Advanced training according to the professional standard “Accountant”

In the age of information technology and the rapid development of business processes, accounting takes on new forms. A qualified accountant who keeps up with new technologies is valued by the company and is not left without work.

To acquire up-to-date knowledge, you can take advantage of advanced training courses offline or online, without interrupting your main activity.

Choosing a training center is a task that requires a careful approach and careful analysis.

What is IPB Russia?

In the spring of 1997, with the participation of the Ministry of Finance of the Russian Federation and a number of higher educational institutions and public organizations, the Institute of Professional Accountants (IPB) was created. Today, this non-profit structure unites dozens of certified professional teachers, leading enterprise specialists in the field of accounting.

The main goals and objectives of the IPB are coordination of the activities of qualified specialists within a single system.

• The Institute brings together professionals in the field of accounting and auditing, organizations providing services in the field of economics and finance. This includes centers that train future specialists or improve the skills of accountants, economists, and financial management.
• Certification of the qualifications of accountants and financiers in order to increase their professional status and attractiveness to employers.
• Prompt response to changes in legislation in the field of economics and accounting, informing IPB members about these innovations and additions.
• Forming a positive opinion of society about accounting specialists, professionals in the field of auditing and consulting services. Improving the activities of personnel of economic entities.
• Development of new methodology and methods of financial reporting, economic audit, consulting. Introduction into practice of a new methodology that meets the requirements of international standards in the field of economics and finance.

Changes are required in accounting activities, as a result of which the accountant should become not a calculator, but a high-level economist. The formation of a professional certification system is a key point in this process.

The Institute of Professional Accountants and specialists from the Ministry of Finance have developed the Regulations on the certification of accountants and the Procedure for conducting qualifying exams for the title of professional accountant. The documents were approved by the Interdepartmental Commission for the Reorganization of Accounting and Financial Reporting.

Materials on the application of the professional standard

Materials on the application of the professional standard “Accountant”, prepared by experts from the IPB of Russia

IPB Russia, the main developer of the professional standard “Accountant,” ensured the updating process and supported the project at all its stages. Therefore, the IPB of Russia is starting a series of publications that will help employers and accountants themselves take advantage of all the advantages of the new edition of the standard and “expand” the bottlenecks associated with the use of professional standards. standards. The materials were prepared by experts from the IPB of Russia and are based on questions received by the developer, and also take into account the nuances of discussions that took place for more than two years on different platforms.

Let us highlight the main and most significant changes in the updated professional standard “Accountant”:

1. For employees of accounting services, there are 4 qualification levels (in the previous version there were 2). Thus, depending on the nature of the work functions and actions performed, as well as the degree of authority and responsibility, the qualifications of accountants are differentiated from level 5 to high level 8. The new 7 and 8 qualification levels are intended for employees of accounting services of economic entities with a complex organizational structure, large holdings and accounting outsourcing companies.
2. The introduction of additional qualification levels will ensure that the specifics of the work of heads of accounting services are taken into account, which involves increased complexity and is accompanied by increased responsibility, and will also help improve educational programs for accountants.
3. Clarifications have been made to the qualification requirements for employees at levels 5 and 6, which will help heads of accounting and personnel services in determining the need for advanced training of accountants.
4. There is a requirement for advanced training in the amount of at least 120 hours over 3 years for employees of accounting services, starting from level 6. This requirement, similar to the requirement established for auditors, will reinforce actual practice, since the accountant is required to keep abreast of constantly changing legislation.

Other materials

• Recommendations for applying professional standards in an organization are available on our website

  Our website contains Recommendations for the application of professional standards in organizations, developed by the Federal State Budgetary Institution “All-Russian Research Institute of Labor” of the Ministry of Labor of Russia.

• Assessment of the completeness and quality of the professional standard “Accountant”: results

  The working group to assess the completeness and quality of the professional standard “Accountant”, formed by the Commission on Professional Qualifications in Accounting, summed up the results of the survey of employers. The working group conducted this survey in accordance with the commission’s decision dated June 3, 2016.

• Professional standard “Accountant”: explanations and comments

  The professional standard “Accountant” has been in effect for a year and a half. IPB Russia, as the developer of this document, is obliged to monitor its application. The analysis showed that the application of the professional standard raises many questions among both employers and employees of accounting and financial services. We discussed these issues during the round table.

• All government agencies must approve schedules for the implementation of professional standards

  This was announced by Deputy Minister of Labor and Social Protection of the Russian Federation Lyubov Eltsova at a seminar on the application of professional standards, which was organized by the Russian Ministry of Labor for federal executive authorities and their subordinate institutions.

• Changes will be made to the professional standard “Accountant”

  On April 22, 2016, by decision of the Council for Professional Qualifications of the Financial Market, a new edition of sections 3.1 and 3.2 of the professional standard “Accountant” was approved. This edition was prepared by the IPB of Russia.

• Open webinar on the system of professional qualifications

  On March 30, 2016, the RSPP hosted the first open webinar on the system of professional qualifications.

• The law on independent assessment of qualifications has been submitted to the State Duma

  The bill provides for the formation by associations of employers and trade unions of a system of independent assessment of qualifications for compliance with professional standards, based on trust in the quality of this assessment on the part of employers and citizens.

• The Russian Ministry of Labor explained how to apply professional standards

  The website of the Russian Ministry of Labor contains information on the application of professional standards. The document, in particular, states that state and municipal organizations should analyze the professional competencies of employees for compliance with professional standards.

• The costs of assessing qualifications can be taken into account for taxation

  At a meeting of the Government of the Russian Federation, which took place on March 24, 2016, the issue of forming a national system of professional qualifications was considered. As follows from the report of the Minister of Labor and Social Protection of the Russian Federation M.A. Topilina, several bills have been prepared that should have a positive impact on the process of introducing professional standards.

• Who and how will determine that an accountant’s qualifications meet the requirements of the professional standard “Accountant”?

  Currently, the country is creating a national system of professional qualifications. By Decree of the President of the Russian Federation of April 16, 2014 No. 249, the National Council under the President of the Russian Federation for Professional Qualifications was established.

• Are accountants required to confirm their qualifications in accordance with the professional standard “Accountant”?

  Currently, the legislative basis for the national system of professional qualifications continues to be formed. Some of the regulatory legal acts have already been adopted, the other part is in the process of discussion.

• “The qualifications of a specialist who has passed our certification meet the requirements of the professional standard “Accountant”” - interview with the President of the IPB of Russia L. I. Khoruzhy

  We talk with the President of the IPB of Russia Lyudmila Ivanovna Khoruzhy about the reasons why the IPB of Russia took the initiative to independently develop the professional standard “Accountant”, the prospects for its application, and the Institute’s certification system based on this professional standard.

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• IPB of Russia conducts a series of meetings and webinars on the application of the professional standard “Accountant”

  The Directorate of IPB of Russia holds webinars and meetings with managers and employees of the educational center and TIPB on issues of approval of the professional standard “Accountant” as the basis for professional certification of the IPB of Russia.

• Report on the round table “Application of the professional standard “Accountant” by economic entities of Russia”

  On February 25, 2015, a round table “Application of the professional standard “Accountant” by economic entities” was held, which was organized by the IPB of Russia. The purpose of the round table was to explain the provisions and logic of the development of the professional standard on the part of the IPB of Russia, as well as to discuss the procedure for applying the standard and its further development.

"Accountant" - professional standard of 2022

The regulation on the professional standard was approved by Order of the Ministry of Labor of Russia No. 103n dated February 21, 2019. Professional standard 309 contains requirements for the qualifications of an accountant and chief accountant. The description of the job responsibilities of an ordinary accounting employee includes the following provisions.

• Accounting is the recording of primary documents of an economic entity, monetary measurement of the organization’s activities and generalization of facts.
• Preparation and presentation of financial statements of the enterprise - control of accounting within the company, maintaining tax reporting, in particular tax reports and declarations, tracking cash flows.
• Financial reporting of an economic entity that has separate divisions - maintaining and reporting on the activities of divisions allocated to separate balance sheets.
• Consolidated reporting - control and methodological support for the preparation of reports for a group of organizations, management of the process of providing the necessary documentation of an economic entity.
• Providing services to subjects for maintaining financial records and preparing tax returns, in the field of accounting and tax consulting, as well as consultations in related areas, for example, conducting financial analysis within the organization.

Labor functions

Despite the designated categories of specialists, the professional standard initially approved by the Government of the Russian Federation contained only two groups of labor functions:

• group A. Accounting (skill level 5);
• group B. Preparation and presentation of financial statements of an economic entity (skill level 6).

From April 6, the following will be added to the accountant’s professional standard 2022:

• group C. Preparation and presentation of financial statements of an economic entity that has separate divisions (skill level 7);
• group D. Preparation and provision of consolidated reporting (skill level 8);
• group E. Providing accounting services to economic entities, including preparation of financial statements (skill level 8).

For more information about descriptions of qualification levels, see Order of the Ministry of Labor of Russia dated April 12, 2013 No. 148n.

The descriptive part of possible job titles includes:

• accountant;
• accountant category I;
• accountant II category;
• Chief Accountant;
• head (manager, director) of the accounting department (management, service, department);
• head (manager, director) of the department (service, department) of consolidated financial statements;
• Director of Operations Management;
• Director of Accounting Outsourcing;
• Commercial Director;
• Director of Business Development.

The variety of names of professions in the accounting and financial sector proposed in the new standard fully reflects reality. And if the organization has introduced other job titles, they may remain unchanged.

Professional standard for chief accountant

The main provisions of the job description have been approved and must be based on legislative acts (clause 4 of article 7 of Federal Law No. 402, clause 5 of article 7 of Federal Law No. 402, Resolution of the Ministry of Labor of the Russian Federation No. 37 of 08/21/1998).

In 2016, Federal Law No. 122 of 05/02/2015 came into force, which introduced a number of significant changes in terms of professional standards. The law divided employers into two groups: those required to comply with the standards for chief accountants and those who can consider the provisions of the law as a guideline in developing the job responsibilities of the head of accounting.

However, there are points that all organizations must comply with.

• The chief accountant has a higher education, experience in this position and no criminal record.
• Compliance with laws that take into account the requirements for the head of accounting, which have their own nuances due to the characteristics of the enterprise’s industry.
• Following regulatory and other documents that establish any benefits or restrictions for the chief accountant of the organization.

In terms of other job responsibilities, heads of economic entities who are obliged to apply the provisions of the law have been using the professional standard “Accountant” since July 1, 2016. Application of the standard is mandatory for government agencies and legal entities in which government participation in activities predominates. It is also necessary to comply with the requirements of the Accountant standard when developing the Federal State Educational Standard for educational institutions.

There have been no fundamental changes in the professional standard for accountants in comparison with the basic documents. Provisions have been added regarding the development of modern digital technologies: computer skills, knowledge of special programs, free use of the Internet and electronic communications. The wording of current tax and financial legislation has been clarified. A number of additional functions required by employers have been agreed upon.

Registration rules in 2020

The current legislation does not officially approve the procedure for developing and issuing job descriptions. However, organizations should adhere to the following general rules:

1. this document is prepared in writing;
2. when drawing up, the provisions of relevant professional standards and legislation in force in a particular area should be taken into account;
3. The finished draft job description must be approved by order of the head of the organization.

From this moment on, this document falls into the category of local regulations in force at the enterprise. In this case, it must be unconditionally observed by specialists with appropriate qualifications.

In general, any job description, including for an accountant-cashier, has the following standard structure:

• general provisions;
• job responsibilities;
• specialist rights;
• responsibility.

General provisions

This section of the job description usually describes general and organizational issues related to the job. We are talking about the following points:

• the category to which an employee of this level belongs (usually a specialist);
• procedure for hiring and dismissal from a position;
• subordination;
• procedure for replacing a cashier in the event of his absence;
• general requirements that a person applying for such a position must meet (education, experience, etc.);
• a list of competencies that a specialist must have.

The “General Provisions” section necessarily contains a list of regulatory documents that the accountant-cashier must follow in the performance of his job duties.

Responsibilities

The list of functional responsibilities of an accountant working at the cash register is quite wide and varied. The list of his main work tasks includes:

• accepting cash from various counterparties of a business entity;
• issuing money from the company's cash desk;
• registration of incoming and outgoing transactions in the prescribed manner;
• ensuring control over compliance with the cash limit;
• delivery of cash proceeds to a banking institution;
• receiving money from a current account;
• maintaining a cash book and preparing relevant primary documents;
• preparation of payment orders for further sending to the bank, etc.

All functions that a cashier accountant must perform must be described in detail in the job description. This will help avoid labor disputes in the future.

Employee rights

Like any other specialist, in addition to his duties, an accountant-cashier is granted certain rights. Typically, the list of powers includes the following standard items:

• independent decision-making within one’s competence;
• obtaining full information, including confidential information, which is necessary to perform functional duties;
• presenting recommendations and proposals for improving the current work scheme;
• reporting to management information about identified shortcomings, as well as putting forward demands for the creation of favorable conditions for carrying out work activities.

How to choose courses to prepare for certification?

The structure and content of certification programs are approved by the Presidential Council of the Institute.

The IPB Council has outlined the following requirements for applicants for obtaining a certificate according to the professional standard.

A Level 5 accountant examinee must satisfy the conditions for one of the listed provisions.

• Have a level of at least secondary vocational education, additional courses in accounting (advanced training or professional retraining). Practical work experience is not required.
• By the time of passing the certification, study at a university in the field of “Economics and Management” for at least 3rd year, without work experience.
• Have a certificate of secondary general education and special training in accounting, at least three years of work experience in the profession of “Accountant”.
• Possess a diploma of secondary vocational education in the direction of "Economics and Management", work experience in this case is not required.

To obtain a chief accountant certificate, the IPB has different requirements, depending on the level of the standard.

Thus, a level 6 chief accountant must meet the educational requirements of at least secondary specialized and additional education in the field of economics and finance. At least five years of practical experience in accounting or finance.

To obtain a level 7 chief accountant certificate, you must have a higher education in Economics and Management or higher education and additional training in the same field. At least three years of experience in an accounting and financial position.

The Level 8 certificate requires a higher education diploma in the field of Economics and Management and at least three years of work experience in accounting, financial reporting or auditing.

Availability of a higher education diploma and additional professional education in the field of economics and finance. In this case, it is required to have work experience of at least five years out of the last seven years in accounting or reporting, as well as auditing activities.

Main types of professional standards

Professional standard: Chief accountant

In its provisions, the standard reflects not just the average, but the highest possible range of knowledge requirements for both chief and ordinary accountants and their deputies.

These requirements are mainly reflected in documented rules for accounting, including the fact of generating reporting information.

Accordingly, chief accountants need to know:

• Fundamentals of legislative documents in all areas of the enterprise’s activities;
• Organizing the storage of documents in archives;
• Insurance;
• Customs;
• Preparation or transformation of consolidated financial statements according to IFRS;
• Knowledge of court decisions on controversial issues of accounting and tax accounting (especially tax);
• Other skills that are regularly updated and reflected in the standard.

At the same time, knowledge of IFRS is not required for the chief accountant. But this is necessary if the organization cooperates with foreign companies and they need a clear understanding of the performance and financial position of the Russian counterparty.

To work as a chief accountant, you must have either a higher education in the field of accounting, or professional, or additional. In this case, work experience must be at least 3 years.

We also consider candidates who have additional certificates or diplomas confirming the current level of training, or reflecting the acquisition of new, in-depth knowledge in accounting, analysis or auditing.

For the purposes of accounting in small businesses, there are no specific requirements for chief accountants that would reduce the range of knowledge and skills.

Therefore, the chief accountant, if there is one in a start-up or small business, must meet all the requirements presented in the standard.

To transfer an employee to another position, he must write a corresponding application. Detailed instructions for writing such a document are in this material.

Professional standard: Deputy chief accountant

The deputy chief accountant must have knowledge similar to the chief accountant, with the exception of the preparation of consolidated financial statements.

The Deputy Chief Accountant is the right hand of the Chief Accountant, so his knowledge should be maximized.

Educational requirements are similar to those indicated for a chief accountant. Additional certificates and diplomas are welcome.

How to draw up an order to reduce the number and staff? Examples and a sample document are available at the link.

In small business organizations, deputy chief accountants are most often absent. But if they exist, the requirements do not change.

Accountant Certification Certificate.

Professional standard: Accountant

Accountants may have less in-depth knowledge, but continuous professional development is their task. At a minimum you need to know:

• Organization of accounting at the enterprise and basic documents;
• Taxes and taxation;
• Fundamentals of accounting data analysis;
• Depending on the area for which the accountant is responsible, it is necessary to know the labor code, wage regulations, etc.

To carry out cost calculations, an accountant needs to have an understanding of the technologies used in the company, the organization of the production process and the management structure.

The education requirements for an accountant are no different from the education requirements for a chief accountant.

Every employee of the organization must undergo fire safety training. You will learn how this procedure is carried out in this publication.

Also, 2-3 years of work experience is required.

At the same time, it is important for accountants to have additional knowledge and skills in the area they lead.

For career prospects, an accountant must attend seminars at accredited educational institutions, pass tests for knowledge of accounting, and be approved in every possible way.

Calculation is also based on knowledge of industry instructions. The directory of positions of managers and other employees separately considers the official economist in the field of accounting and analysis.

Whether it needs to be excluded or should be reflected in the professional standard is being decided. The range of positions of employees involved in accounting is expanding every year.

Managers formulate requirements for them independently; they are not supported by documents in any way.

Keeping records in small and medium-sized businesses does not imply the presence of simplified requirements for these accountants. There are also no privileges for those companies that have a simplified or special taxation system.

Financial incentives for employees can improve the atmosphere in the company. An order for bonuses for employees requires proper drafting; see the link for a sample.

Documents that must be submitted for certification

The list of required documents includes:

• application according to the established template;
• educational documents in scanned form or in the form of photographs. Diploma or certificate of education, document on additional professional education (if the applicant does not have an economic education). Certificate of study at a university of at least 3rd year in a specialized field;
• confirmation of work experience certified by the organization, scanned or photographed. An extract from the work record or electronic work book (can be obtained on the Pension Fund website or on the government services portal). If there is no entry in the work book, you must submit an employment contract or a certificate from the employer about part-time work;
• matte photograph, size 3 x 4 cm.

Group A, or accountants with categories

In the Order of the Ministry of Labor dated December 22, 2014 No. 1061n, in contrast to the EKS, which distinguished three categories of accountants (first, second categories and the accountant directly), the requirements for the level of education are minimized: it is enough for employees to have a secondary vocational education. The provisions for practical work experience remained the same - at least three years.

But the new professional standard has changed the requirements for practical work experience and education. From 04/06/2019, accounting can be entrusted to persons who have a diploma of secondary vocational education or additional vocational education in special programs for non-core secondary education. To occupy the position of an accountant with the category, you will need at least 1 year of experience in a lower position.

As for functional responsibilities, they remained unchanged.

We study the professional standard “Accountant”

From this standard you will learn a lot of new things about your profession.

According to Article 195.1 of the Labor Code, a professional standard is a characteristic of the qualifications necessary for an employee to carry out a certain type of professional activity. In turn, qualifications must be understood as the level of knowledge, skills, professional skills and experience of an employee.

The rules for the development, approval and application of professional standards were approved by Decree of the Government of the Russian Federation dated January 22, 2013 No. 23. Since then, professional standards have been introduced for many professions. And finally, a professional standard for accountants has appeared. Like all other professional standards, this standard is intended for use (clause 25 of the Rules):

• employers - in the formation of personnel policies and personnel management, in organizing training and certification of employees, developing job descriptions, and establishing remuneration systems;
• educational organizations - when developing professional educational programs.

It is noteworthy that the professional standard “Accountant” is a normative, that is, a document mandatory for universal use, since it is registered with the Ministry of Justice of Russia. And of course, it has primary practical significance for the accounting workers themselves. Professional standards will help each accountant independently assess their professional level and outline areas for advanced training or additional training. Well, employers received a tool for assessing accounting employees.

The standard was developed by the NP “Institute of Professional Accountants and Auditors of Russia” (NP “IPB Russia”) and came into force on February 7, 2015. Let us characterize the structure of the document and focus on the innovations that it brought with it.

General information

According to the Standard, the main goal of an accountant’s professional activity is the formation of documented, systematized information about accounting objects in accordance with the legislation of the Russian Federation and the preparation on its basis of accounting (financial) statements that disclose information about the financial position of an economic entity as of the reporting date, the financial result of its activities and cash flows. funds for the reporting period necessary for users of these reports to make economic decisions. It must be said that this formulation reproduces (more precisely, combines) a number of provisions of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting,” which, however, is not surprising. True, Law No. 402-FZ directly mentions only such an official as the chief accountant.

Meanwhile, the Standard, despite its name, divides accounting workers into 4 basic groups (see table). The source of this classification is the All-Russian Classifier of Occupations OK 010-93 (approved by Resolution of the State Standard of Russia dated December 30, 1993 No. 298).

It is noteworthy that “accountants and finance and credit specialists” are included in the subgroup “Other senior professionals,” which also includes lawyers and economists.

The standard establishes the following qualification levels: for accountants - 5, for chief accountants - 6. The description of the levels was approved by Order of the Ministry of Labor of Russia dated April 12, 2013 No. 148n. In terms of powers, these levels require independent activity:

• 5th – for solving practical problems that require independent analysis of the situation and its changes;
• 6th – by determining the tasks of one’s own work and / or subordinates to achieve the goal.

In this case, a 6th level employee is responsible for the result of work performed at the level of a department (in our case, accounting) or organization. He is expected to have the skills to develop, implement, monitor, evaluate and adjust areas of professional activity or methodological solutions.

Labor functions

A labor function is work in a position in accordance with the staffing schedule, profession, specialty, indicating qualifications, or a specific type of work entrusted to the employee (Article 15 of the Labor Code of the Russian Federation). And an employment contract is an agreement according to which the employer undertakes to provide the employee with work for a specified labor function, and the employee undertakes to personally perform the labor function determined by this agreement (Article 56 of the Labor Code of the Russian Federation).

The standard (Section II) identifies two generalized job functions in the accounting profession:

• accounting;
• preparation and presentation of financial statements of an economic entity.

Please note that the second function includes tax reporting. Thus, tax reporting is classified as financial reporting. And in this regard, there is a “temptation” to extend Law No. 402-FZ to tax accounting. Indeed, the legislator used a compound term - “accounting (financial) statements”, from which two independent parts can be distinguished - “accounting statements” and “financial statements”. However, the interpretation of this terminology introduced by the Standard is unlawful. After all, the Ministry of Labor of Russia, which approved the Standard, is not a federal authority authorized to regulate accounting or taxation. Meanwhile, based on Article 4 of Law No. 402-FZ, the Standard is part of the accounting legislation...

In addition, the second function also provides for internal control of accounting and preparation of accounting (financial) statements. Let us remind you: in accordance with Law No. 402-FZ (clause 2 of Article 19), such control is carried out only by an organization whose accounting (financial) statements are subject to mandatory audit (except for cases where its head has assumed the responsibility for maintaining accounting records). That is, such a labor function is not a mandatory component of the generalized labor function.

We also note that the draft professional standard “Internal Auditor” is currently undergoing approval. In global management practice, internal audit is considered an integral part of the organization’s internal control system. In this regard, it is possible that the corresponding job function of an accountant will be adjusted.

The Standard also reveals an obvious logical inconsistency with Law No. 402-FZ. Namely: in Section II of the Standard, accounting is contrasted with reporting, while from paragraph 4 of Article 6 of Law No. 402-FZ it follows that accounting includes reporting. This is another very serious problem.

According to the Standard, accounting is carried out by an accountant and for this activity a secondary vocational education is sufficient, but at least three years of practical work experience is required - presumably in the status of an employee engaged in accounting operations and accounting. This group includes the cashier and timekeeper. It turns out that in the absence of the necessary experience, a university graduate can only be accepted into the position of such an employee and remain in it for three years. Agree, this is nonsense. It also seems that the labor functions of such employees are not specified in the Standard.

In passing, we note that the Standard does not disclose the content of the labor activity of “employees engaged in accounting operations and accounting.” Presumably, assistant accountants fall into this category. This status and the corresponding labor function are clear to all of us, but they are not recognized by the Ministry of Labor.

Each job function implies:

• labor actions;
• required skills;
• necessary knowledge.

In particular, the performance of the labor function “Acceptance for accounting of primary accounting documents on the facts of the economic life of an economic entity” presupposes:

• labor actions - preparation of primary accounting documents for transfer to the archive;
• necessary skills - to ensure the safety of primary accounting documents before transferring them to the archive;
• necessary knowledge - the basics of the legislation of the Russian Federation on archival affairs; internal organizational and administrative documents of an economic entity regulating the transfer of primary accounting documents to the archive.

We deliberately focused on fulfilling the requirements of the Federal Law of October 22, 2004 No. 125-FZ “On Archiving in the Russian Federation,” compliance with which many accountants neglect.

Take note of how the Standard interprets the “Final summary of the facts of economic life” function. It involves working with accounting registers.

Chief Accountant

The chief accountant needs a higher or secondary vocational education.

It turns out that an employee with an incomplete higher education (in the absence of secondary vocational education) cannot hold the position of chief accountant. However, in practice, such a situation is not uncommon, because before the Standard came into force, such a restriction did not exist in the general case (the education requirement is imposed in special cases listed in paragraph 4 of Article 7 of Law No. 402-FZ). And the Standard is a generally binding document. Does this mean that chief accountants without proper education are subject to dismissal due to inadequacy for the position held?

An exhaustive list of grounds for terminating an employment contract with an employee is established in Article 81 of the Labor Code. Among them (clause 3), indeed, a similar reason is provided - “inconsistency of the employee with the position held or the work performed,” but with the caveat - “due to insufficient qualifications, confirmed by certification results.” As you can see, lack of qualifications must be confirmed by certification. The procedure for conducting certification is established by labor legislation and other regulatory legal acts containing labor law standards, local regulations. However, since we are talking about certification for the presence of education, it is not regulated by labor law norms and only an educational organization has the right to conduct it. The Federal Law of December 29, 2012 No. 273-FZ “On Education in the Russian Federation” does not explain how an employer should act in such a situation. Paragraph 3 of Article 7 of the said law only states that persons mastering the basic educational program in the form of self-education have the right to undergo external intermediate and state final certification in an organization carrying out educational activities according to the corresponding educational program that has state accreditation. Obviously, this conflict of interests between the employee and the employer cannot be resolved by local regulations. As a result, according to the author, the dismissal of an “uneducated” chief accountant at the initiative of the employer is impossible. We also remind you: dismissal for “inconsistency” is allowed if it is impossible to transfer the employee with his written consent to another job available to the employer (either a vacant position or a job that corresponds to the employee’s qualifications, or a vacant lower position or lower-paid job).

The author would like to emphasize that she expresses her personal point of view in the absence of official explanations and rather identifies controversial issues than provides answers to them. Of course, the final word belongs to the Russian Ministry of Labor. The position of the Russian Ministry of Finance would also be very interesting. In general, it is strange to introduce professional standards without coordination with the relevant ministry - the Ministry of Finance of Russia. We find no information about such agreement.

The standard does not have retroactive force and therefore it is impossible to remove the chief accountant from the work he performs due to the lack of proper education. But you can and should follow the requirements of the Standard after it comes into force - by hiring a new chief accountant. It is logical to ask: what are the consequences if an employer hires a person for this position who obviously does not meet the educational standards? – According to the author, such a situation can be characterized as a “normal economic risk,” which is a circumstance that excludes the employee’s financial liability. The basis is Article 239 of the Labor Code of the Russian Federation. Further, according to the Constitution of the Russian Federation (clause “r” of Article 71), accounting is under the jurisdiction of the Russian Federation. Consequently, this area of ​​activity is of national importance. And the employer’s violation of the requirements of the Standard is an administrative offense provided for in paragraph 1 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation. And it entails a warning or a fine - for officials in the amount of 1,000 to 5,000 rubles, for legal entities from 30,000 to 50,000 rubles. Please note that from January 1, 2015, this norm is in force in a new edition introduced by Federal Law No. 421-FZ of December 28, 2013. And we will find a mitigation of liability: previously, the legislator did not provide for such a form as a warning; The administrative suspension of the activities of a legal entity for a period of up to 90 days has been cancelled.

As for the requirements for the practical work experience of the chief accountant, here the Standard mechanically copied the norm established by Law No. 402-FZ (clause 2, clause 4, article 7). But in Law No. 402-FZ, this requirement applies only to chief accountants of economic entities of certain categories. And after reading the Standard, one is left with the impression that it has extended this requirement to all organizations. Meanwhile, paragraph 5 of Article 7 of Law No. 402-FZ clearly states: additional requirements for the chief accountant (in excess of those established by Law No. 402-FZ!) may be established by other federal laws. But not a by-law adopted by the Russian Ministry of Labor.

The chief accountant must know the industry legislation in the area of ​​activity of the organization.

Additional educational programs

The standard allows for the possibility of additional professional education: for an accountant - according to special programs, for a chief accountant - according to advanced training and professional retraining programs. What is meant by such programs? — For the answer, let’s turn to the law on education.

Additional professional programs are advanced training programs and professional retraining programs (clause 2, clause 4, article 12 of Law No. 273-FZ). As for special educational programs, they are provided for students with disabilities (clause 3 of article 79 of Law No. 273-FZ). In most cases, various accounting courses do not provide additional professional education.

According to the author, the Standard does not indicate whether the presence of a document on professional retraining is a sufficient condition for working as a chief accountant. Advanced training presupposes its original existence.

Entry in the work book

The appearance of the Standard makes you wonder whether the requirements for entries in the work book will change?

Based on clause 3.1 of the Instruction, approved by Resolution of the Ministry of Labor of Russia dated October 10, 2003 No. 69, an entry is made in the work book about the specialty, profession, indicating qualifications.

Professional standards are subject to application by employers when forming personnel policies. Therefore, the entry in the work book of the employee performing the corresponding job function must comply with the Standard. But what, for example, should we do with the position “deputy chief accountant,” which is common in large companies? It is not provided for by the standard.

Another problem arises, no less serious. Law No. 402-FZ (clause 3 of Article 7) allows you to assign accounting responsibilities not only to the chief accountant, but also to another official of the organization. Often the labor functions of the chief accountant are performed by the financial director. But the Standard strictly linked qualifications to two specific positions - “accountant” and “chief accountant”. And thereby essentially obliges the organization to have a chief accountant - by introducing this position into the staffing table.

Finally, based on the Standard, we can conclude that an individual entrepreneur does not have the right to have a “simple” accountant on staff, since tax accounting must be carried out by no less than a chief accountant.

Let's sum it up

The document is very significant for the accounting industry, but its use raises a number of serious questions. One could turn a blind eye to the shortcomings of the Standard, but it is registered with the Russian Ministry of Justice. It is impossible not to apply the Standard in part that contradicts Law No. 402-FZ. Challenging regulatory legal acts is carried out in the manner established in Chapter 24 of the Arbitration Procedure Code.

In conclusion, let us inform you: professional standards for auditors and tax inspectors have also not yet been published and the author has not found any projects for them. It is curious that in the All-Russian Classifier of Occupations OK 010-93 these professions are not directly named. It features "state tax officials" and "state welfare and pension employees." Also mentioned is the “accountant-auditor (auditor)”, who is classified in the basic group “accountants and finance and credit specialists”. Finally, the All-Russian Classifier of Worker Occupations, Employee Positions and Tariff Grades OK 016-94 (introduced by Decree of the State Standard of Russia dated December 26, 1994 No. 367) provides for an “accountant-expert”. This type of accountant is not mentioned in the Standard. Apparently, the requirements for all “non-chief” accountants are the same.