Career Advancement

Partners

All Partners are Certified Public Accountants. A Partner is a person you are proud to introduce as such. His or her general appearance and manner must inspire confidence in the Firm. The responsibilities of individual Partners vary from servicing clients to internal Firm administration. Some Partners specialize in audit and/or tax research and review, and all participate in practice development. Others have technical and industry specializations. Audit, Tax and MAS departments operating within the Firm are administered by a specific Partner-in-charge.

Principals

Principals have status equivalent to that of Partners. The rank of principals is awarded to tax or management advisory services specialists who have the experience, abilities and attributes similar to Partners but who are not CPA's.

Senior Managers

The level of senior manager in Dannible & McKee, LLP is attained only when an individual has demonstrated his or her ability to successfully function and assume all responsibilities required at the manager level. A senior manager is on the progressive path of becoming a Partner in the Firm and can be viewed as a prospective Partner-in-training. At this level, they are given the opportunity to further develop the skills they have already demonstrated and to acquire the additional talents and attributes to become an effective Partner.

Managers

To be a manager in Dannible & McKee, LLP, the individual must be a Certified Public Accountant. The manager, together with and under direct supervision of the Partner, has responsibility for all facets of the engagement from initial planning through to the examination wrap-up and issuance of the report. In this connection, the manager must make necessary arrangements for conducting the examination with the client. The manager must plan the assignment in advance as to the scope, staff budget, distribution of work between interim and year end, and other similar matters.

Senior Accountants

The fieldwork is primarily the responsibility of the senior who, as the Firm's representative, will have the greatest association with both the client's representatives and the other staff members. He or she is responsible for larger, more complex engagements and may oversee two (2) or more engagements simultaneously. He or she has demonstrated an ability to assume full responsibility for directing engagements and special assignments. He or she directs in-charge accountants and staff assistants; reviews programs and sees that assignments are accomplished within the budgeted time; reviews working papers for accuracy and completeness; and reviews the financial statements for suitability of presentation and adequacy of disclosures.

Staff Accountants

A beginning or light audit staff accountant must have as a minimum a four- (4) year (B.S.) degree in accounting. Staff accountants in our accounting services department must have a two (2) year (A.S.) Degree. He or she may or may not have work experience in public or private accounting and have little experience in auditing or preparing tax returns. Such a person knows the basic accounting concepts involved, but may not know the exact procedures to be followed. Staff accountants execute audit assignments under close supervision in such areas of cash, receivables, inventory, fixed assets, payroll and expense analysis.

The medium staff accountant, in addition to being proficient with the skills required of a light staff, performs most examinations with a minimum of supervision. He or she directs a number of light staff accountants, instructs them in work to be performed, reviews the work done and directs necessary revisions. He or she is able to make decisions on all but the most unusual accounting and auditing matters. When such problems arise, he or she outlines them for the senior, manager, senior manager, or Partner and then acts on his or her advice.

Heavy staff accountants perform all of the above functions depending on the type and complexity of the engagement. He or she can run one (1) or two (2) jobs simultaneously and assists the senior, manager, senior manager, or Partner in wrapping up an engagement. The heavy staff performs some of the functions of a senior in his or her training for the senior position.