Chifukwa chakuti anthu ambiri a CPA omwe ali payekha amapereka gawo lalikulu la nthawi yawo pokonzekera ndi kufalitsa misonkho, kwa mabungwe ang'onoang'ono ndi anthu, anthu ambiri amaganiza molakwa kuti ichi ndicho cholinga chachikulu cha ntchitoyo.
Momwemonso, nthawi zambiri amaganiza kuti ntchito yopezera ndalama ndi yofanana ndi ntchito ya kuwerengetsera ndalama komanso kuti kugwira CPA n'kofunikira kapena kofunika kwa omwe akutsata njira zoterezi. Ichi ndichinthu china cholakwika. Ndipotu, ntchito zambiri zogwirira ntchito zachuma kapena kusanthula zachuma zimadzazidwa ndi anthu omwe sanaphunzitsidwe ngati owerengetsera ndalama, osaganizira za eni ake a CPA. Ngakhalenso CPA ndizovomerezeka kwambiri pa malo ambiri, ngakhale kuti nthawi zambiri zingakhale zothandiza.
Inde, pamene wolamulira wa bungwe lalikulu la anthu angakhale akuyembekezeredwa kukhala ndi layisensi ya CPA, izi sizowonadi kwa olamulira a dipatimenti. Pakalipano, si zachilendo kwa CFOs kapena magulu a CFO kuti asakhale a CPAs. Inde, CFO yogawanika kwambiri ku Merrill Lynch kumayambiriro kwa zaka za 1990 idatenga imodzi yokha yowerengera mu maphunziro ake.
Kulandira CPA
Mukuyenera kupitiliza kukayezetsa ndikukwaniritsa zofunikira za maphunziro apamwamba (CPE).
Nkhani zovuta ndizokuti mayiko ambiri ali ndi mapepala awo (omwe amadziwikanso ngati mabungwe a accountant) omwe amalamulira ntchito ndi kupereka chiphaso cha CPA. Choncho, kukhala oyenerera kuchita chikhalidwe chimodzi sikungokulolani kuchita zina. Ngati mutagwira ntchito mu bungwe lalikulu lomwe lili ndi mayendedwe amitundu yambiri, mavuto ambiri angagonjetsedwe.
Bwanji Kukhala CPA
Kuti apitirize ntchito monga auditor, CPA ndiyenera kuti mupite patsogolo. Popanda izo, simungathe kugwira ntchito zowonongedwa ndi CPA. Makampani akuluakulu 4 (Akuluakulu) omwe amachititsa kuti anthu azichita nawo ndalama ndi PricewaterhouseCoopers, Deloitte Touche Tohmatsu, Ernst & Young, ndi KPMG.
Kuwonjezera pa magulu a anthu , m'mabungwe ena a zachuma (monga mabanki, makampani oyendetsa mabanki, ndi mafakitale a zachuma) chiphatso cha CPA chiyenera kokha pa ntchito zothandizira kwambiri monga zofufuza mkati . Inde, ntchito zambiri mkati mwa wolamulira ndi kutsatira zomwe zimagwira ntchito kunja kwa mabungwe owonetsera ndalama ndi anthu omwe alibe CPA, ngakhale maudindo akuluakulu.
Ngati muli kale ndi CPA, gwiritsani ntchito ngati chinthu chachikulu chogulitsa pofuna malo aliwonse muzinthu zachuma. Layisensi ya CPA imalemekezedwa kwambiri monga chizindikiro cha luso lamakono ndi miyezo yapamwamba ya ntchito. Zoterezi, zingakuthandizeni kuti mukhulupirire ngati ntchito. Makamaka, ngati mukufuna kuchita ntchito yofufuza kafukufuku , kugwira CPA kumasonyeza kuti muli ndi chidziwitso chakuya chofunikira kuti muwerenge malipoti mokwanira komanso mwadongosolo.
Komabe, sizingakhale zopindulitsa kupeza CPA kukhala njira yothetsera ntchito zachuma kunja kwa public accounting sector palokha.
Okonzekera Misonkho
Olemba CPA ambiri amagwira nawo ntchito yokonzekera misonkho ya misonkho yapadera kapena yaing'ono, pokhapokha pa ntchito yawo kapena ngati mzere wodutsa. Internal Revenue Service (IRS) inayamba kukhazikitsira miyezo yapamwamba pamaphunziro okonzekera msonkho olipilira msonkho mu 2011. Miyezo imeneyi ikuphatikizapo kupititsa mayeso, kukambirana zofunikira pa maphunziro osachepera maola 15 pachaka, kulemba ndi IRS, ndi kulipira malipiro a chaka chilichonse. Komabe, ogwira ntchito a CPA adzakhala opanda zofunikirazi, kupatsidwa maluso omwe ali nawo kale.
Chartered Accountant
M'kati mwa dziko lolankhula Chingerezi kunja kwa US, Chartered Accountant, kapena CA, ndizovomerezeka zamaluso zofanana ndi CPA.
Izi siziyenera kusokonezeka ndi Chartered Global Management Accountant , kapena CGMA.