In order to achieve their professional goals, certified public accountants must abide by the following basic principles:
1, independence, objectivity and impartiality: Certified public accountants need to maintain independent professional judgment and objective attitude, and make a fair evaluation of the financial information they handle without being influenced by others or organizations.
2. Professional ability and due attention: Certified public accountants need professional ability, including knowledge, skills, experience and judgment, in order to provide high-quality services. In addition, certified public accountants also need to pay attention to the interests of customers and try their best to create value for customers.
3. Confidentiality and professional behavior: Certified public accountants need to protect customers' privacy and business secrets and maintain their professional reputation and image. Certified public accountants also need to abide by relevant laws and regulations, professional standards and professional ethics, and maintain correct professional behavior and compliance.
4. Technical standards: Certified public accountants need to comply with relevant technical standards, including international financial reporting standards and auditing standards, to ensure that the services they provide meet industry standards.
These basic principles are the cornerstone and core accomplishment of CPA's practice, and also an important guarantee for customer trust and industry stability. Certified public accountants should always keep these principles in mind and pay attention to the cultivation and maintenance of professional ethics and professional conduct in order to improve their professional level and service quality.
Accounting is a profession, which is mainly responsible for managing and recording the finance of a company or organization, including income, expenditure, investment, tax and so on. The following are the common work contents of accountants:
1, bookkeeping: recording daily economic transactions, such as income, expenditure, loan relationship, etc.
2. Preparation of financial statements: Prepare financial statements according to bookkeeping information, such as balance sheet, income statement, cash flow statement, etc.
3. Check the accounts and audit: check whether the accounts are correct and conduct internal audit or external audit.
4. Tax returns: Prepare and submit tax returns according to financial data.
5. Providing consulting services: providing financial and tax suggestions and forecasts for customers, so as to facilitate enterprise decision-making.
6. Managing costs: monitoring and managing the costs of enterprises to ensure the sustainable development of their economy.
7. Assist the management to formulate financial strategy: cooperate with the company's top management to formulate financial strategy and plan.
8. Communication with audit institutions: coordinate communication and contact with external audit institutions.
In short, accountants need to have professional knowledge and skills, including financial knowledge, tax laws and regulations, accounting software operation and so on. They need to be proficient in financial recording and analysis skills to help enterprises achieve the goal of financial management and provide effective financial and tax advice for enterprises.