How to prepare a documentation checklist to validate with your accountant

01

The direct answer

A useful documentation checklist lists, for each obligation set out in the Civil Code, who keeps the document, how it is kept, and how long it must be retained. The starting point is Articles 2214, 2215, 2215-bis, 2216, 2217 and 2220 of the Civil Code, which cover the journal book, the inventory book, other records required by the nature and size of the business, correspondence and invoices.

02

Why a checklist is needed, not just an archive

The obligation to keep the journal book and inventory book applies to entrepreneurs carrying out commercial activity, with an exception for small entrepreneurs; the business must also keep any additional records required by its nature and size, and must keep, for each transaction, originals and copies of letters, telegrams and invoices in an orderly manner. A checklist turns these obligations into a verifiable list before the meeting with the professional.

03

How to build it in five steps

Steps

1. List the mandatory books kept: journal book, inventory book and any other records required by the nature or size of the business.
2. Check how they are kept: progressive numbering and stamping where required, or electronic keeping with time-stamping and digital signature applied annually.
3. Gather correspondence and invoices organized by transaction, both originals received and copies sent.
4. For companies, check specific corporate books (members' decisions, directors, board of auditors) and meeting minutes with date, participants and voting results.
5. Check the retention period: ten years from the last entry for records, invoices, letters and telegrams.

04

What to have ready

Prerequisites

• Updated list of accounting books in use, whether paper-based or electronic.
• Copy of the latest inventory, drawn up at the start of the financial year and signed within three months of the tax return deadline.
• Meeting minutes or corporate decisions available for the business's legal form.

05

A hypothetical case

Hypothetical case: a growing limited liability company prepares for its annual meeting with the accountant. Its checklist includes the journal book and inventory book (Art. 2214), the book of members' and directors' decisions (Art. 2478), meeting minutes with participants' identity and voting results (Art. 2375), and correspondence with suppliers kept by transaction, checked to ensure nothing is older than ten years (Art. 2220).

06

Checks to do before the meeting

• Does the journal book record transactions day by day, without gaps?
• Was the inventory drawn up at the start of the financial year and updated every year?
• If kept electronically, has time-stamping and digital signature been applied at least once a year?
• Are documents kept on image media always readable with the available tools?

07

How management software can support the checklist

A business can ask its software partner to set up clear roles for who uploads, checks and archives each document, a change log that makes every revise traceable, and a periodic reminder for deadlines such as signing the inventory. These are suggested operational choices, not requirements arising from the software itself, and should always be validated with the professional based on the business's actual obligations.

08

Points to include in the final checklist

• Name of the book or record, legal reference, method of keeping.
• Person responsible for keeping and retention.
• Date of last entry and check of the ten-year retention period.
• Notes on time-stamping or digital signature, if kept electronically.

09

Next step

Prepare the list of books and records used in your business and share it with your accountant before the next annual meeting, indicating how they are kept and the date of the last entries.