CPA kunye noMcebisi
I-"Accountant" iyigama eliqhelekileyo, ngokubhekiselele kubaqeqeshi bezezimali kunye neerhafu ezilandela imigaqo ethile nemimiselo ethile, kuquka iMigaqo-nkqubo eyamkelweyo ngokubanzi (i-GAAP), eyimiqathango nemigangatho ebekwe yiBhodi yeMigangatho ye-Akhawunti yeMali (FASB) .
Ii-CPA ziingxelo-mali eziye zagqithisa uviwo lweelayisenisi kwimeko. Ngoko, unokuthi zonke i-CPA ziyi-akhawunti, kodwa akubona bonke ababhali be-CPA.
Amashishini amancinci amaninzi asebenzisa iinkonzo zomgcini-mali, kwaye kukho iingxelo ezininzi zeakhawunti ezikhonza iinkampani ezincinci. Kwimashishini encinci, umgcini-akhawunti unokuzalisa ezinye iimfuno zokuphendula, kodwa kukho imeko ekhethekileyo apho kusetyenziswa iinkonzo zeCPA ineenzuzo.
Izinzuzo zeCPA kwiBhizinisi lakho
Nangona uneshishini elincinci okanye ibhizinisi lomntu omnye, mhlawumbi ufuna iinkonzo zeCPA, ngezizathu ezininzi:
Ii-CPA zilayisenisi; iakhawunti ayikho
I-CPA inikwe ilayisenisi ngurhulumente, kwaye kufuneka igcine ikhoyo ngemithetho yerhafu ukwenzela ukuba igcine ilayisenisi kwimeko. Ababhali be-Akhawunti abanalo ilayisenisi. Uvavanyo lweCPA luyinkqubo engqongqo kwiintsuku eziliqela, kubandakanya iinkalo ezininzi zobungcali bezezimali kunye neerhafu.
Emva kokuba belayisenisi, ii-CPA nazo mazihambelane neemfuno zemfundo eziqhubekayo ukuze zigcine iilayisenisi zazo; Abagcini-zimali abanalo mfuneko. Unokufunda okungakumbi malunga nemilinganiselo efunekayo yiCPA ngokujonga i-CPA ye-professional organization, i-American Institute of CPAs (AICPA).
Ii-CPA ziyazi kakuhle imithetho yerhafu
Ngelixa zonke ii-CPA zixhomekeke kwiirhafu zorhwebo ezincinci , phantse zonke iiCPA zijwayelene kakhulu nemithetho yentela kunokuba ngaba-akhawunti. Ulwazi lwekhowudi yerhafu luyinxalenye enkulu yovavanyo lwelayisensi yeCPA kwaye ezininzi iiCPA zithatha iikhosi zerhafu rhoqo ngonyaka ukuze zihlale zihlala kwiMigaqo yeRhafu. Umgcini-akhawunti naye unokukwazi ukulungiselela nokusayina imbuyekezo yerhafu, kodwa ukutyunjwa kwe "akhawunti-mboleko" akunikezeli isiqinisekisi sokuqinisekiswa, kwaye anika umgcini-akhawunti ukuba akwazi ukumela phambi kwe-IRS, nokuba ngaba lo mntu usayine irhafu yakho kubuya . Ababhali be-Akhawunti bahlelwa yi-IRS njenge "preparements".
I-IRS idinga ukuba onke amalungiselelo eerhafu afumane inombolo yerejista yokulungiselela. kwaye i-IRS ikwahlula phakathi kwabadlali be-preparer abasebenzisi ababhalisile , ii-CPAs, okanye amagqwetha, kunye nezinye izicwangciso ze-preparers (ezicatshulwa njenge-prepars) ezingabhalwanga. kakhulu kakhulu.
Funda ngaphezulu kwi-IRS kwi-Intelligent Tax Return Prepare Credentials kunye neQuali
Ii-CPA zenze uhlalutyo lwentlalo
Abagcini beeNcwadi baqhuba imisebenzi eqhelekileyo yeengxelo zengxelo (ingeniso yenkcitho yezorhwebo kunye neendleko kwiprogram yeprogram yeprogram, umzekelo); Abagcini beengxelo bahlalutya eli galelo kwaye balungiselele kwaye bahlalutye iingxelo zemali ( ibhalansi kunye ne-P & L).
Ii-CPA zenza uhlalutyo olunzulu kwaye lucebise kwaye zicebisa ngemicimbi yerhafu nemali. Nangona ukutyunjwa kwe "CPA" akuthethi ukuba lo mntu uyakunika isiluleko esihle kakhulu, iCPA ikulungele kwaye ibeka ilayisenisi yakhe kumgca ngokunika iingcebiso zerhafu nezemali.
I-CPA inokukunceda ekuphicothweni kwe-IRS
Mhlawumbi isizathu esona sikhulu sokusebenzisa i-CPA kwiirhafu zeshishini lakho kukuba iCPA iyakulungele ukumela phambi kwe- IRS kuphicotho-zincwadi, ngelixa umgcini-akhawunti engekho. Njengoko kuphawuliwe ngasentla, iingxelo ze-CPA zingabhekisela kuphela kubaxhasi ngendlela echanekileyo. (Abasebenzi abhalisile banokukumela kunye ne-IRS.) Ukuba uhlawula ukuba ube neengcali ukulungiselela ukulungiswa kweerhafu, qiniseka ukuba lo mntu unamagunya apheleleyo okumela wena ekuphicothweni nasekusebenzeni amabango egameni lakho.
Ngamanye amazwi, abagcini-zimali benza umsebenzi wesiqhelo kwaye banako ukuzalisa ukubuyiswa kweerhafu, ngelixa i-CPA ingahlalutya umsebenzi, ikumela kwingxelo yophicotho lwerhafu , kwaye kukunceda wenze iindawo eziphezulu zezoshishino kunye nezigqibo zerhafu. Ngokuqinisekileyo, iiCPA zihlawulisa ngaphezulu, kodwa ufumana oko uhlawulayo.
Ukusebenza neCPAs :
Fumana iqumrhu leCPA elibandakanya umgcini-ncwadi kunye ne-akhawunti. Emva koko unokwahlula imisebenzi eyimfuneko yenkxaso yemali evela kuhlalutyo lwerhafu kunye nolwenziwe ngeCPA. Okanye uqeshisele umgcini-ncwadi kwiirekhodi zenyanga, ngekota kunye nonyaka, kwaye qha ga mshelana ne- CPA yakho kwaye wenze i-CPA yakho yenza iirhafu zeshishini lakho. Unokuphinda ucele ukuba uhlolo lwe-CPA uphinde ubhalise kwimbuyekezo yakho yentlawulo enokuthi ilungiselelwe ngumgcini-akhawunti osebenza phantsi kweCPAs.