The document details the responsibilities, qualifications, and expectations for a professional who leads accounting functions within an organization. It outlines tasks such as financial reporting, budget management, and ensuring compliance with regulations. An example would include specifying the requirement for a Certified Public Accountant (CPA) license and experience in using specific accounting software.
A well-defined specification of role responsibilities is vital for attracting qualified candidates and setting clear expectations for job performance. It aids in the recruitment process, facilitates performance evaluations, and ensures alignment between employee activities and organizational goals. Historically, these specifications were brief, but modern roles require more detailed explanations due to increasing regulatory complexity and the need for specialized skills.