Description of staff roles

Staff roles in accounting firms vary based on the firm size. The following listing describes common staff roles in large and small-size firms.

Manager Partner

Manager Partners are responsible for establishing the firm's policies and procedures to promote an internal culture that recognizes quality is essential in performing engagements.

Engagement Partner

Engagement Partners are responsible for the engagement's performance. In addition to approving the acceptance of a profession services agreement, they have authority from a professional, legal or regulatory body to sign the issued report (on behalf of the firm).

Engagement Quality Review (EQR)

Engagement Quality Control Review (EQR) is conducted by internal or external qualified individuals that are not part of the engagement team and have sufficient and appropriate experience to objectively evaluate the significant judgments the engagement team has made and the conclusions reached.

ECQR must be completed prior to the dating of the engagement report. It can be conducted

Senior Manager

Senior Managers assist staff with technical interpretations of accounting and assurance standards, as well as liaise with partners.

Audit Manager

Audit Managers assist staff with technical interpretations of accounting and assurance standards. They also review the engagements to ensure teams follow the firm policies and procedures and make appropriate audit and assurance findings.

Senior Accountant

Senior Accountants plan the engagement, set up the file, draft the budget and propose staffing. They have a detailed knowledge of the applicable accounting and assurance standards, as well as monitor the progress of the deliverables. They are also the key point of contact between the partners, managers and clients regarding issues, deliverables, adjustments, etc.


Staff accountants perform work on the less complex execution areas of the engagement, for example the Cash and Expenses Testing in a audit engagement.