The modern public accountant
The role of the Public Accountant in these modern times is
more demanding in his professional training.
The Public Accountant must have an excellent first level
training with special emphasis on finance and also have the skills and
abilities to perform various business functions such as Accountant General,
Auditors, Financial and Tax Consultants.
Today the business market requires an efficient financial
analyst, who knows the future of finance, to evaluate the future investment and
make the best decision, and must have a complete advisory to determine the
company's financial situation, which helps determine the large Prospects of the
owners or otherwise glimpse future risks.
The accountant, through the accounting, controls the
financial events of the company, seeking a balance between income, expenses and
profits, to provide optimum, transparent, real and efficient information, to
generate investor and investor confidence. Stakeholders.
In the tax aspect, the accountant determines that taxes or
taxes are to be paid to the tax authorities and to schedule such payments,
because any wealth generating company has to contribute taxes to the state,
through SUNAT, in case of default of payment and non-compliance with The
regulatory requirements, the company can be sanctioned or intervened by the tax
authorities (SUNAT).
The responsibility of the accountant is to prepare the
financial statements and sign them, this implies that it must be adequately
sustained under the accounting principles and the national and international
accounting regulations (NIC's and IFRSs) in force in our country. The financial
reports are the sample of transparency and is the only evidence of the
financial economic events of the company.
The Public Accountant can work in the public or private
sector, therefore its preparation must be integral in all business areas and
with an impeccable moral ethics professional, personal and willing to adapt to
new changes in technology, information and Globalization of financial and
commercial markets.

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