INTERVIEWS, TESTING OF CANDIDATES

Accountant translated from German means buch — book, halter — holder/ book holder. That is, a person who records operations in the journal.

The principles of double notation were invented by the Italian mathematician Luca Pacioli.  A double entry is an accounting procedure in which each transaction is reflected on two accounting accounts, thereby ensuring a balance sheet.

The main provisions on accounting in the Republic of Kazakhstan (hereinafter – RK) are:
 The Law "On Accounting and Financial Reporting" dated February 28, 2007 No. 234 (hereinafter – the Law on Accounting). This Law on Accounting regulates the system of accounting and financial reporting in the Republic of Kazakhstan, establishes the principles, basic qualitative characteristics and rules of accounting and financial reporting;
 International Financial Reporting Standards (hereinafter – IFRS) and National Financial Reporting Standards (hereinafter – national Standards);
 other by-laws on accounting, on primary documents, on accounting accounts and others.

Basically, the specialists of the accounting service of the company also keep its tax records. Tax accounting is the most risky area of accounting due to factors such as:
 the complexity of calculating some taxes and payments;
 ambiguous interpretation of the norms of tax legislation;
 a large number of taxes, payments and tax reporting;
 the need to comply with the deadlines for paying taxes, submitting puffiness to the tax authority;
 responses to tax requests for counter-checks;
 preparation of responses to tax notifications on desk control;
 the complexity of the application of international taxation rules, etc.

The main provisions on tax accounting in the Republic of Kazakhstan are:
 Code of the Republic of Kazakhstan "On Taxes and other mandatory payments to the Budget" No. 120-VI dated December 25, 2017;
 International conventions, including on the avoidance of double taxation;
 other regulatory acts of the Republic of Kazakhstan.

Accounting specialists are one of the key figures in the company, since the correctness and accuracy of financial indicators depend on their competence, skills, abilities, pedantry (for example: revenue, expenses, net profit, profitability, accounts payable, accounts receivable, etc.) of the company.  Also, the company's tax risks in the form of additional taxes, fines, and penalties depend on such specialists.

Company managers do not always have the opportunity to properly assess all the necessary qualities of a candidate when hiring a chief accountant/accountant. The management should, if there are several candidates for the position, make a choice in favor of the most worthy candidate.