Micro BNC threshold exceeded - what next?

Informaticien
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My partner works as an avocate angalise under the special BNC regime. She is in the second year of operation. Her receipts are now in excess of both the 32,900 euros and 34,900 euros thresholds (but less than the TVA limit for avocats of 42,600 euros). Please could you confirm whether the following is correct?

  1. The special BNC regime will end 31 December 2014. She must then upgrade to the BNC controlled declaration regime.
  2. She will still declare her 2014 income next year under the special BNC regime.
  3. She should sign up with a Gestion Agréée as soon as possible (in her case likely to be ANAAFA).

Finally, who do we need to tell about the change and by when?

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