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Services |
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Legal regulator
According articles of association of
Iranian Association of Certified Public Accountants (IACPA) and
Article 144 of business law amendment, the responsibility of legal
regulator can be allocated to auditing institutes. Given the
importance of the role of legal regulator in information
transparency and providing reports in terms of specified duties,
qualified authorities always encouraging shareholders, organizations
and public companies to enhance the confidence
of regulators reports, management performance and compliance with
rules |
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Auditing Services
Providing variety of Auditing
Services including: Auditing of financial statements and other
financial information, operational auditing and tax auditing based
on national and international standards and regulations of
IACPA.Given the responsibility of auditor in providing acceptable
evidence for providing reasonable conclusions and saying his/her
own professional opinion in relation to financial statements ,
relative assurance of users in exploiting from this statements and
logical decision- making have always been considered.
It is worthwhile that important instruments including
assessment and complete understanding of business environment and
accounting and auditing standards , recruiting and training
effective auditing personnel and providing other complementary
procedures, for example analyzing methods and assessing of audit
risks , can provide potential possibilities for adequate and
appropriate decision - making in relation to financial statements
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Tax Auditing
According Article 272 of Law of
direct taxes issued on Feb. 2001 about regulation of tax auditing
report by certified public accountants and auditing institutions,
members of the Society of Certified Public Accountants, since then,
auditing institutes have been allowed to provide tax auditing
services in terms of contents of direct tax law |
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Accounting, tax and financial
services
Accounting, tax and financial
services including providing financial statements of real and legal
persons and illustrative corporate consolidated financial statements
in compliance with regulations and accounting standards , providing
budget reports and other special financial and accounting reports ,
execution of the operation of the rectification of the account ,
writing and regulating of legal books according code of writing of
books , preparing financial codes and agendas , evaluating and
assessing of internal control systems and finding complications of
industrial and productive systems |
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Management Accounting and Financial
Consultation
In recent years, the responsibilities
of financial and executive officers have been expanded and changed a
lot. Management accounting increasingly cooperating in managing of
for profit and not for profit corporations, by financial means and
specialized services and have take over many responsibilities in
line with equipping and analyzing performances . Accomplishing these
responsibilities requires clear conception of the relationships
between theories of financial management accounting and applying of
related techniques. Moreover, accelerative use of computer in order
to effective analyzing of financial decisions, have increased the
application of mathematical models and complicated transactions in
financial relations of economical corporations. It is necessary to
find new ways and salvations for correct using of priorities and
succeeding in competitive and complicated situations of economical
markets by continues using from management accounting |
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Designing and carrying out of
industrial and financial systems
Given the variety of the process of
operational cycles of every entity and the applied technologies and
basic differences in designing the mechanisms of the production
cycles, control methods, model of the product and its subject, basic
changes in accounting procedures and enforcement models of
industrial and financial accounting, auditing institution mainly
have been regarded as an advance designers of operational cycles and
compilers of internal control systems in that entities. Thus, the
main activity of this institute is designing of financial and
industrial systems, providing ways of their accomplishing by
investigating and achieving general recognition from conditions of
under – investigating unit and nature of enforceable activities
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Having Control over Settlement and
liquidation affairs
Given the announcement of business
law amendment regarding appointing managers and regulators for
controlling liquidation affairs, because of their knowledge about
tax and financial issues auditing institutes can provide services in
the fields of settlement including legal affaires during the
liquidation process, compliance with communicatory codes of
shareholders, insurance and taking of certificate of liquidation,
and doing the process of settlement |
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Stock evaluation and projects
economical justification
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Other services that can be provided
by judiciary institutions in terms of the responsibilities of the
society of
certified public accountants
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Training and recruiting financial
personnel
Using from the abilities of
translators in translating special articles and texts with the aim
of improving the statues of accounting and auditing profession in
the country in line with other financial services and encouraging
professionals to upgrade their knowledge in related fields |
