Often, vacancy announcements for the position of chief accountant are full of a wide variety of requirements, which boil down to a simple Russian proverb: a Swiss, a reaper, and a gambler on the pipe. What are the legal requirements for the position? Is it possible to dismiss the chief accountant due to his lack of higher professional education?

The chief accountant is one of the key figures of the company, so he is subject to increased requirements. When opening a vacancy for the position of chief accountant, the main requirement is the presence of higher professional education.

The requirements for the qualification level of the chief accountant are contained in the following regulatory documents:

In the Federal Law of 06.12.2011 No. 402-FZ "On Accounting" (hereinafter - Law No. 402-FZ);

In the Regulation on chief accountants, approved by the Decree of the Council of Ministers of the USSR dated January 24, 1980 No. 59 (hereinafter referred to as the Regulation);

In the Qualification Directory of the positions of managers, specialists and other employees, approved by the Decree of the Ministry of Labor of the Russian Federation of August 21, 1998 No. 37;

In the professional standard "Accountant", approved by order of the Ministry of Labor of the Russian Federation of December 22, 2014 No. 1061n (hereinafter referred to as the Standard).

Accounting Law

Requirements for the person carrying out the maintenance accounting, established by Law No. 402-FZ.

Law No. 402-FZ contains a list of organizations whose officials are subject to certain requirements in terms of the level of education (clause 4, article 7 of Law No. 402-FZ):

Open joint stock companies (with the exception of credit organizations);

Insurance organizations;

Non-state pension funds;

Joint stock investment funds;

Share management companies investment funds;

Other economic entities, securities which are allowed to be traded stock exchanges, and (or) other organizers of trade in the securities market (with the exception of credit institutions);

Management bodies of state off-budget funds;

Management bodies of state territorial non-budgetary funds.

The chief accountant of the above organizations must meet the following requirements:

Have higher professional education;

Have at least three years of work experience related to accounting, preparation of accounting (financial) statements or audit activities, and in the absence of higher professional education in the specialties of accounting and audit - at least five years from the last seven calendar years;

Not have an unexpunged or outstanding conviction for economic crimes.

The list of requirements for the chief accountant is open, additional requirements may be presented provided that they are established by other federal laws (clause 5, article 7 of Law No. 402-FZ).

For example, Chief Accountant credit institution and the chief accountant of a non-credit financial organization must meet the requirements established by the Central Bank of the Russian Federation. In accordance with the criteria set out in Art. 16 of the Federal Law of December 2, 1990 No. 395-1 “On Banks and banking”, the chief accountant must have a higher legal or economic education, experience in managing a department or other division of a credit institution whose activities are related to the implementation banking operations, at least one year, and if the candidate has a different higher education - at least two years.

And the chief accountant of a non-state pension fund is subject to special requirements established by the Federal Law “On Non-State pension funds» No. 75-FZ of 05/07/1998 (hereinafter referred to as Law No. 75-FZ). So, according to Article 6.2 of Law No. 75-FZ, the chief accountant of the fund must meet certain requirements for business reputation. Clause 3, Article 6.2 of Law No. 75-FZ provides a list of such requirements, among which, the absence of a criminal record for committing intentional crimes, termination employment contract at the initiative of the employer under paragraph 7 and paragraph 7.1 of Article 81 of the Labor Code of the Russian Federation (i.e. dismissal due to loss of confidence). Candidates for the position of chief accountant of the fund are subject to agreement with the Bank of the Russian Federation (clause 6, article 6.2 of Law No. 75-FZ).

Thus, Law No. 402-FZ establishes a requirement for the qualification level of chief accountants for certain categories legal entities. At the same time, it should be taken into account that the new qualification requirements do not apply to the chief accountants of the listed organizations, who were hired for this position before the entry into force of Law No. 402-FZ, i.e. until January 1, 2013 (clause 2, article 30 of Law No. 402-FZ).

There are no additional requirements for the level of education or work experience for the chief accountants of other organizations.

Qualification directory of managerial positions

One of the documents that establishes the requirements for the qualification of an accountant is the Qualification Directory for the positions of managers, specialists and other employees, approved by the Decree of the Ministry of Labor of the Russian Federation of August 21, 1998 No. 37.

So, the reference book has an educational qualification depending on the category of accountant:

Job title	Qualification requirements (education, experience)
Chief Accountant	higher professional (economic) education and experience in accounting and financial work, including in managerial positions, for at least five years;
	higher professional (economic) education and work experience as an accountant of category II for at least three years;
	higher professional (economic) education without presenting requirements for work experience or secondary professional (economic) education and work experience as an accountant for at least three years;
accountant	secondary vocational (economic) education without presenting requirements for work experience or special training for installed program and at least three years of accounting and control experience.

However, The Qualification Handbook is not a legal document, and therefore the requirements are advisory(clause 2 of the Decree of the Ministry of Labor of the Russian Federation of August 21, 1998 No. 37).

It should be noted that when considering civil claims related to labor disputes (for example, in the event of a dispute about the preferential right over other employees to remain at work), the qualification of an employee is determined as the level of knowledge, skills, professional skills and work experience of the employee (Art. 195.1 of the Labor Code of the Russian Federation). And, accordingly, the qualification of a person who has a higher specialized education is higher than that of a person who does not have such an education, or has, but in a completely different specialty ( Decision No. M-351/2014 2-685/14 dated March 12, 2014 Soviet district court Voronezh).

This conclusion follows from the provisions of the Federal Law of December 29, 2012 No. 273-FZ “On Education in the Russian Federation” (hereinafter referred to as the Law No. 273-FZ). Paragraph 1 of Article 68 of Law No. 273-FZ states that secondary vocational education aims to train skilled workers or employees and mid-level specialists, and higher education aims to ensure the training of highly qualified personnel in all major areas of socially useful activity.

Therefore, an accountant with a higher professional education has a preferential right to remain at work (in the event of a staff reduction) as having a higher qualification compared to an accountant who does not have a higher education.

Regulations on chief accountants

Currently, there is still a document adopted in Soviet times - this is the Regulation on Chief Accountants, which outlines the qualification requirements for the chief accountant. So, according to clause 5 of the Regulations, persons with higher specialized education are appointed to the position of chief accountant. And in necessary cases, by decision of a higher body, a person who does not have a higher specialized education may be appointed to the position of chief accountant, if he has at least three years of work experience in his specialty.

Despite the fact that this Regulation does not apply to the level federal law, in practice, employers demanded that the position of chief accountant have a higher specialized education. Put an end to this dispute Supreme Court(Decision of the Supreme Court of October 22, 2014 No. AKPI14-965), which invalidated clause 5 of the Regulations about chief accountants and recalled that special requirements for the education of a chief accountant are established by Law No. 402-FZ and other federal laws. And since the Regulation does not have the status of a Federal Law, the rules established in it, which contradict regulatory documents more high level are invalid and not applicable.

It should be noted that when considering labor disputes relating to the dismissal of the chief accountant (accountant) due to the latter's lack of higher education, judges have previously referred to the requirements set forth in Law No. 402-FZ.

Example #1.

The employee has continuous work experience as an accountant since 1994. In a budgetary institution, she has been working as a chief accountant since the establishment of the institution. Over the years of work as an accountant, she repeatedly improved her qualifications. Awarded with an honorary diploma of the Ministry Agriculture RF, is a labor veteran.

However, by order of the head of the budgetary institution, she was dismissed from work under Art. 84 of the Labor Code of the Russian Federation due to the lack of a document confirming qualifications (education).

Plaintiff's arguments:

The employer did not substantiate his decision, the requirement for higher education for the chief accountant is not fixed anywhere.

Respondent's arguments:

In objection to statement of claim The defendant pointed out that the plaintiff did not attach documents on education to the claim. The reinstatement of the plaintiff in the position of chief accountant will lead to negative legal consequences, namely: to a violation of the Federal Law “On Accounting”, to a negative reaction during audits.

Court verdict (Decision No. 2-270/2013 of October 14, 2014, Yustinsky District Court (Republic of Kalmykia)):

An employment contract is terminated due to a violation of the rules for its conclusion established by the Labor Code of the Russian Federation or other federal law (clause 11, part 1, article 77 of the Labor Code of the Russian Federation), if a violation of these rules excludes the possibility of continuing work, in the following cases: the absence of an appropriate document on education and (or ) on qualifications, if the performance of work requires special knowledge in accordance with federal law or other regulatory legal act (part 1 of article 84 of the Labor Code of the Russian Federation).

In accordance with paragraph 1 h. 4 Article. 7 of Law No. 402-FZ, the chief accountant in open joint-stock companies ah (except for credit organizations), insurance organizations and non-state pension funds, joint-stock investment funds, management companies of mutual investment funds, in other economic entities whose securities are admitted to circulation in organized trading (with the exception of credit institutions), in the management bodies of state extra-budgetary funds, in the management bodies of state territorial extra-budgetary funds. State-financed organization does not apply to the above organizations.

Based on the above arguments, the employee was reinstated in the position of chief accountant of a budgetary institution.

It should be noted that similar decisions were made earlier ( Decision No. M-1207/2013 dated November 1, 2013 Mirninsky District Court (Republic of Sakha (Yakutia)).

In addition, the head does not have the right to terminate the chief accountant due to the lack of higher education only on the basis that this requirement is provided for in the job description.

Example #2.

The chief accountant of Lyutik LLC does not have a higher education, he has been working in a transport company since 2010. At the same time, the job description of the chief accountant contains a special clause “A person with a higher professional education is appointed to the position of chief accountant.”

Is it legal to dismiss the chief accountant on the basis of non-compliance with the requirements of the job description?

One of the grounds for termination of an employment contract is the absence of an appropriate document on education, if the performance of work requires special knowledge in accordance with federal law or other regulatory legal act (part 1 of article 84 of the Labor Code of the Russian Federation).

According to the conditions of the example, the requirement for the presence of a higher education of an employee is established only by his job description, therefore, the dismissal of the chief accountant on the grounds provided for in Part 1 of Art. 84 of the Labor Code of the Russian Federation, illegally.

However, termination of the employment contract is possible on another basis - the employee's inconsistency with the position held (work performed) due to insufficient qualifications, confirmed by the results of certification (clause 3, part 1, article 81 of the Labor Code of the Russian Federation). The certification procedure is established by local regulations.

Professional standard "Accountant"

On January 23, 2015, the professional standard "Accountant" was registered in the Ministry of Justice of the Russian Federation. The Standard was developed by the Institute of Professional Accountants and Auditors of the Russian Federation. The Standard describes in detail the labor functions of an accountant and the level (sublevel) of qualification corresponding to these functions. So, an ordinary accountant corresponds to the qualification level "5", while the chief accountant - "6". The Standard establishes requirements for education and training, practical experience of the chief accountant:

Higher or secondary vocational education;

Additional professional programs - advanced training programs, professional retraining programs;

At least five years out of the last seven calendar years of work related to accounting, preparation of accounting (financial) statements or auditing activities in the presence of higher education - at least three years out of the last five calendar years.

At the same time, special conditions for admission to work are prescribed: in individual economic entities, additional requirements may be established for the chief accountant or other official who is responsible for accounting.

Among the practical skills, the Standard highlights such as the distribution of the amount of work between employees, drafting accounting policy, monitoring the legislation on taxes and fees.

Note that today the Standard does not have the status binding document. But soon it is planned to make changes to the Labor Code of the Russian Federation, in particular, a new article 195.2 of the Labor Code of the Russian Federation will appear, which will spell out the status of professional standards (not only for accountants) approved by the Ministry of Labor of the Russian Federation. Thus, the employer will hire those specialists whose education and work experience meets the requirements of the Standard.

Now let's move on to one of the important aspects of the activity of the chief accountant - this is the signing of payment documents.

Signature of the chief accountant in the bank card

Instruction of the Central Bank of the Russian Federation dated May 30, 2014 No. 153-I “On opening and closing bank accounts, deposits (deposits), deposit accounts” entered into force on July 1, 2014 (hereinafter referred to as the Instruction) and replaced the previous one instruction of the Central Bank of the Russian Federation dated September 14, 2006 No. 28-I.

Recall that until 07/01/2014, a bank card provided that the right of the first signature in the general case belongs to the head of the organization, and the second - to the chief accountant and (or) persons authorized to maintain accounting records (clauses 7.5-7.7 of the Instruction of the Central Bank RF dated September 14, 2006 No. 28-I). For these purposes in bank card provided two fields.

Updated The instruction canceled the division of samples signatures on a bank card for the first and second signature.

According to paragraph 7.5 of the Instruction in the card submitted by the client - legal entity, the person (persons) endowed with the right to sign is indicated.

The sole executive body of the managing organization may act as the person entitled to sign.

The card submitted by the client - legal entity shall indicate at least two handwritten signatures required for signing documents containing the client's order, unless a different number of signatures is determined by agreement between the bank and the client - legal entity.

Possible combinations of handwritten signatures of persons entitled to sign, necessary for signing documents containing the client's order, are determined by an agreement between the bank and the client.

That is nowhere in the Instructions is the obligation to give the second signature to the chief accountant.

However, the head of the organization can grant this right to any employee of the organization, including the chief accountant, by issuing:

Order on granting the right to sign banking documents;

The right to sign bank documents.

At the same time, it is not necessary to reissue bank cards that were handed over to the bank before 07/01/2014 (clause 12.2 of Instruction No. 153-I).

At first glance, it seems that the abolition of the mandatory second signature in a bank card removes all the problems associated with payments from the chief accountant. But at the same time, one should not forget that the chief accountant still bears administrative, criminal and disciplinary responsibility.

Cancellation of the obligatory second signature of the chief accountant can become the basis for creating uncontrolled situations, when the chief accountant only learns about the committed events after the fact. business transactions. And, as a result, there is no way to correct the situation.

conclusions

At the end of the article, I would like to note the following. Undoubtedly, accounting profession implies the presence of high professional qualities. And it is unlikely that a specialist who does not have a higher education will be able to understand the intricacies of tax legislation and be well versed in legal matters. In the realities of today, the chief accountant has to solve a wide variety of tasks online, related not only to accounting and tax accounting. And higher education is only the basis that allows you to improve your professional skills.

But high-quality higher education is necessary in large organizations with a variety of operations, not to mention companies with foreign capital, where you need to be able to draw up corporate reporting in accordance with IFRS, and speak a foreign language professionally.

But the accountant of a small company with the same type of operations can quite cope with accounting without having a higher professional education, which does not prevent him from being a “jack of all trades”.

Is it possible to hire a chief accountant without a higher specialized education? There is only work experience as a chief accountant (22 years), but by education a merchandiser (higher). What risks will the organization face when accepting and what to do if we accept? Send for retraining?

Answer

Answer to the question:

When accepting this employee, there should be no claims from regulatory authorities.

The Labor Code of the Russian Federation establishes the mandatory application of the requirements contained in professional standards, including when hiring employees, in the following cases:

in accordance with part two of Article 57 of the Labor Code of the Russian Federation, the names of positions, professions, specialties and qualification requirements for them must correspond to the names and requirements specified in qualification reference books or professional standards, if, in accordance with the Labor Code of the Russian Federation or other federal laws, with the performance of work in these positions, professions , specialties are associated with the provision of compensation and benefits or the presence of restrictions;

in accordance with article 195.3 of the Labor Code of the Russian Federation, the requirements for the qualification of employees contained in professional standards are mandatory for the employer in cases where they are established by the Labor Code of the Russian Federation, other federal laws, other regulatory legal acts Russian Federation.

The current legislation establishes mandatory requirements for the qualification of a chief accountant in certain areas (). But for an LLC in the construction industry (as we understand, you work in this area), these requirements do not apply.

But there are also restrictions associated with the position of an accountant, which include: additional grounds for dismissal, an extended probationary period. In this connection, in relation to the position of chief accountant, the mandatory requirements of the EKS or professional standard, both in terms of the title of the position and in terms of qualifications.

Now, in relation to the chief accountant, the professional standard establishes the following requirements:

By professional standard:

Education and training requirements	Higher education Secondary vocational education
	Additional professional programs - advanced training programs, professional retraining programs
Practical work experience requirements	At least five years out of the last seven calendar years of work related to accounting, preparation of accounting (financial) statements or auditing, with higher education - at least three years out of the last five calendar years 5
Special conditions for admission to work	In certain economic entities, additional requirements may be established for the chief accountant or other official who is responsible for accounting

The additional characteristics indicate the profile of education:

OKSO 080000 Economics and Management

The education of a commodity specialist, which an employee has, belongs to the group of economics and management.

(Order, Classifier of Rosstandart dated 08.12.2016 No. OK 009-2016, 2007-st All-Russian classifier of specialties by education– valid from 01.07.2017)

It was the same in OK 009-2003. All-Russian classifier of specialties by education, to which the reference comes from the professional standard.

The same approach to the profile of education of the chief accountant and in the CEN, approved. Decree of the Ministry of Labor of Russia dated August 21, 1998 No. 37 On the approval of the Qualification Directory for the positions of managers, specialists and other employees

Accordingly, both the level and profile of the employee's education meets the requirements of the POF. standard and CEN

In part of the add. Education Ministry of Labor in a letter dated January 12, 2016 No. 14-3 / V-3 indicated that the add. education is necessary in the absence of specialized education (see below)

According to Article 196 of the Labor Code of the Russian Federation, the need for training employees (vocational education and vocational training) and additional professional education for their own needs is determined by the employer. Training of employees and additional professional education of employees are carried out by the employer on the terms and in the manner determined by the collective agreement, agreements, labor contract.

Thus, the need for advanced training or retraining of this specialist remains at the discretion of the management of your organization.

Details in the materials of the System Personnel:

Legal basis:

Current edition

Letter of the Ministry of Labor of Russia dated January 12, 2016 No. 14-3 / V-3

Letter of the Ministry of Labor of Russia dated January 12, 2016 No. 14-3 / V-3

Question: By order of the Ministry of Labor of Russia dated December 22, 2014 No. 1061n, the professional standard "Accountant" was approved. The qualification requirements for the position of Accountant are as follows:

What does an accountant need in order to comply with the data qualification requirements standard? Please clarify the following questions:

1. Is at least three years of work experience required for a graduate of secondary vocational educational institution who graduated from the profile direction?

2. Is work experience required for at least three years for a graduate of a secondary vocational educational institution who graduated from a non-core area?

3. Does a graduate of a secondary vocational educational institution who has graduated from a profile direction still need a certificate or diploma of advanced training under the APE program?

4. Does a graduate of a secondary vocational educational institution who graduated from a non-profile direction require a certificate or diploma of advanced training under the APE program?

5. What does a specialist with secondary general education need?

6. What is required for a specialist with a higher non-core education?

Answer:

MINISTRY OF LABOR AND SOCIAL PROTECTION OF THE RUSSIAN FEDERATION

LETTER

Ministry of Labor and social protection of the Russian Federation considered the appeal<...>on the application of the professional standard "Accountant" and within the competence reports.

The professional standard "Accountant" was approved by order of the Ministry of Labor and Social Protection of the Russian Federation dated December 22, 2014 No. 1061n.

The specified professional standard establishes the minimum requirements for an accountant, including for a beginner - secondary specialized education in the direction of training "Economics and Management". In the absence of specialized education - the presence of additional professional education in special programs and at least 3 years of work experience in the field of accounting and control, for example, as an assistant accountant.

Thus, the presence of additional professional education in special programs and work experience of at least three years are the requirements for applicants who do not have a specialized education.

Director
payroll department,
labor relations and
social partnership
M.S. Maslova

With respect and wishes for comfortable work, Tatyana Kozlova,

Expert Systems Personnel

Is it possible to work as a chief accountant without a diploma.
- Which companies definitely need a chief accountant with a higher education.

The chief accountant is certainly an important and responsible position. Most companies hire candidates with higher economic education for this job. However, arbitrage practice gives reason to doubt the need for a diploma.

Higher education is strictly required

Basic normative act in the field of accounting - the federal law dated 06.12.2011 N 402-FZ "On Accounting" (hereinafter referred to as the Law on Accounting).
The Accounting Law has qualification requirements for chief accountants. But they do not concern everyone without exception, but only the chief accountants of certain types of organizations (part 4 of article 7 of the Accounting Law):
- open joint stock companies (excluding credit institutions);
- insurance organizations;
- non-state pension funds;
- joint-stock investment funds;
- management companies of mutual investment funds;
- state off-budget funds and their territorial branches.
Who can be hired for the position of chief accountant in these organizations?

Special requirements for special chief accountants

The chief accountant of the organizations listed above must have (part 4 of article 7 of the Accounting Law):
- higher education;
- special work experience.
The experience will include periods of work as an accountant, auditor.
The minimum duration of periods of such work depends on the availability of a higher education diploma in accounting and auditing:
- three of the last five calendar years - if there is a higher education;
- five years out of the last seven calendar years - if there is no higher education.
The chief accountant should not have an unexpunged or outstanding conviction for crimes in the field of economics.
Such crimes are listed in sect. VIII of the Criminal Code of the Russian Federation. These include: theft, fraud, misappropriation, embezzlement, etc.
The accounting law does not impose such strict requirements on the chief accountants of other companies. But they can be established in sectoral federal laws (part 5 of article 7 of the Accounting Law).

Note. Requirements for chief accountants in industry laws
For example, the chief accountant of a bank must have (Article 60 of the Federal Law of July 10, 2002 N 86-FZ):
- higher legal or economic education;
- Experience in banking operations management.
The chief accountant of an insurance broker must have (clause 2, article 32.1 of the Law of the Russian Federation of November 27, 1992 N 4-015-1):
- higher education;
- at least two years of experience in accounting or other financial division of an insurance company.

Qualification guide

The qualification directory for the positions of managers, specialists and other employees was approved by the Decree of the Ministry of Labor of Russia of August 21, 1998 N 37 (hereinafter referred to as the Qualification Guide). It establishes the following requirements for the chief accountant:
- higher professional (economic) education;
- at least five years of experience in accounting and financial work, including in managerial positions.
Also in the Qualification Handbook it is written what he is obliged to do and what the chief accountant must know, what skills and abilities he must possess. The list of these requirements is quite extensive. Not every applicant matches them. Well, because of this, the company has no right to hire him? This is wrong.
The fact is that the Qualification Handbook is a recommendatory document. That's what it says in its preamble.
The head of the company has the right to ignore this document.

Position Supreme Court RF

Since the times of the USSR, the Regulations on Chief Accountants, approved by the Decree of the Council of Ministers of the USSR of 24.01.1980 N 59, have been applied. It also establishes requirements for the qualification of a chief accountant. In particular, the requirement for higher specialized education (clause 5 of the Regulations on Chief Accountants).
The judges of the Supreme Court of the Russian Federation considered that this provision was contrary to the law. Federal Law No. 273-FZ of December 29, 2012 "On Education in the Russian Federation" does not even contain such a concept as higher specialized education.
Clause 5 of the Regulations on Chief Accountants was declared invalid (Decision of the Supreme Court of the Russian Federation of October 22, 2014 N AKPI14-965). For chief accountants of "ordinary" companies, higher specialized (for example, economic) education is not mandatory.
Now a diploma of higher education from a future chief accountant may be required only for employment in organizations indicated:
- in part 4 of Art. 7 of the Accounting Law;
- branch federal laws.

Is it possible to work as an accountant without special education? and got the best answer

Answer from JEYLA[guru]
If the employer agrees, then there is no problem. In the state structures there is a requirement for special. education, in private at the discretion of the head. There is practically no difference between the presence of education or its absence in this area, especially at the present time)) when students receive practically no knowledge. When I first got a job in this specialty, the chief accountant told me to forget everything that I was taught at the university, in practice everything is different, we are learning again.

Answer from Legitimate Cat[guru]
If "education" is knowledge, then all these things are directly between
not related to each other. You can not have an education, but be very
knowing. .
If education is a crust, then it does not play for private firms
important role, the main thing is to know the work and programs. For the state
structures is often a mandatory requirement. But it's easily bypassed
- go to study and push that they have "unfinished higher education".
Which in itself is unique! How can you have an unfinished
education)) No, after all, unfinished secondary, unfinished
primary...

Answer from Marya[guru]
If there is someone to show you "on the fingers", then yes. We have both a merchandiser and a programmer working in our accounting department, although their area is easy and the salary is small

Answer from Snoopy[guru]
See the Unified Qualification Directory for the Positions of Managers, Specialists and Employees .. It indicates the minimum requirements for a prof. education..

Answer from Efimych[guru]
In commercial structures without problems. If it's true, someone will hire you

Answer from Sottabych[guru]
It is possible and necessary.
Work hard girl, earn a piece of bread .... with caviar.

Answer from ? ? ? ? ? ? ? [guru]
Probably so many people work, by the way, I am an accountant by profession, but they either don’t take something everywhere or require experience. And where to get it - no one has said yet !!

Answer from on Ivanova[guru]
In our country, doctors work without special education, and you say an accountant ...

Answer from Yatiana Pavlova[newbie]
Please tell me, I with a higher pedagogical education offer a place in OSBO (ZhKO) accountant for work with the population. Can I manage without education and experience???
I live in a small village, they made it redundant at work, they offer me as an accountant for a big pull. I'm very worried - will I manage

Answer from Eckimo[newbie]
Dreaming ... Here, even with higher education and experience, the unemployed go, so go study

When choosing a future specialty, many applicants seriously think about whether it really takes several years to get a higher education, or is it enough to complete suitable courses? What is preferable for those who have chosen an economic specialty as their future profession?

Most people do not doubt the need for higher education. However, the presence of a diploma does not at all guarantee the professionalism and awareness of the newly-minted specialist. As a rule, for such a specialty as an accountant, the ability to quickly process information is the most important. Against the backdrop of constantly changing legislation, knowledge gained earlier, including while studying at a university, quickly becomes obsolete.

At the same time, studying at the institute helps to take a broader look at the future specialty. Related study of other economic subjects (analysis economic activity, economic theory, statistical studies, features budget system etc.) allows you to better use the acquired knowledge in practice. Among the advantages of higher education are the following points:

• the ability to find the necessary information;
• obtaining general theoretical knowledge;
• internship;
• writing a research thesis dedicated to a specific topic.

In addition, many employers, especially large enterprises are required to provide a diploma.

But the presence of higher education is not a guarantee for future employment. Many accountants successfully build their careers with just a short course of study. The main reason for refusing to study at a university is the unwillingness to waste precious time.

Currently, profile short-term training is available for those who wish. Among the advantages are the following:

• listening to courses will cost less than obtaining a full-fledged higher education.
• you can start right away professional activity, bypassing full-time and distance learning.
• frequent changes in legislation require the accountant to constantly improve their professional level.

When is a higher education required for an accountant?

For those who aspire to make a career, grow professionally, higher education is still preferable. Without it, it is legally prohibited to hold the position of chief accountant in insurance organizations, investment, pension funds, OJSC. It will also not be possible to become the head of the accounting department of a credit institution without a higher economic or legal education.

However, a university degree is not required to work in other fields. economic activity. Professional Standards allow the presence of secondary specialized education for the chief accountant.

Whether to get a higher education, including correspondence, or limit yourself to courses in a specialty, an accountant, present and future, must decide for himself. Undoubtedly, a university diploma has a more favorable impression on the employer. In addition, higher education allows you to get more extensive information. But the successful construction of an accounting career depends primarily on the employee himself. The desire to constantly develop, improve the professional level is sometimes much more important than the "crusts", whether it is a red diploma from a prestigious university or a certificate of completion of courses.