Practice Management - Business Operations Flashcards

Question

What form must a company provide to the IRS? | What tax forms must a company provide to and collect from employees?

Answer 1

Provide to IRS: IRS Form SS-4, Application for Employer Identification Number (EIN) Collect from employees: Form W-4, Employee's Withholding Certificate Form I-9, Employment Eligibility Verification Provide to employees: Form W-2, Wage and Tax Statement

Answer 2

Wage and Tax Statement: - company supplies to each employee by Jan. 31 for personal taxes - shows all wages paid to employee over calendar year - shows all taxes withheld over calendar year

Answer 3

Employee's Withholding Certificate: - company collects from employee - documents employee deductions

Answer 4

Application for Employer Identification Number (EIN): - company files with the IRS - used in tax filings and other correspondence with IRS

Answer 5

- goods purchased from out of state (by the business or for resale) - personal property tax on furniture and equipment used by business (by state) - city taxes - property taxes (if owning property)

Answer 6

- Providing documentation of education, experience, and exam status - Meet state's continuing education requirements - Meeting any additional state requirements

Answer 7

1. Continuing education 2. Membership in Professional organizations 3. Participation in Community organizations 4. Teaching

Answer 8

Develop the knowledge and skills necessary to offer competent services to the public.

Answer 9

1. Mandatory Continuing Education (formal learning) | 2. Informal learning.

Answer 10

- structured, mandatory learning - required and approved by local jurisdictions or the AIA - most requirements based on unit time periods of one hour

Answer 11

AIA = Learning Units (LU) NCARB = Continuing Education Hours (CEH) Others = Professional Development Units (PDU)

Answer 12

1. Health, safety, and welfare units = aka structure integrity or soundness of a building - health = benefits user of building/site or environment - safety = limit/prevent accidental death/injury of users - welfare = engender positive emotional response for users and enable equal access to building 2. All other units not related to health, safety, and welfare

Answer 13

- AIA Continuing Education System (CES) - NCARB Continuing Education (CE) - Construction Specification Institute (CSI) - American Concrete Institute (ACI) - Various state and local agencies

Answer 14

- AIA's way of counting and recording continuing education - AIA requires CE as condition of membership - 18 LUs (learning units) required per year (12 from Health, Safety, and Welfare)

Answer 15

- just as important as formal learning - no specific hours required - reading professional journals/books - lunch and learns - discussions with colleagues - visits from product vendors - travel

Answer 16

1. Constituency based (ex. AIA) 2. Cause based (ex. The US Green Building Council) 3. Knowledge based (ex. CSI)

Answer 17

NCARB Model Rules of Conduct - Objective = protection of the health, safety, and welfare of the public ``` AIA The Code of Ethics and Professional Conduct: Addresses responsibilities to: - the public - the client - building industries - the art and science of architecture - continuum of knowledge and creation ```

Answer 18

Rules for ethical standards with the objective to protect the safety, health and welfare of the public. ``` Rule 1: Competence Rule 2: Conflict of Interest Rule 3: Full Disclosure Rule 4: Compliance with Laws Rule 5: Signing and Sealing Documents ```

Answer 19

Competence: An architect should: - primary duty = protect public's health, safety, and welfare - act with reasonable care and competence (standard of care) - design in accordance with applicable building laws - perform services only when having the necessary knowledge and skill - not be permitted to practice if member board deems professional competence to be substantially impared

Answer 20

Conflict of Interest An architect should: - not accept compensation from more than one party on a project, unless fully disclosed in writing by all - not solicit or accept compensation from material or equipment suppliers for endorsing their products in design/project - not perform service is there is a conflict of interest not fully disclosed and waived in writing (ie. financial gains or judgment adversely affected) - Render decision impartially when acting as independent interpreter of the contract documents or judge of contract performance - when acting as AXP supervisor, not enter into inappropriate relationship with mentee

Answer 21

Full Disclosure An architect should: - not make statements that are misleading, deceptive, or false - disclose if being compensated for making public statement on architectural matters - not misrepresent qualifications, capabilities, and experience of themselves or their firm - not misrepresent or overstate scope fo responsibility on work claiming credit for - Take the 3 following actions if the architect becomes aware of a decision made by the architect’s employer or client, against the architect’s advice, that violates applicable federal, state, or local building laws and regulations, and that will, in the architect’s judgement, materially and adversely affect the health and safety of the public: 1. Refuse to consent to the decision 2. Report the decision to the official charged with enforcement of building laws and regulations 3. Terminate the provision of services unless the architect is able to cause the matter to be resolved by other means

Answer 22

1. Refuse to consent to the decision 2. Report the decision to the official charged with enforcement of building laws and regulations 3. Terminate the provision of services unless the architect is able to cause the matter to be resolved by other means

Answer 23

Compliance with Laws An architect should: - not violate the laws in relation to practice - do not conduct fraud - comply with licensing laws - not bribe public officials about their projects - do not deliberately disregard of others' rights - be subject to discipline if having violated employee's lawful rights

Answer 24

Signing and Sealing Documents An architect should sign and seal only those technical submissions that were prepared under their responsible control except: - those supplied by manufacturers, suppliers, installers, contractors, or the architect's own consultants when submission will be included in architect's technical submission and architect has reviewed for accuracy - prototypical building documents prepared by a licensed architect as long as they comply with the requirements of project's jurisdiction and are incorporated into architect's own technical submission

Answer 25

- Canons: broad principles of conduct - Ethical Standards (ES): specific goal toward which members should aspire - Rules of Conduct: mandatory; violations result in disciplinary action by AIA

Answer 26

National Ethics Council

Answer 27

- appointed by AIA to enforce Code of Ethics and Professional conduct - proposes revisions to the Code proposes revisions to the NEC's Rules of Procedure, which govern the process for handling a complaint - educates the public and AIA members on ethical issues in architecture Filing a complaint: - anyone can file formal charges with them - penalties include: admonition (private sanction), censure (public sanction), suspension of membership, termination of membership - appeal procedures are available - proceedings are confidential - penalties are public

Answer 28

``` Canon I: General Obligations Canon II: Obligations to the Public Canon III: Obligations to the Client Canon IV: Obligations to the Profession Canon V: Obligations to Colleagues Canon VI: Obligations to the Environment ```

Answer 29

General Obligations Members should: **demonstrate consistent pattern of reasonable care and competence, and apply technical knowledge and skill applied by good standing architects in the same locality ** shall not engage in harassment or discrimination ** shall not wantonly disregard the rights of others - design for human dignity and the health, safety, and welfare of the public - maintain and improve knowledge and skill - seek to raise architectural standards in aesthetics, education, research, training, and practice - respect and seek to improve society and the environment - respect and help conserve their natural and cultural heritage - promote allied arts and contribute to the knowledge of the building industries as a whole - not engage in conduct involving wanton disregard of the rights of others - not in engage in harassment of discrimination based on race, sex, religion, national origin, age, disabilities, caregiver status, gender, gender identity, or sexual orientation

Answer 30

AIA members are dedicated to the highest standards of professionalism, integrity and competence. The AIA Code of Ethics guides members’ conduct in fulfilling those obligations. Addresses responsibilities to: - the public - the client - building industries - the art and science of architecture - continuum of knowledge and creation Requirement for AIA membership Violation of rules subject to disciplinary action by National Ethics Council (NEC)

Answer 31

Obligations to the Public Members should: ** shall not knowingly violate the law ** shall not bribe public officials through money nor gifts intending to influence their judgement ** shall not accept payments or gifts intended to influence their judgment if serving in a public capacity ** shall disclose when being compensated for making architectural statements ** shall not engage in fraudulent conduct ** shall not help a client do anything fraudulent or illegal ** shall make reasonable efforts to inform their client of potential environmental impacts may occur as result of work ** Take the 3 following actions if the architect becomes aware of a decision made by the architect’s employer or client, against the architect’s advice, that violates applicable federal, state, or local building laws and regulations, and that will, in the architect’s judgement, materially and adversely affect the health and safety of the public: 1. Refuse to consent to the decision 2. Report the decision to the official charged with enforcement of building laws and regulations 3. Terminate the provision of services unless the architect is able to cause the matter to be resolved by other means - promote and serve public interest - promote fairness and safety in providing services - render pro bono services - be involved in civic activities - never help a client with anything fraudulent or illegal - make reasonable efforts to advice clients of their obligations to the environment - make reasonable efforts to inform clients of potential environmental impacts that may occur as a result of their work - uphold the law - never try to influence a public official with a payment - never accept payment intended to influence their judgment - Take the 3 following actions if the architect becomes aware of a decision made by the architect’s employer or client, against the architect’s advice, that violates applicable federal, state, or local building laws and regulations, and that will, in the architect’s judgement, materially and adversely affect the health and safety of the public: 1. Refuse to consent to the decision 2. Report the decision to the official charged with enforcement of building laws and regulations 3. Terminate the provision of services unless the architect is able to cause the matter to be resolved by other means

Answer 32

Obligations to the Client Members should: ** in performing services, shall take into account applicable laws and regulations and may rely on the advice of other qualified persons in interpreting intent and meaning of regulations ** shall perform services only when they are qualified by education, training, or experience in the specific technical areas involved ** shall not mislead existing or prospective clients about the results that can achieved through their services nor by means that violate the law or Code ** shall not material alter scope or objectives of a project without client's consent ** shall act with impartiality in fulfilling their professional responsibilities, even though paid by the owner and owning the owner loyalty ** shall not knowingly disclose information that would adversely affect client or information held in confidence (unless information is unlawful or harmful or contrary to other ethical duty) - serve clients competently, professionally, and in a timely manner - be truthful and candid in professional encounters - exercise unbiased judgment - avoid conflicts of interest - keep clients informed about their projects - maintain client confidentiality think: nothing about laws or claiming credit, all about serving the client honestly and competently and keeping them informed

Answer 33

Obligations to the Profession: Members should: ** shall file a complaint with the NEC if having substantial information which leads to reasonable belief that another member has violated the Code which raises serious questions as to that Member's honest, trustworthiness, or fitness as a Member ** shall not sign or seal drawings, specifications, reports, or other professional work for which they do not have responsible control ** shall not knowingly make false statements of material fact ** shall not knowingly make misleading, deceptive, or false claims about their professional qualifications, experience, or performance, and shall accurately state scope of work for which they claim credit ** shall make reasonable efforts to ensure that those under their authority conform to the Code - uphold and promote the integrity and dignity of the profession - practice with honesty and fairness - not knowingly make false statements - be honest about their qualifications and the work they claim credit for - not sign and seal documents for which they do not have responsible control - ensure that their employees/those under their authority conform to the Code of Ethics - file a complaint with the National Ethics Council if another member has committed a violation think: not about laws, but more about honesty and integrity/dignity of the profession and compliance with the Code of Ethics for themselves and others

Answer 34

Obligations to Colleagues Members should: ** treat colleagues and employees with mutual respect and provide an equitable working environment. ** if agreed to work with individuals in their internship or AXP shall reasonable assist in proper and timely documentation in accordance with that program ** members shall recognize the professional contributions of their employees, employers, professional colleagues, and business associates ** not leave a firm taking drawings, designs, or other materials without the permission of their employer ** not withhold permission from a departing employee to take copies of non-confidential drawings, etc related to their work - respect the rights of colleagues and acknowledge their professional contributions - provide associates and employees with suitable working conditions and fair compensation - nature fellow professionals through their education, internship, and careers - reasonable assist individuals in an internship program in proper timely documentation - give credit to others for their professional work

Answer 35

Obligations to the Environment Members should: ** consider with clients the impact of each project on the environment - acknowledge their professional responsibilities to promote sustainable design and to implement energy and resource conscious design - set ambitious performance goals for greenhouse gas emission reduction for each project - optimize water conservation for each project - select and use building materials to minimize exposure to toxins and pollutants - incorporate adaption strategies to anticipate extreme weather events and minimize adverse effects on the environment, economy, and public health

Answer 36

- Hiring employees - Managing employees - Compensating employees - Terminating employees - Legal responsibilities of having employees

Answer 37

1. Formal employment (signed contract) | 2. Employment at will (no signed contract)

Answer 38

Part of a formal employment contract signed by both employee and employer that puts limitations on actions after leaving a firm, including: - limits or prohibits who the employee may work for during a specific amount of time after leaving the firm - setting up a competing business in the same area - working for the firm's clients - passing confidential information about the firm

Answer 39

A condition under which employees are hired such that: - no formal employment contract is used - employee can be terminated at any time without explanation - employee can quit at any time for any reason - employee is still protected from termination based on age, sex, religion, etc

Answer 40

1. Freelancers or independent contractors | 2. Employee

Answer 41

1. Behavioral control - hired for specific project - worker controls when/where they work - worker provides own supplies/equipment 2. Financial control - worker receives no benefits from firm other than payment for service - firm does not need to withhold taxes, pay benefits, etc. 3. Relationship between worker and employer: - worker is free to work for other firms at the same time

Answer 42

1. development of a sound business plan with clear direction 2. policy statements regarding personnel 3. stable financial plan 4. rigorous project management procedures 5. clear direction for employees 6. share goals of the organization to see the big picture 7. listen to employee's complaints and suggestions 8. firm management should continue their own education in personnel management

Answer 43

``` Principal Project Manager Design Director Department Head Architect/Designer Intern ```

Answer 44

- any kind of payment made to employees for work | - includes base salary and benefits

Answer 45

a formal review performed by a manager to assess each employee's performance - tells employees how they are doing and what they need to improve - must be objective, treat all employees equally, and be based on employee's job description - basis for raises, promotions, terminations - protects firm from claims by employees - typically once a year - more than 1 person should evaluate an employee to maintain objectivity

Answer 46

1. Quality Control Circle 2. Study Groups 3. Employee Stock Ownership Program (ESOP)

Answer 47

A method to help employees feel satisfied in their contributions to a firm: A small circle of employees who meet regularly among themselves and with management representatives to identify and resolve issues that affect their area of work. General idea is that employees know their day-to-day issues and what can improve them better than their managers do.

Answer 48

A method to help employees feel satisfied in their contributions to a firm: Groups of employees that work on specific projects to be submitted to principals for study and implementation. General idea is that employees want to contribute more than the basic day-to-day tasks.

Answer 49

A method to help employees feel satisfied in their contributions to a firm: Employees are given stock in the company or cash to invest in other stocks, with the goal of being fully invested after 10-15 years. Better for large, financially stable firms. General idea is that employees will want to stay longer at a firm and be more motivated to help it financially succeed.

Answer 50

1. Low business volume (layoffs) 2. Unacceptable behavior from employee Note that employees cannot be terminated for age, activities outside of work (except moonlighting depending on the firm), time off for jury duty or military duties, or reporting company violations of health and safety laws.

Answer 51

- Federal law tat regulates the employer-employee relationship. - Applicable to all employers regardless of number of employees. - Allows private sector employees to organize into trade unions. - Protects union employees from unfair labor practices by employers.

Answer 52

- Federal law tat regulates the employer-employee relationship. - Applicable to all employers regardless of number of employees. - Requires equal pay for employees who have the same work duties, responsibilities, and experience

Answer 53

- Federal law that regulates the employer-employee relationship. - Applicable to all employers regardless of number of employees. - Requires employers to verify the employee's right to work in the U.S. by maintaining an employee's I-9 form for at least 3 years, as well as for one year after termination.

Answer 54

Employment Eligibility Verification: - verifies the identity and employment authorization of employees - each employee to complete form - employers to maintain for at least 3 years, as well as for on year after termination

Answer 55

- Federal law that regulates the employer-employee relationship. - Applicable to all employers regardless of number of employees. - Establishes minimum wage, overtime, pay, record keeping, and child labor standards in both private sector and government employment

Answer 56

- Federal law that regulates the employer-employee relationship. - Applicable to all employers regardless of number of employees. - Requires employers to provide a safe work environment - Primarily aimed at construction sites, factories, and industrial plants - Can inspect offices and levy fines for failure to provide first aid kids, posted material safety data sheets, and fire extinguishers

Answer 57

- Federal law that regulates the employer-employee relationship. - Applicable to all employers regardless of number of employees. - Protects the privacy of individually identifiable health information

Answer 58

- Federal law that regulates the employer-employee relationship. - Applicable to all employers regardless of number of employees. - Sets minimum standards for pension plans in the private sector for those employers who have a pension plan program.

Answer 59

- Federal law that regulates the employer-employee relationship. - Applicable to employers with 20 more employees. - Requires employers to temporarily continue group medical coverage if employee is terminated, work areas are reduced, employment is changed, or in the event of death, divorce, or other significant life events.

Answer 60

- Federal law that regulates the employer-employee relationship. - Applicable to employers with 15 more employees. - Prohibits discrimination on the basis of sex, race, color, religion, or national origin.

Answer 61

- Federal law that regulates the employer-employee relationship. - Applicable to employers with 15 more employees. - Prohibits discrimination in employment for persons age 40 or over, including hiring, firing, segregation in the work place, and reducing wages or salary.

Answer 62

- Federal law that regulates the employer-employee relationship. - Applicable to employers with 50 more employees. - Requires that companies give employees up to 12 weeks unpaid leave for child, spousal, or parental care, without initiate retribution or jeopardizing the employee's job. - Also applies to an employee with a serious health condition.

Answer 63

A marking plan is usually tied to obtaining a particular potential job or single potential client. Public relations establishes and communicates a firm's presence to various groups of people on many different level.

Answer 64

1. Identify work the firm wants to do 2. Identify the geographical areas the firm wants to work in 3. Identify who/what the competition is 4. Identify how much work the firm needs 5. Budget for marketing and PR

Answer 65

- networking - corporate identity - brochures - social media - newsletters - powerpoint presentations - advertising - past clients

Answer 66

Identify lead on potential client(s).

Answer 67

Create cohesive image of company based on logo, fonts, letterheads, business cards, etc. Brand of the company.

Answer 68

Provide concise, general information about the firm and aimed at a single potential client.

Answer 69

Communicate capabilities of a firm.

Answer 70

Effective in keeping firm's name and work in front of a large audience on a regular basis.

Answer 71

Provide detailed information about the firm and aimed at a single potential or current client.

Answer 72

Guarantee of reaching a given audience.

Answer 73

Recommendations are one of the best resources for gaining new clients.

Answer 74

Identify who target audience is and what their needs are.

Answer 75

1. Press release 2. Article about one of the firm's projects 3. Technical articles written by the architect 4. Organizing seminars/workshops 5. Volunteering for local service groups/projects 6. Involvement in local politics 7. Winning design awards 8. Hosting open houses for the public

Answer 76

Publishes a short statement about a newsworthy event related to the firm.

Answer 77

Best if published in a magazine received by target audience, instead of an architectural journal/magazine.

Answer 78

By promoting the firm and its services. Confirm with client before posting as to not breach confidentiality.

Answer 79

Practice Management will assess objectives related to the management of architectural practice, including - - professional ethics - fiduciary responsibilities - the regulations governing the practice of architecture The division will focus on issues related to pre-contract tasks including - negotiation - human resource management - consultant development Candidates must demonstrate an understanding of and abilities in - business structure - business development - asset development and protection

Answer 80

Asses resources within the practice (A/E): 1. Analyze the staff needs of a practice and recommend criteria & protocol for: - hiring - staffing assignments - staff evaluations - staff scheduling - professional development 2. Evaluation capital expenditures: - hardware - software - training Apply regulations and requirements governing the work environment (U/A): Demonstrate understanding of laws, regulations, and insurance that apply to running a practice, including: - health insurance - worker's compensation - general liability - labor laws Apply ethical standards to comply with accepted principles within a given situation (U/A). Determine the appropriate responses to given situations which demonstrate your understanding of: - laws - rules of conduct - ethics responding to client requests and business practices. Includes: - plagiarism - copyright or intellectual property infringement - exaggeration - label or slander Apply appropriate Standard of Care within a given situation (U/A) Understand the Standard of Care and: - its implications on providing professional services - the impact of errors and omissions - responsibility to appropriate address vulnerabilities and risks associated with climate change - how to appropriate respond to unknown conditions in order to protect the health, safety, and welfare of the public

Answer 81

1. Attribution of credit - members should strive to promote dignitity and integrity of the profession - members should build their professional reputation on the merits of their own service and performance and give credit to others - members shall not lie or mislead about their professional qualifications, experience, or performance - members shall accurately state the scope of their responsibility on a project - members shall recognize and respect the professional contributions of their employees, employers, colleagues, etc. 2. Accurate representation of qualifications - members shall demonstrate constant pattern of reasonable care and competence - members shall perform services only when they are qualified in the specific technical areas involved - member shall not alter scope of objects of a project without client's permission - members shall not mislead clients about results that can be achieved through member's services or violation of the law 3. Attainment and provisions of examples of work - members leaving a firm shall not, without permission of employer or partner, take designs, drawings, data, reports, notes, or other materials relating to the firm's work - members shall not unreasonable withhold permission from a departing employee or partner to take copies of designs, drawings, data, reports, notes, etc 4. Basic honesty

Answer 82

Family and Medical Leave Act of 1993 (FMLA)

Answer 83

Age Discrimination in Employment Act of 1967 (ADEA)

Answer 84

Civil Rights Act of 1991

Answer 85

Consolidated Omnibus Budget Reconciliation Act of 1986 (COBRA)

Answer 86

Employee Retirement Income Security Act (ERISA)

Answer 87

Health Information Portability and Accountability Act of 1996 (HIPAA)

Answer 88

Occupational Safety and Health Act of 1970 (OSHA)

Answer 89

Wage and Fair Labor Standards Act (FLSA)

Answer 90

Employment Eligibility Verification

Answer 91

Equal Pay Act

Answer 92

National Labor Relations Act (Wagner Act)

Answer 93

- Employee Eligibility Verification - National Labor Relations Act (or Wagner Act) - Wages and Fair Labor Standards Act - Equal Pay Act - Employee Retirement Income Security Act (ERISA) - Occupation and Health Safety Act of 1970 (OSHA) - Health Information Propagation and Accountability Act of 1996 (HIPAA) think: unions, equal pay, employee eligibility, fair wages and labor, OSHA, HIPAA, retirement security

Answer 94

- Civil Rights Act of 1991 - Age Discrimination in Employment Act of 1967 (ADEA) think: discrimination

Answer 95

Consolidated Omnibus Budget Reconciliation Act of 1986 (COBRA) think: continuation of health coverage

Answer 96

Family and Medical Leave Act of 1993 (FMLA)