公共会计职位
审核员(1-3年) performs the detail work of a financial audit under the supervision of a Senior. Staff Auditors will often start to direct small audits at the two-year level.
税务人员(1-3年) 准备纳税申报表, 研究税务问题, and counsels clients on tax problems under the supervision of a Tax Senior and/or Tax Manager.
Management Services/Consulting Staff (1-3 years) provides a variety of consulting and management advisory services and reviews the integrity of client systems under the supervision of a Senior or Manager.
高级审核员(3-6年) works under the general direction of an Audit Manager. Responsibilities include the direction of audit field work, 将细节工作分配给员工, 并审查他们的工作报告. 编制财务报表, 制定公司纳税申报表, and suggests improvements to internal controls.
高级税务(3-6岁) works under the general direction of a Tax Manager and/or Tax Partner. Prepares or reviews tax returns for individuals and organizations, 研究税务问题, 为税务筹划提供建议, 并研究可能节省税收的法律.
Management Services/Consulting Senior (3-6 years) works under the general direction of a Manager and/or Partner. Performs and/or supervises detailed consulting assignments involving various functional areas (computing, personnel, 客户组织内部的市场营销.
审计经理(6年以上) 监督长者和员工. 负责审核方案的批准, 人员调度, 审核工作底稿, financial statement disclosure footnote approval, 日常客户关系, 确定业务约定的账单, and training and evaluation of Staff and Seniors. Achievement of this level is critical to long-term success within a CPA firm, since it is awarded only to those with Partner potential.
税务经理(6年以上) directs and reviews Staff and Senior Tax Staff, approves corporate tax returns prepared by Audit Staff, and is available to Audit Staff for consultation. Also performs tax planning and preparation for individuals, estates, trusts, and small businesses and researches unusual tax matters. Achievement of this level is critical to long-term success within a CPA firm, since it is awarded only to those with Partner potential.
Management Services/Consulting Manager (6+ years) maintains direct contact with corporate personnel. 负责内部控制程序, 操作控制程序, 运营预算, 企业融资, 项目或部门分析, 以及各种特殊目的的研究. Achievement of this level is critical to long-term success within a CPA firm, since it is awarded only to those with Partner potential.
合作伙伴级别 is coveted since only about 2 percent of all persons entering CPA firms will reach this plateau. 经济回报是巨大的. The Partner normally purchases equity in the firm and therefore shares in all profits. Typically, a professional must be a CPA to become a Partner. 在大公司, an equivalent position of Principal is available to deserving specialists who are non-CPAs. An Audit, Tax, or Consulting Partner is typically responsible for overall client-related activities.
高级合伙人 履行合伙人的所有职责. The achievement of 高级合伙人 is obtained as a result of longevity with a firm and expert handling of instrumental accounts. The title of 高级合伙人 may also be attained through participation as a member of the Executive Committee, which is responsible for developing the firm's policies, 规划活动, or providing day-to-day management and administration of one or more branch offices or regions.
审计委员会:
Positions are available as an Audit Committee Chair or Audit Committee Member for public companies, private companies, not-for-profit organizations and 政府组织. Under the Sarbanes-Oxley Act (SOX), there is a requirement for a financial expert on the Audit Committees for public reporting companies. Private companies, not-for-profit organizations, and 政府 entities also have a need for CPAs on their audit committees.
For more information on Audit Committees access the 审计委员会效能中心 here.
