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Partners
Responsibilities
of individual partners include a variety of client service and internal
administration functions.
Senior Managers
Responsibilities are similar to those of the partners. Most
senior managers have primary client responsibility, and in most cases, are
assigned several administrative areas for the internal administration of
the firm.
Managers
Working under senior managers and/or partners, managers conduct
several client engagements simultaneously, maintaining secondary contact
with clients. In some cases, the manager may have primary client
responsibility (where there are no senior managers assigned). Managers may
also be assigned several administrative areas for the internal
administration of the firm.
Seniors - Audit
Audit seniors direct the fieldwork on an audit engagement. They
are also responsible for on-the-job training of all staff members working
under them. The seniors should plan, direct, and complete the fieldwork on
smaller engagements. On larger engagements, they may execute the fieldwork
under the direction of a manager or senior manager. It is normally
expected that seniors have passed the CPA exam or demonstrate competency
or accreditation in a related area.
Seniors - Tax
Tax seniors plan and review all tax matters generated from
their clients. Assignments may require research. They may also review tax
returns, prepare certain specialized returns, and prepare memos that
relate to tax issues. It is normally expected that seniors have passed the
CPA exam.
Staff
Staff accountants will execute audit assignments in the lower
risk and other areas as appropriate, based on their education and
experience. While working with taxation matters, the staff accountant will
prepare tax returns and conduct research required for preparation of
technical memos and issues.
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