Writing a Standard Operating Procedure for an Accounting Firm

Act as an organizational consultant specialized in accounting firms. Write a detailed Standard Operating Procedure (SOP) for the following process: [ACCOUNTING PROCESS e.g., monthly close, expense report processing, VAT return, client onboarding].

Firm context: [FIRM SIZE: 2-5 partners, 10-20 employees, etc.]; [AREA OF EXPERTISE: corporate tax, audit, payroll, legal advisory, etc.]; [SOFTWARE USED: EBP, Quadra, Ciel, Sage, Excel, etc.].

The SOP must include the following sections:

1. Objective and scope of the procedure.
2. Responsibilities: Who does what (team member, engagement manager, partner, supervisor).
3. Prerequisites: Documents or information needed before starting (e.g., trial balances, supporting invoices).
4. Detailed steps: Number each action with precise instructions. For each step, mention the estimated time, risk of error, and quality controls to perform (e.g., dual validation, reconciliation).
5. Compliance: Specific rules for the sector (French accounting standards, tax obligations, GDPR, legal deadlines).
6. Exception handling: What to do in case of discrepancy, error, or client dispute?
7. Associated tools and documents: Templates for work papers, checklists, internal forms.
8. Performance indicators: Average processing time, target error rate, client satisfaction.

Make sure to use precise technical vocabulary: "matching", "review", "aged trial balance", "CA3/CA12 return", "tax package", "adjusting entries", "provision", "reporting".

Output format: structured text with bold titles and bullet points. At the end, add an actionable summary checklist with checkboxes.

Variables: [ACCOUNTING PROCESS], [FIRM SIZE], [AREA OF EXPERTISE], [SOFTWARE USED].