As the service sector started to spread and develop, quality became a necessity in this sector and it was demonstrated that quality standards should be applied in the service sector as well. Within this framework, studies have been initiated for the applicability of quality standards for the accounting profession, which is a service sector.
As a result, for the successful implementation of quality systems, several factors must be combined. Although it differs in the field of activity of businesses and the cultural structure of society, the three basic factors are: continuous improvement, customer satisfaction and participation of all employees. These factors are applicable in the accounting profession.
ISO 9001 Standard in Accounting Profession
According to the legal regulations, there are three groups of professionals who provide accounting services in our country. Independent accountants prepare financial statements and declarations during the preparation process for accounting and taxation. Independent accountants and financial advisors are also involved in planning, consulting and auditing. Chartered accountants, on the other hand, only perform planning, consulting, auditing and approval procedures.
As in every sector, accountants strive to achieve a certain quality of service during these activities. Increasing competition conditions and responsibilities of the accounting profession and various legal regulations require the need for quality service.
While the ISO 9001 Quality Management System standard is applied in the accounting profession, there are a number of different applications compared to other service sectors. For example, in terms of continuous improvement factor, it is necessary to use the time well for high quality service in the accounting profession, to take advantage of more technology, to provide zero faulty service and to take the necessary precautions to prevent errors instead of finding and correcting errors. In terms of being customer oriented, there are credit institutions, taxpayers, tax offices, Capital Markets Board, business partners and investors who use the information provided by accounting. In the meantime, in terms of the participation of all employees, everyone should be involved in the development of the procedures and policies to be used during the activities and the preparation of reports, declarations and tables.
Accounting offices that apply ISO 9001 standards in this way can obtain an ISO 9001 Quality Certificate from a certification body. This document is also referred to as Accounting Quality Certificate.
For more information about Accounting Quality Certificate, please contact TÜRCERT Technical Control and Certification Inc., managers and employees can apply.