Tailor-made support to help you create, manage and develop your business.

OUR BRANCHES

OUR FIELDS

Accounting

At CFAC consulting, we offer complete accounting expertise, ranging from consulting to regulatory compliance, adapted to the needs of VSEs, SMEs and large companies.

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Legal and tax

Our legal expertise covers all stages of your business, from initial structure to complex developments, with a focus on customization and compliance.

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Audit and internal control

F3A carries out legal and contractual audits, ensuring the transparency of annual accounts and assessing contractual risks, with expertise in various sectors, including startups.

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quality management

We specialize in supporting businesses of all sizes to obtain ISO certifications.

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Human ressources

Maghreb Paie simplifies HR management, offering comprehensive payroll, recruitment, conflict resolution and human capital auditing services.

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Performance and Strategy

EMBC Business Center is your partner in boosting your business, offering office space, remote talent, and personalized support for your success.

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QUALITY

ISO 9001 certification

We have been ISO 9001 certified since 2012.

Our group masters all aspects contributing to performance 
and optimal security for your business. Our availability, our skills, our innovative methodologies constitute the characteristic features of our subsidiaries.

ILS NOUS FONT CONFIANCE

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Frequently asked questions

There are several risks:
1) it may be a fake invoice
2) The invoice may be incorrectly recorded (immobilization at the place of charging and vice versa),
3) The invoice may not have been paid on time
4) There may be a dispute with the supplier which should be the subject of a provision.

Management control is the activity aimed at controlling the conduct of an organization by forecasting events and adapting to developments, defining objectives, implementing means, comparing performances and objectives, correcting the objectives and means.

 
While financial control has a general mission of controlling the management of the establishment and monitoring all operations likely to have a direct economic or financial repercussion.
It examines the commitments submitted for its approval, from the point of view of the availability of credits, the accuracy of the evaluations, the allocation of the expense and their conformity with the decisions and deliberations of the Board of Directors.
 

 Permanent inventory is the count of the quantities available in stock immediately after each goods receipt and each goods issue. It is an inventory method particularly suitable for stocks whose quantities per reference are small and the stored units are easy to count. Software which offers the possibility of carrying out such entries gives rise to two entry operations on each occasion.

  • During goods receipt: entry of the quantities entered and entry of the final stock.
  • During a goods issue: entry of the quantities issued and entry of the remaining stock.

Lists grouping the deviations (positive deviations and negative deviations) are automatically generated. After verification, stocks are regularized.

Permanent inventory is a method of tracking stocks in which the products purchased or manufactured are entered in the stock account at the time of their acquisition or production. Their output for use in production or for sale constitutes expenses for the financial year and is therefore included in the income statement.

Regarding the method of intermittent inventory, it consists of updating stocks once a year, at the end of the accounting year.

Accounting for incoming and outgoing inventory flows using the perpetual inventory method is more appropriate as it allows a direct correspondence to be established between the costs of inventory sold and the related revenues. It also allows accounting monitoring of stocks and promotes rapid closure of periodic accounting situations.

The value added tax credit can be refunded upon request submitted to the competent tax control center supported by all necessary justification.

The value added tax credit is refundable:

  •     Cleared by monthly tax return for credit from:

                – merchandise export operations,
               – services used or operated outside Tunisia,
               – sales suspended from value added tax.
               – withholding tax provided for by articles 19 and 19 bis of the VAT code

  •      Cleared by monthly tax declarations for three consecutive months, for the tax credit coming from investments provided for by article 5 of the investment incentive code and upgrade investments made within the framework of a upgrade program approved by the upgrade program steering committee.
  •     Cleared by monthly tax declarations for six consecutive months in other cases.


* Concerning the restitution terms, an advance of 15% of the total amount of the VAT credit is paid without prior verification. The advance rate is increased to 50% for companies whose accounts are legally subject to the audit of an auditor and for which the certification took place for the last closed financial year for which the deadline for the declaration of the corporate tax on its results is due on the date of submission of the request for restitution of the value added tax credit and without this certification including reservations having an impact on the tax base .

* The restitution of the value added tax credit resulting from the cessation of the activity is made after a thorough verification and without advance.

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