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Financial Auditors and Accountants (1111)

Among the occupations currently in highest demand in All of Québec

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Qualification and skills most often required

Un baccalauréat en administration des affaires, en comptabilité, en sciences comptables ou dans le domaine de la finance est demandé. Avec l’entrée en vigueur le 16 mai 2012 de la nouvelle loi portant sur la profession comptable au Québec, les trois ordres professionnels qui régissaient l’exercice de cette profession ont été unifiés pour former l’Ordre des comptables professionnels agréés (CPA) du Québec. Pendant une période de transition de dix ans, ce titre sera suivi du titre d’un des trois ordres comptables existant avant l’unification. On aura donc CPA, CA pour les comptables agréés, CPA, CMA pour les comptables en management accrédité et CPA, CGA pour les comptables généraux accrédités. L’adhésion à l’ordre des CPA est obligatoire pour exercer les tâches liées à la vérification et pour exercer la comptabilité publique. La connaissance des règles comptables, des outils informatiques, des principaux logiciels comptables (logiciels de comptabilité, d’infogérance et de gestion intégrée des entreprises) et des chiffriers électroniques est requise. Des connaissances en comptabilité internationale, en fiscalité et en gestion sont demandées. La capacité de vulgarisation et une habileté à anticiper les changements économiques sont aussi recherchées par les employeurs. Le bilinguisme est demandé.

Reason for labor demand

Des emplois sont offerts par les cabinets comptables et dans une grande diversité de secteurs économiques. La demande pour cette profession est stimulée par le resserrement des contrôles auprès des entreprises et par un renforcement de la réglementation. Le travail autonome est également présent dans cette profession. Le remplacement des personnes qui prennent leur retraite entretient aussi la demande dans cette profession.

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Job titles

Nature of work

Financial auditors examine and analyze the accounting and financial records of individuals and establishments to ensure accuracy and compliance with established accounting standards and procedures. Accountants plan, organize and administer accounting systems for individuals and establishments. Articling students in accounting firms are included in this unit group. Financial auditors and accountants are employed by auditing and accounting firms throughout the private and public sectors, or they may be self-employed.

Fields of interest

  • Crunching numbers
  • Managing, organizing, administrating
  • Working in an office
  • Writing, working in communications and information

Main duties

  • Financial auditors perform some or all of the following duties:
  • - Examine and analyze journal and ledger entries, bank statements, inventories, expenditures, tax returns and other accounting and financial records, documents and systems of an individual, department, company or other establishment to ensure financial recording accuracy and compliance with established accounting standards, procedures and internal controls
  • - Prepare detailed reports on audit findings and make recommendations to improve individual or establishment's accounting and management practices
  • - Conduct field audits of businesses to ensure compliance with provisions of the Income Tax Act, Canadian Business Corporations Act or other statutory requirements
  • - May supervise other auditors or professionals in charge of accounting within client's establishment.
  • Accountants perform some or all of the following duties:
  • - Plan, set up and administer accounting systems and prepare financial information for an individual, department, company or other establishment
  • - Examine accounting records and prepare financial statements and reports
  • - Develop and maintain cost finding, reporting and internal control procedures
  • - Examine financial accounts and records and prepare income tax returns from accounting records
  • - Analyze financial statements and reports and provide financial, business and tax advice
  • - May act as a trustee in bankruptcy proceedings
  • - May supervise and train articling students, other accountants or administrative technicians.

Main characteristics of the occupation

These headings are provided for the following occupation(s) :

Employment requirements

  • * Chartered accountants require a university degree
  • and
  • Completion of a professional training program approved by a provincial institute of chartered accountants and, depending on the province, either two years or 30 months of on-the-job training
  • and
  • Membership in a provincial Institute of Chartered Accountants upon successful completion of the Uniform Evaluation (UFE).
  • * Certified general accountants and certified management accountants require a university degree andCompletion of a training program approved by the Society of Certified General Accountants or Society of Management Accountants and several years of on-the-job training andCertification by the Certified General Accountants Association or the Society of Management Accountants.
  • * Auditors require education, training and recognition as indicated for chartered accountants, certified general accountants or certified management accountants andSome experience as an accountant.
  • * Auditors may require recognition by the Institute of Internal Auditors.
  • * To act as a trustee in bankruptcy proceedings, auditors and accountants must hold a licence as a trustee in bankruptcy.
  • * Licensing by the provincial or territorial governing body is usually required for accountants and auditors practising public accounting.

Skill type

  • Business, finance and administration

Skill level

  • Professional

More information

  • * There is limited mobility among the three professional accounting designations (CA, CGA and CMA).
  • * Progression to auditing or accounting management positions is possible with experience.

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