本文发表在 rolia.net 枫下论坛（五）(continued)
B. Corporate/Personal tax
-把这一项排在Notice To Reader后面是因为Small/Medium firm 的客户主要以Owner/Manager 企业为主。请firm做报表的目的是为了file corporate tax return 以及得到综合考虑Owner个人，家庭及企业收入和支出需要的 tax planning/advice。所以，做完financial statement， manager /partner会把数字和客户沟通，以确定多少 management fee，shareholder’s loan 或Dividend – 这些数字将会在做owner 的personal tax 时使用。这是tax planning 里最常用. 最简单的一部分，其他复杂的诸如section 85 rollover，Real Estate planning/Crystallize Capital Gain Exemption，set up family trust etc were usually partner and manager’s work – In fact, Super CGA （SC）left the firm because the partners would not give him the opportunity to involve in these。 而SC 当初在有很多experience的情况下愿意到firm里提供Slave Labour 就是想学tax planning，开他自己的firm。
C． Audit, Special Engagement和Review
－Ｎｏｎ－ｐｕｂｌｉｃ的客户做审计基本是银行的ｌｏａｎＡｇｒｅｅｍｅｎｔ 或Ｄｅｂｔ Ｃｏｖｅｎａｎｔ里要求的，并且一般对某些Ｒａｔｉｏ， 如Ｃｕｒｒｅｎｔ Ｒａｔｉｏ之类有特殊要求（跟ＵＦＥ Ｃａｓｅ很相像）.在ｓｍａｌｌ ｆｉｒｍ里由于客户小，很容易在短时间内做到所有的ｓｅｃｔｉｏｎ并且只要ｍａｎａｇｅｒ觉得你ＲＥａｄｙ了，ａｕｄｉｔ ｐｌａｎｎｉｎｇ也可由经验只有一年多的“新人”作。
- Special engagement SP only did 5805 - auditing the common area expense for a Property management company. Not too much to talk about.
- Review engagements were not very many. Although theoretically it should be inquiry and discussion, SP felt quite a lot of audit procedures were performed by the firm for Review.
D. Misc
-GST PST return, Issue T4, T3, T5013 Slips
-File article of Incorporation
- Prepare annual lawyer’s report for lazy lawyers…
（六）
Everything went on fine until SP’s second tax season in the firm when she registered for the CKE exam. The manager learned this news and asked her to his office “what do you need a CA for? Switch to another firm? Or you want my position?” SP was really surprised. But she was surprised even more when the manager asked her back to do work during SOA. SP went back to the firm only to find out Mr Turning Point was on the manager’s side on this Exam issue. For the first time, SP thought about leaving the firm. But which employer would go all the way to prove she’s the only one in Canada to fit her position as Mr TP did?? A month later, she got the failed result on SOA.
SP怀着一颗郁闷的心继续在小firm里做下去。外面的世界却并不停止精彩。Enron Debacle， SOX 出台，审计由传统上意义的Financial Reporting Audit 变成了Integrated Audit即既审数字又审Control。一下子各种level 的会计人才需求量大增，a clear message 从四面八方传来: “It’s a great time to be an accountant!”
美好的大环境终于让SP 又有了新的机会—在好同学／好朋友的推荐下ＳＰ进了四大，成为了Senior Potato， 做她一直渴望focus on的Auditing。
（七）
四大的日子比小firm又辛苦不少，但同时也多了一些枯燥工作之外的fun。ＳＰ在工作中看到了在头条新闻的公司里一些背后的故事；知道了著名时装品牌老板遗嘱的逸事；坐了客户限量版Ｂｅｎｚ去Ａｕｄｉｔ Ｌｕｎｃｈ。。。值得一提的是四大的考试Ｔｒａｉｎｉｎｇ，比如７．８月ＵＦＥｔｒａｉｎｉｎｇ是Ｄｅｎｓｍｏｒｅ的，那一月份Ｎｏｒｇｒｏｖｅ的ＨａｎｄｂｏｏｋＳｕｍｍａｒｙ就发下来了。在二月左右ＰＡＳＳ就被请来讲到六月份。其间公司内还有去年考试通过的ｖｏｌｕｎｔｅｅｒｓ每周分小组讲解不同ｃａｓｅ。Ｔｒａｄｅ ｏｆｆ就是 ＵＦＥ ｃａｓｅ更接近小Ｆｉｒｍ的业务――而且一旦进了哪一个ｇｒｏｕｐ（ｅｇ ａｕｄｉｔ）， 其他ｇｒｏｕｐ（ｔａｘ）的业务就做不到了。这不仅影响到一个初级会计的经验面，在经济不好，不同ｇｒｏｕｐ间不能提供员工交换时， 即使ＵＦＥ通过，工作满３０个月，也不能拿到全部的Ｈｏｕｒ（对Ａｕｄｉｔ，Ｔａｘ各有要求），会白白拖延ｑａｌｉｆｉｙ成为ＣＡ的时间。
幸运之神也不总是垂青SP的，本来在这么强大的ｔｒａｉｎｉｎｇ之下ＵＦＥ该一蹴而就，可在考试的第三天ＳＰ的laptop Crash 了。11月成绩出来，SP failed at level 1 Decile 1—UFE Councillor 遗憾的说“You were just missed by one indicator！A couple of more sentences would make you pass…”可fail 就是fail， SP只好来年再战，终于在第二年结束了自CKE以来的漫长考试之旅。
（八）
日子一天天过去，转眼间，SP已经在Public Service里征战了5年，在有了Potato Jr 后，SP终于跳到了向往已久的Industry。一下子感觉Lay Back 了许多，再也不用每天填time sheet，整日和unreasonable budget作斗争了。
从找工作缕缕受挫的学生到Professional Accountant， 虽然有过挫折和辛苦，但所有的这些挫折都没有白白经历，辛苦也都得到了回报。 Accounting提供的Job Security（有了Designation找一份工作应该不是问题）， transferable skills （每个企业都需要会计），和财务部门在企业中的重要地位都显示了这个行业的优越性。SP很庆幸自己在稀里糊涂的情况下入对了行。
It feels good to be an accountant。
---The End---更多精彩文章及讨论，请光临枫下论坛 rolia.net
B. Corporate/Personal tax
-把这一项排在Notice To Reader后面是因为Small/Medium firm 的客户主要以Owner/Manager 企业为主。请firm做报表的目的是为了file corporate tax return 以及得到综合考虑Owner个人，家庭及企业收入和支出需要的 tax planning/advice。所以，做完financial statement， manager /partner会把数字和客户沟通，以确定多少 management fee，shareholder’s loan 或Dividend – 这些数字将会在做owner 的personal tax 时使用。这是tax planning 里最常用. 最简单的一部分，其他复杂的诸如section 85 rollover，Real Estate planning/Crystallize Capital Gain Exemption，set up family trust etc were usually partner and manager’s work – In fact, Super CGA （SC）left the firm because the partners would not give him the opportunity to involve in these。 而SC 当初在有很多experience的情况下愿意到firm里提供Slave Labour 就是想学tax planning，开他自己的firm。
C． Audit, Special Engagement和Review
－Ｎｏｎ－ｐｕｂｌｉｃ的客户做审计基本是银行的ｌｏａｎＡｇｒｅｅｍｅｎｔ 或Ｄｅｂｔ Ｃｏｖｅｎａｎｔ里要求的，并且一般对某些Ｒａｔｉｏ， 如Ｃｕｒｒｅｎｔ Ｒａｔｉｏ之类有特殊要求（跟ＵＦＥ Ｃａｓｅ很相像）.在ｓｍａｌｌ ｆｉｒｍ里由于客户小，很容易在短时间内做到所有的ｓｅｃｔｉｏｎ并且只要ｍａｎａｇｅｒ觉得你ＲＥａｄｙ了，ａｕｄｉｔ ｐｌａｎｎｉｎｇ也可由经验只有一年多的“新人”作。
- Special engagement SP only did 5805 - auditing the common area expense for a Property management company. Not too much to talk about.
- Review engagements were not very many. Although theoretically it should be inquiry and discussion, SP felt quite a lot of audit procedures were performed by the firm for Review.
D. Misc
-GST PST return, Issue T4, T3, T5013 Slips
-File article of Incorporation
- Prepare annual lawyer’s report for lazy lawyers…
（六）
Everything went on fine until SP’s second tax season in the firm when she registered for the CKE exam. The manager learned this news and asked her to his office “what do you need a CA for? Switch to another firm? Or you want my position?” SP was really surprised. But she was surprised even more when the manager asked her back to do work during SOA. SP went back to the firm only to find out Mr Turning Point was on the manager’s side on this Exam issue. For the first time, SP thought about leaving the firm. But which employer would go all the way to prove she’s the only one in Canada to fit her position as Mr TP did?? A month later, she got the failed result on SOA.
SP怀着一颗郁闷的心继续在小firm里做下去。外面的世界却并不停止精彩。Enron Debacle， SOX 出台，审计由传统上意义的Financial Reporting Audit 变成了Integrated Audit即既审数字又审Control。一下子各种level 的会计人才需求量大增，a clear message 从四面八方传来: “It’s a great time to be an accountant!”
美好的大环境终于让SP 又有了新的机会—在好同学／好朋友的推荐下ＳＰ进了四大，成为了Senior Potato， 做她一直渴望focus on的Auditing。
（七）
四大的日子比小firm又辛苦不少，但同时也多了一些枯燥工作之外的fun。ＳＰ在工作中看到了在头条新闻的公司里一些背后的故事；知道了著名时装品牌老板遗嘱的逸事；坐了客户限量版Ｂｅｎｚ去Ａｕｄｉｔ Ｌｕｎｃｈ。。。值得一提的是四大的考试Ｔｒａｉｎｉｎｇ，比如７．８月ＵＦＥｔｒａｉｎｉｎｇ是Ｄｅｎｓｍｏｒｅ的，那一月份Ｎｏｒｇｒｏｖｅ的ＨａｎｄｂｏｏｋＳｕｍｍａｒｙ就发下来了。在二月左右ＰＡＳＳ就被请来讲到六月份。其间公司内还有去年考试通过的ｖｏｌｕｎｔｅｅｒｓ每周分小组讲解不同ｃａｓｅ。Ｔｒａｄｅ ｏｆｆ就是 ＵＦＥ ｃａｓｅ更接近小Ｆｉｒｍ的业务――而且一旦进了哪一个ｇｒｏｕｐ（ｅｇ ａｕｄｉｔ）， 其他ｇｒｏｕｐ（ｔａｘ）的业务就做不到了。这不仅影响到一个初级会计的经验面，在经济不好，不同ｇｒｏｕｐ间不能提供员工交换时， 即使ＵＦＥ通过，工作满３０个月，也不能拿到全部的Ｈｏｕｒ（对Ａｕｄｉｔ，Ｔａｘ各有要求），会白白拖延ｑａｌｉｆｉｙ成为ＣＡ的时间。
幸运之神也不总是垂青SP的，本来在这么强大的ｔｒａｉｎｉｎｇ之下ＵＦＥ该一蹴而就，可在考试的第三天ＳＰ的laptop Crash 了。11月成绩出来，SP failed at level 1 Decile 1—UFE Councillor 遗憾的说“You were just missed by one indicator！A couple of more sentences would make you pass…”可fail 就是fail， SP只好来年再战，终于在第二年结束了自CKE以来的漫长考试之旅。
（八）
日子一天天过去，转眼间，SP已经在Public Service里征战了5年，在有了Potato Jr 后，SP终于跳到了向往已久的Industry。一下子感觉Lay Back 了许多，再也不用每天填time sheet，整日和unreasonable budget作斗争了。
从找工作缕缕受挫的学生到Professional Accountant， 虽然有过挫折和辛苦，但所有的这些挫折都没有白白经历，辛苦也都得到了回报。 Accounting提供的Job Security（有了Designation找一份工作应该不是问题）， transferable skills （每个企业都需要会计），和财务部门在企业中的重要地位都显示了这个行业的优越性。SP很庆幸自己在稀里糊涂的情况下入对了行。
It feels good to be an accountant。
---The End---更多精彩文章及讨论，请光临枫下论坛 rolia.net