A compilation outlining the expected actions and accountabilities for professionals engaged in financial record-keeping and reporting, often available in a portable document format. This resource provides a structured overview of the tasks involved in accounting roles, presenting them in a format easily accessible and shareable across digital platforms.
These documents are vital for organizations seeking to clearly define roles, ensure compliance with industry standards, and provide a benchmark for performance evaluation. Historically, such specifications were disseminated through internal manuals or training programs; however, the shift towards digital formats has enabled wider distribution and more consistent application of these guidelines.
