Audit and tax executive: how to train and review the role
Does the day-to-day work of audits, returns and filings for clients of an accounting, CA or tax firm. Collects data, prepares working papers and computations, checks compliance dates and writes drafts for review. Reports to a senior or manager.
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Share your requirementsWho usually fills this role
Usually commerce graduates, semi-qualified CA candidates or experienced accountants from other firms. Some come from the tax department of a company. At hiring, test accounting and tax fundamentals, Excel, tracking deadlines, clarity of notes and the habit of asking when unsure.
Skills ladder
Stage 1
New joiner
- Collect client data and prepare simple computations
- Fill working papers to the firm's format
- Track due dates for assigned clients on the calendar
- Raise questions on unclear transactions
Stage 2
Independent
- Prepare returns, schedules and audit areas for review with few comments
- Reconcile data with books, bank and notices
- Handle client queries and record replies
- Update the compliance tracker and flag risk of delay
Stage 3
Senior or lead
- Manage a portfolio of clients and prepare drafts for sign-off
- Spot issues, risks or errors in books and explain them to clients
- Review juniors' work and train them
- Handle notices and responses with the manager
Training path
First weeks
- 1
Firm process and tools
The manager explains the firm's process from data collection to sign-off and the software used. The joiner follows a sample client file through each stage.
- 2
Compliance calendar
A senior shows how the calendar and tracker work and what each due date means. The joiner updates the tracker for a few clients and the senior checks.
- 3
Working paper and computation
The senior reviews sample working papers and computations, and the joiner prepares similar ones from practice data. Corrections are marked and discussed.
- 4
Client communication basics
The manager shows how to ask the client for data and how to follow up politely. The joiner's first messages are reviewed before sending.
First year
- 1
Preparing for review
The executive prepares returns and audit areas while the reviewer notes common comments. A short list of repeat points is shared monthly.
- 2
Reconciliations and notices
A senior shows how to reconcile with books, bank and notices received. The executive resolves differences with a trail of evidence.
- 3
Updates in rules
The manager circulates updates and holds a short session. The executive notes changes affecting clients and confirms with your adviser or the reviewer.
- 4
Client queries
The executive handles routine queries and records answers. The manager samples the replies for clarity and accuracy. The executive handles routine queries and records answers. The manager samples the replies for clarity and accuracy each month.
Towards senior
- 1
Portfolio of clients
The manager gives the executive a portfolio with clear deadlines. The plan is reviewed monthly and misses are discussed. The manager gives the executive a portfolio with clear deadlines. The plan is reviewed monthly and misses are discussed openly.
- 2
Issue spotting
The manager shares cases where a risk was missed. The executive reviews current files for similar issues and presents findings.
- 3
Reviewing juniors
The senior reviews a junior's work, gives feedback with reasons, and the manager checks that feedback. The senior reviews a junior's work, gives feedback with reasons, and the manager checks that the feedback is useful and regular.
- 4
Notices and responses
The manager guides the executive in drafting responses to notices, and reviews the draft before it goes out. The manager guides the executive in drafting responses to notices and reviews the draft and the facts before it goes out.
Performance review
A monthly one-to-one with the manager using the tracker and review comments, and a written half-yearly review. Review a sample of files each quarter to see work quality, not only deadlines.
What to measure
| Measure | How it is seen |
|---|---|
| Accuracy | Review comments and errors found after filing. |
| Deadline discipline | Tracker showing dates met and early warnings of delays. |
| Working paper quality | Sample files read for references and clarity. |
| Client responsiveness | Client comments and response time to queries. |
| Issue spotting | Examples of risks or errors identified. |
| Learning and sharing | Updates noted and shared with the team. |
Evidence to bring
- Compliance tracker
- Review comments
- Sample working papers
- Client query log
Questions to ask in the review
- Which files gave you the most review comments?
- Which deadlines worry you?
- What risks did you spot?
- How do you chase clients for data?
- Which rules or updates are you unsure about?
- What should the firm change in the process?
- How is your workload spread?
- What do you want to learn?
Pitfalls
- Measuring only the count of returns filed.
- No time set aside for updates and learning.
- Overloading good executives at peak and then reviewing them harshly.
- Not sharing recurring review comments, so errors repeat.
Questions about this role
Sample files and review comments are the main evidence, along with errors found after filing and client feedback.
Plan the workload in advance, ask for overtime fairly and review performance with the load in mind. Confirm overtime rules with your adviser.
The pattern is similar, but payroll and bookkeeping involve monthly cycles and high volume of entries. Use the ladder with different file examples.