Grading/Department: Senior Partner - Qualified Accountant: Overall in charge of the practice and co-ordinates the functions and relationships of all departments, and is usually the primary liaison with the international firm (if any).

Audit Department: Audit Partners - constitute a major part of the partnership as auditing is usually the core of securing business for the practice.

Tax Department: Tax Partner - usually one partner, at the same level as the audit partners, concentrates on running the tax department for both corporate and personal taxation.

Company Secretarial Department: Usually a company registered under the Companies Act with all the partners as directors. One partner may be assigned the responsibility of overseeing the activities of this department usually run by a qualified Company Secretary who is a manager level employee but not a partner. Changes brought about by the new act on Company Secretaries will require that this employee be made a director as corporate bodies can no longer be Company Secretaries.

Special Service: Providing book-keeping and accountancy services this department is usually headed by a person of junior manager grade with several clerks as support staff.

Insolvency Department: One audit partner can double up as insolvency partner when volume of business is small otherwise a full partner will be in charge of this department with several key support staff, that would include managers.

Management Consultancy: Usually headed by a Director who is same level as a partner but is not necessarily a qualified accountant. Most in-fact possesses other skills in consultancy. Information Technology is a major MCS involvement, Recruitment services, Management Training, Management Consultancy are the other areas of involvement.

Support staffs are called consultants and have grading such as:

Senior Consultant — Audit Equivalent — Senior Manager

Consultant — Audit Equivalent — Manager

Junior Consultant — Audit Equivalent — Supervisor