المحاسب القانوني (بالإنجليزية: Chartered Accountant (CA)) هو تسمية محاسبية دولية تُمنح لمحترفي المحاسبة في العديد من البلدان حول العالم، وذلك لتمتّع المحاسب القانونيّ بمهارات محاسبيّة وقانونيّة محترفة تجعله مميّزاً عن غيره من المحاسبين العمومييّن.

ظهرت أول مجموعة محاسبين قانونيين كهيئة مهنيّة في عام 1854م في اسكتلندا، وينتمي غالب المحاسبين القانونيين لهئيات مجتمعيّة ودوليّة تمنحهم درجة المحاسب القانونيّ بعد إكمال متطلّبات الحصول عليها مثل؛ الدراسة الجامعيّة التي تغطي موضوعات المحاسبة والأعمال، وبرامج التدريب العمليّة.

تركّز المحاسبة القانونيّة على جوانب عديدة منها؛ التدقيق، والمراجعة، والمحاسبة الماليّة، وإعداد التقارير الماليّة، بالإضافة إلى الإلمام بمواضيع المحاسبة الإداريّة، والضرائب وغيرها من الأمور المتعلّقة بالمحاسبة بشكل عام، كما يعمل المحاسب القانونيّ في كل من القطاعين العام والخاص في مختلف الدول حول العالم.

مجالات عمل المحاسب القانوني

يُمكن للمحاسب القانونيّ العمل في مجالات المحاسبة المختلفة والمتمثّلة في الآتي:

  • المحاسبة الماليّة.
  • محاسبة الضرائب.
  • إعداد التقارير الماليّة.
  • التمويل التطبيقيّ.
  • المحاسبة الإداريّة.
  • كما تستطيع إدارة الشركة تعيين المحاسب القانوني كمشرف على احتياجات الشركة المحاسبيّة أو النشاط الاستثماري أو التجاريّ الكامل وهي وظيفة عامّة شاملة، كما قد يكون وظائف محدودة للمحاسب القانونيّ مثل؛ التدقيق أو محاسبة الضرائب.

مهام المحاسب القانوني

تتمثّل مهام المحاسب القانونيّ في الأمور الآتية:

  • إدارة النظام الماليّ للشركة.
  • المشاركة في إعداد الميزانيّة العموميّة للشركة.
  • إجراء عمليات تدقيق ماليّة، والتي تكون بمثابة فحص مستقل للمركز الماليّ للشركة.
  • تقديم المشورة الماليّة.
  • تقديم المعلومات الماليّة للعملاء وشرحها لهم.
  • تحليل المخاطر الماليّة التي قد تقع فيها الشركة.
  • إجراء الاختبارات المتنوّعة للتحقق من المعلومات الماليّة.
  • تقديم المشورة بشأن التشريعات الضريبيّة، وتقديم الحلول حول تقليل الالتزامات الضريبيّة، بالإضافة إلى إيضاح الأنشطة المرتبطة بالضرائب مثل؛ الاستحواذ، وعمليات الدمج وغيرها.
  • تقديم المشورة بشأن حالات الإعسار التي قد تمرّ فيها أنشطة الشركة.
  • منع الاحتيال الماليّ.
  • إدارة الموظفين الأقل رتبة والإشراف عليهم.
  • التعامل مع المخالفات الماليّة حال ظهورها.
  • التواصل مع المراجعين الداخلييّن للشركة.
  • إصدار التقارير والتوصيات بعد عمليات التدقيق الداخلية أو عمليات تدقيق القطاع العام.
  • التفاوض مع المورّدين حول شروط العمل.

المهارات الواجب توافرها لدى المحاسب القانوني

تتطلّب مهنة المحاسبة مهارات عديدة وفريدة يجب توافرها في كل محاسب قانونيّ، وتتمثّل أهم المهارات الواجب توافرها في المحاسب القانونيّ، أو من يرغب أن يصبح محاسب قانونيّ معتمد في الآتي:

  • مهارة حل المشكلات المتمثّلة في إصلاح أخطاء التقارير الماليّة.
  • المهارات الرياضيّة المتعلّقة بالأرقام، وإجراء الحسابات الأساسيّة.
  • مهارات التواصل في بيئة العمل، بالإضافة إلى التواصل مع فرق المحاسبة العالميّة.
  • مهارة الجمع بين لغات متعددة للتحدث مع روّاد الأعمال المختلفين.
  • مهارة الكفاءة الثقافيّة المتمثّلة في احترام اختلاف الناس.
  • المهارات التنظيميّة مثل؛ الاحتفاظ بالسجلّات الماليّة.
  • المهارات التكنولوجيّة لتسهيل التعامل مع أنظمة المعلومات المحاسبيّة المتطوّرة.
  • الفرق بين المحاسب القانوني والمحاسب المالي والمحاسب الإداري

لعل تعدد هذه المسميات يمكن أن يتسبب في بعض اللبس والحيرة، ولكن لكل محاسب سواء قانوني أو مالي أو إداري دور وظيفي مختلف وأساسي لا يمكن للشركات الاستغناء عنه أو القيام بدونه، يمكن الفصل بين كلًا منهم كوظيفة منفصلة دون الخلط بينهم كالتالي:

المحاسب القانوني

  • هو شخص بإمكانه مزاولة مهنة المحاسبة بشكل مستقل، أي أنه مصرح له فتح مكتب مخصص للمحاسبة القانونية دون العمل لدى شركات بعينها.
  • يعمل باحترافية وخبرة عالمية نظرًا لحصوله على شهادة المحاسب القانوني المعتمد CPA
  • يقوم بعدة مهام كمراجعة السجلات والعمليات المالية للشركات من الخارج ومن ثم تقديم التقارير.
  • يستطيع المحاسب القانوني المعتمد العمل لدى عدة شركات مختلفة في نفس الوقت

المحاسب المالي

  • هو شخص يزاول مهنة المحاسبة داخل الشركة، أي أنه لا يزاولها بشكل مستقل مثل المحاسب القانوني
  • يسجل الصادرات والواردات، يقوم بإعدادالقيود المحاسبية والقوائم المالية وتقديم التقارير وذلك استنادًا إلي سياسات الشركة التي يعمل بها
  • يعدتقارير بالأرباح والخسائر للشركة، كما يقوم بتوزيع الميزانية
  • يقدم اقتراحات مالية بناءًا على النظام المالي الحالي داخل الشركة
  • مسؤول عن تسجيل جميع المعاملات المالية التي تقوم بها الشركة في أي وقت

المحاسب الإداري

  • هو الشخص المسؤول عنالمحاسبة الإدارية وكل ما هو إداري داخل الشركة، مثل التحليلات الإدارية والتقارير الإدارية
  • مهمته الأساسية هي تعظيم الربح وتقليل الخسائر
  • له دور هام في تحديد وضع الشركة وبالتالي قدرة الشركة على اتخاذ القرارات المناسبة في الوقت اللازم.

كيف تصبح محاسب قانوني

خطوات الحصول على لقب المحاسب القانوني المعتمد

§  بكالوريوس المحاسبة أو ما يعادله

أن تحصل على شهادة معتمدة في بكالوريوس المحاسبة أو ما يعادلها من التخصصات المشابهة أولاً

§  ممارسة العمل لمدة زمنية محددة

أن تمارس عملك كمحاسب لمدة لا تقل عن ثلاث سنوات

§  العمل الجاد تحت المراقبة

العمل بكل جد واجتهاد من أجل الحصول على الخبرة العملية المحاسبية الكافية واللازمة لحصولك على اللقب ويتم ذلك تحت المراقبة

§  الاستعداد للاختبار

التقديم على الاختبار من أجل الحصول على شهادة المحاسب القانوني المعتمد CPA.  بمجرد تخطي الاختبار بمجموع 75 درجة، تحصل رسميًا على الشهادة وتصبح محاسب قانوني معتمد.
ملاحظة: يلزم تجديد هذه الشهادة سنويًا، وذلك عن طريق حضور بعض الدورات للتدريب ومتابعة كل ما هو مقترح وجديد في عالم المحاسبة.

229 comments on “من هو المحاسب القانوني

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