Tip 1: How to control the chief accountant
One of the most simple and efficient ways to check work mainaccountant is the tax audit. General audit in this case is not suitable because it does not give full information about the correctness of the tax calculation, but only can confirm the accuracy of financial statements. As a result of the audit needs to be performed the following tasks: check of correctness of calculation and payment of taxes and provision of recommendations on the procedure of paying taxes and fixing the found errors.
There are a number of signs that help to determine how qualified your accountant. When you sign the statements, ask your employee a question about the essential indicators of the balance sheet. Specialist will always say and at what the line of balance it is reflected.
Check whether the folders with statements for prior periods mark the relevant authorities. It is often a violation on the part of the accountant, when no marks on reporting, to be deposited in the bodies of Goskomstat of Russia.
If your company records are maintained in automated mode, it will ask the chief accountant to form a trial balance on a random date. In the document there should be no negative balances to the amounts that are highlighted in red.
Pay special attention to how your chief accountant keeps records. A qualified specialist will seek to work with automated systems, if it wasn't on the enterprise. Also, you should bring the signature of all primary documents: the certificates, invoices, invoices. Sometimes accountants save time and do sign these papers, what is not legal.
Be careful how your financial officer is interested in changes in legislation, attend seminars, write professional literature. If this never happens, it is unlikely that the chief accountant of your company fits the requirements.