dr. Schmuckné Tóth Katalin

Owner, managing director,

registered auditor

with financial and governmentalqualification

Qualifications:

Professional experiences:

Karl Marx University of Economics, financial faculty, certificated economist (1984)

Karl Marx University of Economics, certificated specialist in controlling (1989)

Registered auditor (1989)

Registered auditor with financial qualification (1993)

Cassa Auditor Ltd., owner, managing director (2000- )

Cassa K.&T. Ltd, owner, managing director (1990-2000)

APEH (Tax Office Pest county) supervisor (1987-1990)

Inspector of Ministry of Finances (1984-1987)

Bognár Aranka

Registered auditor

with financial and governmental qualification

Qualifications:

Professional experiences:

Financial and Accountancy School (1984)

Karl Marx University of Economics, certificated economist (1986)

Certificated auditor (1995)

Registered tax adviser (1995)

Registered auditor with financial qualification (2004)

LOW and CONTO Company auditing assistant (1993-1995)

Mérleg-Conto Ltd., managing director (1996-)

dr. Schmuck Ottó (Ph.D.)

Owner, auditing assistant

Ph.D. of economic sciences,

manager

Qualifications:

Language:

Professional experiences:

Scientific degrees:

Publications:

Karl Marx University of Economics, certificated economist, (1977)

Registered tax adviser (1992)

Registered book-keeper (1996)

English

Cassa Auditor Ltd., manager, auditor assistant (2005-)

(KSH) ECOSTAT Institute for Economic Analysis and Informatics, scientific analyst (1984-2004)

Ph.D. of economic sciences (1995)

Doctor’s degree of Karl Marx University of Economics (1981)

Lambert Zsuzsanna

Auditing assistant

Qualifications:

Language:

Professional experiences:

''Karl Robert'' High School, economist, (2005)

Registered book-keeper (1999)

English

COMGAME 576 Ltd, leader book-keeper, TÁ-LAM Bt., managing director, Cassa Auditor Ltd., auditor assistant (2007-)

auditing – book-keeping – tax advising – balance sheet, profit and loss, cash-flow statement – making annual report – e-report – e-settlement – report e-mail – tax report – settlement of accounts at tax offices – social insurance account – wage accounting – intangible/fixed assets reports – making inventory of property – making company regulations/rules – auditing, book-keeping of foundations of firms – winding up of firms – final settlement – separating of firms – union/merging

* * *

könyvvizsgálat – könyvelés – adótanácsadás – auditálás – könyvviteli szolgáltatások – mérleg, eredmény-kimutatás, cash-flow készítés – éves beszámoló összeállítása angol nyelven – e-bevallás – elektronikus adóbevallás – internetes adóbevallás – adótanácsadás – adóbevallás készítés – elszámolás adóhatóságokkal – TB ügyintézés – bérszámfejtés – tárgyieszköz-nyilvántartás – vagyonmérleg készítés – szabályzatok készítése – egyéni vállalkozók, gazdasági társaságok, betéti társaságok – cégalapítás – felszámolás, végelszámolás – szétválás – beolvadás, egyesülés könyvelési feladatainak ellátása – könyvelőiroda

www.opmi.hu