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Promotion to the level of Supervisor opens the door to full responsibilities as an
in-charge accountant. The Supervisor performs most examinations with a minimum of supervision.
The Supervisor may direct a number of assistants, instruct them in work to be performed, review
the work done and direct necessary revisions. A Supervisor should be able to make decisions on
all but the most unusual accounting and auditing matters. When such problems arise, the Supervisor
should outline them for the Manager or Principal and then act on their advice.
The Supervisor will set up time budgets on jobs previously handled and can direct assistants
to employ methods which will accomplish audit or tax objectives in minimum time. Supervisors
are expected to conduct themselves in a professional manner with confidence and ease in the
presence of staff and client representatives.
The supervising staff member is expected to perform and supervise the broadest range of
auditing, tax and accounting tasks so that the direct participation of managers or principals
is minimized on those engagements assigned to them.
The Supervisor will have significant participation in, if not full responsibility for,
reviewing the Firm's reports and letters with the client's management. In those engagements
delegated with major control, the Supervisor is expected to develop and maintain excellent
client relationships on behalf of the Firm. The Supervisor will be authorized to make
appropriate expenditures for this purpose.
Supervising staff members are given appropriate authority to deal with lower level staff
members in such areas as on-the-job training, assignment of new responsibilities, evaluation of
performance during and after the engagement, and interpretation of the Personnel Manual. In
any instance where the Supervisor is unsure of the proper action, he/she is expected to seek
the guidance of a Manager or Principal.
A Supervising staff member, in consultation with the appropriate principal, is expected to
direct his/her own professional development towards a defined goal. This goal may be in the
area of auditing, taxation, or management services. In addition, specialization in a specific
industry or service may be developed during this period.
Increased participation in activities outside of the Firm is expected. Supervisors should have
awareness of practice development responsibilities. Professional development responsibilities
will extend beyond themselves to significant involvement in development of other Firm members
through on-the-job training, participation in staff development programs and staff
counseling.
Consideration of promotion to Manager will be given to a Supervisor with four (4) to five (5)
years of experience. The qualities expected in a Supervisor ready for advancement to Manager
are as follows:
· Has a high degree of loyalty to the Firm and is interested in its welfare and progress.
· Has a high degree of technical competence and is interested in adding to his professional
skills at all times.
· Is a "self-starter", able to perform client services with a minimum of supervision.
· Is able to supervise and motivate newer staff members.
· Seeks and accepts responsibility.
· Is concerned about and has performed in the area of new business acquisitions.
· Is concerned about and involved in community affairs.
· Presents a professional appearance and attitude to clients and the public.
· Is active in professional organizations.
· Is able to manage his/her own financial affairs.
· Is willing to voluntarily work additional hours as required to meet client needs.
· Is able to organize client work assignments in an efficient manner so as to complete them on time and in a time frame which will permit profitable billing.
· Has integrity and strength of conviction demonstrated by a willingness to stand up for his/her ideas in spite of opposition.
· Has the ability to manage more than one assignment at a time, recognizing that client affairs press in from many directions and that all work must be handled on a basis satisfactory to the client.
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Staff Accountant
Semi-Senior
Senior
Manager
Associate
Admission to Ownership in the Firm
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©2008 Hansen, Barnett & Maxwell |
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