The FEC (Fichier des Écritures Comptables) is a standardized file of all accounting entries that companies in France must be able to produce for the tax authorities. Mandatory since 2014, it follows a strict format and lets auditors inspect a full year of bookkeeping in a single structured export.
Any company with computerized accounting must hand over its FEC on request during a tax audit. The file has to be complete, correctly formatted, and consistent with the financial statements. A malformed or incoherent FEC is a red flag that invites deeper scrutiny.
The difficulty is that the FEC only reflects the quality of the underlying entries. If accounts are not properly matched, if categorizations are inconsistent, or if the analytical coding is messy, the FEC exposes it. Producing a clean file means having clean books all year, not patching them the week before an audit.
Phacet keeps that foundation reliable. The agent that prepares your audit file automatically assembles audit-ready data, the agent that automates French-style account matching keeps lettrage consistent, and the agent that checks your analytical mapping table verifies coding. Every step is traceable through a native audit trail.
The FEC is where French bookkeeping meets the tax inspector. Phacet helps companies face that moment with books that hold up, line by line.
