Software
| Excel |
| Proficient and able to teach others to basic standard (Formatting, Functions, Formulas). Can quickly determine how to best approach client data for use in file |
| Word |
| Taxprep |
| Able to use all basic taxprep programs successfully from start to finish. Proficient enough to teach new staff. |
| Caseware and Caseview |
| Highly proficient with Caseware. Can teach others and problem solve for Caseview issues and for Caseware stability issues. Uses correct naming conventions. |
| Bookkeeping software |
| Other (presentation software, specific accounting related or “experimental”) |
| Can use PowerPoint to create presentations. Shows a willingness to explore and use other programs whilst adhering to firm policies on software. Other software or digital/AI capabilities which may be useful (again within confines of firm policies regarding technology) |
Accounting
| – All engagements |
| Solid general accounting skills, sufficient enough to teach others |
| – Compilations |
| Able to create wording for applicable accounting policies |
| – Reviews and Audits |
| Can identify and create applicable disclosures in accordance with the applicable accounting framework on the file (ASPE assumed, but may also include ASNFPOs or IFRS). Ensures engagement checklists are answered appropriately for the engagement. |
Assurance
| – Compilations |
| Demonstrates knowledge and understanding of compilation engagement Handbook requirements (correctly assesses needs at the planning stage; ensures stated policies are appropriate). |
| – Review Engagements |
| -Demonstrates knowledge and understanding of review engagement Handbook requirements – Appropriately identifies engagement risk at the enagagement level and the firm level – Reviews work of others, identifying any further work to be done – Shows ability to design appropriate and efficient procedures – Can effectively judge when additional issues need further investigation – Ensures that analytic analyses are effective and logically executed – Conclusions are logical, evidenced and appropriate |
| – Audit Engagements |
| – Demonstrates knowledge and understanding of audit engagement Handbook requirements – Appropriately identifies engagement risk at the enagagement level and the firm level – Reviews work of others, identifying any further work to be done – Shows ability to design appropriate and efficient procedures – Can effectively judge when additional issues need further investigation – Ensures that analytic analyses are effective and logically executed – Conclusions are logical, evidenced and appropriate |
Tax
| -Tax returns |
| Can complete/review T2s for companies and groups (all schedules) Correctly identifies need for T106/T1135/T1134 and can complete basic forms |
| -Tax planning |
| Can recommend and plan for dividends, correctly assessing eligibility, safe income and capital dividend aspects Understands the impact of each on personal taxes and on cash flow |
| -Tax compliance |
| Identifies T4 and T5 filing requirements and ensures correctly completed Reviews and directs CRA basic CRA audit responses Advises clients on reporting and payment deadlines and cash flows |
Manager
Technical General
Excel
Proficient and able to teach others to basic standard (Formatting, Functions, Formulas). Can quickly determine how to best approach client data for use in file.
Word
Proficient and able to teach others to basic standard (Formatting, Layouts & Presentation).
Taxprep
Able to use all basic taxprep programs successfully from start to finish. Proficient enough to teach new staff.
Caseware and Caseview
Highly proficient with Caseware. Can teach others and problem solve for Caseview issues and for Caseware stability issues. Uses correct naming conventions.
Booking Keeping Software
General understanding; specific understanding may be an asset.
Other (presentation software, specific accounting related or "experimental")
Can use PowerPoint to create presentations. Shows a willingness to explore and use other programs whilst adhering to firm policies on software. Other software or digital/AI capabilities which may be useful (again within confines of firm policies regarding technology).
All engagements
Solid general accounting skills, sufficient enough to teach others.
Compilations
Able to create wording for applicable accounting policies.
Reviews and Audits
Can identify and create applicable disclosures in accordance with the applicable accounting framework on the file (ASPE assumed, but may also include ASNFPOs or IFRS). Ensures engagement checklists are answered appropriately for the engagement.
Compilations
Demonstrates knowledge and understanding of compilation engagement Handbook requirements (correctly assesses needs at the planning stage; ensures stated policies are appropriate).
Review Engagements
- Demonstrates knowledge and understanding of audit engagement Handbook requirements
- Appropriately identifies engagement risk at the enagagement level and the firm level
- Reviews work of others, identifying any further work to be done
- Shows ability to design appropriate and efficient procedures
- Can effectively judge when additional issues need further investigation
- Ensures that analytic analyses are effective and logically executed
- Conclusions are logical, evidenced and appropriate
Audit Engagements
- Demonstrates knowledge and understanding of audit engagement Handbook requirements
- Appropriately identifies engagement risk at the enagagement level and the firm level
- Reviews work of others, identifying any further work to be done
- Shows ability to design appropriate and efficient procedures
- Can effectively judge when additional issues need further investigation
- Ensures that analytic analyses are effective and logically executed
- Conclusions are logical, evidenced and appropriate
Tax Returns
- Can complete/review T2s for companies and groups (all schedules)
- Correctly identifies need for T106/T1135/T1134 and can complete basic forms
Tax Planning
- Can recommend and plan for dividends, correctly assessing eligibility, safe income and capital dividend aspects
- Understands the impact of each on personal taxes and on cash flow
Tax Compliance
- Identifies T4 and T5 filing requirements and ensures correctly completed
- Reviews and directs CRA basic CRA audit responses
- Advises clients on reporting and payment deadlines and cash flows
Engagement Management
Job progress or delay is communicated regularly to the partner. Is able to budget use of own time and assist others in doing the same. Demonstrates a realistic grasp of the likely time requirement for projects and makes commitments which are realistically achievable so that the team does not experience pressures which could have been avoided.
Communications are done in the most effective manner, considering the intended audience. Listening well and documenting well are two key skills. In particular, engagement progress is communicated regularly to the partner. Shows a willingness to address thorny matters, and not to shy away.
Knows firm processes and best practices. Applies them consistently and ensures team does the same.
Identifies potential issues and overruns. Can appropriately judge when to involve a partner, when an extra billing may be warranted. Alerts partners ahead of time so that client communications can be handled well.
Observes the firm standards surrounding quality control. Does not expose the firm to unnecessary risk and gathers assistance where necessary.
Operates according to the BAAS group standards for service excellence.
Delegation
Can delegate in a way which acknowledges others abilities which may be less than yours. Can coach and teach technical skills to help bridge the gap and ensure success for others and for the engagement. Distributes work ad tasks fairly.
Shhhhhh. You need to be a good listener. Show active interest in colleagues whilst respecting their privacy. “Relationships Matter”.
Can give feedback for files in a respectful and helpful way.
Comfortable taking responsibility for assigning tasks and projects appropriately. Checks in regularly without micro managing and with regard to working styles of those involved.
Client Relationship
You will be comfortable and enjoy direct client contact in any form – in person, online live, emails, telephone and occasionally letters. Your communications are clear and easily understood by an average reader. You can explain concepts to clients in an accessible way, taking into account the audience you have. You know when to ask for input from the partner or senior manager in a potentially tricky situation. You know how to recognize those in the first place!
You respond in a timely manner to calls or emails. The timeliness applicable may change from time to time, but you certainly do not leave clients wondering why they get no response. When away, you ensure that the partner and team members know ahead of time and you make sure to have protocols in place in order to ensure that client service is maintained.
Your demeanour is friendly and accessible. You get the feeling that you have built some solid client relationships and this continues to develop.
Your relationships are showing signs of deepening over time. You get the feeling that some clients would rather ask you a question than the partner on the file. You know your limits though and are not afraid to say that you will need to ask your partner or that you need confirmation of your thoughts before you get back to them. Partly that is why you are trusted – you are honest.
You can understand the client experience and you show that you want to deliver great service – and do so.