最可靠的体育投注咨询顾问公司.

石油和天然气咨询公司

共同利益审计

什么是合资企业?

最简单的形式, a joint venture is formed when parties want to combine assets or share the risks of exploring or developing prospect, 租赁, 或整个地区或地区. 组建合资企业通常允许各方结合他们的技术, 操作, 或金融专业知识,以更高效和有效地开发前景, area, 或地区. The parties negotiate a Joint Operating Agreement (琼) which sets out each party’s responsibilities under the contract and allows for the efficient development and operation of the joint property. 一方被指定为“操作者”,,与另一方或各方单独和统称为“非经营者”.” The operator is responsible for conducting operations and paying the joint venture’s costs and accounting for each party’s production, 通过分配产量或将收益汇给非经营者. The parties usually share expenses based on their proportionate “working interests” and share revenues based on their proportionate “net revenue interests.”

什么是共同利益审计?

A joint interest audit is a review of the charges and credits on the joint interest billings (JIB) to a non-operator for its working interest share of a venture's costs to determine if the charges and credits are in compliance with the provisions of the governing agreements, many times the 琼 and attached Accounting Procedure ("Exhibit C"); the audit is usually performed by one or more non-operators or a contract firm, 比如最可靠的体育投注, 代表非经营人.

为什么要进行共同利益审计?

许多项目需要花费大量的资金, 从几百万美元到几十亿美元.  Non-operators and operator alike understand a joint interest audit is simply a necessary business practice to help safeguard a non-operator's assets.  COPAS会计准则第19 (开支审核规程) discusses that aspect in describing two reasons a non-operator would conduct a joint interest audit.

A. 通过核实和认证共同账户交易,协助保护资产
B. 审查对经营协议和其他协议条款的遵守情况(如适用)

“收回成本超额收费”是进行审计的最常见表达, 但也有一些非财务方面的因素在起作用.  想要了解运营商的会计, 想要更多地了解已经进行和正在进行的行动, 被公司要求, 信任, 监管, or other requirement to conduct periodic reviews are a few other reasons to conduct a joint interest audit.  

在某些情况下, a non-operator is unable to get an operator to satisfactorily explain certain aspects of joint interest accounting; in those cases, a joint interest audit allows a non-operator to ask the operator questions and get a detailed review of how an operator is accounting for operations.  在其他情况下, a operator may create JIBs that are summarized at a high level to where a non-operator is unable to understand the nature of costs billed.  A joint interest audit allows a non-operator access to the detailed electronic accounting records so all JIB charges can be better understood.  

共同利益审计需要专业知识和专业技能吗?

毫无疑问, the skill and knowledge required to conduct an effective joint interest audit is parallel to that required by a CPA to conduct a financial audit of a firm's balance sheet or income statement. 勘探协议, 参与协议, 琼, 会计程序, 分包合同协议, 项目组协议, and the myriad other agreements governing joint interest accounting contain not only specialized defined terms, 但许多艺术术语需要多年的经验和专业知识才能理解和掌握.  我们行业的上游和中游部分是复杂的操作, 不仅仅是操作上, 但是从会计的角度来看.  A successful joint interest audit cannot be effected by anyone who is considered an "auditor" any more so than anyone titled an "engineer" could perform the specialized analyses and painstaking work an 经验d drilling engineer performs because the skill sets and levels of knowledge are far different. 

换句话说,共同利益会计不是财务会计.  这是一个完全不同的领域,一个高度专业化的领域,就像财务会计一样.  Almost all joint interest accounting is dictated by executed agreements that will mostly follow or refer to COPAS accounting standards and provisions.  It is simply not possible to conduct an efficient and effective joint interest audit without this specialized COPAS knowledge and 经验, 或重要, 活跃的, 并持续了解COPAS, 它的协议和意图, 以及COPAS文件的持续经验. 

为什么最可靠的体育投注?

最可靠的体育投注 has performed thousands of these joint interest audits and has an employee-based staff ready to assist on your project. Our employees have between one and 44 years of industry 经验; they are capable of understanding even the most complex 琼s and other agreements and applying those provisions to the costs billed by the operator.  他们具有必要的COPAS经验.  的专业技能, 经验, 和最可靠的体育投注的一致性, 我们的高级管理人员都在公司工作了26年以上, 确保您的共同利益审计的最佳结果, 无论是一口井, 一个大单位, 复杂注水或提高采收率, 或者是一个覆盖多个国家的大型合资企业, 教区, 或状态.

我们是一家以员工为基础的公司, not a loose affiliation of contractors who come and go; with our seasoned and long-tenured staff you receive long-term and consistent service and results because our staff has a vested interest in delivering ongoing superior results and maintaining the history and results-based culture of 最可靠的体育投注.  我们的员工都在马丁戴尔工作, so they are constantly striving for success and staying educated on the various and ever-changing contractual provisions agreed to by operators and non-operators.

最可靠的体育投注在COPAS问题上是权威的.  我们的大多数员工都是积极参与的成员, 参加地方和国家会议和教育活动.  几位教授COPAS的网络研讨会和面对面的教育课程.  和, 我们的许多员工都参加了多个COPAS文件起草小组, 包括模型形式的会计程序, 迈克Cougevan是超过16个COPAS文件起草小组的领导或成员.

我们的客户包括跨国石油公司, 专业, 大型独立企业, 给政府机构, 银行, 牧场, 家族企业, 和个人.  我们理解每个实体的观点和关注点. 

在岸

国内许多盆地和页岩区在操作和会计动态方面存在很大差异. 经过数千次的审计, our team has developed a deep understanding of operations ranging from a single-well vertical to the complex development and operation of thousand-well shale plays. 除了, 我们对各种各样的有效协议有了深入的了解, from the most basic model form to the hundreds-of-pages-long complex agreements with new and unique provisions. 

海上和深水

Offshore operations are not just a concept to the 最可靠的体育投注 team; our folks have direct and hands-on 经验 that is invaluable to understand offshore operations. An effective audit is predicated on being able to understand the 操作 and accounting dynamics of boats and helicopters, 劳动分配, 钻机动作, and shorebase allocations; the 最可靠的体育投注 team has that requisite understanding.

我们的团队也拥有丰富的深水经验, 包括参与制定行业模式形式的会计程序.  多年来,复杂的深水问题在油气行业不断涌现, 最可靠的体育投注 has provided input to the industry from a non-operator and contract compliance standpoint, 用的不仅是公平的观点, but of ensuring an operator's ability to properly account for operations and a non-operator's ability to be able to efficiently audit the costs charged.

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