Account

1. Charles Tollison was not qualified for a partnership position with his firm.

Duties of the partner are different from that of the manager. The responsibilities for a partner focus more on researching agreement with the client, and signing the audit report. However, the responsibilities for a manager emphasize particularly on supervision of preparation of the audit term, and review of the working papers, financial statements and audit report. Technical skills are more important for managers than for partners. In the meanwhile, partners are required to have other important management abilities, such as staff management, communication skill.

The reason for Charles Tollison not to qualify the partnership position is that he doesn't have wide connection with potential client. He is a good technician. He can sacrifice a lot of time to engaging into the detail audit jobs, so that he doesn't spend enough time on the promotion.

2. From the perspective of the accounting firm, it treated Tollison fairly. The

reason is that as a audit manager, he is very responsible and good at dealing with technical activities. When a client has complicated issues, he is assigned to deal with the problems. From the aspect of Charles Tollison, he was not treated fairly. the reason is that he had work very hard and make committed to his job for more than thirteen years. He is a dedicated employee, so he deserved to get the promotion.

3. The duties of partner are reaching agreement with the client on the scope

of the service to be provided, ensuring that the audit is properly planed, ensuring that the audit team has the required skills and experience, supervising the audit team and reviewing the working papers, and signing the audit report. Accordingly, the criteria for promotion to partners exist. For large international accounting firms, the first and most important is the ability to steer new client to the accounting firm. Partners should be friendly and outgoing, and have the ability to get the relationship with potential clients. The second is that the partner must have the management capacity. The partner needs to understand how to organize the firm, motivate the staff, collaborate between different cases and departments, etc. The third is professional knowledge. The partner is required to have highly professional in various accounting issue, especially in international accounting firm, such as different audit terms in different nations, and have several years of experience in field word.