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Promotion to the level of Senior will generally be made no sooner than after two (2) years
experience and no later than three (3) years. In this new level, the staff person can look
for increased client contact, more complex technical challenges, and beginning supervisory
responsibilities for the work of lower level professional staff.
In auditing, Senior personnel handle total field work responsibility on smaller
engagements with final review by a Manager or Principal. This will likely include planning,
budgeting, time control, working with client personnel, client relation activities and possibly
supervision of a Staff Accountant. It is expected that the Senior will consult with higher
level personnel on problems and approaches, offering recommendations concerning solutions.
In the tax area the Senior is expected to be more deeply involved in tax matters through tax
planning, identification of potential tax problems, interviewing clients for personal return
data, preparation of corporate and partnership returns and the research needed in these areas.
The Firm's approach during this period in a staff person's career is to continue to
develop a broad foundation in all technical areas of the Firm's practice. However, it is
expected that the Senior level personnel will begin to determine their own personal interest
toward specialization in the tax, audit, or management services areas. This level should be
used as an opportunity to explore and experience widely so that a decision can be made during
that person's fourth (4th) or fifth (5th) year of employment.
The Senior can expect advancement to Supervisor by the end of their third (3rd) or fourth (4th)
year of experience. An increasing ability to function effectively with decreasing guidance is
needed in order to advance. While demonstrated technical competence is necessary, added
emphasis will be applied to the person's human relation skills in dealing with supervised
staff, higher level Firm members, client personnel and the public. Greater involvement in
civic and professional service activities will be encouraged.
Professional development activities must include passing the CPA examination since
possession of the certificate is a prerequisite for promotion to Supervisor.
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Staff Accountant
Semi-Senior
Supervisor
Manager
Associate
Admission to Ownership in the Firm
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