Last updated 31 October 2026
Legal notice
This legal notice is provided in accordance with articles 6 and 19 of French Law no. 2004-575 of 21 June 2004 on confidence in the digital economy (LCEN).
Publisher
The website available at https://fko-conseils.fr (the “Website”) is published by FKO Expertise et Conseils (“FKO” or “the Publisher”), which also owns the economic rights in all the online services available through it.
- Company name: FKO Expertise et Conseils
- Legal form: EURL (entreprise unipersonnelle à responsabilité limitée, single-member limited liability company)
- Share capital: capital social
- Registration: RCS Bobigny 911 893 188 (Bobigny trade and companies register)
- Intra-EU VAT number: FR22911893188
- Registered office: 32 boulevard Paul Vaillant Couturier, 93100 Montreuil, France
- Represented by: Mr Franck Koty
- Email: contact@fko-conseils.com
- Telephone: +33 9 77 60 64 85
Director of publication
The director of publication of the Website is Mr Franck Koty.
Regulated profession
FKO Expertise et Conseils practises the regulated profession of expert-comptable (French chartered accountant). The following information is provided:
- Profession: expert-comptable (French chartered accountant); professional title obtained in France
- Professional body: Ordre des experts-comptables (the French professional body for chartered accountants), registered with the Conseil régional de l’Ordre de Paris Île-de-France (regional council of the Order, Paris Île-de-France) under number numéro d’inscription au tableau de l’Ordre
- Applicable professional rules: Code de déontologie des professionnels de l’expertise comptable (code of professional ethics for chartered accountants, decree no. 2012-432 of 30 March 2012)
- Professional liability insurance: assureur RC professionnelle et zone de couverture
- Consumer mediation: in the event of a dispute, consumers may use the following mediator free of charge: médiateur de la consommation (nom, adresse, site)
Hosting
The Website is hosted by Cloudflare, Inc., 101 Townsend St, San Francisco, CA 94107, United States — www.cloudflare.com.
Design and development
The Website was designed and developed by NASSOUTV LLC, 4405 Jager Dr NE, Ste C4-4422, Rio Rancho, NM 87144, United States — hello@nassou.tv — nassou.tv.
Intellectual property
The overall structure of the Website, together with its software, texts, moving or still images, sounds, know-how, drawings, graphics and every other element that makes it up, is the exclusive property of FKO. Any full or partial reproduction of these elements without FKO’s express permission is prohibited under the French Intellectual Property Code.
FKO’s trademarks and logos, whether figurative or not, are registered trademarks confirmer le dépôt de la marque FKO. Any reproduction or representation of these trademarks or logos without FKO’s express permission is likewise prohibited, in accordance with article L.713-2 of the French Intellectual Property Code.
The databases on the Website, protected by the French law of 1 July 1998, are also the property of FKO as producer.
Liability
FKO endeavours to ensure the quality of the information and tools offered on the Website and carries out checks to that end. This information is general in nature and is no substitute for advice tailored to your situation. FKO cannot, however, be held liable for errors, for the unavailability of information or for the possible presence of viruses on the Website.
The Website may contain links to third-party websites. FKO has no control over the content of those websites and is not responsible for it.
Personal data
The information you send through the contact form is used by FKO to handle your request. For the conditions of processing and your rights, see our privacy policy (page /en/privacy/).
Photo credits
The portraits of Franck Koty are photographs by FKO Expertise et Conseils. The other images come from Pexels or are the firm’s own illustrations.