Certification of chief accountants in the organization. "no one needs a chief accountant's certificate" or the truth about the all-Russian certification of accountants

Very soon, the certification of accountants will be held according to the new rules. The reason for this is the large amendments to the legislation in this part. Let's bring accountants up to date.

What to expect

Let us reassure you right away: it does not provide for mandatory certification of accountants. And generally built on a voluntary basis. A person can pass certification of an accountant only at his own will or at the suggestion of the employer.

Centers independent evaluation Since 2017, they have been professionally preparing the certification of accountants. This phrase also hides the fact that they take money for their services in the preparation and certification of professional accountants.

At the same time, the organization that sent the accountant to professional attestation, can take into account the corresponding costs. And if the accountant decides to pass certification himself, he is guaranteed a deduction for income tax. In addition, on the appointed day, the accountant will be released from work with payment for the whole time.

The Accounting Act does not require that an accountant/ Chief Accountant was required to be certified.

Certification of an accountant in a budgetary institution

Law No. 238-FZ does not cover the certification of budget accountants. But only those who have the status of civil servants. Therefore, questions for the certification of an accountant of a budgetary institution, centers for independent assessment of the qualifications of the new format, in general, will not be prepared.

At the time of certification, the employee is released from labor functions, while maintaining earnings. The employer may, on his own initiative, send an employee to such a center in order to make sure of his professional suitability. But this requires the consent of the employee himself. In this case, the company will bear the costs itself. These rules are spelled out in Art. 187 of the Labor Code of the Russian Federation.

How will they evaluate

Before passing certification, some accountants search the Internet for answers to questions and answers for certification of accountants in 2018. Note that only one form of knowledge assessment is provided - an exam, which includes a number of tasks.

Before the introduction of the professional standard “Accountant”, the rules developed back in the late 90s were in effect. For example, the Program for the training and certification of professional accountants (chief accountant, accountant - expert (consultant); accountant - financial manager, financial expert (consultant)».

In the very general view Certification of accountants includes the following questions:

The most difficult questions

Is there a mandatory certification of accountants in 2018?

Despite the increase in the number of regulations that relate to the qualifications of employees and its verification, mandatory certification of all accountants is not provided. The conduct of such an audit was left in 2018 to the discretion of the company's management. And if a decision is made to certify accountants, the employee has no right to refuse. But for some companies, certification is mandatory by law.

Mandatory certification of accountants in 2018 provides for:

if such a decision was made by the management of the company;
for those who work in PJSCs, insurance companies, banks, budgetary organizations, etc.

In 2018, you can get certified for compliance with the professional standard at the center for independent qualification assessment. This payable service, but with the right to deduct personal income tax and retain earnings for the duration of the exam. Or this payment can be included in tax expenses if the employer was the initiator of certification. You can also confirm your qualifications with a certificate of a professional accountant. In this case, the applicant's knowledge is assessed not for compliance with the norms of the professional standard, but according to the program established by the educational organization.

An accountant, like any other specialist, must correspond to the position he occupies. And it is precisely for this that such a procedure as attestation of accountants is carried out annually. After all, the level of his training and professionalism determines how well the accounting of an enterprise, commercial or state institution will be conducted.

Certification is necessary in order to get rid of doubts about whether the accountant performs his duties with high quality. After all, in his hands are the finances of the organization. Therefore, such a procedure has significantly more pluses than minuses. Therefore, both the employer and the accountant should thoroughly prepare for it.

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The certification procedure takes place in accordance with the norms of the legislation of the Russian Federation and has a certain procedure for passing. accountant like professional standard, was introduced by the Ministry of Labor of the Russian Federation in 2020, it specified clear requirements for work experience, employee education, skills and knowledge, and a description of his functions.

Based on all these points, the accountant goes through the procedure and receives the appropriate certificate, indicating the level of his professionalism.

What is it and is the procedure required?

Certification of accountants is a special testing procedure to determine the level of qualifications, professionalism, and skills. In addition, in its course, both moral and personal qualities worker. This is necessary in order to check whether a person is suitable for the position he holds and whether he meets the requirements that the employer company imposes on employees of this level.

The certification procedure is carried out periodically and includes a set of various measures. Moreover, it is initiated by the employer himself, that is, the head of the organization.

Passing certification is beneficial not only to the management team, but also to the people being certified, as it makes it possible not only to find out their level, but also to increase it, which can bring bonuses in the form of a salary increase or promotion. At the initiative of the management to carry out such a procedure, the accountant is obliged to go through it.

Certification will help not only evaluate the efficiency of employees' work, but also optimize the workflow, because it will give an additional impetus to employees to refresh or improve their knowledge, thereby improving their skills.

Thus, the certification procedure for accountants is necessary for:

improving recruitment;
improving the quality and efficiency of their work;
moral and material incentives for employees;
formation personnel reserve, which can later be used to obtain a vacant position;
determination of the level of qualification;
understanding of the need for such procedures as advanced training, professional training, retraining of accountants.

That is, certification is aimed at optimizing the workflow and eliminating an unprofessional approach to work, if any. Nevertheless, the law does not say that an ordinary or chief accountant must be certified.

Legal regulation

The implementation of the attestation procedure for accountants is controlled by the Labor Code of the Russian Federation in the Regulation on attestation checks, which specifies the basics and rules for conducting, training and training. The legal regulation of attestation is of practical importance, especially against the backdrop of changes and improvements in existing labor legislation.

According to regulations labor law, the main features of certification are:

passing the procedure as a result of the labor relationship between the employee-employer;
the subject of attestation is an employee of a certain category;
carried out in periods
implementation in a special organizational and legal form;
the presence of mandatory legal consequences for the person being certified;
recruitment and placement tool.

All this makes it possible to determine the compliance of the employee with the position held and the level of his professionalism, which is the main characteristic and purpose of certification. According to these legal acts, an employee is obliged to undergo certification, during which he confirms the level of his knowledge and the right to occupy a particular position in accordance with the employment contract concluded with him.

Essence legal regulation certification is to:

keep the content of the employee's employment contract unchanged (in case of confirmation of qualification);
change its content by making appropriate adjustments after it;
stop action.

Former labor contract is retained if the attestation reveals compliance with the level of knowledge, professionalism and position held by the employee's indicators. It is worth noting that accountants with secondary or higher education can pass such certification.

Innovations from 2020

Since 2020, the law on independent assessment of qualifications has come into force, but it does not provide for mandatory certification of accountants. Its specialist can pass either independently, on a voluntary basis, or at the initiative of the employer who wants to conduct it.

Among the innovations of 2020, it is worth noting that now the centers for independent assessment of the qualifications of accountants will certify them at a professional level, namely, it is necessary to pay money for preparation and certification services directly.

Moreover, if the initiator of the certification was the management of the organization, it is she who pays all the costs. With the personal initiative of an accountant to complete this procedure, he is guaranteed to receive an income tax deduction, as well as a release from work on that day, and with payment for all working hours.

In general, certification of accountants includes the following questions:

Accounting;
financial reporting and its analysis;
taxation;
fundamentals of audit and ethical standards;
international standards;
basics of informatics.

professional standard

In accordance with the Labor Code of the Russian Federation, a professional standard is a characteristic of a qualification that is needed to work in certain profession, its components are:

knowledge;
skills;
skills;
work experience.

The professional standard "accountant" establishes the qualification for the certified person, that is, the level of his skill necessary for the work of the corresponding specialty. This document officially registered in Russian Ministry Justice.

Depending on the duties and position of the employee, the requirements for the level of qualification are determined. Professional standards are used by managers to form personnel and in the organization of certification.

On the basis of the professional standard, each specialist can determine his level and suitability not just for his position, but for the level of knowledge, and, if necessary, undergo retraining.

In the description of the professional standard, two positions are distinguished: an accountant (specialist) and a chief accountant (chief accountant). For each of them there is a general labor function, as well as a detailed one, that is, having a specific, specific list of requirements. For each, it is indicated which labor skills, actions, knowledge and skills are required for its implementation.

For a specialist

The duties of a specialist in accounting include a generalized function of counting in registers accounting results, balances, closing of turnovers on settlement accounts. The professional standard classifies as specialists those workers who are engaged in performing calculations for individual areas of accounting, without knowing all of them. Managers are advised to delineate responsibilities by highlighting such positions among accountants as lead, senior, trainee, site accountant.

According to the position, each will be determined by the scope of his duties. It should also be taken into account that despite the fact that the cashier, despite official duties, refers to the service industry, not accounting.

For the chief accountant

- the position is more serious, and the professional standard requires him to compile and provide financial statements of an economic entity, that is:

prepare financial statements;
prepare consolidated (generalized) financial statements in accordance with IFRS;
control internal accounting, preparation of financial statements at the sites;
keep tax records;
prepare tax reporting and planning.

Defines tax reporting as financial, since the amounts received as a result of tax accounting are reflected in accounting accounts. The Ministry of Labor of the Russian Federation has determined that a simple accountant, a specialist, is unable to maintain such reporting. And therefore, the one who, on the basis of the professional standard, maintains all the accounting records of the company, is called the chief accountant.

The procedure for attestation of accountants

Test questions for attestation of accountants were compiled and approved by the Institute of Safety of the Russian Federation, all of them correspond to the goal: to check the professional suitability, level of knowledge and experience of the person being certified. Moreover, questions change regularly, which is associated with changes in legislation and normative documents.

Certification lasts two hours without a break in electronic format on the website of the Institute of Safety. During the test it is forbidden to be present to strangers. During the passage, the accountant gives options for his answers, which will subsequently be considered by the IPB commission. Based on the test, the final protocol of the certification results is issued.

If the test is passed successfully, then the employee receives a certificate of an accountant or chief accountant one month after the results are announced. If the certified person does not agree with the decision taken on testing by the IBP, within 30 days he can appeal to the organization with an appeal to review the test results.

Sample characteristics and sample questions

Before attesting an employee, the commission must receive, no later than 2 weeks before the date of passing the tests, the performance characteristics of the person being certified, that is, a letter of recommendation.

It should indicate:

accounting experience;
experience and knowledge;
business and personal characteristics;
style and method of work of an accountant;
knowledge of regulatory documents;
difficulties that are present in the work of the test person, and the reason for their occurrence;
obligations that he fulfills better or worse;
ability to innovate, implement and develop them;
information about self-education, advanced training;
business qualities;
work style;
how the employee responds to the recommendations that were given during the previous certification.

There is a certain list of questions, from which random ones are selected for the test individually for each certified person.

This exam consists of twenty questions, it includes sections:

accounting (15 questions);
legal foundations of accounting (5 questions);
taxation (5 questions).

How to prepare

Of course, the experience alone and the knowledge available to the accountant may not be enough to successfully pass the certification, therefore, it is necessary to prepare for it in advance.

For this you should use:

approved textbooks on accounting activities, both in standard and electronic format;
teaching aids;
tests and assignments for independent work;
methodological publications on topics and .

Also, practical exercises will not interfere, which in total should take up a third of the time of the entire preparation time. This may be an internship in an audit, consulting or accounting firm. For that. To pass the certification with positive results, it is worth devoting a sufficient amount of time and perseverance to the preparation.

Features of a budget organization

In a budgetary organization, employees must undergo certification after a year if they:

re-appointed;
have undergone advanced training;
have been retrained;
came out of maternity leave.

During the certification, a commission consisting of five people must be present, the composition of which is approved by the head of the organization.

Certification takes place in budget institution in several stages:

formation of the commission;
approval of the certification schedule;
providing lists of certified;
preparation required documents for the commission.

Before the test, the commission is sent a review about the employee and a sheet of the last certification. Based on the results of the test, it is decided whether the employee corresponds to the position held, whether it remains the same wage whether you need an increase or the need to re-certify in a year.

Attention!

Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the site.
All cases are very individual and depend on many factors. Basic information does not guarantee the solution of your specific problems.

Is there a regulatory document according to which the chief accountant must undergo certification for admission to the position held, is there currently a mandatory recertification of chief accountants? Is it obligatory to receive a certificate of the chief accountant from July 1, 2016, and what sanctions threaten the company if this is not done?

At the moment, mandatory certification and re-certification of chief accountants is not provided for by law.
From 06/01/2016, a new article 195.3 of the Labor Code of the Russian Federation is introduced into the Labor Code, according to which “if this Code, other federal laws, other regulatory legal acts Russian Federation requirements for the qualifications necessary for an employee to perform a certain labor function are established, professional standards in terms of these requirements are mandatory for employers to apply. Qualification characteristics contained in professional standards and the obligatory application of which is not established in accordance with part one of this article are used by employers as the basis for determining the requirements for qualifications of employees, taking into account the characteristics of the labor functions performed by employees, due to the technologies used and the adopted organization of production and labor ".
We draw your attention to the fact that the requirements of the legislation at present and after the entry into force of Art. 195.3 of the Labor Code of the Russian Federation, it is not provided for the chief accountant to receive the certificate of the chief accountant. Accordingly, the company does not face any sanctions.
The Ministry of Labor of the Russian Federation, by Order No. 1061n dated December 22, 2014, approved the professional standard "Accountant". The standard was developed by NP Institute of Professional Accountants and Auditors of Russia (NP IPB of Russia) and came into force on February 7, 2015.
Currently, professional standards are not mandatory, and employers, as well as educational institutions, can use them as a kind of guideline when hiring applicants, when writing job description or in the preparation of an educational program.
According to this professional standard, the following requirements for education, training and experience are imposed on accountants and chief accountants:

From July 1, 2016, new articles will come into force: Art. 195.2 "Procedure for the development and approval of professional standards" and art. 195.3 “Procedure for the application of professional standards (Federal Law No. 122-FZ dated May 2, 2015 “On Amendments to the Labor Code of the Russian Federation and Articles 11 and 73 of the Federal Law “On Education in the Russian Federation”). In Art. 195.3 of the Labor Code of the Russian Federation states:
“If this Code, other federal laws, other regulatory legal acts of the Russian Federation establish requirements for the qualifications necessary for an employee to perform a certain labor function, professional standards in terms of these requirements are mandatory for employers to use.”
In particular, according to Art. 7 of the Federal Law of 06.12.2011 No. 402-FZ “On Accounting” chief accountant in OJSC (excluding credit institutions), insurance organizations and non-state pension funds, joint-stock investment funds, management companies of mutual investment funds, in other economic entities whose securities are admitted to circulation on organized trading (with the exception of credit organizations), in the management bodies of state extra-budgetary funds, in the management bodies of state territorial extra-budgetary funds must meet the following requirements:
- have higher education;
- have work experience related to accounting, preparation of accounting (financial) statements or audit activities, at least three years out of the last five calendar years, and in the absence higher education in the field of accounting and audit - at least five years out of the last seven calendar years;
- not have an unexpunged or outstanding conviction for crimes in the field of economics.
There are other laws that establish requirements and restrictions for chief accountants:

On the issue of sanctions against the organization and officials. If the employer hires a person specified in Art. 7 of the Accounting Act or other federal laws(see above), which obviously does not meet the requirements, you need to pay attention that such a violation can be regarded under paragraph 1 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation as a violation of the requirements of labor legislation. And it entails a warning or a fine - on officials in the amount of 1,000 to 5,000 rubles, on legal entities− from 30,000 to 50,000 rubles.
It is also important to note that even from 06/01/2016, if an organization, by virtue of the law, must apply the professional standard, then the employer can terminate the contract with the accountant (chief accountant) only in the manner prescribed labor law RF. An exhaustive list of grounds for terminating an employment contract with an employee is established in Art. 81 Labor Code RF. Among them (clause 3), a really similar reason is provided for - "inconsistency of the employee with the position held or the work performed", but with a caveat - "due to insufficient qualifications, confirmed by the results of certification". As you can see, the lack of qualifications must be confirmed by certification.

The remaining organizations of the requirements of the Professional Standard, as indicated in paragraph 2 of Art. 195.3 of the Labor Code (will enter into force on 06/01/2016), can be applied on a voluntary basis. And sanctions under Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, in our opinion, are not applicable to such organizations.

E.V. Sergeeva,
lawyer, tax consultant
(certificate number 005206-4)

Still, amazing news recently appeared on the network ... The State Duma announced a competition for teaching its deputies the spelling of the Russian language, as well as business etiquette. For all its comedy, it becomes sad. Why, one wonders, is it the "people's representatives" who need an educational program? It is not surprising - the literary Russian language is considered one of the most difficult to learn, and what can we say about the bureaucratic lexicon that overflows our regulatory documents? Perhaps it's time for deputies to finally learn how to write correctly and express their thoughts in a more accessible way.

But jokes are jokes, and users of our service "" day by day have to deal with regulatory framework, trying to figure out what "they wrote" there. If you can’t understand what is written the first time, you definitely shouldn’t get upset. It is better to go to refresher courses or qualifications. In the professional standard for an accountant, approved back in 2014, the ability to read, understand and state the "normative" is the main requirement. While the State Duma will be studying their native language, we recommend our colleagues to take care of their professional status, and we will tell you how to do this in 2017 in our article.

Supply and demand are different

Particular interest in professional standards manifested itself in 2016, when in business circles styles actively exaggerate the rumor that their application extends not only to public sector, but also commercial. Ultimately, the Legislator reassured especially zealous citizens and stated that until 2018, accountants employed in private companies can “live in peace” and certification for compliance with the professional standard will be held on a voluntary basis. When all this was realized, the interest in certification decreased significantly. People reasoned quite simply: while they are hiring without a certificate, why go somewhere and confirm something? Not expecting such an attitude to what is happening (and accountants are mostly executive people), many companies that help in passing the appropriate testing “sank”, because the demand for their services was limited only to “state employees”. In general, this was the end of the matter - companies are waiting for clients, and they (clients) are in no hurry.

You can find more information about professional standards as such and whether an employer should be guided by them in ours.

Who is an "accountant" according to the authors of the professional standard?

The regulation on attestation of accountants states that a specialist has every right to strive to have a certificate of an ordinary or chief accountant, taking into account what specific qualification claims the applicant meets. In order to prove compliance with the position held, an ordinary accountant must have a secondary education in the profession (or only study such, being at least in the third year of an educational institution). It is allowed to have only a secondary general (but not lower) education, supported by the passage of courses in control and accounting. It is mandatory to have a three-year work experience in a position that is somehow related to accounting (it is not entirely clear to students how to be). In theory, it may happen that an accountant, having enough experience behind him practical work, "forgotten" the theoretical part at the certification, in view of which the exam will be considered failed. From the point of view of our officials, the delay until 2018 should become a kind of “buffer”, using which the accountant can fully prepare for the deadline. About half a year is left before the actual entry into force of the changes (maybe more, because not all of our laws take effect immediately after they are adopted), so we can recommend our colleagues to use this time to good use and pass the necessary certification in advance.

How is the process going?

As it was mentioned above, there is no excitement in this service market yet, which allows the accountant to freely contact any organization accredited by the ISP of Russia and take part in this process. This will require:

Decide on the company that will conduct the testing (here it is desirable to correlate price offers, as well as read the reviews of colleagues who have already received a certificate in this particular organization);

Prepare the necessary list of documents (the list is standard. In addition, the company may request a TIN, SNILS and, necessarily, a document on education or accounting courses. For the chief accountant, the "crust" of a state university will be mandatory);

Discuss with the representative of this company the date and time of the certification (in some companies they can still offer an analogue of preparatory courses for passing the test - here it is up to you to decide whether you need them or not);

When everything is discussed, it is necessary to take time off from work (due to the fact that certification takes place in two stages, they can be “split” into several days. The first stage is passing a written and oral exam. The second is testing on the basis of the ISP of Russia)

Ask the company for a rough questionnaire that will be used for testing (will help with preparation).

Test questions for attestation of accountants were compiled and approved by the Institute of Safety of the Russian Federation, all of them correspond to the goals of checking the professional suitability, level of knowledge and experience of the person being certified. Moreover, the questions change regularly, which is associated with changes in legislation and regulations. In 2017Certification lasts two hours without a break in electronic format on the website of the ISP. During the test it is forbidden to be present to strangers. During the passage, the accountant gives options for his answers, which will subsequently be considered by the IPB commission. Based on the test, the final protocol of the certification results is issued. If the test is passed successfully, then the employee receives a certificate of an accountant or chief accountant one month after the results are announced. If the certified person does not agree with the decision taken on testing by the IBP, within 30 days he can appeal to the organization with an appeal to review the test results.

Directly with the attestation program, its goals and objectives can be found on the website of the ISP of Russia.

Why is it better to pass certification this year?

As they say, "prepare the sleigh in the summer, and the cart in the winter." Applicable to our topic, this folk wisdom is very relevant. At the moment, you are unlikely to encounter queues for obtaining a certificate, especially since the cost of passing the training, in theory, can be compensated at the expense of the company in which you work. Moreover, having a certificate of passing the test in your hands, your professional status should change for the better. If you have noticed, then largest companies countries (for example, in Gazprom, Sberbank, X 5 Retail Group), the requirements for candidates for open vacancies (including accountants) are quite serious. One of them, among other things, is that the applicant has certificates of compliance with the standards of the profession (especially international ones). Confirmation of qualifications according to the professional standard - purely Russian format testing, however, over time, you can be sure of this, without it it will be quite difficult to find a job. "Freebie", sorry for the lexicon, is gradually disappearing from the labor market. Employers for the same money that was paid a few years ago began to demand from workers not only more output, but also more skills. If you do not want to remain unclaimed in a year or two, it makes sense to immediately take up your qualifications. Fortunately, as it was said above, in 2017, more precisely in its middle, the most optimal time to do this. Moreover, having a certificate of compliance with the professional standard in hand, it is possible to get a job at a more high paying job and it doesn't have to be any "federal giant". The value of the certificate today comes down to the fact that few people have it now. It's "exclusive" for now, if you will, and then it'll be an obligation. Feel the difference.

If after reading our article you do not have a desire to immediately contact the testing center, then we ask you to at least read more information about this in other sources, find out on the forums reviews about how colleagues managed to pass the test and how it is already now for them it came in handy at work. Believe me, there are really amazing and interesting stories. Of course, someone may not need a certificate, however, is it worth looking so far ahead? Probably not, because in our country everything changes with enviable constancy. In any case, no one has canceled such a thing as advanced training. How many stories can be heard in our business environment that an accountant can and wants to apply for the position of chief, but for some reason he is denied this. It seems that there is a higher profile education and work experience allows, but it still doesn’t work out. Probably, this is the ideal case when you need to go and improve your skills, and then show your certificate at the interview. It certainly could come in handy.

We wish you success!

The Ministry of Labor of the Russian Federation approved the professional standard "Accountant" back in 2014, but it came into force a year later. In 2019, this standard continues to be valid, and on July 1 last year, amendments to the Labor Code came into force. In other words, according to the amendments to the Labor Code of the Russian Federation in the field of professional standards, which entered into force in July 2018, if an accountant does not have a certificate, then he most likely does not meet the requirements of the professional standard, and therefore will not be able to get a job.

How to get certified as a professional accountant in 2019

Recall that attestation is a procedure that confirms the compliance of a particular specialist with a certain qualification - all this remains relevant for 2019. If we put aside many subtleties and nuances, it turns out that the certificate confirms the right of a person to work in this specialty.

It should be noted that in this case we are not at all talking about obtaining some new professional knowledge or skills: a professional accountant certificate only confirms the fact that a person has successfully passed a test of his knowledge, both practical and theoretical.

Having received a certificate, the specialist thereby confirms that the knowledge he has is fully consistent with the professional standards of the association of specialists of a particular profession. In 2019, in Russia, accountants can receive a certificate, for example, at the National Committee of Accountants, Financiers and Economists or at the Institute of Professional Accountants.

To get a certificate of a professional accountant in 2019, you need to have, firstly, a basic economic education, and secondly, some work experience. Each of the organizations establishes its own certification rules - the state does not deal with this procedure, shifting the issuance of certificates to the shoulders of professional organizations.

At the Institute of Professional Accountants, in order to receive a certificate, you must pass 2 exams. The first is a written-oral exam lasting 3 hours. The questions asked here are fully consistent with the programs that prepare a professional accountant, and some adjustments are constantly made to them in order to increase relevance. The questions asked at the exam take into account all the new legal documents - this ultimately allows you to get an objective assessment of the knowledge of the applicant for a certificate.

As a result of this examination, the members of the examination attestation commission determine the level of preparation of the examinees and decide on their admission to the next stage, which is testing. The test offered to examinees has several blocks consisting of 10 questions. After passing the tests, the overall score of the examinee is displayed, after which a decision is made to issue a certificate.

The National Committee of Accountants, Financiers and Economists has a slightly different approach - here the members of the attestation commission consider the documents submitted by the applicant, evaluate his qualities in relation to the profession, both personal and professional, and bring it all up for a collegiate discussion. The commission assesses the activities of the applicant for a certificate on the basis of his compliance with the requirements for the position held, as well as the effectiveness of the performance of immediate duties. In addition, a number of very important points in the work of an accountant are taken into account, after which the members of the commission make a decision by open voting.

Features of the professional standard "Accountant" in terms of their application since July 2019

Now let's talk in more detail about the professional standards developed by the Ministry of Labor. An occupational standard describes the qualifications that an employee must possess in a particular type of professional activity.

According to Article 15 of the Labor Code, the specialty determines the job function, while the qualification is a reflection of the level of skill within the specialty. Accordingly, the Ministry of Labor, having introduced the professional standard "Accountant", thereby establishes the qualifications that are needed to work in this specialty.

The professional standard requires the chief accountant to prepare and present the financial statements of the entity economic activity. Clarifying this generalized function, it should be noted that in 2019 the chief accountant must:

engage in the preparation of accounting;
prepare consolidated financial statements (according to IFRS);
realize internal control over accounting and preparation of accounting (or financial statements);
maintain tax records, as well as engage in tax planning and tax reporting.

Here you should pay attention to some points. In particular, in accordance with the requirements relevant for 2019, tax reporting is classified as financial. In principle, such a decision of the Ministry of Labor can be called fair, since the amounts received as a result of tax accounting will certainly be displayed on accounting accounts.

The labor department believes that an ordinary specialist will not be able to keep tax records. The professional standard in force in 2019 clearly states that in such documents as employment history and an employment contract, the only specialist who is engaged in reporting at the enterprise should be called the chief accountant. Meanwhile, an ordinary accountant, in accordance with the professional standard, should be engaged in generalizing the facts of the economic life conducted by the subject of economic activity.

For the employer, it would be appropriate to differentiate the qualifications of the accountants working for him. It should be provided for the presence in the staff of such positions as a site accountant who will deal with the accounting of materials, fixed assets, calculations, and so on, an accountant-trainee (accountant assistant), a senior accountant. At the same time, for each category, the scope of its responsibilities should be described in detail in the corresponding job description.

Generally speaking, the professional standard "Accountant", developed by the Ministry of Labor, requires professional qualities and the knowledge of specialists in this profession - both ordinary and chief - the highest possible requirements.

Each of the specialists, guided by the current professional standard, can determine for himself some specific areas for improving his own professional qualifications. In particular, today an accountant needs to know the basics of the current legislation in such areas as medical and social insurance, archiving. In addition, a specialist in this profession should also know the basics of labor, civil and customs legislation.

At the same time, the professional standard does not require mandatory knowledge of IFRS. Consolidated financial statements are compiled by the chief accountant by transforming those contained in those compiled according to Russian rules registers of the accounting report data. There are also a number of rather high requirements regarding the knowledge of an accountant. It is worth noting here that the Department of Labor did not provide for any reduction in the requirements for specialists keeping records under special tax regimes or for small enterprises.