Nemhaka yokuti vazhinji vanochengeta CPA vari voga vanoita zvikamu zvakawanda zvemazuva avo pakugadzirira uye kuisa mafero emitero, kune mabhizimisi maduku nemunhu mumwe nomumwe, nhengo dzakawanda dzevanhu vakawanda dzinotadza kufunga kuti ichi ndicho chinonyanya kukosha chebasa racho.
Saizvozvowo, inowanzofungidzirwa kuti basa mubasa rekushandisa mari rinofananidzwa nebasa rekuverenga uye kuti kubata CPA kunofanirwa kana kunofadza kune avo vanotsvaga nzira dzakadaro. Ichi ndicho chimwe chisingafungi. Zvechokwadi, huwandu hwemabasa ehurumende muhutungamiri hwemari kana kuongororwa kwemari kwakazadzwa nevasina kudzidziswa sevabhengi, havatombofungi neVC holders. Handiwo CPA inonyanya kukoshesa chiziviso chezvizhinji zvezvinzvimbo izvi, asi zvinowanzobatsira.
Zvechokwadi, nepo mutungamiri wesangano guru revanhu angatarisirwa kubata reisense yeCPA, izvi hazvisi zvokwadi kune vatariri vebazi. Zvichakadaro, hazvisi zvisiri zvekuti zvikwata zvekambani kana zvikamu zvive zvisiri zveCPAs. Zvechokwadi, CFO inobatsira zvikuru paMerrill Lynch mukutanga kwema1991 yainge yatora rimwe chete rekuverenga mabhizimisi mubasa rake rechikoro.
Kuwana CPA
Iwe unofanirwa kupfuurira kuongororwa uye kuzadzisa zvidzidzo zvepamusoro zvehutungamiri (CPE).
Kuomesa nyaya ndeyekuti nyika dzakawanda dzine mapurisa ezvinyorwa (anozivikanwawo sezvikwata zvebhengi) izvo zvinodzora basa uye kupa kwekambisi yeCPA. Nokudaro, kukwanisa kuita mune imwe nyika zvingangoerekana zvisingakubvumiri kuti uite mune imwe. Kana iwe ukashanda mukati mekambani huru ine hutano huzhinji hwehurumende, zvizhinji zvezvinetso izvi zvinogona kukundwa.
Sei Tichifanira Kuva CPA
Kuti uite basa recherechedzi wemabhuku, CPA inofanirwa kufambira mberi. Pasina iyo, iwe unongopera kumabasa ekupinda mumasangano anotarisirwa neCPA. Vakuru 4 (MaGuru mana) mahofisi anotonga hurumende yePublicwaterhouseCoopers, Deloitte Touche Tohmatsu, Ernst & Young, uye KPMG.
Kunze kwehuwandu hwemagariro ehurumende , mune mamwe makambani emari emari (semabhengi, makambani okudhinda, uye mafesti ekutsvaga) chiremba cheCPA chinongowanikwa pane mamwe mabasa akasiyana-siyana akasiyana-siyana sekugadzirisa mukati . Zvechokwadi, huwandu hwemabasa mukati memutongi uye kushandiswa kwebasa kunze kwemahofisi ekugadzirisa zvemagariro evanhu pachavo anozadzwa nevanhu vasina CPA, kunyange nzvimbo dzepamusoro dzepamusoro.
Kana iwe uchitova neCPA, shandisa iyo senhamba huru yekutsvaga mukutsvaga chero chinzvimbo mumashandiro emari. Ivhareji yeCPA inoremekedzwa zvikuru semuenzaniso wehuwandu hunyanzvi uye hukuru hwehutano hwehutano. Sezvo zvakadaro, zvinogona kuwedzera zvakanyanya kutendeseka kwako somunhu anoshanda. Kunyanya, kana iwe uchida kutsvaga basa mukutsvakurudza kwekuchengetedza , kuchengetedza CPA kunoratidza kuti iwe une zvakawanda zvehuchenjeri hwakadzika hunodiwa kuti uongororore nhepfenyuro yemari zvakakwana uye zvakarongeka.
Zvisinei, zvichida hazvibatsiri kuwana CPA zvakasimba sedzimwe nzira yekutanga mari yebasa rezvemari kunze kwenharaunda yehupfumi yega yega pachayo.
Mitero Yokugadzirira
Vakawanda veCPA vanobatanidzwa mukugadzirisa kwemunhu mumwe chete kana wekambani kumitero yebhizimisi, kana munguva yebasa ravo kana seyeri. I Internal Revenue Service (IRS) yakatanga kuisa mitemo yepamhizha pamitambo yekubhadhara mitero muna 2011. Izvi zvinosanganisira kupfuurira kuongororwa, kupinda mushure mekudiwa kwezvedzidzo kwemaawa gumi nemashanu pagore, kunyora ne IRS, nekubhadhara mari yekubhadhara gore negore. Zvisinei, avo vane CPA vacharegererwa kubva pane izvi zvinodiwa, vachipiwa maitiro ehutano kwavanenge vari kutongwa.
Chartered Accountant
Muchikamu chikuru chekutaura chiChirungu kunze kweU.S., Chartered Accountant, kana CA, ndiyo inyanzvi yevashandi yakafanana neCPA.
Izvi hazvifaniri kuvhiringidzika nechezvakadaro-yakanzi Chartered Global Management Accountant , kana CGMA.