Grants,
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Financial instruments
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Turnover,
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IPO, ICO
Under French GAAP, IFRS and US GAAP
Taxation
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R&D tax credit,
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Taxation related to technology accounting,
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Taxation related to financial instruments.
Internal Control
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Contrôle interne, contrôle de gestion et audit interne des entreprises technologiques et des opérations et départements de R&D.
Audit
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Legal and contractual audit of technology activities.
Jean-Marc FLEURY
Commissaire aux comptes
Expert-comptable
Associé
Responsable des activités Assurance, Mutualité et Economie sociale
(depuis 25 ans)
Membre de la commission Assurances / groupe Mutuelles de la Compagnie Nationale des Commissaires aux comptes
Romuald GARNIER
Commissaire aux comptes,
Expert-comptable
Directeur associé
References
A significant number of R&D centers, start up, companies and groups in the following sectors:
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Pharma, Biotech,
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Chemicals, cosmetics,
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Electronics,
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IT: IT services, software, AI, etc
Associations
Notre champ de compétences recouvre les associations diverses lucratives ou non, les fondations, les congrégations,
les syndicats professionnels et les fonds de dotation.
Services
Accompagnement juridique :
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Examen du régime juridique (statuts et Règlement intérieur),
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Filialisation des activités lucratives.
Accompagnement fiscal :
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Associations avec activité lucrative, assujetties à la TVA et/ou à l’impôt sur les sociétés,
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Contrôle ou établissement des taxes diverses supportées par les associations, dont l’impôt sur les revenus accessoires fonciers et financiers, la TVS, la taxe sur les salaires, les taxes locales, etc.
Accompagnement comptable et de gestion :
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Tenue ou révision de la comptabilité et préparation des états de synthèse,
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Elaboration d’indicateurs et d’outils de pilotage,
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Budget prévisionnel, Reporting (indicateurs, situations, etc.).
Accompagnement social :
Paie et gestion sociale,
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Contrats de travail spécifiques.
Références
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Associations cultuelles
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Syndicats professionnels
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Associations sportives
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Associations culturelles
Franchises
Notre champ de compétences recouvre les associations diverses lucratives ou non, les fondations, les congrégations,
les syndicats professionnels et les fonds de dotation.
Services
Création
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Elaboration du DIP,
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Elaboration d’un projet de contrat de franchise,
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Etablissement d’un business Plan.
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Constitution de la société (forme juridique, statut, etc.),
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Formalités légales.
Gestion comptable, sociale et fiscale
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Tenue de la comptabilité et préparation des comptes annuels
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Etablissement des déclarations fiscales périodiques et annuelles,
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Etablissement de la paie et de déclarations associées.
Gestion
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Elaboration d’indicateurs et d’outils de pilotage,
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Budget prévisionnel,
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Reporting (indicateurs, situations, etc.),
Evaluation et acquisitions/ transmissions / cessions
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Evaluation,
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Optimisation de la valeur de l’entité,
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Etude de schémas de transmission patrimoniale,
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Accompagnement tout au long des processus d’acquisition ou de cession.
Références
Franchisés ou franchiseurs dans différents secteurs d’activité :
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Hôtellerie,
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Commerce,
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Climatisation,
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Restauration rapide,
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Optique,
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Construction,
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Etc.