Scriptura

Scriptura is a business-process outsourcing company specialising in accounting production for chartered accountants (experts-comptables) and corporate finance departments. Founded in 2002 in Madagascar by a French chartered accountant, the firm was established to help accounting practices in France and other francophone countries cope with a persistent shortage of qualified accounting staff. Madagascar was chosen because it is francophone and its legal, tax and accounting rules are similar to those of France, making it practical to train local graduates in French accounting practice. The company positions itself as an operational production partner rather than a replacement for the client's own practice. Scriptura works inside the client's tools, methods and internal procedures, under the client's supervision. The client remains the sole point of contact for its own customers and the only signatory of the annual accounts. Scriptura's role is to produce, prepare and structure the accounting records, helping to secure filing deadlines and the annual accounts package (liasse fiscale) while freeing up the practice's time for tax and treasury advisory work. Scriptura serves accounting firms and chief financial officers (DAF) who want to delegate part of their accounting management without losing control of their files. The firm's stated mission is to provide assistance with the processing of client files for chartered accountants in France and francophone countries, addressing recruitment difficulties and the reduced attractiveness of the accounting profession. Its services are oriented towards supporting the advice that chartered accountants give to their own clients, and the company publishes its processing methods, service offerings and pricing on its website. As a private company, Scriptura does not disclose a stock listing. Its operations are cross-border: production capacity is based in Madagascar, while its client base is primarily in France and other francophone markets. The firm's model reflects a broader trend in the accounting profession of using specialised offshore production centres to manage workload peaks, tax deadlines and portfolio growth.

Scriptura was created in 2002 in Madagascar by a French chartered accountant. The choice of Madagascar was guided by the fact that the country is francophone and that its own companies use rules similar to French rules in the legal, tax and accounting domains. This made it easy to train young Malagasy graduates in French accounting practice. The firm's activity is dedicated to processing the files of chartered accountants in France and in francophone countries. Its mission is to provide assistance for the processing of client files, responding to the accounting profession's growing difficulty in recruiting and retaining staff. According to the company, this difficulty results from a decline in the attractiveness of the profession as well as changes in how young graduates approach working time and its obligations. As a consequence, accounting practices have no other choice but to use the assistance of specialised companies located in low-labour-cost countries. Scriptura positions itself as a way for chartered accountants to serve their clients properly despite these constraints. It operates as an integrated production team within the client's organisation: clients keep their tools, methods and internal procedures, and Scriptura works in their environment under their supervision. The client remains the sole interlocutor of its own customers and the only signatory of the annual accounts. The company's public communication highlights the pressures driving outsourcing demand: a shortage of accounting staff, pressure from tax deadlines, and the complexity of tax declarations. It presents outsourcing as an organisational lever that helps maintain the quality of annual accounts, secure the tax package (liasse), and free up time for tax and treasury advisory work. Scriptura also notes that many accounting firms are forced to turn down engagements or delay closings due to a lack of available resources, with common causes including difficulty recruiting accounting profiles, increasing tax obligations, growth of the client portfolio, and the need to secure deadlines. Scriptura publishes information about its processing methods, its service offerings oriented towards supporting the advice chartered accountants give to their clients, and its pricing. It invites prospective clients to present their current organisation and to make contact through its website.

• 2002

  Scriptura is created in Madagascar by a French chartered accountant.

Operational accounting production partner that works inside the client's environment under the client's supervision, leaving client relationship and signing authority with the practice.

• Accounting production outsourcing

  Production, preparation and structuring of accounting records for accounting firms and corporate finance departments.

• Tax filing preparation

  Preparation support for tax declarations and the annual accounts package (liasse fiscale).

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