Each person should have their own user account so that their activities remain clearly traceable. Shared login credentials make oversight more difficult and should be avoided. Role management must allow read access, posting, correction, approval, master data maintenance, payment data access and export to be assigned separately. Employees who only upload receipts do not need unrestricted access to accounts, reports or tax data. An external accountant’s access should be limited to the agreed tasks and the companies concerned. Critical changes to the chart of accounts, tax classifications, opening balances and closed periods may require additional approval. Audit logs should record the user, time and content of every significant change. Separate permissions should be managed for accounting software and Revenue Service of Georgia services rather than sharing personal main accounts. Multi-factor authentication and secure recovery procedures are particularly important for accounts with extensive permissions. When someone leaves, a provider is changed or an advisory engagement ends, access must be revoked immediately and the remaining permissions reviewed.
Planning bookkeeping access rights before starting a business in Georgia
Access rights determine who may view, enter, modify, approve or export a company’s bookkeeping data. Before starting a business in Georgia, separate roles should be set up for company management, accounting, receipt entry and external advisers.
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