HARER & JONES, CPAs

Organizational Chart
HARER & JONES, CPAs

ADMINISTRATIVE
PARTNER

DIRECTOR

MANAGING PARTNER

MANAGER

SENIOR
ASSOCIATES
STAFF STAFF STAFF
ACCOUNTANTS ACCOUNTANTS ACCOUNTANTS
 HARER & JONES, CPAs
Organizational Chart
HARER & JONES, CPAs

FUNCTIONS

Administrative Partner BONITO F. FATALLO JR.

The administrative partner is placed at the top of the pile or the hierarchical structure of
the company. He/she is responsible for taking the major decisions for the company and
also participated in the board decisions. The partner plans the future of the company and
makes sure that the company is always performing up to its full potential.

Director KATE ISABELL C. BALTAZAR

The director plays an administrative role in Harer & Jones, CPAs, and makes sure that
all functions and operations of the firm are going on properly. He/she must coordinate the
activities of all the other staff members in the company and should also supervise the
manager and others working under him/her.

Managing Partner RYAN JOSEPH C. ALAMAG

At the next position in Harer & Jones, CPAs, comes the managing partner. The managing
partner too plays an important administrative role and may be given the responsibility of
handling different departments and tasks. Depending upon the size of the branch, there
can by many managers for different operations and segments. For example, there may
be a different manager for the office operations, different one for handling staff and a
separate one for accounts and finances etc.
Manager MARC JUL F. ARELLANO
The next main position in the company is that of the manager or the contact partner.
The manager/contact partner is the one who directly deals with the clients and makes
sure that the clients needs are looked after. He/she gives instructions to the consultants
working under him/her and answers directly to the partner. He/she may also participate
in some important decision making and plans for the organizations benefit.

Senior Associates NOREEN B. CANATOY

At the next position in the hierarchical order of Harer & Jones, CPAs, comes the position
of the senior associate. The senior associate works on the instructions of the
manager/contact partner and may attend client meetings. He/she heads projects and
makes sure that the company is performing to the best of its abilities to satisfy clients.
He/she provides advice to clients and is responsible for bringing in new accounts.

Associate RENALYN A. DARIO

At the lowest level in Harer & Jones, CPAs, come the analysts or the staff accountants.
This is an entry level position in the company and most of these slots are taken by those
who are fresh graduates. Analysts perform basic tasks of analyzing information and giving
their reviews or consultancy on those matters. Only by gaining about 2-3 years of
experience can an analyst at Harer & Jones, CPAs, move up the chart to the position of
the senior associate and then the manager/contact partner.

DUTIES AND RESPONSIBILITIES

Partners
Owners of the audit firm. They determine the operating policies of the firm. In addition,
partners:
1. Obtain and maintain the relationship with clients.
2. Discuss with clients the objective and scope of the audit.
3. Assume overall responsibility for each engagement.
4. Attend clients meetings to answer questions that may arise in connection with
the audit engagement or the audit report.
 5. Have the final say on accounting or auditing issues encountered in an
engagement.
6. Sign the reports and firm correspondence.
7. Approve the billings for fees to be given to clients.

Directors
Directors (in a firm that uses the term "Partner" for the partners) are the highest non-
partner level and run much of a firm's daily operations (unless, of course, it's the case
above where that's the title the CEO uses, or the title that partners use to avoid the
"Partner" title).

Managing Partner
A managing director coordinates the activities for a specific organization. He also keeps
business goals and objectives in mind and makes sure employees are all on board with
those goals and objectives. In other words, he controls resources and expenditures.
Some managing directors control sections of a company while others are in charge of the
activities of the entire company or organization. They provide training and guidance to
employees while delegating responsibilities to those employees. Managing directors are
sometimes in charge of hiring and creating work schedules. If work goals are not met, the
director is sometimes in charge of firing employees as well. Managing directors hold
meetings and give presentations in these meetings. They must also make sure there is
financial security in the company.
Managing directors must support the partnerships and the company's alliances while
representing the company to the public, stakeholders, major customers, professional
organizations and any business partners. When the director plans and implements the
company's calendar of events, these include such activities as fundraisers, official
administrative acts and other special events. Sometimes called the chief executive officer,
the managing director must be able to freely communicate with the chairman of the board
of directors of the company or organization. He has to let board members know of any
changes to the company.
Manager
Performs audit procedures and engagement management, including:
1. Prepare the overall audit plan.
2. Perform administrative work for several concurrent engagements.
3. Settle major accounting or auditing issues.
4. Act as a liaison between partners and other team members.
5. Usually draft the report for review by the partner.

Senior Associates
Perform more complex audit procedures, and:
1. Usually draft and finalize the audit program.
2. Supervise associates and performs review procedures on work performed by
associates.
3. Address minor and auditing issues with clients and audit associates.

Staff Accountants/Associates
Perform detailed audit work, such as:
1. Checking footings and computations.
2. Checking short and long extensions.
3. Tracing postings to ledger.
4. Performing tracing and vouching procedures.
5. Preparing analyses and schedules of accounts.
6. Preparing reconciliations.
7. Observing the physical count of inventories.
8. Mailing of confirmation requests and summarizing the results of confirmation
procedures.
9. Quality control on audit deliverables, such as proof-reading and effecting
corrections made by more senior personnel.
AUDIT FEES OF THE AUDIT ENGAGEMENT TEAM

Managing Partner
$ 3, 000 per audit engagement contract.

Manager
$ 2, 700 per audit engagement contract.

Senior Associates
$ 3.50 per hour. Renders 480 hours of service per audit engagement contract.

Staff Accountants/Associates
$ 2.25 per hour. Renders 480 hours of service per audit engagement contract.