Should accountants be certified? Procedure for training and certification of professional accountants. How to apply the professional standard on a voluntary basis
Publication date: 10/17/2016 05:40
Interview with Konstantin Viktorovich Edin
Executive Director of the Novosibirsk Territorial Institute of Professional Accountants and Auditors (NTIPBiA), member of the Presidential Council of the IPA of Russia.
Novosibirsk Institute of Professional Accountants and Auditors (NTIPBiA)
A professional accounting community that unites more than 11,000 representatives of the accounting profession in the Novosibirsk region. He is a representative of the regional network of the Institute of Professional Accountants and Auditors of Russia (IPB of Russia). Has been successfully operating for over 18 years.
Konstantin Viktorovich, you are a member of the Presidential Council of the IPA of Russia - the developer of the professional standard "Accountant" and, for sure, you have the most up-to-date and reliable information. What does the introduction of a professional standard for accountants mean?
The introduction of a professional standard for an accountant is a tightening of the requirements for education and work experience. That is, accountants will no longer be able to work without special training and experience. Especially if the applicant is applying for the position of chief accountant.
But, in fact, the introduction of standards is more significant for the employer. First of all, the employer needs to comply with all the provisions of professional standards himself and ensure that his employees comply with them.
Many in our market are afraid of the professional standard, because they work without special education, do not have any certificates, and that they will be obliged to fulfill these requirements. Is a professional standard mandatory for an accountant?
Officially, the professional standard of an accountant is advisory in nature. But, I want to draw attention to the fact that it was approved by the Ministry of Labor (order No. 1061n of December 22, 2014), and not by some professional association. Any document approved by this department is mandatory for employers to use.
This means that the employer must be guided by the provisions of the standard when:
- setting positions,
- developing job descriptions,
- conclusion of employment contracts,
- conducting internal and external certification of employees,
- when establishing a wage system.
Agree, professional standards have an extensive area of application in the activities of any organization. And the employer will rely on their requirements and will strive to ensure that employees meet them, avoiding possible inspections by regulatory authorities and fines.
One way or another, the accountant will have to meet the standard. Already now it is necessary to assess whether his qualifications correspond to the functions performed. If not, take professional retraining or advanced training courses.
What requirements does the standard impose on novice specialists and on already working chief accountants and ordinary accountants?
The requirements for the chief accountant are as follows: the employee must have a higher education and work experience related to the management accounting, preparation of accounting (financial) statements, or with auditing activities, for at least three years out of the last five calendar years.
If there is no higher education in the field of accounting and auditing, such experience must be at least five years out of the last seven calendar years.
The professional standard also imposes requirements on duties, skills and abilities.
The duties of the chief accountant include:
- Organization, planning and regulation of the process of collecting information.
- Compliance with the deadlines for submitting information to the relevant authorities.
- Ensuring the possibility of conducting an audit.
- Liaising with management and other departments.
- Preparation of consolidated financial statements.
- Practical knowledge of sections of IFRS.
- Knowledge of tax legislation and tax optimization.
- Financial planning and budgeting.
- Requirements for the skills and abilities of the chief accountant:
- Organizational skills: determination of the scope of work and the cost of resources.
- Development and implementation of ways and methods of accounting.
- Workflow optimization.
- Excellent knowledge of legislation, judicial practice, industry-specific sections of law.
For accountants holding ordinary positions and applying for such work, the requirements are less stringent - the presence of a minimum of secondary vocational education (training programs for mid-level specialists plus additional professional education under special programs) and work experience in special training in accounting and control for at least three years.
There are also requirements for the duties, skills and abilities of an ordinary accountant.
Responsibilities:
- Primary accounting.
- Control of the correctness of registration of all incoming and outgoing primary accounting documents.
- Systematization and registration of documents in accordance with the accounting policy.
- Entering data into registers, property valuation control.
- Ensuring the safety of documents.
- Registration of non-standard operations and preparation of justification for them.
- Formation of OSV, filling in the General Ledger, maintaining all types of registers.
- Skills:
- Manage paper and electronic documents.
- Knowledge of the law and the ability to apply them in practice.
- Possession of all methods of accounting: with the use of computers and without them.
How to verify compliance with these requirements?
According to the requirements of the professional standard "Accountant" and federal law“On Independent Qualification Assessment” dated July 3, 2016 No. 238-FZ, in order to confirm compliance with the requirements of the standard, you need to pass a professional exam at a special qualification assessment center (CSC) and receive a qualification certificate.
The Law on Independent Assessment of Qualifications, although it will come into force only in January 2017, many of its provisions are already de facto applied. Employers are already asking accountants to present a document confirming that qualifications meet the requirements of the professional standard.
True, today there is neither an approved list of documents that must be presented to the CSC in order to obtain admission to a professional exam, nor a form of a document issued based on the results of the assessment.
What should accountants do in such a twofold situation? There is an answer. In Russia, there are long-standing systems for the professional assessment of accountants' qualifications, such as the IPA of Russia. He has already received the status of CSC according to the professional standard “Accountant” in the system of independent qualification assessment.
The certification system of the IPA of Russia contains all the requirements and important provisions of the professional standard, a serious professional exam is conducted, and following the results of the exam, a certificate of a professional accountant is issued, which confirms the high level of qualification and its compliance with the professional standard.
Who and on the basis of what do they conclude that the qualifications of an accountant meet the requirements of the professional standard? It could be subjective assessment personnel on site?
Neither employees personnel services enterprises, nor the accountants themselves can draw conclusions about the compliance or non-compliance of qualifications.
According to the law, such an assessment must be carried out by the CSC. Based on the submitted documents on education, work experience and the results of the professional exam, a decision is made on compliance with the professional standard.
Who is generally responsible for the fact that the qualifications of an accountant do not meet the standard: the employer or the accountant himself? Are there any penalties?
The responsibility here is mutual, the employer is responsible for hiring job seekers in accordance with the professional standard, respectively, in the interests of the applicant to comply with them.
I would like to draw your attention to the fact that if the current employee does not meet the requirements of the standard, then the employer should not rush to dismiss him.
The fact is that the Labor Code does not provide for such a basis for dismissal as “insufficient qualifications”. To terminate labor contract, a more compelling reason is needed - the inconsistency of the employee with the position held or the work performed due to insufficient qualifications, confirmed by the results of certification.
But for failure to pass a professional exam, the employer has the right to dismiss the employee.
The situation is different with a candidate for staff.
An employer who applies professional standards is not entitled to conclude an agreement with a person who does not meet these standards. This conclusion is contained in paragraph 6 of the Information of the Ministry of Labor of Russia dated April 5, 2016.
Article 196 of the Labor Code of the Russian Federation says that the need for training (vocational education and vocational training) and additional professional education for employees for their own needs is determined by the employer. The training of employees and their additional professional education are carried out by the employer on the terms and in the manner determined by the collective agreement, agreements, labor contract.
The employer is waiting for administrative responsibility for violation of labor laws. The fine, in particular, for legal entities, as a general rule, ranges from 30 thousand to 50 thousand rubles.
Special liability threatens if the employment contract is not executed properly. An employer may be attracted to it, for example, when a position offering benefits is indicated in an employment contract without taking into account the professional standard, or qualification handbook. In particular, legal entities will pay from 50 thousand to 100 thousand rubles for such a violation.
On the Internet, there are many offers for accountants to obtain a certificate of compliance with the professional standard. Do accountants need to obtain such a certificate in urgently? Who has the right to issue them? What should be in these certificates? What happens if he doesn't get it?
Most of the offers on the Internet are nothing more than a desire to make money on the current situation, which has nothing to do with the system of independent assessment of the qualifications of accountants.
I repeat once again - only CSCs have the right to issue a document on qualification compliance, more precisely it will be from 01/01/2017, when such a document is approved.
So far, there is no responsibility for the lack of a document on qualifications, but you should not wait for the appearance of a rush demand for such documents from January 2017. As practice shows, such situations are always associated with a significant increase in prices for such services.
Accountants who do not have special education should already think about advanced training or retraining.
How to get certified as a professional accountant? Tell us about the system of training and certification in accordance with the standard.
The requirements for applicants for a certificate of professional accountant are similar qualification requirements and the requirements for work experience laid down in the professional standard "Accountant".
The employee must have a higher education and 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. If there is no higher education in the field of accounting and auditing, such experience must be at least five years out of the last seven calendar years.
The training program and the questions submitted for the qualifying exam are fully consistent with the knowledge that the applicant must have to meet the professional standard.
To obtain a certificate of a professional accountant, the applicant must complete training:
under the program 80 hours (for category “A” - ordinary accountants),
under the program 260 hours (for category "B" - executives of accounting services).
At the end of the training, the applicant must pass a difficult qualifying exam.
I want to emphasize that the system of training and certification of professional accountants, carried out by the IPA of Russia, is the oldest and has been implemented since 1996. We can safely say that no one in Russia has such experience in working according to modern rules and requirements in the field of professional development and certification of accountants.
What additional opportunities does participation in the courses of the IPB programs provide?
I think that additional opportunities include the possibility of further career growth. The chief accountant, having received a certificate, can study further, mastering additional labor functions of a financial director, tax consultant, internal auditor or IFRS expert. Such specialists are now in great demand, their work is highly paid.
Over the 20 years of the existence of the certification system for professional accountants, the qualification certificate has received support not only from the professional community - to date, more than 280 thousand accountants have received a certificate of a professional accountant, but it is also trusted by employers - when hiring in many companies, a certificate of a professional accountant is a confirmation of high the level of professionalism of its owner.
Professional accountants are high-level specialists. Anyone who has passed a difficult exam confirms this. And how does he maintain a high level of professional competence in the future? After all, the accountant always needs to be aware of all the changes?
The professional standard also contains requirements for advanced training of an accountant.
Although an accountant who is responsible for his official duties, these requirements are made by the profession itself - constant changes in accounting, tax, civil, labor legislation lead to the need to constantly maintain the level of one's qualifications at a high level.
Accountants-full members of the IPA of Russia keep abreast of changes thanks to the system of mandatory professional development. Every year a professional accountant improves his/her qualifications for at least 40 hours.
Konstantin Viktorovich, thank you for the interesting conversation! I think your detailed answers will help accountants understand and understand what the legislator once again requires from them and, of course, what needs to be done to confirm their qualifications and be in demand as a specialist.
Many employers are interested in the procedure for certification of accountants in 2018, because recent legislative changes have transformed the certification procedure for these specialists. In order to go through the whole procedure, qualify and engage in legitimate accounting activities, you need to find out when the certification of accountants takes place, undergo training and complete the audit. If the procedure goes well, then at the end the specialist will receive the qualifications he needs, and the employer will not have problems with regulatory authorities.
Preparation of accountants for certification
Before an accountant has the opportunity to pass certification, he must complete the necessary training. It can be taken both in an educational institution and independently. In accordance with the current legislation, certification is provided for the following professional areas:
- Certification of the chief accountant, at the end of which the employee will receive the appropriate qualifications and will be able to engage in professional activity in this direction. This category also includes specialists working in the position of an expert accountant.
- Employees applying for the position of financial director of the enterprise. This category also includes those who are going to get the profession of a financial expert.
- Employees applying for the position of director responsible for management accounting in the organization.
- An employee who decides to enter the position of an internal auditor of a company. Given that such activities are closely related to the verification of the financial activities of the organization, the employee needs certification of a professional accountant.
- An accountant in charge of tax accounting in an organization. This position may also be referred to as an expert tax advisor.
Certification of an accountant by an employer or an educational organization is possible only if the applicant shows the proper level of training and basic knowledge. It must meet the requirements that are put forward to specialists who want to engage in accounting activities:
- The applicant for the position must have a complete higher education and a document confirming its receipt. At the same time, the specialist must have work experience in this specialty. It can be any profession partially related to accounting and tax accounting. For example, managerial positions that require such knowledge, as well as teachers at universities in the accounting specialty. Experience must be at least three years.
- Applicants who do not have a higher education can also be certified for the position. If they have only incomplete higher or secondary education received in a vocational school, then they also get the right to receive the required certificate. But in this case, they must have a total work experience in positions that require accounting knowledge of at least five years.
- Undergo professional training in associations of professional accountants, where the applicant will be issued a special certificate confirming the receipt of additional education.
Such requirements for the qualification and preparation of an applicant for an accounting position are spelled out for a reason. The fact is that the employee working in this position is closely related to the financial flows of the organization. And, as a result, the price of his mistake can be much higher than that of another specialist in the same company.
Moreover, it is worth remembering that the activities of accountants and other similar financial professionals are closely monitored by executive federal bodies. With the opportunities that open up in such a position, a person may be tempted to engage in financial fraud and other criminal activities. In order to prevent and suppress them, high criteria were set for obtaining a certificate and constant monitoring by the state was ensured.
The procedure for attestation of accountants
Before taking part in certification, the applicant for the position of an accountant must undergo appropriate training. It can be completed both independently and in the relevant educational institutions and research centers. Then, after the preparatory stage is completed, the employee can take up the certification.
In order to take part in the examination and assessment of knowledge, a specialist must submit an appropriate application. You can take the exam and pass certification on the territory of responsible organizations.
If the applicant wants to become a professional accountant commercial company, then he must pass the examination, which consists of four parts. Each of them focuses on one of the moments of the activity of a financial officer and is designed to check all the knowledge that a person needs.
- The first stage of the exam is an exam in accounting, financial reporting, control of financial transactions and audits. Also, additional questions may be knowledge of the specialist's professional values, as well as ethics.
- The second stage of the exam is tax reporting and tax control of the organization.
- Economic activity of an organization or company, regulation of legal issues.
- General concepts and issues of international financial reporting standards.
If a specialist who is going to work as an accountant in a budgetary type institution wants to pass certification, then for him four examination stages will be held on other issues.
- The first stage - issues of maintaining budget accounting, preparing and filling out financial statements for responsible organizations, conducting internal audits, knowledge of professional values of an accountant and ethics.
- The second stage is the maintenance of tax reporting and control of taxation of the organization.
- The activity of budgetary type institutions and its legal regulation.
- Parts of the legislation relating to the activities of budgetary organizations and the implementation of treasury execution of budgets.
After the knowledge testing ends, the results of the knowledge and skills testing are summed up. The evaluation of qualification training is carried out according to the criteria specified in the Regulations on evaluation. After the results are summed up and the decision is made, the formation of the result of the first examination papers begins. Those applicants who have scored at least a satisfactory number of points on the basis of these tasks are eligible to pass the second part of the exam.
This part of testing can be organized by an educational organization that is not related to executive bodies or employer. In this case, the applicant has the opportunity to be tested at the place of his registration.
An applicant who has passed the exams and received the appropriate marks, which are established in the Evaluation Regulations, can receive a certificate confirming his qualification as a professional financial worker. But if a person failed to pass the exams, then he has two main options:
- Retake those parts of the exam that were failed when passing. The applicant has two years to do so. If during this time the specialist does not have time to retake the necessary parts of the exam, then the training and preparation will need to be repeated.
- If the exam is not passed, but he does not want to undergo training again, then the specialist can qualify as an accountant-practitioner.
Passed exams and the qualification certificate obtained as a result of them confirm the level of knowledge and skills of a specialist. With this document, he gets the right to get a job in the appropriate category, which was assigned to him after training and testing.
The main changes in the certification of an accountant in 2018
An accountant and chief accountant can work in his specialty, even if he has not passed the certification. Legislative norms do not require such a check to be carried out without fail. An accountant is not included in the list of professions that must be certified without fail.
The main changes made to the legislation in 2018 relate to the examination procedure itself and those organizations that have the right to conduct it. From now on, there is an official federal register of educational institutions that have received the right to attest employees of the accounting department.
In order to send an accountant for training, an organization must take several mandatory steps.
- It is necessary to conclude a special contract for training with one of the qualification assessment centers.
- It is necessary to conclude an agreement with the employee of the organization himself, who will be trained and qualified. There are no standards for this type of document, so it can be concluded in any form, as stated in part 2 of article 197 of the Labor Code of the Russian Federation.
- The manager must issue an appropriate order that one of the employees will be sent for training.
It should be noted that in 2018, despite the increase in regulations and legislative norms that relate to the procedure for assessing the qualifications of employees and their work activities, there is still no mandatory certification for all financial employees. The organization and conduct of such verification activities depends only on the decision of the head. But if the head of the enterprise made a clear decision that there should be a test, then the employee must pass it.
There is also a list of specialists who are required to pass certification of their professional skills and knowledge. This list includes:
- As mentioned above, certification must be passed by employees whose management has made an unequivocal decision to start such an audit;
- Specialists who work in organizations of a budgetary type, banking and credit companies.
The main reason for the changes that have affected this area of assessment and verification of the professional knowledge of financial personnel lies in the amendments that have been introduced into the legislation. They are reflected in the law regulating the independent assessment of qualifications - No. 248-FZ, 07/03/2016.
It is also worth noting that if an organization decides to conduct certification for its employees, then the employee will not have the opportunity to conduct normal work activities. He needs to spend time and energy preparing. This means that for the time that the employee is undergoing certification, he must be released from the performance of his labor duties while maintaining wages. The employer also has the right to send his employee to a special training center, where they will be convinced of his professional suitability. But this can only be done if the manager has received the consent of the employee himself. And at the same time, the organization must bear any expenses for training on its own. The rules relating to this issue are established in Art. 187 of the Labor Code of the Russian Federation.
After reading the parts of the legislation prescribed in the same article, one can draw a preliminary conclusion about where the questions for the exam for certification of accountants come from. Most often, a special professional standard "Accountant" is used to write questions. This standard is legalized by order of the Ministry of Labor No. 1061n. Those organizations that want to evaluate their employees should tailor their tasks and exam questions to the requirements specified in this standard.
Do you know if certification for accountants should be held in 2020? Consider whether it is mandatory, or whether the company's management has the right to independently decide on its organization.
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Let's determine what features of certification in a budgetary and commercial firm. We will clarify what you should pay attention to when preparing the procedure and its implementation.
How well and correctly the accounting department of the company will be conducted will depend on what qualifications, level of professionalism and knowledge the accountant has.
And in order to determine such indicators, it is necessary to conduct certification.
It is during such a procedure that you can get rid of doubts about how well a specialist performs his work, as well as solve a number of other problems.
Important Basics
It is very important to understand that performance appraisal has more advantages than disadvantages. So, it is worth preparing for it with all seriousness, both employers and employees of a legal entity.
Let's figure out why such a procedure is carried out and what it is, referring to the norms of the legislation of the Russian Federation.
What it is?
Certification is understood as determining the qualifications, professionalism and skills of an employee, checking his moral and personal qualities that correspond to the positions held.
For what purpose is it carried out?
Certification is carried out to find out whether the employee meets the position held, as well as the requirements of the company.
If the person does not pass the certification, the company's management will have a reason to terminate the employment relationship with him ().
This procedure is carried out periodically, is complex. The initiator of certification is the head of the enterprise.
Such a check is also necessary for the citizens themselves, because this is a great chance to increase their salary, take a step up the career ladder.
The employer can evaluate how effective the activities of employees are. It optimizes the work process, creates additional motivation for staff to improve their skills.
So the main goals are:
- to improve the selection, placement and training of personnel;
- improve the quality and efficiency of employees;
- ensure a close connection of material and moral incentives with the result of work;
- create a personnel reserve for a vacant position
- determine whether it is necessary to improve the qualifications, professional training and retraining of an accountant
Legal regulation
The training, preparation and certification of a professional accountant is said in that they want to receive a qualification certificate.
The procedure is referred to in Part 2 of Art. 81 of the Labor Code of Russia. There is an indication that the procedure is established by regulatory legal documentation, which contains labor law norms, local documents.
When conducting certification of employees of a budgetary organization, it is worth relying on what was adopted by officials on July 27, 2004.
Process steps:
- An attestation commission is being formed.
- Approved.
- Lists of employees are compiled.
- Documentation is being prepared, which is necessary for the work of the commission.
When conducting the next certification, the commission must receive feedback about the employee and compiled after the previous audit.
The employee must be present during the certification. If a person does not agree with the data presented about his work, the commission adjourns the meeting.
The meeting is also postponed in the event that a person is absent from the certification for a good reason. Certification results - making a decision on:
- that the accountant corresponds to the position he occupies;
- that the person corresponds to the position, if he fulfills a number of recommendations of the commission, he will be re-certified a year later;
- that the person does not fit the position.
The commission may submit a number of recommendations for consideration by the management of a budgetary enterprise:
- promotion of an employee;
- on the assignment of a specific qualification;
- on the use of an individual accountant training plan;
- on salary adjustments.
The result of the check is entered into the employee's certification sheet, where the signature of the members of the commission is affixed. Such a document, together with the characteristic, must be kept in a personal file.
Within 7 days after certification, the manager makes a decision, taking into account the recommendations of the certification committee.
If a person does not meet the position, he can be sent for training, retraining. In case of refusal, the head has the right to terminate.
When the certification is carried out, the head of the district issues an order, where there is an analysis of the results of the procedure. Measures for conducting regular certifications will also be approved.
In a commercial organization
If, when conducting certification in a state organization, the management adheres to the procedure established by higher structures, then in commercial organization All provisions are developed by the leader himself.
The employer has the right to:
- individual;
- collective interview.
The procedure criteria can be integral and consist of the following characteristics:
- health conditions;
- culture of thinking;
- common culture,
- relationships within the walls of the family, etc.
There are 4 components of certification:
- the employee is notified about the procedure;
- is checked by an attestation commission;
- preparation of a written reference is carried out;
- a decision is made by the commission.
Prior to the certification, the personnel department fills out a number of documents for the employee. For all certified, several experts are appointed who know the person well, since they worked with him in the same team.
Based on the compiled certificates, a characteristic for the employee is prepared. During the procedure, you should follow these recommendations:
- Certification begins with a review of the qualities and results of the accountant.
- It is worth considering only the facts, not communicating on a personal level.
- There must be a friendly atmosphere.
- Allocate at least 1 hour for the interview.
- Based on the certification sheet, the characteristics and the result of the interview, a decision should be made.
- The decision should be made known to the employee.
In a commercial company, certification can be carried out for such specialization:
- accountant-expert, chief accountant;
- financial director;
- internal auditor;
- head of management accounting;
- financial expert;
- tax advisor.
Compliance with the position
If an accountant claims to receive certificates for compliance with the position he occupies, it is worth fulfilling the following requirements:
| The accountant must have the appropriate education | — |
| He must have work experience in the economic specialty, when knowledge of accounting is needed | with higher education - from 6 months; when passing accounting courses - from 3 years with higher education - from 6 months; with an average higher - from 1.5 years; when passing accounting courses - from 3 years |
| If a person has additional professional education | According to the Program of training and certification of accounting employees for compliance with positions, the length of service should be at least 6 months |
| It is necessary to submit an application, a questionnaire drawn up according to the established model, copies of certificates | Which will confirm the experience and education, a receipt for the transfer of funds for certification |
per category
Positions of accountants can expand according to qualifications and experience. Several positions are possible - categories:
- leading accountant;
- accountant of the first category with a diploma;
- accountant of the second category with a specialist diploma;
- an accountant with a diploma;
- accountant of the first category;
- accountant of the second category;
- accountant.
In order to upgrade the qualification category, the management of the unit must submit a petition to the director. If the decision is positive, then an order is prepared (if there is a vacancy).
The attestation commission that conducted the certification may also make recommendations on improving the qualifications of an employee.
In this case, the assignment of the category is carried out in accordance with the Regulations adopted at the enterprise, after agreement with the representatives of the trade union organization.
Before certification, an accountant does not need to undergo training, unless otherwise established by the organization's local documentation.
But it is worth considering that certification in order to upgrade the category is not a mandatory procedure.
Specialists wishing to obtain a qualification certificate must submit the following certificates to the attestation commission:
- statement;
- sample questionnaire;
- diploma of education, a copy of which is certified by a notary;
- a sample of an extract from a work book with notarization;
- a photo;
- a payment order that confirms the payment for the service.
All documentation must be reviewed within a month after the submission of the commission. If the certificates are issued with errors, the commission has the right to refuse admission to the certification.
The refusal must be in writing. If there are any doubts about whether the data provided is reliable, additional information can be requested.
If there are no comments to the documents, the person can pass the certification. The applicant may be admitted to the qualifying examination in the presence of an identity card.
If the exam is conducted for a group of persons (with the participation of 5-20 accountants), 2 stages will be held:
- testing, based on the result of which the citizen will be admitted to the next stage;
- oral exam (exam tickets are being prepared).
After passing the exam, a protocol is drawn up.
About the workplace
The procedure for issuing certification for electrical safety in Rostekhnadzor for group 5,.
What preparation materials are needed?
When preparing for certification of professional accountants, training modules are taken into account, which include audit and extracurricular work of the student:
- approved program.
- Textbooks on disciplines or their computer version.
- Samples of teaching aids.
- "Keys".
- Assignments for independent work.
- Methodological base on issues related to audit and accounting in various sectors of the economy.
About 30 percent of training is better organized by alternative methods of internships in an audit, accounting and consulting firm.
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.
Since 2017, Independent Assessment Centers 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 for professional certification will be able to 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 Law does not require that an accountant/chief accountant 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, in general, will not be prepared by the centers for independent assessment of the qualifications of the new format.
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 its most general form, the 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 is a paid service, but with the right to deduct personal income tax and keep 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.
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 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.
Based on the results of this exam, the members of the examination attestation commission determine the level of preparation of the examined persons 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 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.
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.
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);
- exercise 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.
Speaking in general, the professional standard "Accountant", developed by the Ministry of Labor, makes the highest possible high demands on the professional qualities and knowledge of specialists in this profession - both ordinary and main ones.
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 the data contained in the registers of the accounting report compiled in accordance with Russian rules. There are also a number of rather high requirements regarding the knowledge of an accountant. It is worth noting here that the Ministry of Labor did not provide for any reduction in the requirements for specialists keeping records under special tax regimes, or for small enterprises.
