The objective of a company's financial and accounting department is to produce reliable and relevant information on a timely basis. It is structured with a view to this task. But exceptional circumstances cannot always be foreseen: an absent employee, substantial work overload, a particularly complex transaction which cannot be handled in-house:
- - Replacement of the financial officer, chief accountant, budgetary controller, of the person in
- charge of reporting to the group, or of an employee in the financial and accounting department. - - Above-listed persons made unavailable for their daily work as assigned to a spe cific task/project.
- - Temporary work overload linked to closing of annual or consolidated accounts, notably in case of
- limited manning levels or shortened production deadlines. - - Corporate restructuring or legal transaction concerning your company, requiring specific technical
- skills. - - Answers to your statutory auditors' questions as regards account analysis, up dated bank reconci-
- liation, etc.
The above events often lead to significant delays, and even accumulated errors in the recording and analysis of accounting transactions.
