An accountancy firm constantly balances the confidentiality of client files with the smooth exchange of information between employees. According to Actineo 2023, 62% of service-sector employees consider their work environment unsuited to tasks requiring concentration, whereas accounting assignments demand sustained…
"A mix of open space and enclosed offices"
Ifop surveys conducted for the National Hearing Day estimate at nearly half an hour per day the working time lost per employee due to noise. In a firm of 25 chartered accountants billed at 90 euros excl. VAT/hour, the loss adds up to hundreds of thousands of euros per year, well beyond the initial fit-out budget.
The <a href="https://www.anact.fr/ressources" rel="noopener" target="_blank">ANACT</a> documents the impact of ambient noise on fatigue and mental load in service-sector environments. During tax season, the pressure intensifies: a poorly calibrated space triggers turnover and sick leave, particularly among junior profiles already scarce on the market.
The professional secrecy of the chartered accountant is set out in Article 21 of Ordinance no. 45-2138 of 19 September 1945, subject to the penalties of Article 226-13 of the Criminal Code. Receiving a client in a space where a competitor's files are audible exposes the firm to complaints before the professional body, and the GDPR adds requirements regarding screens visible from the reception area.
Kytom designs the accountancy firm as a system of three interconnected zones: a confidential front office for receiving clients (3 to 5 rooms of 8 to 12 m² depending on size), a collaborative middle office for teams organised by portfolio, and a focused back office for review phases. Kytom's interior architects size each zone based on a usage audit carried out over 2 weeks, incorporate acoustics from the design stage (partitions of 38 dB minimum, class A absorbent ceilings, in line with the objectives of the NF S31-080 standard for offices), size the surfaces according to the benchmarks of the NF X 35-102 standard and select furniture referenced Vitra or similar. Over 850 m² on average, the layout accommodates a workforce of up to 55 employees without saturation, with 11 agencies able to operate in France and Spain.
Observation of client flows, acoustic measurement over 5 working days, interviews with partners, assignment managers and assistants. Deliverable: a mapping of uses and a confidentiality matrix by file type (very small businesses, SMEs, mid-caps, statutory audit), validated with the firm's management.
Definition of the programme: ratio of enclosed offices to open space (often 40/60), number of client rooms, coffee area, work-study zone. Deliverable: a costed functional programme, a 12-week schedule and a detailed budget estimate item by item, validated in a partners' committee.
2D plans, photorealistic 3D views of client and employee spaces, furniture and materials selection. Deliverable: a complete design file, a simulated acoustic study, signature mood boards for the firm and a firm all-trades quote committing Kytom to the final result.
Management of contractors, coordination outside tax season to preserve production, turnkey delivery with furniture assembled and networks operational. Deliverable: a completed firm, an as-built file, a completion warranty and 6-month follow-up included.
"We wanted to keep the collaborative spirit of the portfolio teams while isolating the partners and client meetings. The mix of enclosed offices and open space was calibrated to the exact workstation, with no loss of usable space."
For a firm of 30 to 50 employees, Kytom recommends 35 to 45% enclosed offices (partners, assignment managers, client meetings) and 55 to 65% open space in clusters of 4 to 8 workstations, calibrated according to the share of audit assignments.
Count 1 room for 8 to 10 employees on average, plus a dedicated videoconference room. For a firm of 40 people, plan 5 to 6 spaces, including 2 modular ones for clients' management committees.
Acoustic partitioning of 38 dB minimum, class A absorbent ceilings, screens oriented away from circulation axes and phone booths for confidential calls. Kytom incorporates these elements from the design stage, validated by measurement after delivery.
Not advisable between January and May. Kytom schedules 78% of accountancy projects between June and November, with phasing in 2 or 3 stages if necessary to maintain the teams' production on site.
Between 540,000 and 960,000 euros excl. VAT depending on the level of finish, the required acoustics and the selected furniture. The partitioning item represents 18 to 25%, furniture 25 to 35%, technical trades 20 to 28%.
Plan 12 to 18% dedicated flex workstations, ideally close to assignment managers to encourage knowledge transfer. Furniture identical to the rest of the open space, no relegated zone, a guarantee of employer attractiveness.