The chief accountant is the second most important person in any organization. Any financial documents without his signature will be considered invalid. And since an accountant has a great responsibility, even if he is a very good person and specialist, it is necessary to take certain measures to control his work.
Instructions
Step 1
One of the easiest and most effective ways to check the work of a chief accountant is to conduct a tax audit. A general audit will not work in this case, because it will not provide complete information about the correctness of tax calculation, but can only confirm the accuracy of the financial statements. As a result of the audit, the following tasks should be performed: checking the correctness of the calculation and payment of taxes and providing recommendations on the procedure for paying taxes and correcting the errors found.
Step 2
There are a number of other signs by which you can determine how qualified your accountant is. When signing the statements, ask your employee a question about the material indicators of the balance sheet. The specialist will always answer what and for which line of the balance he has reflected.
Step 3
Check if there are marks of the relevant authorities in the folders with the reports for the past periods. Quite often there is a violation on the part of the accountant, when there is no mark on the statements to be submitted to the bodies of the State Statistics Committee of Russia.
Step 4
If your company keeps records in an automated mode, then ask the chief accountant to generate a balance sheet for an arbitrary date. The document should not contain negative balances of amounts that are highlighted in red.
Step 5
Pay close attention to how your chief accountant keeps records. A competent specialist will strive to switch to work with automated systems, if this was not the case at the enterprise. Also, all primary documents should be brought to you for signature: acts, invoices, invoices. Sometimes accountants save time and sign these papers themselves, which is illegal.
Step 6
Keep track of how your financial officer is interested in changes in legislation, attends seminars, subscribes special literature. If all this does not happen, then it is unlikely that the chief accountant of your company meets the requirements.
