As one of his problems of account, he is needed to have passed an examination in accounting and related areas of study. The identified business must also as have the ability to exclude from account those people discovered responsible of negligence in the efficiency of the duties or of conduct that is discreditable for their profession.
The accounting official is needed to: determine perhaps the financial record are relating with the accounting records, determine the accounting guidelines applied in the preparation of the financial record and are accountable to members on the aforementioned matters.
When the accounting official is a member or employee of a firm, he must state this truth in his report. In doing his duties the accounting official has, relating with the Shut Corporations Behave, correct of access to the accounting สำนักงานบัญชีสมุทรปราการ records and other information of the firm and is called to acquire any required explanations from members. If, through the efficiency of his duties, an accounting official becomes aware on any contravention of a provision of the Shut Corporations Behave, he must describe the character of the contravention in his report, aside from perhaps the contravention is material.
If the accounting official becomes aware through the efficiency of his duties that any change in the particulars of the founding record haven't been listed, or that the financial claims show that as at the end of the financial year concerned the corporation's liabilities exceed its assets he must report forthwith, by listed post to the Registrar. If the accounting official anytime knows, or has purpose to trust, that the firm is not carrying on business and does not have any intention of resuming procedures in the foreseeable future, he must straight away report same to the Registrar.
An accounting official who resigns or who's taken off company must straight away inform every member of the firm thereof in writing and must send a replicate of his page to the listed company of the corporation. An accounting official who's taken off company must consider the reasons for his removal. If he views he was removed for invalid causes, he must straight away inform the Registrar and send a replicate of his page to every member in the corporation.
At the end of your day it is the responsibility of the members to make sure that the accounting official has organized the financial claims to reasonably symbolize the affairs of the firm and that are organized relating with generally accepted accounting practice appropriate to the business enterprise of the corporation. If the members and or the accounting official fail to comply with this responsibility, they could be responsible of mismanagement.