Detail Who Would Run Your Firm?   Oleh:  Sinkin, Joel Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 211 no. 2 (Feb. 2011), page 40-44. Topik: Firm; CPA practice; contract Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.30 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel There comes a time when every sole practitioner or small firm owner needs to consider the consequences of a disruption in leadership of his or her CPA practice. Illness, disability, family obligation or death can be devastating for the CPA's clients, family and employees. Proper planning, however, can mitigate the consequences. Several powerful planning options are available. This article addresses practice continuation agreements (PCA) as a first step for protecting a practice. A PCA is a contract between a practitioner (or firm) and another CPA firm or trusted employee, to take over a practice permanently or temporarily depending on the circumstances. PCAs spell out the terms and conditions for the takeover. When evaluating a competitor for a practice continuation agreement, it is important to conduct due diligence. In the best of all possible worlds, the practitioner requiring coverage should have a policy and procedures manual that is updated annually and reviewed with the parties of the continuation agreement. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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