首先每一州對於任何會計師的執行業務的行為都有一個相關的規定叫做 The Code of Professional Conduct, 這個規範基本上是 base on 一個統一的規範叫做,the Code of Professional Conduct of the American Institute of Certified Public Accountants
所以每一個州的規範有可能有一些不同,但是基本的原則並沒有太大的差距.
我們以加州的資料為例,對於收費(COMMISSION)的資料如下
A member engaged in the practice of public accountancy who is not prohibited from performing services for a commission, or from receiving a commission, and who is paid or expects to be paid a commission, shall disclose that fact to any person or entity to whom the member engaged in the practice of public accountancy recommends or refers a product or service to which the commission relates.
Disclosure shall include, at a minimum, all of the following:
1.Be in writing and be clear and conspicuous.
2.Be signed by the recipient of the product or service.
3.State the amount of the commission or the basis on which it will be computed.
4.Identify the source of the payment and the relationship between the source of the payment and the person receiving the payment.
5.Be presented to the client at or prior to the time the recommendation of the product or service is made.
所以這或許是您可以爭取對方給予您一個明確的說明為什麼需要收費的與為何charge $150 per hour....
所以每一個州的規範有可能有一些不同,但是基本的原則並沒有太大的差距.
我們以加州的資料為例,對於收費(COMMISSION)的資料如下
A member engaged in the practice of public accountancy who is not prohibited from performing services for a commission, or from receiving a commission, and who is paid or expects to be paid a commission, shall disclose that fact to any person or entity to whom the member engaged in the practice of public accountancy recommends or refers a product or service to which the commission relates.
Disclosure shall include, at a minimum, all of the following:
1.Be in writing and be clear and conspicuous.
2.Be signed by the recipient of the product or service.
3.State the amount of the commission or the basis on which it will be computed.
4.Identify the source of the payment and the relationship between the source of the payment and the person receiving the payment.
5.Be presented to the client at or prior to the time the recommendation of the product or service is made.
所以這或許是您可以爭取對方給予您一個明確的說明為什麼需要收費的與為何charge $150 per hour....
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