1. Our expertise to serve your business
Auditing
Consulting
consulting
auditing
accounting
Accounting

2. philosophy
OUR PHILOSOPHY
OUR CLIENTS
CEO, CFO, heads of office, accounting or tax managers, bosses of French or
foreign SME, profit from our know-how, skills and our engagement at their side.
OUR mISSION
To provide accounting and tax, auditing and consulting services that go beyond
the scope of traditional services offered by most practitioners...
Our commitment towards excellence allows us to offer a complete array of
accounting, tax, audit and consulting services - delivered with a personal and
professional touch. We value our role as trusted partners who know our business
and respect yours.
ABOUT US
GBA is a company registered by the French institute of CPA and the French
institute of legal auditors. The management of GBA has already been practicing
this range of services since 1998.

3. consulting
We will reach profitable and unexpected results for
you with two objectives :
• To “kill” your costs or realize significant profits
• To identify and concrete new axes of
improvements or development
auditing
Statutory audit, transaction services and risk
management: Our customers benefit of the
experience of our professionals strengthened
by our tailor-made approach, highly efficient
methodological and IT tools.
accounting
Accounting, tax, legal obligations: Our main aim is
to make your accounting and business obligations
easier in France.
We will be in charge for you to satisfy your legal,
social (payroll and forms) and tax obligations.

4. accounting and obligations
Our main aim is to make your accounting and business
obligations easier in France. Our professionals can deal with
all or part of your company’s accounting process: bookkeeping,
supervision of the accounts or simple compilation of your
financial statements.
www.gba-associes.com
ACCOUNTINg
• Outsourcing of the whole accounting process
• Bookkeeping services
• Financial statement preparation
• Compilation of reporting in French financial statements
• Reporting IAS-IFRS or US Gaap
• Consolidation
• Cash Flow tracking
• Business Plans & Projections Planning (Budget and Forecast)
• Replacement of accounting and tax manager
TAx
• All tax Filings: VAT etc.
• Tax optimization (For instance : Research Tax Credit)
• Tax consolidation
LEgAL OBLIgATIONS
• Set up a business in France and registered the head office
• Selection and preparation of proceedings
• Outsourcing payroll and HR administrative management
• All filings to comply with the French laws

5. consulting
We will reach profitable and unexpected results for you.
www.gba-associes.com
TO “KILL” YOUR COSTS OR REALIZE SIgNIFICANT PROFITS
In order to encourage and stimulate business environment in France, the Government has
introduced significant tax and social incentives. Even though the incentives have been in place
for several years now, few companies only take actually advantages of them due to a lack of time,
skills etc. GBA provides you the services of their professional to make the incentives real in our
customers’ companies in order to get one of the two following objectives: to “kill” your costs or
realize significant profits.
• All tax credit
• Exemption or decrease total or partial of social security contribution
• Obtaining of European, National or local subsidies
• Etc.
TO IDENTIFY AND CONCRETE NEW AxES OF ImPROVEmENT OR
DEVELOPmENT
Changes management or project management necessitates ad hoc human resources to fulfill a
punctual need. GBA creates a solution to facilitate and concretes your new project.
• Identification of target of M&A operations
• Strategic analysis
• Implementation of reporting in IFRS, US Gaap or French standards
• Benchmarking survey
• Business Plan
• Investment project – ROI studies
• Etc.

6. auditing
Our approach of audit is mainly based on the skills of our
teams strengthened by highly efficient methodological and IT
tools at their disposal. GBA respects the International Auditing
and Assurance Standards Board but avoiding rigid methods
and pre-established programs.
www.gba-associes.com
The strength of our team comes from the mix of skills and profile who work with you:
CPA, lawyers and specialists of your core business who were trained in business schools
and universities.
STATUTORY AUDIT
For organizations that require an audit for statutory or regulatory reasons connected with the
filing of their annual and periodic financial information, GBA provides an assurance service
to shareholders and management on the truth and fairness of the information and specifically
addresses any other regulatory reporting requirements.
TRANSACTION SERVICES
The experience of our professionals enables GBA to assist you in the various steps of your
external growth: expert opinion, due diligence, acquisition audit, apply seller’s guarantee.
RISK mANAgEmENT
Our clients appreciate our customized approach implemented in our various assignments:
review and/or implementation of procedures, examination of internal control, search for
fraud…

7. www.gba-associes.com
NICOLAS gALAUD
nicolas.galaud@gba-associes.com
NICOLAS BOUFFARD
nicolas.bouffard@gba-associes.com
ALExANDRE ARNON
alexandre.arnon@gba-associes.com
64, rue Miromesnil Tél : +33 (0) 1 45 61 18 88
75008 Paris Fax : +33 (0) 1 45 61 18 99