As one of his true situations of account, he is required to have passed an examination in accounting and connected areas of study. The identified organization also needs to as have the ability to banish from account those people discovered responsible of negligence in the performance of the jobs or of perform that is discreditable to their profession.
The accounting official is required to: determine whether the financial record are in accordance with the accounting records, determine the accounting policies applied in the planning of the financial record and are accountable to people on the aforementioned matters.
Once the accounting official is really a member or worker of a firm, he must state that fact in his report. In performing his jobs the accounting official has, in accordance with the Shut Corporations Act, right of usage of the accounting สำนักงานบัญชีสมุทรปราการ records and different data of the firm and is titled to obtain any essential explanations from members. If, throughout the performance of his jobs, an accounting official becomes conscious on any contravention of a provision of the Shut Corporations Act, he must describe the nature of the contravention in his record, aside from whether the contravention is material.
If the accounting official becomes conscious throughout the performance of his jobs that any change in the particulars of the founding record haven't been listed, or that the financial claims indicate that as by the end of the financial year worried the corporation's liabilities exceed its assets he must record forthwith, by listed post to the Registrar. If the accounting official whenever you want understands, or has reason to think, that the firm is not carrying on business and has no purpose of resuming procedures in the foreseeable future, he must immediately record same to the Registrar.
An accounting official who resigns or who is removed from company must immediately advise every member of the firm thereof in writing and must deliver a replicate of his letter to the listed company of the corporation. An accounting official who is removed from company must consider the causes for his removal. If he thinks he was eliminated for invalid reasons, he must immediately advise the Registrar and deliver a replicate of his letter to every member in the corporation.
At the end of the day it is the obligation of the people to make sure that the accounting official has prepared the financial claims to fairly signify the affairs of the firm and which can be prepared in accordance with generally recognized accounting training appropriate to the business enterprise of the corporation. If the people and or the accounting official neglect to comply with this particular obligation, they may be responsible of mismanagement.