Human talent has always been one of the critical success factors for a public accounting firm. The firm’s ability to deliver high quality service and work hinges upon the quality and calibre of its personnel, who form an integral part of the firm’s competitive advantage. In tandem with the importance of human talent, “Human Resources” is identified as one of the six elements for a public accounting firm’s system of quality control under Singapore Standard on Quality Control 1 (SSQC 1).
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