An accountant works directly with the company's capital, and therefore employers' requirements for him are quite high. Everyone wants to see in this position a specialist with a higher education, many years of experience, impeccable knowledge of the law and tax optimization skills.
But is it really that important? Is it possible to build a successful career as an accountant without a university diploma and 40 years as an ordinary specialist? Let's figure it out.
What the law requires
The basic document regulating accounting in the Russian Federation is Federal Law No. 402-FZ dated December 6, 2011. In Art. 7 of this regulation states that the chief accountant must have:
- higher education;
- work experience in the specialty;
- no criminal record on economic charges.
However, these requirements are imposed on accounting managers not of all enterprises, but only of certain forms of ownership. These include: PJSC, insurance organizations, non-state pension funds, joint-stock investment funds, mutual fund management companies, government agencies and public sector organizations.
It is noteworthy that the law does not require the chief accountant to have a specialized higher education: economics, accounting and auditing, financial.
Another regulatory document - the state professional standard, approved by Order of the Ministry of Labor dated February 21, 2019 No. 103n., is advisory in nature.
It details the requirements for the qualifications of an accountant and chief accountant: i.e. a set of skills, knowledge and professional abilities that a specialist must have in order to work in these positions.
The professional standard uses 4 qualification levels (until 2019, only two were described).
Additional requirements according to the Professional Standard:
- The chief accountant of an enterprise needs to improve his qualifications at least once every 3 years (120 hours, but not less than 20 hours in each year).
- You can become an ordinary accounting specialist with secondary education and without work experience. But in order to reach the rank of chief accountant of the 7th and 8th levels, you will have to obtain a higher education and undergo advanced training programs.
Professional standard is a document of a recommendatory nature. It becomes mandatory for use only after it has been introduced at the enterprise, i.e. The relevant LNAs were adopted, job descriptions were brought into compliance, and a manager’s order was issued.
Can an LLC refuse to hire a chief accountant who does not have a higher education?
No, if the Company at the time of employment has not adopted the professional standard approved by Order of the Ministry of Labor dated February 21, 2019 No. 103n.
Can an employer fire a chief accountant who does not have a higher education after the adoption of a professional standard?
No, if an employee was already working at the enterprise at the time of the introduction of the professional standard, the employer must send him to professional retraining or advanced training courses.
Get stuck in one place
Even if you don’t need to look for a job right now, think about whether you want to stagnate in one place and do routine work all your life. Imagine how tired you will be of this state of stagnation in 10-15 years. But a whole world of new opportunities for career growth opens up for an accountant: chief accountant, financial director, senior economist, management accounting specialist, auditor, etc. But all this can be realized only under the condition of constant self-development. After all, a new position carries new responsibilities, new competencies and responsibilities. And if you want to get off the ground and move to a new stage in your career, you can’t do without advanced training.
What education to get
Let's move on to the main question - where to go to study.
It all depends on the goal that the future specialist sets for himself: to obtain the position of an ordinary accountant in a company, build a career as a chief accountant, provide freelance services, or become the owner of his own accounting business.
You can study to become an accountant either full-time or remotely; such specialization is available in higher and secondary specialized educational institutions. You can enroll in a professional retraining program only if a specialist already has or is in the process of obtaining secondary vocational and (or) higher education (Article 76 of the Federal Law of December 29, 2012 No. 273-FZ “On Education in the Russian Federation”).
If you have a diploma from any university, but you decide to change your field of activity, it is best to choose courses.
Goal 1: independent accounting of a small company.
Short-term courses in accounting and taxation are sufficient. Choose a program that will introduce you to the processing of material assets and teach you how to calculate the amount of taxes and wages.
Goal 2: building a career as an accountant from scratch.
You can start your career with secondary vocational education or by undergoing professional retraining in accounting.
Goal 3: creating your own accounting business.
In this case, in addition to specialized education, special knowledge and managerial skills and compliance with professional quality standards will be required.
You can get them remotely, for example, at the International School of Accounting Business. BB School is not your typical business training for executives. The project is focused specifically on developing your own accounting business, training outsourced experts in the field of accounting services with a high level of service and standards.
Qualification requirements
Having a bachelor's or master's degree is perhaps the first requirement for a chief accountant, which means you still have to graduate from a specialized department. In addition, a valuable chief accountant is also an employee with certificates that confirm that some additional international special standard has been mastered (most often CAP/CIPA), because Russia trains financial specialists mainly to work in the national legal field. In addition to education, an applicant for the vacancy of a chief accountant can count on the position only if the total practical experience (experience) of his work in the profile is at least 3 years out of the last 5 calendar years, and in the absence of higher professional education - at least 5 in the last 7 years. At the same time, the accounting professional standard is especially strictly observed in budgetary institutions, as well as structures operating with state support, while for commercial organizations it acts more like an average guideline when selecting potential employees.
What is the difference between studying at a university and taking courses?
Studying at the university involves full-time, part-time and distance learning. In any case, a bachelor's degree will take 4 years, and a master's degree will take 5-6 years. You cannot become a chief accountant of a joint-stock company or a government agency without higher education and serious work experience. But do not forget that the law does not impose such requirements for managers of LLCs and individual entrepreneurs.
The courses last much less: a few months from admission to receiving a certificate in hand. As a rule, the knowledge gained is enough to keep records in a small company, take on clients for outsourcing and accounting audits. Another thing is how professional the material presented by the organizers of such courses will be.
The world's first professional standard for accounting outsourcing was developed at the BB School. The training course is accredited by the British Association IAPBE. BB School in numbers is:
- 12 years of effective work;
- more than 300 successful students;
- 1st place in the world business community in the accounting outsourcing niche.
Mandatory advanced training for accountants: what happened recently?
What advanced training is can be found in regulatory documents. In short, the purpose of this type of training is to ensure that the employee meets a certain professional standard and is qualified to hold his position.
As already mentioned, advanced training courses are required to take:
- medical workers (doctors, nurses and paramedics);
- teaching staff (teachers, lecturers, kindergarten teachers, etc.).
Industries where advanced training is recommended include:
- cadastral affairs;
- land management;
- construction;
- transport security;
- environmental safety.
As you can see, accountants do not fall into any category. So, is it necessary for them to improve their qualifications?
If you look at the professional standard, it turns out that the accounting profession has several qualifications (levels). Until recently, there were only two of them - 5 and 6, and an employee could undergo advanced training at his own discretion. The initiative can also come from the employer, who decides whether it is advisable to send an accountant to such courses at the expense of the company’s budget.
Is there a chance for distance education?
Many people still fear that online education is not taken seriously by employers. However, as statistics show, the level of distance learning has been steadily growing in recent years. According to data published by RBC, the share of online education in Western European countries, Japan and the USA is about 30%. In Russia, according to forecasts, in 2022 it will reach 19-20%.
Accounting and auditing is one of those specializations that can be mastered remotely without loss of quality.
What are the advantages of remote control:
- the opportunity to study with the best teachers from anywhere in the country or the world,
- gaining knowledge at a convenient time, without interrupting work,
- free access to training materials, webinar recordings, and the ability to access them during the course.
Where to study to become an accountant
When choosing an educational institution, you should evaluate the program offered, paying attention to its goals. Some universities provide a strong theoretical base, while others rely on practical skills.
Today you can become an accountant in the following ways:
1. Enroll in courses.
The duration of training is from two months to six months.
Here the student receives theoretical knowledge with which he can get a job as an accountant. 2. Go to college.
How many years you need to study in this case depends on the institution.
As a rule, the duration of training does not exceed three years. During this period, the student will receive the basic knowledge required to begin activities. However, this education is not enough to occupy the position of chief accountant. 3. University
– it will take 4-5 years to obtain a specialty. Students admitted after 11th grade based on the results of the Unified State Examination receive knowledge that is sufficient to actively advance their career in any direction.
You can study full-time or part-time - the educational material is presented on the basis of time-tested and new teaching methods. Innovative teaching methods take into account the specifics of learning, and therefore are no less effective than traditional approaches.
Types of accountants
Before you get an education, you should decide on the direction. To obtain one, you can enroll in college after 9th grade, while for the other, you must submit documents to a higher education institution.
Accountants are:
✔
Junior employees
who must know the accounting system, the nuances of tax and commercial legislation.
Specialists maintain reports, usually in small organizations. ✔ Economists
are chief accountants who can count on a successful career.
Responsibilities include analysis of the company's financial activities, auditing, business accounting and much more. ✔ Auditors
– a highly qualified specialist who conducts internal and external audits and analyzes economic indicators.
