Ngenxa yokuthi abanikazi abaningi beCPA emisebenzini eyimfihlo banikeza ingxenye enkulu yesikhathi sabo ukulungiselela nokufaka intela yentela, kokubili amabhizinisi amancane nabantu ngabanye, amalungu amaningi emphakathini ngokusobala acabanga ukuthi lokhu kuyimbangela enkulu kulo msebenzi.
Ngokufanayo, kuvame ukucatshangwa ukuthi umsebenzi wokuphathwa kwezezimali ufana nokusebenza kwezimali futhi ukuthi ukubamba i-CPA kuyadingeka noma kuyadingeka kulabo abaphishekela izindlela ezinjalo zomsebenzi. Lokhu kungenye indlela engalungile. Eqinisweni, iningi lemisebenzi yenkampani ekuphathweni kwezezimali noma ukuhlaziywa kwezezimali kugcwaliswa ngabantu abangaqeqeshiwe njengabagcini bezimali, bangalokothi bacabangisise ngabanikazi beCPA. Futhi i-CPA ayiyona isitifiketi esibaluleke kakhulu kulezi zikhundla, nakuba ngokuvamile kungasiza.
Ngempela, ngenkathi umlawuli wezinhlangano ezinkulu zomphakathi angalindelwa ukuba abambe ilayisense yeCPA, lokhu akuvamile neze abaphathi bezeminyango. Phakathi naleso sikhathi, akuyona into engavamile kuma-CFO ezinkampani noma ezihlukanisayo ukuba abe yi-CPAs. Ngempela, i-CFO ehlukana kakhulu e- Merrill Lynch ngasekuqaleni kwawo-1990 yayithatha i-accounting eyodwa kuphela emsebenzini wayo wokufunda.
Ukuthola i-CPA
Kudingeka udlule ukuhlolwa futhi ufeze izidingo zezemfundo eziqhubekayo (CPE).
Ukuncintisana kwezindaba ukuthi amazwe amaningi anama-board of accounting (aziwa nangokuthi amabhodi we-accountsancy) alawula umsebenzi nokunikezwa kwelayisensi ye-CPA. Ngakho-ke, ukufanelekela ukuqhuba esimweni esisodwa kungase kungakuvumeli ukuba usebenze kwenye. Uma usebenza ngaphakathi kwenkampani enkulu enezinyathelo eziningi zombuso, eziningi zalezi zinkinga zinganqotshwa.
Kungani Kuba CPA
Ukuphishekela umsebenzi njengomcwaningi wemabhuku, i-CPA iyimfuneko yokuthuthukiswa. Ngaphandle kwalo, ukhawulelwe emisebenzini yezinga lokungena elawulwa yi-CPA. Amabhizinisi amakhulu ama-Big 4 (Big Four) alawula ukubalwa kwemisebenzi ku-PricewaterhouseCoopers, uDeitteitte Touche Tohmatsu, Ernst & Young, ne-KPMG.
Ngaphandle kwemikhakha yokucwaninga komphakathi , ngaphakathi kwamanye amafemu ezinsizakalo zezezimali (njengamabhange, amafemu okuhweba, kanye namafemu okutshala izimali) ilayisense yeCPA idingwa kuphela kwezinye imisebenzi ezixhasayo kakhulu ezifana nokuhlolwa kwangaphakathi . Ngempela, iningi lemisebenzi ngaphakathi komlawuli kanye nemisebenzi yokulandela ngaphandle kwamafemu okubalwa kwezimali zomphakathi ngokwawo agcwele abantu abangenawo i-CPA, ngisho nezikhundla eziphezulu zokuphatha.
Uma usuvele ubamba i-CPA, sebenzisa njengendawo enkulu yokuthengisa ekufuneni noma yikuphi isikhundla ezinsizakalini zezezimali. Ilayisense ye-CPA ihlonishwa kakhulu njengendlela yokubonisa amakhono amaningi futhi amazinga aphezulu okusebenza. Njengalokhu, kungenza ngcono ukwethembeka kwakho njengomsebenzi wesicelo. Ngokuyinhloko, uma ufisa ukuphishekela umsebenzi wokucwaninga kwamasheya , ukubamba i-CPA kubonisa ukuthi unolwazi oluthe xaxa oludingekayo ukuze uhlaziye imibiko yezimali ngokugcwele nangokuhlelekile.
Kodwa-ke, kungenzeka ukuthi akufanelekile ukuthola i-CPA njengendlela yokuqalisa umsebenzi wezezimali ngaphandle komkhakha wezokubalwa komphakathi ngokwawo.
Ama-Preparer Tax
Abanikazi abaningi be-CPA bahileleke ekulungiseleleni izintela zamabhizinisi ngabanye noma ezincane, noma ngabe yikuphi emsebenzini wabo noma njengendlela efanele. I-Internal Revenue Service (i-IRS) yaqala ukubeka izindinganiso zobuchwepheshe kuma-preparers akhokhelwa intela ngo-2011. Lezi zindinganiso zihlanganisa ukudlulisa ukuhlolwa, ukuhlangabezana nezidingo eziqhubekayo zemfundo okungenani amahora angu-15 ngonyaka, ukubhalisa i-IRS, nokukhokha imali yokubhalisa yonyaka. Kodwa-ke, abanikazi be-CPA bazokhululeka kulezi zidingo, kunikezwe amazinga ochwepheshe asebevele abhekene nawo.
I-Accountant Chartered
Ngaphakathi kwezwe elikhuluma isiNgisi elingaphandle kwe-US, Chartered Accountant, noma i-CA, yisitifiketi sezobuchwepheshe esifana kakhulu ne-CPA.
Lokhu akufanele kudidaniswe ne- akhawunti ye-Chartered Global Management Accountant , noma i-CGMA.