Tip 1: How to monitor the chief accountant
One of the simplest and most effective ways to test workthe mainaccountant - this is a tax audit. General audit in this case will not work, because it does not give full information about the correctness of the calculation of taxes, but can only confirm the reliability of the financial statements. As a result of the audit, the following tasks should be performed: checking the correctness of calculating and paying taxes and providing recommendations on the procedure for paying taxes and correcting the errors found.
There are a number of other indicators that can help you determine how qualified your accountant is. When signing the report, ask your employee the question of significant indicators of the balance sheet. The specialist will always answer that he also reflects on which line of balance.
Check if there are any notes of the relevant authorities in the folders with reporting for past periods. Quite often there is a violation on the part of the accountant, when there is no mark on the reporting, subject to surrender to the bodies of the State Statistics Committee of Russia.
If at your enterprise the account is conducted in the automated mode, then ask the chief accountant to generate a turnover-balance sheet at an arbitrary date. There should be no negative balances in the document, which are highlighted in red.
Pay special attention to how your chief accountant keeps records. A competent specialist will endeavor to move to work with automated systems, if this was not in the enterprise. Also you must bring to the signature all primary documents: acts, invoices, invoices. Sometimes accountants save time and sign these papers themselves, which is not legal.
Watch how your financial employee is interested in changes in legislation, attends seminars, writes out special literature. If all this does not happen, it is unlikely that the chief accountant of your company meets the requirements.