Audit Report for France

Overview

Use the Audit Report for France process to create an electronic audit file. You can transfer the electronic audit file, which is a data file, to the tax authorities. This electronic audit file along with journals must comply with the Generally Accepted Accounting Principles (GAAP) in France.

This report also includes the clearing account reconciliation information. In Columns 14, EcritureLet, and 15, DateLet, you can view the reconciliation group and reconciliation date respectively for each of the reconciled clearing account journal lines. For unreconciled lines or a reconciliation feature that's not being used, these columns don't display this information.

From January 1, 2014, all tax paying companies in France that are audited by the tax authorities must create audit documentation in the prescribed format. Auditors use this documentation to verify the coherence between the audit file and the reported accounting.

Key Insights

Before running the report, ensure that you have:

Set up the following entities:
- Data security
- Enterprise structure
- Document sequences, if applicable
Completed the implementation project for your organization
Entered, processed, accounted, and transferred all subledger transactions to General Ledger

Note: All manual journals must be processed for the reporting period. You don't have to enter any specific attributes on the subledger transactions or journals to report them.

Report Parameters

This table describes selected report parameters:

Name	Description
Journal Entry Source	Select a source or leave blank to report on all sources.
Ledger	Enter the ledger name. The available values depend on the data access set assigned to the user.
Legal Entity	Choose from values that are based on the legal entities associated with the ledger. Leave the field blank to report on the complete ledger, regardless of the legal entity.
Show adjustment periods	Indicate whether to create the report by adjustment period.
From and To Accounting Period	Select the reporting period for which you want to display the adjustment period.
Account filter	Optionally, restrict the accounts to include in the data file.
Document Sequence Name	Enter the sequence name to specify the transactions to be included in the electronic file.
Posting status	Select the posting status to view: Only posted journals Journals that are transferred, but not yet posted

Frequently Asked Questions

This table lists frequently asked questions about the Audit Report for France:

FAQ	Answer
How do I find this report?	Schedule and run this report from the Scheduled Processes work area on the Navigator menu.
Who uses this report?	General Ledger users.
When do I use this report?	Use this report at the end of the reporting period to prepare the file to be submitted to the tax authorities. You can create the file quarterly or even for multiple tax years.
What type of report is this?	Oracle Analytics Publisher.
What role is required to run this report?	ORA_JE_EMEA_FINANCIAL_REPORTING_DUTY Note: Ensure that JE_PREPARE_FINANCIAL_REPORTS_FOR_FRANCE_PRIV and JE_PREPARE_FINANCIAL_REPORTS_FOR_FRANCE_PRIV_OBI privileges are added to the ORA_JE_EMEA_FINANCIAL_REPORTING_DUTY role.
How can I save the output for the audit reports for France?	Choose Save to save the output file for the audit reports for France in text, data, or CSV format.
How can I review the audit reports for France?	You can review the audit reports in an excel sheet.