diff --git a/dev/build/phpstan/phpstan-baseline.neon b/dev/build/phpstan/phpstan-baseline.neon
index 5dc51a035c4..93b0d72a79e 100644
--- a/dev/build/phpstan/phpstan-baseline.neon
+++ b/dev/build/phpstan/phpstan-baseline.neon
@@ -252,30 +252,6 @@ parameters:
 			count: 4
 			path: ../../../htdocs/accountancy/class/accountancyexport.class.php
 
-		-
-			message: '#^Property AccountancyReport\:\:\$active \(int\) in isset\(\) is not nullable\.$#'
-			identifier: isset.property
-			count: 4
-			path: ../../../htdocs/accountancy/class/accountancyreport.class.php
-
-		-
-			message: '#^Property AccountancyReport\:\:\$code \(string\) in isset\(\) is not nullable\.$#'
-			identifier: isset.property
-			count: 4
-			path: ../../../htdocs/accountancy/class/accountancyreport.class.php
-
-		-
-			message: '#^Property AccountancyReport\:\:\$fk_country \(int\) in isset\(\) is not nullable\.$#'
-			identifier: isset.property
-			count: 4
-			path: ../../../htdocs/accountancy/class/accountancyreport.class.php
-
-		-
-			message: '#^Property AccountancyReport\:\:\$label \(string\) in isset\(\) is not nullable\.$#'
-			identifier: isset.property
-			count: 4
-			path: ../../../htdocs/accountancy/class/accountancyreport.class.php
-
 		-
 			message: '#^Negated boolean expression is always true\.$#'
 			identifier: booleanNot.alwaysTrue
diff --git a/dev/setup/codesniffer/ruleset.xml b/dev/setup/codesniffer/ruleset.xml
index cac680769c5..e669ed137dd 100644
--- a/dev/setup/codesniffer/ruleset.xml
+++ b/dev/setup/codesniffer/ruleset.xml
@@ -134,7 +134,7 @@
 
 	<rule ref="Generic.Formatting.SpaceAfterCast" />
 
-	<rule ref="Generic.Functions.CallTimePassByReference" />
+	<!-- <rule ref="Generic.Functions.CallTimePassByReference" /> -->
 
 	<rule ref="Generic.Functions.FunctionCallArgumentSpacing" />
 
diff --git a/dev/setup/git/hooks/msg-commit b/dev/setup/git/hooks/msg-commit
index eb987f03cc7..67b7ae68b15 100755
--- a/dev/setup/git/hooks/msg-commit
+++ b/dev/setup/git/hooks/msg-commit
@@ -5,8 +5,8 @@ commit_msg_file=$1
 first_line=$(head -n1 "$commit_msg_file")
 
 if echo "$first_line" | grep -Eq '^(QUAL|SEC|PERF|FIX|CLOSE|NEW|Clean code|Debug v)'; then
-    exit 0
+	exit 0
 else
-    echo "Le message de commit doit commencer par QUAL, SEC, PERF, FIX, CLOSE, NEW, Clean code, Debug v..."
-    exit 1
+	echo "Le message de commit doit commencer par QUAL, SEC, PERF, FIX, CLOSE, NEW, Clean code, Debug v..."
+	exit 1
 fi
diff --git a/htdocs/accountancy/class/accountancyreport.class.php b/htdocs/accountancy/class/accountancyreport.class.php
index 8c052ef9e87..69f1dda8a0e 100644
--- a/htdocs/accountancy/class/accountancyreport.class.php
+++ b/htdocs/accountancy/class/accountancyreport.class.php
@@ -1,5 +1,6 @@
 <?php
-/* Copyright (C) 2024		Alexandre Spangaro			<alexandre@inovea-conseil.com>
+/* Copyright (C) 2024		Alexandre Spangaro		<alexandre@inovea-conseil.com>
+ * Copyright (C) 2025       Frédéric France         <frederic.france@free.fr>
  *
  * This program is free software; you can redistribute it and/or modify
  * it under the terms of the GNU General Public License as published by
@@ -66,22 +67,22 @@ class AccountancyReport // extends CommonObject
 	public $id;
 
 	/**
-	 * @var string Accountancy code
+	 * @var ?string Accountancy code
 	 */
 	public $code;
 
 	/**
-	 * @var string Accountancy Category label
+	 * @var ?string Accountancy Category label
 	 */
 	public $label;
 
 	/**
-	 * @var int country id
+	 * @var ?int country id
 	 */
 	public $fk_country;
 
 	/**
-	 * @var int Is active
+	 * @var ?int Is active
 	 */
 	public $active;
 
@@ -229,7 +230,6 @@ class AccountancyReport // extends CommonObject
 	 */
 	public function update($user = null, $notrigger = 0)
 	{
-		global $conf, $langs;
 		$error = 0;
 
 		// Clean parameters
diff --git a/htdocs/bom/tpl/objectline_edit.tpl.php b/htdocs/bom/tpl/objectline_edit.tpl.php
index 035b5008369..d6744275031 100644
--- a/htdocs/bom/tpl/objectline_edit.tpl.php
+++ b/htdocs/bom/tpl/objectline_edit.tpl.php
@@ -38,7 +38,7 @@ require_once DOL_DOCUMENT_ROOT."/product/class/html.formproduct.class.php";
  * @var BOMLine $line
  * @var CommonObject $this
  * @var CommonObject $object
- * @var Extrafields $extrafields
+ * @var ExtraFields $extrafields
  * @var HookManager $hookmanager
  * @var Societe $buyer
  * @var Societe $seller