Are accountancy costs are deductible for the purposes of calculating cotisations?

LindnArden
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As I understand it from my research, if I don’t register with a Centre de Gestion Agréé then my income is effectively multiplied by 1.25 for the purposes of calculating tax? As I have already found an accountant I want to use, can I register and then not use the Centre de Gestion Agréé? Plus, I assume the cost of registering and all accountancy costs are deductible for the purposes of calculating cotisations?

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