Last week, HR forwarded me a resume.
The last job title caught my eye … Account cum Audit Assistant.

On paper, not bad.
Two years of experience.
Handles full set of accounts, does audit,
even liaises with clients.
Looks hardworking.

But something didn’t feel right.

I Googled the firm.
Less than four people including the boss.
That told me everything.

Small firms like that often blur the line between accounting and audit.
The same person who prepares the accounts also audits them later.
Sometimes even signs off the working papers.

To outsiders, that’s just multitasking.
But to us professionals, that’s a red flag.
Because independence is everything in audit.

MIA By-Laws and Companies Act say the same thing :
You cannot audit what you prepare the account.
No matter how small the client.
No matter how tight the deadline.

When independence is gone,
credibility is gone.
And when credibility is gone,
the whole profession suffers.

So I told HR:
“Reject this one. Not because he’s bad but because he was never trained right.”

My sympathy goes to this junior.
He work hard, but often in the wrong system.
He deserve proper training, not shortcuts.