A self-employed person who exercises a liberal profession essentially provides services or intellectual goods that cannot be defined as an act of commerce or a craft activity.# Accounting obligations of the liberal professions: The accounting of self-employed persons exercising a liberal profession must comply with the following specific constraints: Each professional income paid by cheque or in cash must be accompanied by a receipt. A journal of income and expenditure must be kept up to date. The book must be stamped by the head of the tax department before it can be used. The clarity of Exacompta lines and their print quality with a special green ink have been recognized and appreciated for years. The 110 g/m2 paper is lightly tinted, specially designed to rest the eyesight, and matte for easy and clean writing It is FSC# certified, a responsible forest management method. The glossy card cover comes from our Clairefontaine paper mills, it is noble, rigid, resistant and ecological. Exacompta stitches and registers are 100% made in France.