The digital transformation of accounting is gathering pace. Between the reform of electronic invoicing, the automation of data entry and the changing role of the chartered accountant, accounting firms are having to rethink their organisation.
One question that often comes up is how to delegate certain pre-accounting tasks to customers while retaining control over data and processes.
The answer lies in the use of collaborative pre-accounting software incorporating an Approved Platform (AP, formerly PDP).
In this article, we explain how firms can effectively delegate pre-accounting to their clients without losing control, while improving productivity and complying with the 2026 reform.
Why delegate pre-accounting to your customers?
Pre-accounting covers all transactions carried out before they are integrated into the accounts:
- collection of supplier invoices
- deposit/collection of customer invoices
- document filing
- invoice validation
- preparing entries
Historically, these tasks were often carried out by the firms themselves.
But today’s dematerialisation tools allow roles to be allocated more intelligently.
Benefits for the firm
Delegating certain tasks to your customers allows you to :
- reduce the time spent on accounting entry
- improve the quality of data as soon as it is collected
- focus on high added-value projects (consultancy, management)
- absorb more cases without increasing staff numbers
Benefits for the customer
For companies, the benefits are also significant:
- better visibility of their bills
- real-time monitoring of expenditure
- simplified internal validation
- faster preparation of accounts
But this delegation must not be to the detriment of the firm’s control.
The risk: losing control of accounting flows
Some pre-accounting solutions place a great deal of emphasis on client autonomy… sometimes to the point of disconnecting the firm from the reality of workflows.
Result:
- incomplete information
- missing documents
- fuzzy validation processes
- risk of accounting errors
To avoid this, the practice must remain at the centre of the system.
The key is to use a collaborative tool designed for accountants, with an integrated control system.
The solution: pre-accounting software incorporating an Approved Platform (AP)
With the reform of electronic invoicing scheduled to take effect between 2026 and 2027, businesses will have to use an Approved Platform (AP) to send and receive their invoices.
Pre-accounting software that directly integrates a PA can be used to centralise :
- invoice collection
- internal validation
- regulatory transmission
- accounting preparation
In other words, a single tool to manage the entire invoice lifecycle.
For accountancy firms, this is a complete game-changer.
How can you delegate pre-accounting without losing control?
Here are the best practices to put in place.
1. Clearly define the roles of the firm and the client
A good collaborative tool allows tasks to be shared out.
For example:
Customer side
- submit and/or collect invoices
- complete certain information
- validate expenditure
Cabinet side
- check the data
- correct if necessary
- generate accounting entries
The firm thus remains the guarantor of accounting reliability.
2. Set up validation workflows
Another essential lever is to structure processes.
Modern software, for example, can be used to define automatic rules:
- if the invoice exceeds €1,000 → approval by the financial director
- if the supplier is new → reinforced control
- if the invoice relates to a subscription → automatic categorisation
These workflows ensure secure processing while avoiding repetitive manual validation.
3. Automate invoice collection and entry
Automatic data collection is a key element of modern pre-accounting.
Advanced solutions enable both dematerialised and electronic invoices to be retrieved using several automated collection methods:
- Automatic redirection of emails with invoices attached via a dedicated email address
- Unique email address
- Connection of email inboxes for receiving dematerialised supplier invoices
- Platform approved for automatic collection of electronic invoices from 1 September 2026
Data from dematerialised invoices is then extracted automatically using AI :
- date
- amount
- VAT
- supplier
The aim is to keep manual input to a minimum.
Electronic invoice data is automatically retrieved from structured files, so there’s no need to make any corrections.
4. Maintain full supervision at practice level
Even if the client is more involved in the process, the firm retains a global vision:
- invoice dashboard
- status of validations
- missing documents
- anomalies detected
This allows you to regain control at any time.
Why choose a solution that directly includes an Approved Platform?
With the reform of electronic invoicing, certain pre-accounting solutions will have to connect to an external Authorised Platform – these solutions are called Compatibles Solutions (CS).
This can lead to :
- complex technical integration
- additional costs
- risks of flow disruption
Conversely, a solution that natively integrates an AP simplifies everything:
- a single tool
- a single subscription
- direct regulatory compliance
- better traceability of invoices
For accountancy firms, this means less technical management and greater fluidity for clients.
Criteria for choosing pre-accounting software for accountancy firms
Before adopting a solution, here are the essential criteria to check.
1. Compatibility with your accounting software
The solution must allow automatic export of entries to your accounting tool.
2. Multi-client management
A firm needs to be able to manage all its files from a single interface.
3. Customisable workflows
Each customer has a different organisation: the tool must enable the rules to be adapted.
4. Integrated Approved Platform
A strategic criterion in the run-up to the reform.
5. Safety and compliance
Solutions must comply with high standards of security and data protection: ISO 27001, hosting in France/European Union. Choosing a solution that incorporates a PA guarantees a high level of process quality and security, and ensures maximum regulatory compliance.
Collaborative pre-accounting: the new model for firms
Accounting is moving towards a collaborative and automated model.
Practices that adopt modern solutions now can :
- save time
- improve data quality
- strengthening customer relations
- prepare calmly for the reform of electronic invoicing
The key is not just to automate data entry, but to rethink the organisation of the practice around intelligent collaborative tools.
Conclusion
Delegating pre-accounting to customers does not mean losing control.
On the contrary, with the right software – incorporating automated data collection, validation workflows and an Approved Platform (AP) – accountants can :
- structuring processes
- securing flows
- gain in productivity
- preparing for the transition to electronic invoicing
Collaborative pre-accounting is thus becoming a real performance driver for accountancy firms.
Are you a chartered accountant looking to digitalise your practice?
Find out how Azopio can be adapted to your practice on our dedicated accountants page, or contact us to arrange a demo and discuss our dedicated offers for accountancy practices!
FAQ
What is pre-accounting?
Pre-accounting covers all the operations carried out before data is entered into the accounting software: collecting invoices, entering information, validating and preparing entries.
Why delegate pre-accounting to clients?
Delegating certain tasks reduces data entry time for accounting firms, improves data quality and strengthens collaboration with clients.
Can a chartered accountant retain control of the accounts?
Yes, thanks to collaborative software including validation workflows and supervision dashboards, the firm retains control of accounting flows.
What is the link between pre-accounting and electronic invoicing?
With the reform of electronic invoicing, invoices will have to be sent via Approved Platforms (AP, formerly PDP). Software that directly integrates an AP simplifies invoice management and regulatory compliance.
