Key takeaways
- The comptable keeps the accounts and the returns; the expert-comptable adds advice, organisation and reserved missions.
- In Belgium, both professions are regulated by the ITAA since the 2019 reform, with protected titles.
- Not to be confused with the registered auditor, the only one empowered to carry out the statutory audit of the accounts.
- The right choice depends on the size of the company and the level of support sought.
When setting up or running a company, one question quickly comes up: do you need a comptable or an expert-comptable? The two hold close but not identical roles, and in Belgium their titles are framed by law. Understanding who does what avoids paying for missions you do not need, or conversely depriving yourself of useful advice. This article details the missions of each, the Belgian regulation by the ITAA, the difference with the registered auditor, and how to choose according to your situation.
The role of the comptable
The comptable is the professional of bookkeeping. They record the transactions, prepare the accounting documents and ensure the day-to-day compliance of the company.
The comptable's main missions
Keeping the accounts
Recording client and supplier invoices, expense notes and operations in the books.
Annual accounts
Drawing up the balance sheet and the profit-and-loss account from the accounts.
Tax returns
VAT, corporate income tax and other returns, respecting the deadlines.
Administrative management
Follow-up of payments, reminders and support on day-to-day social obligations.
For a small structure, this scope covers the essentials: keeping the accounts in order and respecting the tax obligations. Our article on the accounting obligations of an SRL details this framework.
The role of the expert-comptable
The expert-comptable has broader missions. Beyond keeping the accounts, they advise, organise and verify, and step in at the key moments in the company's life.
What the expert-comptable brings on top
Advice and support
Choice of legal form, business plan, financial strategy and management tools.
Incorporation and dissolution
Support with the formation steps, including the financial plan, and with transfer or liquidation.
Organisation and verification of accounts
Setting up the accounts, profitability analyses and cost studies.
Tax advice
Optimisation within the legal framework and support in the event of an audit.
The expert-comptable is therefore a management partner, not just a bookkeeper. They are often called upon from the creation of the company, notably to build the financial plan handed to the notary.
Comptable and expert-comptable: comparison
The two trades overlap on bookkeeping, but diverge on the scope of missions and the level of advice.
| Comptable | Expert-comptable | |
|---|---|---|
| Keeping the accounts | ||
| Annual accounts and tax returns | ||
| Strategic and management advice | Limited | Extensive |
| Incorporation and dissolution support | Partial | Complete |
| Reserved missions and attestations | ||
| Protected title (ITAA) |
A profession regulated by the ITAA
In Belgium, these trades are not practised freely. Since the 2019 reform, the Institute for Tax Advisors and Accountants (ITAA) groups and oversees the profession, born from the merger of the former institutes. The titles of expert-comptable and comptable certifié are protected: only professionals accredited by the ITAA may use them.
Concretely, this protects you: by entrusting your accounts to an accredited professional, you secure an ethical framework, professional insurance and verified skills. Always check your contact's accreditation with the ITAA.
Which to choose according to your company
The choice depends on your needs and your size. For the bookkeeping and returns of a small structure alone, an accredited comptable is generally enough. As soon as you seek support with incorporation, strategic advice or management analyses, the expert-comptable comes into its own.
Many entrepreneurs start with tight support, then broaden it as the activity grows. The essential thing is to choose a trusted, accredited professional, able to follow your company over time.
Surround yourself well from the creation of your company
Choice of form, financial plan and steps: Monsiegesocial supports you to create your company on sound foundations, alongside your comptable or expert-comptable.
Going further
- Accounting obligations of an SRL in Belgium, the framework your comptable follows.
- The financial plan of an SRL, a how-to, often drawn up with an expert-comptable.
- Creating a company in Belgium: the steps, where accounting advice comes in early.
