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 certificate of a professional accountant 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 professional accountant certificate 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 allows you to ultimately 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, it is displayed overall score examinee, after which a decision is made on the issuance of 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 activity. professional activity.

Article 15 Labor Code, the specialty determines the labor 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.

From the chief accountant professional standard requires the preparation and presentation of the entity's financial statements economic activity. Specifying this generalized function, it should be noted that in 2019 Chief Accountant must:

• engage in the preparation of accounting;
• prepare consolidated financial statements (according to IFRS);
• realize internal control over bookkeeping and accounting (or financial reporting);
• 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 resulting tax accounting the amounts will certainly be displayed on the 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 relevant 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 themselves some specific areas for improving their 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, archives. 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.

Whether there is a normative 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 established qualification requirements, necessary for the employee to fulfill certain labor function, 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, occupational standards are not mandatory, and employers, as well as educational establishments may use them as a kind of reference when hiring applicants, when writing a job description, or when compiling 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 December 6, 2011 No. 402-FZ “On Accounting”, the chief accountant in an OJSC (with the exception of credit organizations), insurance organizations and non-governmental pension funds, joint-stock investment funds, managing companies of mutual investment funds, in other economic entities, securities which are admitted to circulation at organized auctions (with the exception of credit institutions), in the management bodies of state off-budget funds, 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 for at least three years out of the last five calendar years, and in the absence of 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. exhaustive list grounds for termination employment contract with an employee established in Art. 81 of the Labor Code of the Russian Federation. 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)

Now the certificate of the chief accountant is often asked from applicants who wish to take vacant position. And his absence can push potential employer on the idea of ​​a lack of a sufficient level of professionalism. That is why current professionals are advised to focus their efforts on obtaining a certificate of chief accountant. In the future, this could be a major step towards career ladder.

What it is?

The certificate of the chief accountant is needed so that the specialist can document his professional competence. Its presence allows you to perform the work of the fifth level in accordance with the requirements that apply to professional accountants.

Certificates are divided into two types:

• for commercial companies;
• for government organizations.

Why do you need a certificate of chief accountant?

The job of an accountant has become more difficult in recent years. It's justified big amount changes in legislation. Performing daily work duties, the accountant does not find extra time to follow them.

However, employers are not interested in hiring unqualified specialists who make mistakes in their professional activities. That is why the certificate of the chief accountant is needed for both. It allows a specialist to confirm qualifications, and gives the employer confidence that he is hiring a worthy candidate.

Against the backdrop of the introduction of a professional standard for accountants a large number of companies when hiring employees require the presentation of a certificate. This condition may apply to new employees or existing ones.

The certificate of a professional chief accountant to some extent acts as a guarantee that the candidate is more mobile and has better qualifications compared to colleagues who do not have the appropriate document. This creates some advantage when moving up the career ladder or getting the desired position.

The profession of an accountant implies the need to keep track of changes. Insufficient competence of a specialist may result in fines for the employer. That is why having a certificate will allow you to confirm your knowledge and increase your attractiveness in the eyes of your superiors.

Requirements for obtaining an accounting certificate

It is curious that the document is not issued to everyone. To get it individuals must meet a wide range of requirements. It's worth checking them out in advance.

1. Higher education in economic specialty.
2. Three years of experience in one of the leadership positions.
3. It is possible to have a secondary specialized education with five years of work experience.
4. A criminal record for economic crimes is not allowed.

Compliance with these requirements allows you to apply for a certificate of chief accountant. However, the corresponding document will be issued only when successful delivery qualifying exam.

How to get a?

Professionals who want to get a certificate of chief accountant will need a serious attitude. Because the whole process is quite long and complicated. It includes several stages:

• education;
• intermediate certification;
• qualifying exam.

Education

Specialists who apply for this document must first of all undergo training. Training for the certificate of the chief accountant can be completed at an accredited center at the IPA of Russia. It also includes auditors. Certification of accountants has been carried out for more than two decades - since 1997.

During the training period, applicants will learn the procedure for issuing a document. As well as the features of joining the number of active members of the IPB of Russia. The same accredited center should help with paperwork, as well as their subsequent transfer to the territorial IPB.

You can also study at other institutions. There are vocational training centers with a license, as well as accreditation of the ISP of Russia. Based on these documents, organizations can issue certificates.

Intermediate certification

Based on the results of professional training, a knowledge test is carried out. In fact, this is just an intermediate certification. So to speak, a rehearsal before the real exam. It is held in the same center where the accountant was trained.

However, in some cases, applicants can go through it on the website of the IPB. This opportunity is provided for specialists who have mastered all curriculum when using materials previously developed by IPB.

In order to obtain admission, the applicant must not only provide a completed package of documents, but also pay an entrance fee to the territorial IPB. It is at this institute that you need to clarify the nuances - for example, which documents should be provided and which details to pay for.

qualifying exam

This is the final stage for those who are interested in obtaining a certificate of chief accountant. Only those who successfully passed the previous certification are allowed to take the exam.

In fact, they receive a certificate of the chief accountant remotely. Electronic testing accountants hand over on the website of the IPB. In this case, the organizer is the territorial institution. After successfully passing the test, the candidate is issued a certificate, and is also recognized as an active member of the Russian ISP.

If it is not possible to cope with the qualification after the first attempt, the candidate is allowed to retake it twice. There is some time limit. For two retakes, the accountant is given no more than three months from the date of the first test.

Important nuances

It is not enough just once to get a certificate of the chief accountant and safely forget about it. You will have to spend forty hours annually on training in order for the document to remain valid. That is why the presence of such a certificate seriously increases the competitiveness of an accountant in the labor market.

Information about the candidates who successfully coped with is entered into the Unified Register. From it, the employer can learn a lot about his employee, namely: the date of entry into the ISP, the moment of the last advanced training. The information is kept for five years.

The period of validity of the certificate is three years. If during this period the accountant regularly made contributions and timely improved his qualifications, the document will be extended for the same period. There is no need to retake the exam.

Not every specialist can get. The certificate is issued only to accountants with a higher economic accounting education, with experience as a chief accountant (or deputy) or teacher () in accounting, and for at least three years. Call one of the training and methodological centers at the Institute of Professional Accountants of Russia and sign up for a course. Classes three times a week in the evenings, there are also weekend groups, so you can take it in parallel with the main work.

Apply and get trained in one of the accredited training centers. Training course"Training and professional accountants" consists of 240 academic hours. It was developed in accordance with the “Measures for the implementation in 2001-2005 of the Reform Program accounting”, which were approved by the Government of the Russian Federation in 2001. Training can be obtained in different areas: chief accountant, accountant, financial, financial consultant. Courses can also be basic or advanced. At the end of the course, you will in any case receive a certificate of completion. If you want to become a professional accountant, you will have to take exams.

The exam is held in two stages. Stage 1 - orally, which is accepted by the teachers of the teaching educational and methodological center. Having passed it, the trained specialist is allowed to the second stage. Stage 2 - written exam. The second stage is carried out by the Institute of Professional Accountants of Russia (IPBR). It is the IPBR that decides on the issuance of a certificate of a professional accountant. This certificate is valid for five years. In order for an accountant to have the right to renew a certificate, he must constantly undergo advanced training. That is why a certificate is so often required for admission - it is a clear proof that an accountant does not stand still in his professional education.

Tip 2: How to get a professional accountant certificate

The certificate of a professional accountant in our country is not a mandatory document for every specialist in this field. However, employers are increasingly giving preference to accredited accountants, and in some reputable organizations, applicants for the position of chief accountant without a and are not considered at all.

Instruction

You can apply for a professional certificate if you have:
- or a diploma of a candidate (doctor) of sciences in the specialty "Accounting,";
- work experience of at least three years in the position of chief accountant, teacher of education, head / deputy head of the financial department or in other senior positions where knowledge of accounting is required;
- successful completion of the course "Training and certification of professional accountants" (240 academic hours).

Pass the vocational training You can take the course "Training and Certification of Professional Accountants" at the Institute of Professional Accountants of Russia (IPBR) or at one of the accredited training centers. Training is carried out in several directions: the main

A successful career as an accountant depends largely on the basic knowledge and practical experience work. A document confirming his competence in the field of accounting is a special document - a certificate. Consider how to get a certificate of a professional accountant, and what you need to do for this.

Certificate: general information

The certificate of a professional accountant is proof that this employee has a desire to perform his duties at the highest professional level. In addition, the certificate confirms that the accountant has the necessary skills and relevant knowledge.

A certificate is a document, therefore, in order to receive it, you need to prove your worth as an accountant. To do this, you need to take special courses and pass exams.

The Labor Code (LC) of the Russian Federation does not oblige an accountant to have this document. On the other hand, the professional standard "Accountant" No. 35697 dated January 23, 2015 obliges the presence of a prof. standard and requires the number of the accountant's certificate to be indicated in certain positions of accounting documents. When considering an applicant for the position of an accountant, employers give preference to specialists with this certificate.

The essence of the certification is that the accountants in managerial positions should be aware of all the innovations, be able to apply new methods in practice, and fulfill their official duties at the required level.

Requirements for applicants for certification of professional accountants

The conditions for obtaining a certificate are:

• Higher education in economics and at least 3 years of experience in a managerial accounting position. These positions are:
• Chief Accountant,
• accounting teacher,
• head (or deputy head) of the financial unit of the enterprise;
• an alternative to the previous paragraph: the presence of secondary economic education and work experience in the above positions for at least 5 years;
• no criminal record for economic crimes;
• training in special accounting courses;
• Successful passing of exams at the end of the course.

Accounting courses

The certification of professional accountants and preliminary training are carried out by accredited educational and methodological centers at the Institute of Professional Accountants of Russia (IPBR). There are such centers in many cities of the Russian Federation. To register for the course, you must apply there.

Classes in courses for certification can be conducted in 2 forms of training:

• evening, classes are held after the working day, the total duration is about 9 weeks;
• training on weekends, the total duration is about 2.5 months.

For both forms of study, the duration of the course is 260 hours.

The Accounting Certification Course for Professional Accountants is a comprehensive training that includes many subject-based classes in the following disciplines:

• accounting (basic course);
• financial statements;
• basics of audit;
• financial management;
• analysis of financial activity;
• taxation;
• legal support of economic activity.

The list of documents for attestation and entry into full members of the IPB of Russia:

• Application for joining the Full Members of the IBA of Russia
• Application for information in single register professional accountants - members of the IPA of Russia
• Application for certification
• Documents on education, training
• Documents confirming the necessary practical work experience
• Copy of passport pages
• A copy of the payment document confirming the payment of the entrance fee to the ISP of Russia
• Color photographs 3×4 cm - 2 pcs

After completing the training in the above disciplines, a certificate of attendance at these courses is issued, which indicates that additional education. To obtain a certificate of professional accountant, you must pass the prescribed examinations. Only upon successful completion will a certificate be issued.

The exam is a 2-stage test:

• Stage 1 - a written-oral exam, which is taken by the teachers of the center where the training was conducted. If this stage successfully passed, then the listener is allowed to the 2nd stage of the test;
• Stage 2 - a written exam taken by specialists directly from the Institute of Professional Accountants.

After successfully passing the two-stage exams, IPBR specialists make a decision on the possibility of issuing a certificate of a professional accountant.

Watch a video that will tell you in detail about the professional standard for accountants

Validity period of the certificate and the possibility of its renewal

The certificate of a professional accountant is not unlimited, its validity period is 5 years.

An extension of the validity period is possible only if the following conditions are met:

• joining the IPBR;
• regular payment of membership dues;
• annual training at 40-hour advanced training courses.

Refresher courses are the continuous maintenance of the acquired knowledge and skills at a high professional level.
It is the fact of having a valid certificate that guarantees that the accountant who has it is aware of all recent changes in the law and knows how to apply them. After all, without passing the advanced training courses, the certificate will become invalid.

More detailed information about obtaining a certificate of a professional accountant can be obtained by writing in the comments