Before you start
The FEC is used, in particular, when presenting computerised accounts during a French tax audit. Review your circumstances and any applicable exemptions with your adviser. Source: DGFiP, computerised accounts, in French, accessed 19 October 2026. This guide concerns France, including when your accounting firm operates abroad.
Agree the scope with your accountant
Before exporting, agree the entity, financial year and purpose of the request. Is this a preliminary review, a data exchange or work related to a tax audit? Ask which files are needed and which state of the accounting records should be used.
We recommend recording these details in a short handover note. If your group operates in France and Africa, keep the entities distinct. Our PCG and SYSCOHADA guide, in French, can help you prepare that discussion without mixing accounting frameworks.
Gather the export and comparison documents
Keep the original export unchanged. Ask your accountant which journals, trial balance and supporting documents will help the review. Gather them for the same scope and record when they were extracted.
We suggest keeping observations in a separate working file. This helps you explain which version was reviewed and avoids comparing an updated trial balance with an older export.
Check the format before reconciling records
BOFiP describes accepted formats and their structure. Have your export checked against the format and circumstances that apply, including headers, encoding and file naming. Source: BOFiP, FEC format, in French, accessed 19 October 2026.
For XML exports, DGFiP provides XSD schemas. Source: DGFiP, standard files, in French, accessed 19 October 2026. Ask your accountant which check to use and keep the report. We distinguish this technical check from reviewing the accounting transactions.
Reconcile the records and explain discrepancies
With your accountant, compare file totals with the journals and trial balance selected for review. Locate differences by account or journal before looking for supporting documents.
Turn each discrepancy into a specific question. Are you comparing the same versions? Was an entry added after the export? Did a filter restrict the extraction? We recommend documenting the answers before changing anything.
| Observation | Suggested check | Evidence to keep |
|---|---|---|
| A journal appears missing | Review scope and extraction settings | Export settings |
| A total differs from the trial balance | Compare versions and relevant entries | Annotated reconciliation |
| A reference is unclear | Locate the document with your accountant | Supporting document and conclusion |
Resolve issues and hand over the reviewed version
We recommend having corrections approved in the accounting system, generating a fresh export and repeating the relevant checks. Editing only the exported file could break its correspondence with the records under review.
Send the selected file, agreed documents and open questions through the secure channel arranged with your accountant. Explore our accounting page, in French, to prepare your requirements. We invite you to confirm which exports are available for your particular records with your CassKai contact.