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

Reply from YEILA[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. In practice, there is 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 learn again.

Answer from Legit Cat[guru]
If “education” is knowledge, then all these things are directly between
are not related. You can have no education, but be very
knowledgeable. .
If education is a bummer, then it doesn’t matter to private companies
important role, the main thing is to know the work and programs. For government
structures is often a mandatory requirement. But it's easy to get around
- they go to study and say that they have “unfinished higher education.”
Which in itself is unique! How can you have something unfinished?
education)) There is no, unfinished secondary, unfinished
initial...

Answer from Marya[guru]
If there is someone to show you on their fingers, then yes. We have a merchandising specialist and a programmer working in our accounting department, although their work is light and the salary is small.

Answer from Snoopy[guru]
see the Unified Qualification Directory of Positions of Managers, Specialists and Employees.. The minimum requirements for a professional are indicated there. education..

Answer from EfimYch[guru]
In commercial structures no problem. If true, someone will hire you

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

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

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

Answer from Tatyana Pavlova[newbie]
Please tell me, I, with a higher pedagogical education, are offered a position in the OSBO (ZhKO) as an accountant working with the public. Can I cope without education and experience???
I live in a small village, I was laid off from my teaching job, and was offered an accountant through a lot of connections. I'm very worried - will I cope?

Answer from Eckimo[newbie]
I was daydreaming...Here, people with higher education and experience are still unemployed, so go study

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 a higher economic education for this job. At the same time, judicial practice gives reason to doubt the need for a diploma.

Higher education is strictly compulsory

The main regulatory act in the field of accounting is Federal Law dated December 6, 2011 N 402-FZ “On Accounting” (hereinafter referred to as the Law on Accounting).
The Accounting Law contains qualification requirements for chief accountants. But they do not apply to everyone, but only to the chief accountants of certain types of organizations (Part 4 of Article 7 of the Accounting Law):
- open joint-stock companies (except for credit organizations);
- insurance organizations;
- non-state pension funds;
- joint-stock investment funds;
- management companies of mutual investment funds;
- state extra-budgetary 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 and auditor.
The minimum duration of periods of such work depends on the possession of a higher education diploma in the field of accounting and auditing:
- three of the last five calendar years - if you have 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 economic sphere.
Such crimes are listed in section. VIII Criminal Code of the Russian Federation. These include: theft, fraud, misappropriation, embezzlement, etc.
The Accounting Law does not impose such strict requirements on chief accountants of other companies. But they can be established in sectoral federal laws (Part 5, 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 managing a banking operations department.
The chief accountant of an insurance broker must have (clause 2 of article 32.1 of the Law of the Russian Federation of November 27, 1992 N 4-015-1):
- higher education;
- work experience in accounting or other financial department of an insurance company for at least two years.

Qualification Handbook

The qualification directory for positions of managers, specialists and other employees was approved by Resolution of the Ministry of Labor of Russia dated August 21, 1998 N 37 (hereinafter referred to as the Qualification Directory). 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 the chief accountant must do and what he must know, what skills and abilities he must possess. The list of these requirements is quite lengthy. Not every applicant meets them. So, because of this, the company has no right to hire him? This is wrong.
The fact is that the Qualification Handbook is a recommendation document. This is what it says in its preamble.
The head of the company has the right to ignore this document.

Position of the Supreme Court of the Russian Federation

Since the times of the USSR, the Regulations on Chief Accountants have been applied, approved by Resolution of the USSR Council of Ministers dated January 24, 1980 N 59. It also establishes requirements for the qualifications 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 contradicts 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 dated October 22, 2014 N AKPI14-965). For chief accountants of “ordinary” companies, having a higher specialized (for example, economic) education is not mandatory.
Now a future chief accountant may be required to have a higher education diploma only when applying for employment in an organization indicated by:
- in part 4 of Art. 7 of the Accounting Law;
- sectoral federal laws.

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

Answer

Answer to the question:

When hiring this employee, there should be no complaints from regulatory authorities.

The Labor Code of the Russian Federation establishes the mandatory application of the requirements contained in professional standards, including when hiring workers, 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 for these positions, professions , specialties are associated with the provision of compensation and benefits or the presence of restrictions;

According to Article 195.3 of the Labor Code of the Russian Federation, the requirements for the qualifications 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, and other regulatory legal acts of the Russian Federation.

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

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

Currently, the professional standard establishes the following requirements for the chief accountant:

According to professional standards:

Education and Training Requirements	Higher education Secondary vocational education
	Additional professional programs - advanced training programs, professional retraining programs
Requirements for practical work experience	At least five years out of the last seven calendar years of work related to accounting, preparation of accounting (financial) statements or auditing activities, if you have a higher education - at least three years out of the last five calendar years 5
Special conditions for permission to work	In certain economic entities, additional requirements may be established for the chief accountant or other official responsible for maintaining accounting records.

Additional characteristics indicate the profile of education:

OKSO 080000 Economics and management

The employee’s merchandising education belongs to the economics and management group.

(Order, Classifier of Rosstandart dated December 8, 2016 No. OK 009-2016, 2007-st All-Russian classifier of specialties by education– valid from 07/01/2017)

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

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

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

In terms of additional Education Ministry of Labor in letter dated January 12, 2016 No. 14-3/B-3 indicated that 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 employee training (vocational education and vocational training) and additional vocational education for its own needs is determined by the employer. Training of employees and additional professional education of employees is carried out by the employer on the terms and in the manner determined by the collective agreement, agreements, and employment contracts.

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 Personnel System:

Legal basis:

Current edition

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

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

Question: By Order of the Ministry of Labor of Russia dated December 22, 2014 No. 1061n, the professional standard “Accountant” was approved. For the position “Accountant” it establishes the following qualification requirements:

What does an accountant need to meet these qualification requirements of the standard? Please clarify the following questions:

1. Is at least three years of work experience required for a graduate of a secondary vocational educational institution who has graduated from a specialized area?

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

3. Does a graduate of a secondary vocational educational institution who has completed a specialized direction also need a certificate or diploma of advanced training under the continuing professional education program?

4. Does a graduate of a secondary vocational educational institution who has completed a non-core course require a certificate or diploma of advanced training under the continuing professional education program?

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

6. What does a specialist with a higher non-specialized education need?

Answer:

MINISTRY OF LABOR AND SOCIAL PROTECTION OF THE RUSSIAN FEDERATION

LETTER

The Ministry of Labor and Social Protection of the Russian Federation considered the appeal<...>reports on the application of the professional standard “Accountant” and within the limits of competence.

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 field of training “Economics and Management”. In the absence of specialized education, 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 at least three years of work experience are requirements for applicants who do not have a specialized education.

Director
Department of wages,
labor relations and
social partnership
M.S. Maslova

With respect and wishes for comfortable work, Tatyana Kozlova,

HR System expert

Should the deputy chief accountant have a diploma in accounting or economics, or is an incomplete higher education in economics sufficient? We have an LLC

The requirements listed in Article 7 of Federal Law No. 402-FZ apply only to chief accountants of JSCs, insurance companies, non-state pension funds and a number of other organizations.

The rationale for this position is given below in the materials of the Glavbukh System

1.Article: "U chief accountant no higher education. What will happen to us?

The chief accountant must have a higher education and accounting (auditing) experience of at least 36 months out of the last five calendar years. Or 60 months over the last seven calendar years - in the absence of higher education. In addition, a person with an unexpunged or outstanding conviction for economic crimes cannot work as a chief accountant. Such requirements are specified in paragraph 4 of Article 7 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”.

Does anything threaten the organization if its chief accountant does not have the proper education or experience? If an enterprise is registered in the form of an LLC, then neither the tax authorities nor other inspectors will have any questions about it. The director has the right to establish the requirements for the position of chief accountant of an LLC himself. The stringent legislative requirements listed above apply only to chief accountants of JSCs, insurance companies, non-state pension funds and a number of other organizations listed in the same paragraph 4 of Article 7 of Federal Law No. 402-FZ.

At the same time, the higher education of the chief accountant of an OJSC can be anything, not necessarily economic. The wording “higher professional education”, prescribed in the law before September 1, 2013, previously confused many. And all because the law on education, which was in force earlier, called any higher education professional (Article 24 of the Law of the Russian Federation of July 10, 1992 No. 3266-1). And now, and before, it is enough for the chief accountant of an OJSC to have any higher education - be it economics, even technical, or even humanitarian.

But what if the management of an open joint-stock company still hires a chief accountant without higher education or experience? Federal Law No. 402-FZ does not establish any liability for such a violation. The Code of the Russian Federation on Administrative Offenses also does not include fines for non-compliance of the chief accountant with legislative requirements.

But it should be borne in mind that the activities of the companies listed in paragraph 4 of Article 7 may be regulated by special legislation. For example, what the chief accountant of an insurance organization should be is determined by Article 32.1 of the Law of November 27, 1992 No. 4015–1 “On the organization of insurance business in the Russian Federation.” In particular, he must have a strictly higher economic or financial education. This is one of the requirements that a company must fulfill in order to obtain an insurance license.

Having received a license, the company comes under close control from supervisory authorities. And if it turns out that the organization has a new chief accountant who does not comply with the requirements of the law, the license may be revoked.