Standard procedure

When implementing standardized procedure and workpapers, I believe the following are important factors;

1. Communication
2. Communication
3. Communication

There are so many cases when a lot of unnecessary time is used by the preparer. It is mostly due to the lack of technical knowledge and lack of knowledge about the client specific situation. But this is only partially the preparer's fault.

Yes it is true that if the preparer had more technical knowledge and there were standard procedures, it may have been better. However, most of the time, I think the preparer does not know what he/she needs to do precisely. The less technical skill the preparer has, the more precise the instruction needs to be.

In many instances, the reviewer assumes that the preparer knows what he/she has to do, but in a lot of cases, he/she does not have a clue!

This is why communication is very important. I believe communication needs to be done much more frequently. The reviewer needs to communicate what she expects from the preparer, and the preparer needs to initiate communication whenever there is a question.

Frequent review, such as review at certain stages probably needs to be implemented. May be the tax return process needs to be broken into mile stones so that the reviewer can review each stage. It is much better than spending 20 hours for nothing!

Communication is the most important element to completing a project as a team. The new procedure should stress this aspect.

Iso