As one of his states of enrollment, he is required to have passed an examination in bookkeeping and related fields of study. The perceived organization ought to likewise as have the ability to bar from enrollment those people discovered blameworthy of carelessness in the execution of their obligations or of lead that is discreditable to their calling.
The bookkeeping officer is required to: decide if the money related articulation are as per the bookkeeping records, decide the bookkeeping strategies connected in the arrangement of the budgetary proclamation and answer to individuals on the above matters.
At the point when the bookkeeping officer is a part or representative of an organization, he should express this reality in his report. In playing out his obligations the bookkeeping officer has, as per the Close Corporations Act, right of access to the bookkeeping records and other data of the company and is qualified for acquire any important clarifications from individuals. In the event that, amid the execution of his obligations, a bookkeeping officer winds up plainly mindful on any repudiation of an arrangement of the Close Corporations Act, he should depict the way of the contradiction in his report, regardless of whether the negation is material.
On the off chance that the bookkeeping officer winds up plainly mindful amid the execution of his obligations that any adjustment in the particulars of the establishing articulation have not been enrolled, or that the money related proclamations demonstrate that as toward the finish of the monetary year concerned the company’s liabilities surpass its advantages he should report forthwith, by enlisted post to the Registrar. In the event that the bookkeeping officer whenever knows, or has motivation to trust, that the enterprise is not carrying on business and has no goal of continuing operations within a reasonable time-frame, he should instantly report same to the Registrar.
A bookkeeping officer who leaves or who is expelled from office should instantly educate each individual from the partnership thereof in composing and should send a duplicate of his letter to the enrolled office of the organization. A bookkeeping officer who is expelled from office must consider the explanations behind his evacuation. In the event that he considers that he was evacuated for invalid reasons, he should quickly educate the Registrar and send a duplicate of his letter to each part in the company.