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Finance Officer

3 months ago

Iqaluit, Canada City of Iqaluit Full time

Employment Opportunity

Title: Finance Officer – Accounts Receivable and Property Taxation

Department:Corporate Services

Status: Full-time Permanent

Salary: $76,922.35per annum, 35 hour/week

Settlement
Allowance: $20,907.43 per annum

Union Status: Unionized

Closing Date: Open until filled

Reporting to the Controller, the Finance Officer – Accounts Receivable & Property Taxationis responsible for billing & maintaining all Accounts Receivable and Property Taxation accounts. Reporting to the Controller, the Finance Officer – Accounts Receivable & Property Taxationis responsible for billing & maintaining all Accounts Receivable and Property Taxation accounts.

KEY DUTIES & RESPONSIBILITIES

  • Preparing monthly invoices & statements for all AR accounts.
  • Prepare computerized invoices and maintain accurate customer records.
  • Preparing and issuing all Property Tax notices & reports to customers, banks, and mortgage companies.
  • Preparing and issuing all Grants In Lieu Tax notices.
  • Preparing and issuing all Property Tax certificates.
  • Ensures compliance with City By-Laws, Property Assessment Taxation Act & other applicable Legislation.
  • Aid in verifying, updating & reconciling property taxation assessment roll in collaboration withLands & Planning Department.
  • Process any approved account adjustments as required.
  • Maintain computerized AR & Property Tax sub ledgers.
  • Respond to customer inquiries (written and verbal).
  • Reconcile sub ledgers to the G/L Control Accounts.
  • Prepare and process approved journal entries.
  • Produce monthly accounts receivable aged trial balances.
  • Prepare accounts receivable reports & arrears letters for overdue accounts.
  • Review bank deposits for accuracy.
  • Maintain land lease amortization database.
  • Communication with legal representatives during sale of property.
  • Maintain and follow established collection procedures.
  • Recommend policy and procedure development & improvements

REQUIRED QUALIFICATIONS

  • Grade 12 Diploma
  • Degree or diploma in Accounting, Business Administration or equivalent
  • Minimum of three (3) to five (5) years of relevant experience in financial administration to obtain a working knowledge of Generally Accepted Accounting Principles (GAAP), experience with preparing financial reports and computerized accounting systems.

ASSESTS

  • Enrolment in a recognized accounting association;
  • Member in good standing with CPA Canada.
  • Ability to communicate in one or more of Nunavut’s official languages.

Equivalencies that include a combination of education and experience may be considered.

Please provide copies of relevant certifications along with your application. The successful candidate would be required to submit a Criminal Record Check.

• The City of Iqaluit embraces the intent and spirit of the Nunavut Land Claims Agreement. Priority will be given to Nunavut Inuit; Candidates must clearly identify their eligibility in order to receive consideration under this agreement.
• Only those selected to interview will be contacted.

La ville d’Iqaluit recherche une personne compétente et ayant de l’expérience pour joindre notreéquipe et notre ville grandissantes à titre d’agent(e) responsable des finances – Comptesdébiteurs et Imposition foncière

Titre : Agent(e) responsable des finances – Comptes débiteurs et Imposition foncière
Service : Services organisationnels
État : Emploi permanent, à temps plein
Salaire : 76 922,35 $ par année, 35 heures par semaine
Indemnité d’établissement : 20 907,43 $ par année
Statut syndical : Syndiqué
Logement : Aucun logement pour le personnel
Date de clôture : Ouvert jusqu’à ce que le poste soit pourvu

Relevant du contrôleur ou de la contrôleuse, l’agent(e) responsable des finances – Comptes débiteurs et Imposition foncièreest responsable de la facturation et du maintien de tous les comptes débiteurs et d’imposition foncière.

RESPONSABILITÉS CLÉS

Préparer les factures informatisées et tenir les dossiers de clients à jour.
  • Préparer les factures et les relevés mensuels de tous les comptes débiteurs.
  • Préparer et émettre tous les avis et déclarations d’impôt foncier aux clients, aux institutions financières et aux sociétés de prêt hypothécaire.
  • Préparer et émettre tous les avis de subventions tenant lieu d’impôt.
  • Préparer et émettre tous les certificats d’impôt foncier.
  • Assurer la conformité aux règlements municipaux, à la Loi sur l’évaluation et l’impôt fonciers et aux autres lois et règlements applicables.
  • Participer à la vérification, la mise à jour et le rapprochement du rôle d’évaluation foncière en collaboration avec le Service de la planification et de l’aménagement du territoire.
  • Traiter les rajustements approuvés aux comptes s’il y a lieu.
  • Tenir à jour les livres auxiliaires informatisés des comptes débiteurs et de l’impôt foncier.
  • Répondre aux demandes du client (à l’oral et à l’écrit).
  • Effectuer le rapprochement des livres auxiliaires et des comptes collectifs du grand livre.
  • Préparer et traiter les écritures de journal approuvées.
  • Produire la balance chronologique mensuelle des comptes débiteurs.
  • Préparer les rapports des comptes débiteurs et les lettres d’avis de retard pour les comptes en souffrance.
  • Vérifier l’exactitude des dépôts bancaires.
  • Assurer le maintien de la base de données d’amortissement des baux immobiliers.
  • Communiquer avec les représentants successoraux lors de la vente de propriétés.
  • Maintenir et respecter les procédures de recouvrement établies.
  • Recommander l’élaboration de politiques et de procédures, ainsi que des améliorations à celles-ci.

QUALIFICATIONS REQUISES
Niveau minimal d’éducation/de formation :
  • Diplôme de la 12e année
  • Diplôme en comptabilité, en administration des affaires ou l’équivalent
Niveau minimal d’expérience :
  • De trois (3) à cinq (5) années d’expérience pertinente en administration financière permettant d’acquérir une bonne connaissance pratique des principes comptables généralement reconnus (PCGR); une expérience dans la préparation de rapports financiers et dans l’utilisation de systèmes informatisés de comptabilité.

ATOUTS
  • Inscrit auprès d’une association de comptables reconnue.
  • Membre en règle des Comptables professionnels agréés du Canada (CPA Canada).
  • Habileté à communiquer dans l’une ou plusieurs des langues officielles du Nunavut.

Une combinaison jugée acceptable d’études et d’expérience pourrait être prise en compte.

Veuillez fournir les exemplaires de certificats pertinents avec votre demande. La personne retenue devra soumettre une vérification du casier judiciaire.
  • La ville d’Iqaluit souscrit à l’intention et à l’esprit de la Loi concernant l’Accord sur les revendications territoriales du Nunavut. La priorité sera accordée aux candidats et aux candidates inuits du Nunavut; ceux-ci devront clairement identifier leur admissibilité pour être pris en considération en vertu de cet accord.
  • Nous ne communiquerons qu’avec les candidats et candidates retenu(e)s pour une entrevue.



ᓄᓇᓕᐸᐅᔭᖓ ᐃᖃᓗᐃᑦ ᕿᓂᒻᒪᑕ ᐱᓕᕆᑦᑎᐊᕈᓐᓇᑦᑐᒥᒃ ᐊᒻᒪᓗ ᐃᖅᑲᓇᐃᔭᓚᐅᔅᓯᒪᔪᒥᒃ ᐃᒻᒥᓂᔅᓱᑦᑐᒥᒃ ᐃᓚᒋᔭᐅᓕᖁᓪᓗᒍ ᐃᓄᒋᐊᔅᓯᕙᓪᓕᐊᔪᓄᑦ ᐱᓕᕆᖃᑎᒌᑦᑐᓄᑦ ᐊᒻᒪᓗ ᓄᓇᓕᐸᐅᔭᒻᒧᑦ ᑮᓇᐅᔭᓕᕆᔨᐅᓂᐊᕐᓗᓂ ᐊᐅᓚᑦᑎᔨ – ᓇᓕᖅᑲᖃᐅᑎᓂ ᑮᓇᐅᔭᑦᑖᕈᑎᒋᔭᐅᒋᐊᓕᓂᒃ ᐊᒻᒪᓗ ᐱᖁᑎ ᑖᔅᓯᔭᕈᑎᖏᓐᓂᒃ

ᐊᑎᖓ: ᑮᓇᐅᔭᓕᕆᓂᒻᒥ ᐊᐅᓚᑦᑎᔨ – ᓇᓕᖅᑲᖃᐅᑎᑦ ᑮᓇᐅᔭᑦᑖᕈᑎᒋᔭᐅᒋᐋᓕᓐᓂᒃ ᐊᒻᒪ ᐱᖁᑎ ᑖᔅᓯᔭᕈᑎᖏᓐᓂᒃ
ᓴᓇᕕᒃ: ᑯᐊᐳᕆᑦ ᐱᔨᑦᑎᕋᐅᑎᑦ
ᖃᓄᐃᓐᓂᖓ: ᖃᐅᑕᒫᑦ ᐃᖅᑲᓇᐃᔭᕐᓂᖅ, ᐃᖅᑲᓇᐃᔭᖏᓐᓇᕐᓂᖅ
ᐊᑭᓕᖅᑕᐅᓂᖅ: $76,922.35 ᐅᑭᐅᑕᒫᑦ, 35 ᐃᑲᕐᕋᐃᒃ/ᐱᓇᓱᐊᕈᓯᓕᒫᑦ
ᐊᖏᖅᑕᐅᔪᑦ ᑮᓇᐅᔭᑦ ᐃᑲᔫᓯᐊᑦ: $20,907.43 ᐅᑭᐅᑕᒫᑦ
ᐃᖅᑲᓇᐃᔭᖅᑎᑦ ᑲᑐᔾᔨᖃᑎᒌᖏᑦ: ᐃᑲᔪᖅᑕᐅᙱᑦᑐᑦ ᐃᖅᑲᓇᐃᔭᖅᑎᑦ ᑲᑐᔾᔨᖃᑎᒌᒃᑯᓐᓄᑦ
ᐃᒡᓗᓕᕆᓂᖅ: ᐃᖅᑲᓇᐃᔭᖅᑎᓄᑦ ᐃᓪᓗᓴᖃᖏᑦᑐᖅ
ᒪᑐᓂᐊᖅᑐᖅ ᐅᓪᓗᖓ: ᒪᑐᐃᖓᓂᐊᖅᑐᖅ ᐱᔭᐅᓇᓱᐊᕐᓂᖓᓂ

ᐅᓂᒃᑳᕆᐊᑦᑐᑉᐸᓪᓗᓂ ᐊᐅᓚᑦᑎᔨᒧᑦ, ᑮᓇᐅᔭᓕᕆᓂᒻᒥᒃ ᐊᐅᓚᑦᑎᔨ – ᓇᓕᖅᑲᖃᐅᑎᓂᒃ ᑮᓇᐅᔭᑦᑖᕈᑎᒋᔭᐅᒋᐊᓕᓐᓂᒃ ᐊᒻᒪ ᐱᖁᑎ ᑖᔅᓯᔭᕈᑎᖏᓐᓂᒃ ᑲᒪᒋᔭᖃᒻᒪᑦ ᐊᑭᓕᒐᔅᓴᑖᑦᑎᑦᑎᓂᒻᒥᒃ ᐊᒻᒪ ᐋᖅᑭᐅᒪᑎᑦᑎᓂᒻᒥᒃ ᐃᓘᓐᓇᖏᓐᓂᒃ ᓇᓕᖃᖃᐅᑎᓕᒫᓂᒃ ᑮᓇᐅᔭᑦᑖᕈᑎᒋᔭᐅᒋᐊᓕᓐᓂᒃ ᐊᒻᒪᓗ ᐱᖁᑎ ᑖᔅᓯᔭᕈᑎᖏᓐᓄᑦ ᓇᓕᖃᖃᐅᑎᓂᒃ.

ᐱᓕᕆᒋᐊᓕᖏᑦ ᐊᒻᒪ ᑲᒪᒋᔭᕆᐊᖃᖅᑕᖏᑦ

ᐋᖅᑭᔅᓱᐃᕙᓪᓗᓂ ᖃᕋᑕᐅᔭᒃᑯᑦ ᐊᑭᓖᖁᔨᒍᑎᓂᒃ ᐊᒻᒪᓗ ᐋᖅᑭᐅᒪᑎᑦᑎᓗᓂ ᓇᓚᐅᑦᑎᑦᑎᐋᑦᑐᓂᒃ ᐊᑭᓕᔅᓱᐃᕙᑦᑐᓂᒃ ᐅᓂᒃᑳᔅᓯᒪᔪᓂᒃ.
  • ᐋᖅᑭᓱᐃᕙᓪᓗᓂ ᑕᖅᑭᑕᒫᑦ ᐊᑭᓖᖁᔨᒍᑎᓂᒃ ᐊᒻᒪ ᑎᑎᕋᒃᓯᒪᔪᓂᒃ ᐃᓘᓐᓇᖏᓄᑦ ᓇᓕᖃᖃᐅᑎᑦ ᑮᓇᐅᔭᑦᑖᕈᑎᒋᔭᐅᒋᐊᓕᓐᓄᑦ ᓇᓕᖃᖃᐅᑎᓂᒃ.
  • ᐋᖅᑭᔅᓱᑉᐸᓪᓗᓂᒋᑦ ᐊᒻᒪᓗ ᑎᑎᕋᑉᐸᓪᓗᓂᒋᑦ ᐃᓘᓐᓇᑎᒃ ᐱᖁᑎ ᑖᔅᓯᔭᕈᑎᖏᓂᒃ ᑐᓴᑦᑎᑦᑎᒍᑎᑦ ᐊᒻᒪᓗ ᐅᓂᑳᓕᐊᕆᓯᒪᔪᑦ ᐊᑭᓕᔅᓱᐃᕙᑦᑐᓄᑦ, ᑮᓇᐅᔭᖁᕕᓐᓄᑦ, ᐊᒻᒪᓗ ᐃᒡᓗᑖᕈᑎᓕᕆᔨᒃᑯᑦ ᓴᓇᕕᖁᑎᖏᓐᓄᑦ.
  • ᐋᖅᑭᓱᐃᕙᓪᓗᓂ ᐊᒻᒪᓗ ᑎᑎᕋᑉᐸᓪᓗᓂᒋᑦ ᐃᓘᓐᓇᑎᒃ ᐊᐃᒃᑑᓯᐊᑦ ᐱᔭᐅᙱᖔᓪᓗᑎᒃ ᑖᔅᓯᔭᕈᑎ ᑐᓴᑦᑎᑦᑎᒍᑎᖏᑦ.
  • ᐋᖅᑭᓱᐃᕙᓪᓗᓂ ᐊᒻᒪᓗ ᑎᑎᕋᑉᐸᓪᓗᓂᒋᑦ ᐅᓘᓐᓇᑎᒃ ᑖᔅᓯᔭᕈᑎᑦ ᓇᓗᓇᐃᒃᑯᑕᖏᑦ.
  • ᒪᓕᑦᑕᐅᑎᑦᑎᓚᕆᑉᐸᓪᓗᓂ ᓄᓇᓕᐸᐅᔭᐅᑉ ᒪᓕᒐᕋᓛᖏᓐᓂᒃ, ᐱᖁᑎᒥᒃ ᐊᑭᓪᓗᐊᔅᓯᐅᕆᓂᕐᒧᑦ ᑖᔅᓯᔭᑎᑦᑎᓂᒻᒧᑦ ᒪᓕᒐᒻᒥᒃ ᐊᒻᒪ ᐊᓯᖏᓐᓂᒃ ᐊᑐᑦᑕᐅᒋᐊᓕᓐᓂᒃ ᒪᓕᒐᓕᐊᕆᔭᐅᓯᒪᔪᓂᒃ.
  • ᐃᑲᔪᑉᐸᓪᓗᓂ ᓇᓗᓇᐃᔅᓯᓂᒻᒥᒃ, ᐊᖑᒪᑎᒋᐊᓕᑦᑎᑦᑎᓂᒻᒥᒃ ᐊᒻᒪ ᐋᖅᑭᖃᑎᒌᑦᑎᑦᑎᓂᒻᒥᒃ ᐱᖁᑎᒧᑦ ᑖᔅᓯᔭᓐᓂᒻᒧᑦ ᐊᑭᓪᓗᐊᖓᓂᒃ ᐊᑎᓕᐅᑦᑕᐅᓯᒪᕕᒻᒥ ᐃᖅᑲᓇᐃᔭᖃᑎᒋᓗᓂᒋᑦ
ᓄᓇᓂᒃ ᐊᒻᒪ ᐸᕐᓇᓂᒻᒧᑦ ᐱᓕᕆᕕᒃ.
  • ᐱᓕᕆᐋᖃᑉᐸᓪᓗᓂ ᖃᓄᐃᑦᑐᑐᐃᓐᓇᓂᒃ ᐊᖏᑦᑕᐅᓯᒪᔪᓂᒃ ᓇᓕᖃᖃᐅᑎᑦ ᐋᖅᑭᒋᐊᑦᑕᐅᑎᓪᓗᒋᑦ ᑕᐃᒪᓐᓇᒋᐋᖃᑐᐊᕌᖓᑕ.
  • ᐋᖅᑭᐅᒪᑎᑦᑎᓗᓂ ᖃᕋᑕᐅᔭᒃᑯᑦ ᓇᓕᖃᖃᐅᑎᑦ ᑮᓇᐅᔭᑦᑖᕈᑎᒋᔭᐅᒋᐊᓕᓐᓂᒃ ᐊᒻᒪ ᐱᖁᑎᓄᑦ ᑖᔅᓯᔭᕈᑎᓂᒃ ᓈᓴᐅᓯᕆᓯᒪᔪᒃᑳᓐᓂᓐᓂᒃ.
  • ᐱᓕᕆᒋᐋᑉᐸᓪᓗᓂ ᐊᑭᓕᔅᓱᐃᕙᑦᑐᑦ ᖃᐅᔨᒍᒪᔭᙱᓐᓂᒃ (ᑎᑎᕋᔅᓯᒪᔪᓂᒃ ᐊᒻᒪᓗ ᐅᖃᐅᑎᒋᔭᐅᔪᓂᒃ).
  • ᐋᖅᑭᖃᑎᒌᑦᑎᑦᑎᕙᓪᓗᓂ ᓈᓴᐅᓯᕆᓯᒪᔪᒃᑳᓐᓂᓐᓂᒃ ᑕᒪᐃᑎᒍᑦ/ᓈᓴᐅᓯᕆᔾᔪᑎᓂᒃ ᐊᐅᓚᑦᑎᔾᔪᑎᑦ ᓇᓕᖃᖅᑲᐅᑎᖏᓐᓂᒃ.
  • ᐱᕙᒌᔭᔅᓯᒍᑎᑦ ᐊᒻᒪᓗ ᐱᓕᕆᐊᕆᔭᐅᓂᖏᑦ ᐊᖏᑦᑕᐅᓯᒪᔪᑦ ᖃᐅᑕᒫᖅᓯᐅᑎᑦ ᑎᑎᖅᑕᐅᕕᖏᑦ.
  • ᓴᓇᓗᒋᑦ ᑕᖅᑭᑕᒪᑦ ᓇᓕᖅᑲᖃᐅᑎᑦ ᑮᓇᐅᔭᖅᑖᕆᔭᐅᒋᐊᓕᑦ ᐱᑐᖃᐅᓕᑦᑐᑦ ᖃᐅᔨᓇᓱᐊᖅᑕᐅᔾᔪᑎᖏᑕ ᐅᓄᓐᓂᖏᑦ.
  • ᐋᖅᑭᒃᓱᐃᓗᓂ ᓇᓕᖅᑲᖃᐅᑎᓂᒃ ᑮᓇᐅᔭᑦᑖᕈᑎᒋᔭᐅᒋᐊᓕᓐᓂᒃ ᐅᓂᒃᑳᔅᓯᒪᔪᓂᒃ ᐊᒻᒪ ᐊᑭᓕᑦᑕᐅᓯᒪᒋᐋᖃᓕᑦᑐᒥᓃᑦ ᑎᑎᖃᑦ ᐊᑭᓕᑕᐅᖐᓐᓇᓂᑰᓄᑦ ᓇᓕᖅᑲᖃᐅᑎᑦ.
  • ᕿᒥᕐᕈᓗᒋᑦ ᑮᓇᐅᔭᒃᑯᕕᒻᒧᑦ ᐴᑦᑕᐅᖃᑦᑕᑦᑐᒥᓃᑦ ᓇᓛᐅᑦᑎᑦᑎᐋᓕᖁᓪᓗᒋᑦ.
  • ᐋᖅᑭᐅᒪᑎᓪᓗᒍ ᓄᓇᒥᒃ ᐊᑭᓕᔅᓱᒐᖁᑎᖃᓐᓂᒻᒧᑦ ᐊᑭᓕᕇᑉᐸᓪᓕᐊᔪᓄᑦ ᖃᐅᔨᒪᔾᔪᑎᔅᓴᒃᑯᕕᒃ.
  • ᑐᓴᐅᒪᖃᑎᒌᒍᑎᖃᕐᓂᖅ ᒪᓕᒐᖅᑎᒍ ᑭᒡᒐᑦᑐᐃᔨᓂᒃ ᓂᐅᕕᐋᕆᔭᐅᑎᓪᓗᒋᑦ ᐱᖁᑏᑦ.
  • ᐋᖅᑭᐅᒪᑎᓪᓗᒋᑦ ᐊᒻᒪᓗ ᒪᓕᒡᓗᒋᑦ ᐋᖅᑭᑕᐅᓯᒪᔪᑦ ᐊᑭᓖᑎᑦᑎᓂᕐᒧᑦ ᐱᓕᕆᔾᔪᓰᑦ.
  • ᐊᑐᑦᑕᐅᖁᔨᓗᓂ ᐊᑐᐊᒍᒻᒥᒃ ᐊᒻᒪᓗ ᐱᓕᕆᔾᔪᓯᒻᒥᒃ ᐱᕙᓪᓕᐊᑎᑦᑎᓂᒻᒧᑦ ᐊᒻᒪ ᐱᐅᓂᔅᓴᐅᓕᑦᑎᑦᑎᓂᒻᒧᑦ.

ᐱᔭᐅᓯᒪᒋᐊᓖᑦ ᐊᔪᖏᓐᓂᕆᔭᐅᓗᑎᒃ
ᐊᑦᑎᓛᖓ ᖁᕝᕙᓯᓐᓂᖓ ᐃᓕᓐᓂᐊᖅᓯᒪᓂᖓ/ᐃᓕᓐᓂᐊᕐᓂᖓ:
  • ᒍᕆᑦ 12-ᒥᒃ ᐃᓕᓐᓂᐊᕌᓂᒍᓯᐊᖅ
  • ᐃᓕᓐᓂᐊᔅᓯᒪᓂᖃᓪᓗᓂ ᐅᕝᕙᓘᓐᓃᑦ ᐃᓕᓴᔭᕇᕈᑎᖃᓪᓗᓂ ᓈᓴᐅᓯᕆᓂᒻᒥ, ᓇᒻᒥᓂᖁᑎᓕᕆᓂᒻᒥ ᐊᐅᓚᑦᑎᓂᒻᒥᒃ ᐅᕝᕙᓘᓐᓃᑦ ᑕᐃᒫᓪᓗᐊᖃᑎᖓᓂᒃ
ᐊᑦᑎᓛᖓ ᖁᕝᕙᓯᓐᓂᖓ ᐃᖅᑲᓇᐃᔭᖃᑦᑕᖅᓯᒪᓂᖓ:
  • ᖃᔅᓰᓐᓇᐅᓛᓂᒃ ᐱᖓᓱᓂᒃ (3) ᑎᑭᓪᓗᒋᑦ ᑕᓪᓕᒪᓄᑦ (5) ᐊᕐᕌᒍᓄᑦ ᐊᑑᑎᓕᓐᓂᒃ ᐃᖅᑲᓇᐃᔭᖃᑦᑕᖅᓯᒪᓗᓂ ᑮᓇᐅᔭᓕᕆᓂᕐᒥ ᐊᐅᓚᑦᑎᕕᒻᒥ ᐱᒍᓐᓇᔅᓯᒐᓱᐊᓪᓗᓂ ᐃᖅᑲᓇᐃᔭᕈᑎᒋᒍᓐᓇᑦᑕᖓᓂᒃ ᖃᐅᔨᒪᓂᒻᒥᒃ ᑕᒪᐃᑎᒍᑦ ᓈᒻᒪᒋᔭᐅᔪᓂᒃ ᓈᓴᐅᓯᕆᓂᕐᒧᑦ ᒪᓕᒃᑕᐅᔭᕆᐋᓕᓐᓂᒃ (GAAP), ᐃᖅᑲᓇᐃᔭᓚᐅᔅᓯᒪᓗᓂ ᐋᖅᑭᔅᓱᐃᕙᓪᓗᓂ ᑮᓇᐅᔭᓕᕆᓯᒪᔪᓂᒃ ᐅᓂᒃᑳᔅᓯᒪᔪᓂᒃ ᐊᒻᒪᓗ ᖃᕋᑕᐅᔭᒃᑯᑦ ᓈᓴᐅᓯᕆᓂᒻᒧᑦ ᐱᓕᕆᔾᔪᑎᓂ.

ᐱᒋᔭᐅᔪᑦ
  • ᐃᓚᐅᖃᑕᐅᔾᔪᑎᖃᕐᓗᓂ ᐃᓕᓴᕆᔭᐅᓯᒪᔪᒥᒃ ᑮᓇᐅᔭᓕᕆᓂᕐᒧᑦ ᑲᑐᔾᔨᖃᑎᒌᒥᒃ;
  • ᐃᓚᒋᔭᐅᔪᖅ ᐱᓕᕆᖃᑕᐅᑦᑎᐊᖅᓯᒪᔪᖅ ᓇᓗᓇᐃᒃᑯᑕᓕᒃ ᒐᕙᒪᒃᑯᓐᓂ ᓈᓴᐅᓯᕆᔨ (CPA) ᑲᓇᑕᒥ.
  • ᐅᖃᖃᑎᖃᕈᓐᓇᓪᓗᓂ ᐊᑕᐅᓯᒻᒥ ᐅᕝᕙᓘᓐᓃᑦ ᐊᒥᓲᓂᔅᓴᓂ ᓄᓇᕗᑉ ᐃᓕᓴᕆᔭᐅᓯᒪᔪᓂ ᐅᖃᓪᓚᒍᓯᐅᔪᓂ.

ᐊᔾᔨᐸᓗᖏᑦ ᐱᖃᓯᐅᔾᔨᔪᑦ ᑲᑎᓐᖓᔪᓂᑦ ᐃᓕᓐᓂᐊᖅᓯᒪᓂᖓ ᐊᒻᒪ ᐃᖅᑲᓇᐃᔭᖃᑦᑕᖅᓯᒪᓂᖓ ᐃᓱᒪᒋᔭᐅᔪᓐᓇᖅᑐᑦ.

ᐊᔾᔨᖏᓐᓂᑦ ᑐᓂᓯᓗᑎᑦ ᓇᓗᓇᐃᒃᑯᑕᕐᓂᑦ ᐊᒻᒪᓗ ᐱᓇᓱᐊᕈᑎᒋᔭᕐᓂᑦ. ᐃᖅᑲᓇᐃᔮᑖᖅᑐᖅ ᑐᓂᓯᔭᕆᐊᖃᕋᔭᖅᑐᖅ ᐱᕋᔭᓚᐅᖅᓯᒪᖏᓐᓂᖓᓄᑦ ᖃᐅᔨᓴᖅᑕᐅᓂᕐᒥᑦ.
  • ᓄᓇᓕᐸᐅᔭᖅ ᐃᖃᓗᐃᑦ ᐊᑐᑦᑎᐊᕈᒪᒻᒪᑕ ᐱᓕᕆᐊᕆᓇᓱᐊᖅᑕᖏᓐᓂᒃ ᐊᒻᒪᓗ ᐃᓕᖅᑯᑎᕆᒍᒪᔭᖏᓐᓂᒃ ᓄᓇᕗᑦ ᓄᓇᑖᕈᑎᖏᑕ ᐊᖏᖃᑎᒋᒍᑎᖏᓐᓂᒃ. ᓯᕗᓪᓕᐅᑎᑕᐅᓇᓱᐊᕐᓂᖅᑐᑦ ᓄᓇᕗᑦ ᐃᓄᖏᑦ; ᐃᖃᓇᐃᔭᖅᑖᕋᓱᐊᖅᑐᑦ ᓇᓗᓇᖏᑦᑎᐊᕐᓗᑎᒃ ᓇᓗᓇᐃᖅᓯᒋᐊᖃᕐᓂᐊᖅᑐᑦ ᐱᔪᓐᓇᖅᑎᑕᐅᒋᐊᖃᕐᓂᒻᒥᓐᓂᒃ ᐃᓱᒪᒃᓴᖅᓯᐅᕈᑕᐅᔅᓯᐊᕈᓐᓇᖁᓗᒋᑦ ᐊᖏᖃᑎᒋᒍᑎᑎᒍ.
  • ᑕᐃᒃᑯᐊᑐᐊᖅ ᓂᕈᐊᖅᑕᐅᔪᑦ ᐊᐱᖅᓱᖅᑕᐅᔪᑑᓂᐊᕐᒪᑕ ᐱᓕᕆᐊᖑᓗᑎᒃ.
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