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b{line-height:1!important}.h27-project-art{line-height:1.5!important}.h27-project-art *{line-height:1.5!important;letter-spacing:0!important}@media(max-width:767px){.h27-terminal{top:70px!important}.h27-route-card{top:100px!important}.h27-route-card.route-second{top:240px!important}.h27-scene-label{padding:17px 18px!important}.h27-payment-scene .h27-scene-foot{bottom:16px!important}}\n<\/style><style id=\"h27-footer-scale\">.h26-footer h2{font-size:16px!important;line-height:1.4!important;letter-spacing:0!important}.h26-footer .h26-footer-grid>div:first-child h2{font-size:23px!important}.h26-footer .h26-footer-grid{gap:44px!important}.h26-footer .h26-footer-grid a{font-size:13px!important}.h26-footer{padding-top:45px!important;padding-bottom:25px!important}<\/style><style id=\"h27-guide-reading\">.h26-hero h1{font-size:clamp(34px,4.3vw,56px)!important;line-height:1.12!important;letter-spacing:-1.6px!important;max-width:1030px}.h26-hero .elementor-widget-text-editor p{font-size:13px!important;color:var(--h27-muted);line-height:1.8!important}.h26-hero{background:var(--h27-paper)!important}.h26-section:not(.h26-header):not(.h26-footer){padding-top:46px!important;padding-bottom:46px!important}.h26-section:not(.h26-hero):not(.h26-header):not(.h26-footer)>.elementor-container{max-width:950px!important}.h26-section .h26-reading{max-width:none!important}.h26-section .h26-reading p,.h26-section .h26-reading li{font-size:15px!important;line-height:1.9!important}.h26-section h2{font-size:clamp(26px,3vw,36px)!important;letter-spacing:-.8px!important;scroll-margin-top:70px}.h26-section h3{font-size:23px!important;margin:28px 0 16px!important}.h26-section .h26-reading li{margin:12px 0}.h27-guide-toc{border-top:1px solid var(--h27-line);padding-top:22px;margin-top:25px}.h27-guide-toc span{display:block;font-size:11px;text-transform:uppercase;letter-spacing:1.4px;margin-bottom:12px}.h27-guide-toc ol{display:flex;flex-wrap:wrap;gap:8px 22px;list-style:none;padding:0!important;margin:0!important}.h27-guide-toc li{font-size:12px!important;line-height:1.7!important;margin:0!important}.h27-guide-toc a{display:block;border-bottom:1px solid var(--h27-line);padding:4px 0}.h27-guide-toc a:focus-visible{outline:3px solid #55A296;outline-offset:3px}.h27-guide-image{display:block;width:100%;max-height:430px;object-fit:contain;border-radius:15px;background:var(--h27-paper)}.h26-section .h26-reading table{display:block;overflow:auto;max-width:100%}.h26-section .h26-reading blockquote{background:var(--h27-paper);border-left:3px solid #98CEC6;border-radius:0 12px 12px 0;padding:25px;margin:25px 0}.h26-section .h26-reading a{overflow-wrap:anywhere}.h26-footer h2{font-size:16px!important}.h26-footer .h26-footer-grid>div:first-child h2{font-size:23px!important}@media(max-width:767px){.h26-hero h1{font-size:32px!important;letter-spacing:-1px!important}.h26-section:not(.h26-header):not(.h26-footer){padding:34px 20px!important}.h27-guide-toc ol{display:block}.h27-guide-toc li{margin:8px 0!important}.h26-section .h26-reading p,.h26-section .h26-reading li{font-size:14px!important}}<\/style>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4d3a36e9 h26-section h26-hero elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4d3a36e9\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-227ca9a9\" data-id=\"227ca9a9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c393208 elementor-widget elementor-widget-heading\" data-id=\"4c393208\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">CASPs: preparing accounts and ANC developments<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0c138c86 elementor-widget elementor-widget-html\" data-id=\"0c138c86\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<p class=\"h29-guide-date\" data-no-translation>Published 16\/04\/2026 \u00b7 Updated 08\/09\/2026 \u00b7 <a href=\"https:\/\/hodl-consulting.com\/en\/qui-sommes-nous\/\">Houssen Issouf Aly, French chartered accountant<\/a><\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-626c17e5 elementor-widget elementor-widget-html\" data-id=\"626c17e5\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<p class=\"h26-kicker\" lang=\"en\">Crypto-assets \u00b7 Companies \u00b7 Directors<\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4aeb3a69 elementor-widget elementor-widget-text-editor\" data-id=\"4aeb3a69\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div lang=\"en\"><p>Practical guidance for companies and directors. Revised on 7 September 2026.<\/p><p class=\"h26-meta\">Original article: 2026-04-16 \u00b7 HODL Consulting<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-72849d57 h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"72849d57\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-472319ec\" data-id=\"472319ec\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dc7ec8c6 elementor-widget elementor-widget-html\" data-id=\"dc7ec8c6\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<img decoding=\"async\" height=\"420\" width=\"800\" class=\"h27-guide-image\" alt=\"CASPs: preparing accounts and ANC developments\" src=\"https:\/\/hodl-consulting.com\/wp-content\/plugins\/hodl-bilingual\/assets\/hodl-article-psca-comptabilite-en.webp\" loading=\"lazy\"><nav class=\"h27-guide-toc\" aria-label=\"Guide contents\"><span>In this guide \u00b7 4 min read<\/span><ol><li><a href=\"#h27-guide-part-1\">Distinguish two workstreams<\/a><\/li><li><a href=\"#h27-guide-part-2\">Accounting rules existed before 2026<\/a><\/li><li><a href=\"#h27-guide-part-3\">Prepare records without assuming an effective date<\/a><\/li><li><a href=\"#h27-guide-part-4\">Sources<\/a><\/li><li><a href=\"#h27-guide-part-5\">Next steps<\/a><\/li><\/ol><\/nav><script>(function(){function init(){var heads=document.querySelectorAll('.h26-section:not(.h26-footer) h2.elementor-heading-title');heads.forEach(function(h,i){h.id='h27-guide-part-'+(i+1)})}if(document.readyState==='loading')document.addEventListener('DOMContentLoaded',init,{once:true});else init()})();<\/script>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b419d529 h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b419d529\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-16701183\" data-id=\"16701183\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1cc7d76d elementor-widget elementor-widget-heading\" data-id=\"1cc7d76d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Distinguish two workstreams<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c16f295 elementor-widget elementor-widget-text-editor\" data-id=\"7c16f295\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"h26-reading\" lang=\"en\"><p>Authorisation to provide crypto-asset services and accounting requirements address different questions. Following the end of France\u2019s MiCA transition in July 2026, an old PSAN registration no longer establishes the right to continue operating. Check the entity, services and current status in official registers.<\/p><p>The framework provides for CASP authorisation and, for certain eligible financial entities, an article 60 notification deemed complete by the competent authority. A brand name, pending application or historical status does not replace verification. The <a href=\"https:\/\/www.amf-france.org\/fr\/actualites-publications\/actualites\/lamf-rappelle-que-la-periode-transitoire-pour-les-psan-pour-continuer-de-fournir-des-services-sur\" target=\"_blank\" rel=\"noopener\">AMF explains these routes<\/a>.<\/p><h3>Map services and transaction flows<\/h3><p>Accounting needs to reflect the services actually provided: custody, exchange, order execution or other activities. For each customer journey, describe who receives funds or assets, executes transactions, holds assets, bills the customer and owes restitution. Separate proprietary transactions from those carried out for clients.<\/p><p>This map connects contracts, operational systems and accounts. It should also identify technical providers and group entities involved. A single user interface can conceal several contractual relationships and obligations.<\/p><h3>Accounting and regulatory review<\/h3><p>An accounting engagement helps produce explainable records and reconciliations. It does not grant MiCA authorisation. Statutory audit, regulatory controls and legal assistance need separately defined scopes based on the entity\u2019s situation; not every CASP should be described as requiring identical engagements.<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ac76026f h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ac76026f\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7edbb4a8\" data-id=\"7edbb4a8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d8117bd0 elementor-widget elementor-widget-heading\" data-id=\"d8117bd0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Accounting rules existed before 2026<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ee1b7d2 elementor-widget elementor-widget-text-editor\" data-id=\"9ee1b7d2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"h26-reading\" lang=\"en\"><p>ANC Regulation 2026-01 develops the French general accounting framework and builds on earlier rules, including Regulation 2018-07. Regulation 2026-02 concerns banking institutions, not every CASP solely because of that status.<\/p><h3>Custody: document three conditions<\/h3><p>Article 629-1 of the endorsed text governs the treatment of assets held for clients. Agency treatment without recognising those assets on the provider\u2019s balance sheet requires conditions covering:<\/p><ul><li><strong>Segregation:<\/strong> separation of client and proprietary assets within the recording system, with permanent agreement between quantities held and the technical custody records.<\/li><li><strong>Use and approvals:<\/strong> no use of client assets or associated rights without express consent, with multiple approvals for transaction decisions at the provider.<\/li><li><strong>Restitution:<\/strong> arrangements needed to return the assets held.<\/li><\/ul><p>If a condition is not met, the text provides for asset recognition with an equal restitution liability and the corresponding subsequent measurement rules. An accounting presentation should not, by itself, determine the organisation\u2019s regulatory compliance.<\/p><h3>Revenue: explain the provider\u2019s remuneration<\/h3><p>For client transactions specified in article 629-2, only the provider\u2019s remuneration enters profit or loss. Client trading volume does not automatically become the provider\u2019s revenue. Proprietary activity and other services require their own assessment.<\/p><p><strong>Illustrative example:<\/strong> a statement shows \u20ac100,000 of transactions executed for clients and \u20ac500 of commissions. Controls should trace the \u20ac500 billed, receipts, credits and outstanding balances, then explain the client-flow treatment. Recording \u20ac100,000 as provider revenue would not establish that analysis.<\/p><h3>Closing and disclosures<\/h3><p>Prepare quantities and values of assets held in custody, valuation sources, relevant commitments and recognised restitution liabilities. Articles 838-15 and 838-16 specify information according to the entity\u2019s role. Proprietary assets also require the holding analysis described in our <a href=\"https:\/\/hodl-consulting.com\/en\/reglement-anc-n2026-01-du-9-janvier-2026\/\">ANC 2026 guide<\/a>.<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8854962c h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8854962c\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4579e540\" data-id=\"4579e540\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6238c541 elementor-widget elementor-widget-heading\" data-id=\"6238c541\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Prepare records without assuming an effective date<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-34942de3 elementor-widget elementor-widget-text-editor\" data-id=\"34942de3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"h26-reading\" lang=\"en\"><p>Regulations 2026-01 and 2026-02 were endorsed by the order of 12 August 2026, published in the Official Journal on 3 September. For Regulation 2026-01, article 9 provides for financial years beginning on or after 1 January 2027, with early application permitted for the financial year in progress at publication. This accounting timetable is separate from the MiCA transition deadline.<\/p><h3>Build a usable audit trail<\/h3><ol><li><strong>Common references:<\/strong> align client, entity, asset and account identifiers across tools.<\/li><li><strong>Quantity controls:<\/strong> compare client records, wallets and third-party statements, explaining transactions in transit and discrepancies.<\/li><li><strong>Revenue controls:<\/strong> connect the pricing agreement, transaction, commission, invoice or statement and receipt.<\/li><li><strong>Closing:<\/strong> substantiate balances, methods and adjustments with dated supporting records.<\/li><li><strong>Review:<\/strong> assign each discrepancy to an owner, retain the explanation and verify resolution.<\/li><\/ol><p>Exports should remain usable after a software or provider change. A useful dashboard distinguishes amounts handled for clients from provider revenue, expenses and proprietary cash. The same controls should be reproducible each period.<\/p><h3>Frequently asked questions<\/h3><p><strong>Does a separate wallet prove all custody conditions?<\/strong> No. Use, approval, quantity agreement and restitution arrangements also need documentation.<\/p><p><strong>Are client assets always off balance sheet?<\/strong> Treatment depends on the text\u2019s conditions and the actual arrangements. The word \u201ccustody\u201d in a contract is insufficient.<\/p><p><strong>What should we prepare for the accountant?<\/strong> Regulatory status, service list, client and subcontractor contracts, flow map, sample exports, chart of accounts, recent reconciliations and unresolved discrepancies.<\/p><p>Read the <a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000054791025\" target=\"_blank\" rel=\"noopener\">endorsed regulations<\/a> and explore <a href=\"https:\/\/hodl-consulting.com\/en\/mica-psca\/\">our support for crypto service providers<\/a>.<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-84a08bf1 h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"84a08bf1\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-65af1661\" data-id=\"65af1661\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8c0c8e8e elementor-widget elementor-widget-heading\" data-id=\"8c0c8e8e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Sources<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7fa07ce9 elementor-widget elementor-widget-text-editor\" data-id=\"7fa07ce9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li><a href=\"https:\/\/www.anc.gouv.fr\/reglements-anc-ndeg2026-01-et-anc-ndeg2026-02-du-9-janvier-2026\" target=\"_blank\" rel=\"noopener\">ANC \u00b7 2026-01 \/ 2026-02<\/a><\/li><li><a href=\"https:\/\/www.anc.gouv.fr\/reglement-ndeg-2018-07-du-10-decembre-2018\" target=\"_blank\" rel=\"noopener\">ANC \u00b7 2018-07<\/a><\/li><li><a href=\"https:\/\/www.amf-france.org\/fr\/actualites-publications\/actualites\/lamf-rappelle-que-la-periode-transitoire-pour-les-psan-pour-continuer-de-fournir-des-services-sur\" target=\"_blank\" rel=\"noopener\">AMF \u00b7 MiCA<\/a><\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-64bdb935 h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"64bdb935\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2dbf4f0d\" data-id=\"2dbf4f0d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fbfa2ff8 elementor-widget elementor-widget-heading\" data-id=\"fbfa2ff8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Next steps<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f58501d elementor-widget elementor-widget-text-editor\" data-id=\"4f58501d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><a href=\"https:\/\/hodl-consulting.com\/en\/mica-psca\/\">Discuss this topic with HODL Consulting \u2192<\/a><\/p><p><a href=\"https:\/\/hodl-consulting.com\/en\/blog\/\">Back to resources \u2192<\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d0619bf4 h26-section h26-footer elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d0619bf4\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0c0e7206\" data-id=\"0c0e7206\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d65d4932 elementor-widget elementor-widget-html\" data-id=\"d65d4932\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n\t\t\t\n\t\t\t<footer lang=\"fr\"><div class=\"h26-footer-grid\"><div><h2>HODL Consulting<\/h2><p>Accounting and advisory services for companies and their directors, with dedicated expertise in crypto-asset transactions.<\/p><address class=\"h27-address\">29 rue du Colis\u00e9e<br>75008 Paris<\/address><a href=\"mailto:houssen@hodl-consulting.com\">houssen@hodl-consulting.com<\/a><p data-no-translation=\"\"><a data-no-translation-href=\"\" href=\"tel:+33627758844\">+33 6 27 75 88 44<\/a><\/p><div 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