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Improving quality control through checklists.

With increasing emphasis on quality control in the tax-practice, our firm has created a form (at right) to review a variety of monthly and/or quarterly reports. For some very small clients, firm bookkeepers prepare client payroll and sales tax deposits and reports.

In keeping with simplicity and having accountability for the payroll and sales tax work we do for clients, the form allows for a second person to review and check the preparer's work. When the returns are reviewed and checked, the checklist will then be filed away with the returns.

This form enables the firm to provide a review function and documentation for this type of tax work. While payroll tax reports and sales tax reports may not be as important as income tax preparation, a standardization of the review and preparation function is achieved.

From Robert M. Pielech, CPA, Pielech & Pielech, New Bedford, Mass.
COPYRIGHT 1993 American Institute of CPA's
No portion of this article can be reproduced without the express written permission from the copyright holder.
Copyright 1993, Gale Group. All rights reserved. Gale Group is a Thomson Corporation Company.

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Author:Pielech, Robert M.
Publication:The Tax Adviser
Article Type:Brief Article
Date:Sep 1, 1993
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