Professional standard training for the chief accountant of a budgetary institution. Remote course "Chief Accountant
Are you already an accountant, chief accountant, assistant accountant, or are you just planning to master this profession... You cannot do without getting to know the professional standard "Accountant". Who is obliged to comply with it, what are the requirements for experience and seniority, what is the risk of non-compliance?
Important: from April 6, 2019, the new professional standard "Accountant" is in effect (approved by order of the Ministry of Labor of Russia dated February 21, 2019 No. 103n). It obliges all accountants who do not have a specialized education,. Learn more about the new professional standard on the Kontur.School website.
How to use the professional standard?
In the professional standard "Accountant" (hereinafter referred to as the Standard), two positions are distinguished - accountant And Chief Accountant. For each position, a generalized labor function is defined, which is detailed through a specific list of labor functions. For each function, it is indicated which labor actions, skills and knowledge are necessary for its implementation.
Obviously, an accountant, as a person directly interested, will study the Standard on his own. It doesn't make sense to retell it. Let's take a look at some of the highlights.
Professional standard for chief accountant
The chief accountant is required to draw up and submit financial reporting economic entity. This generic feature includes:
- drafting financial statements;
- preparation of consolidated financial statements (according to IFRS);
- internal control of maintenance accounting and preparation of accounting (financial) statements;
- conducting tax accounting and tax reporting, tax planning.
First, the Standard classifies tax reporting as financial reporting. In principle, this is true. After all, the amounts of taxes received as a result of tax accounting are reflected in the accounts of accounting. And secondly, the Ministry of Labor of Russia believes that it is beyond the power of an ordinary accountant to keep tax records.
Based on the Standard, the sole accountant of a reporting company should be named (in employment contract and in the work book) the main one (paragraph 3, part 2, article 57 of the Labor Code of the Russian Federation).
Professional standard for an accountant
The accountant must carry out the final generalization of the facts of economic life. This generalized function involves counting totals and balances in accounting registers, closing turnovers on accounts.
The standard categorizes accountants employees involved in bookkeeping and accounting(code 4121 according to the All-Russian classifier of occupations OK 010-93, approved by the Decree of the State Standard of the Russian Federation of December 30, 1993 No. 298). The duties of such employees include performing simple calculations for individual areas of accounting. Therefore, the accountant may not know all areas of accounting.
It is advisable for the employer to differentiate the qualifications of accountants - for example, to provide for the positions of "leading accountant", "senior accountant", "site accountant" (accounting for settlements, fixed assets, materials, etc.), "trainee accountant" (in practice - "assistant accountant "). The scope of duties of an accountant of each category is described in detail by the job description.
It is noteworthy that cashiers refer to employees in the service sector (code 421 according to OK 010-93). They are not considered accountants. It turns out that after the cashier, the Cashier section must also be processed by an accountant. Such double processing of information is inconvenient, and is not practiced.
The new accounting standard. Knowledge Requirements
In general, the Standard imposes not just high, but maximum requirements for the knowledge of both chief and "ordinary" accountants. These requirements are a reflection of regulatory requirements for record keeping, including reporting.
Based on the professional standard, each specialist can outline for himself specific areas of advanced training. At the Accounting School you can update and systematize your knowledge, gain practical skills and find answers to your questions. All our advanced training courses are developed taking into account the professional standard "Accountant".
So, an accountant needs knowledge of the fundamentals of legislation on archives, on social and health insurance, pension provision, as well as civil, labor, customs legislation.
But it is not necessary for an accountant to know IFRS. The conclusion is that the Standard does not require accounting based on IFRS. Chief Accountant compiles consolidated financial statements by transforming the data contained in accounting registers compiled in accordance with Russian rules.
The standard obliges an accountant to prepare cost estimates for products (works, services). To do this, he needs ideas about the technology, organization of production and management adopted in the company. Calculation also implies the possession of industry instructions (letter of the Ministry of Finance of Russia dated April 29, 2002 No. 16-00-13 / 03). Meanwhile, the Qualification Directory for the positions of managers, specialists and other employees (approved by the Decree of the Ministry of Labor of Russia dated August 21, 1998 No. 37) provides for the position economist for accounting and business analysis. Whether it should be abolished is unclear.
Note that the chief accountant is expected to know judicial practice on accounting matters. Although knowledge is incomparably more important.
Unfortunately, reduced requirements for accountants who keep records in small businesses or in special conditions tax regimes, The standard does not provide.
Watch the webinar at the School of Accountancy.
Education and experience
The requirements of the Standard for education and experience are confusing. The fact is that Law No. 402-FZ (clause 1, clause 2, part 4, part 5, article 7) establishes such restrictions only for chief accountants, and in certain cases (depending on the organizational and legal form of the economic subject, sphere of its activity, etc.). In other cases, not expressly specified, the legislator does not impose special requirements on accountants.
In accordance with the Standard, an accountant must have either a secondary vocational education or additional professional education. But even with such an education, there is also at least 3 years of practical experience in accounting and control. A paradox arises: a specialist who has received the necessary education after the entry into force of the Standard, but does not have the indicated experience, will not be allowed to work in his specialty. Then what's the point of getting an education? Let's say that accounting and control is carried out by a timekeeper (Qualification directory of positions of managers, specialists and other employees, approved by the Decree of the Ministry of Labor of Russia dated August 21, 1998 No. 37). A person with an incomplete higher education is not entitled to work as an accountant.
Additional professional education: advanced training programs and professional retraining programs. Persons with or receiving secondary vocational and (or) higher education are allowed to master these programs (Article 76 of the Federal Law of December 29, 2012 No. 273-ФЗ “On Education in Russian Federation»).
A chief accountant who does not have a higher education must have at least 5 years of practical work experience out of the last 7 calendar years of work related to accounting, preparation of accounting (financial) statements or auditing.
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 ( letter of the Ministry of Labor of Russia dated January 12, 2016 No. 14-3 / V-3).
But what criteria should be met by the head of the economic entity, who has taken over the accounting (part 3 of article 7 of Law No. 402-FZ), - the Standard is generally silent about this. Although such decisions are very common and can significantly affect the quality of financial reporting.
The table contains an excerpt from the professional standard "Accountant" on the requirements for education, training, work experience and special conditions for admission to work:
| Possible job titles | Accountant | Chief Accountant |
|---|---|---|
| Education and training requirements | Secondary vocational education - training programs for mid-level specialists Additional professional education under special programs |
Higher education, Secondary vocational education Additional professional programs - advanced training programs, professional retraining programs |
| Practical work experience requirements | With special training in accounting and control for at least three years | 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 |
| 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 |
What threatens non-compliance with the professional standard?
The employment contract may be terminated by the employer in case of inconsistency of the employee with the position held or the work performed due to insufficient qualifications, confirmed by the results of certification. This is indicated in article 81 of the Labor Code of the Russian Federation.
H insufficient experience, as well as the lack of the necessary education, cannot be grounds for dismissal.
Accounting workers "in the field" are not in danger. Literally following the standard can be feared when applying for a job. By the way, the requirements of the standard have already been adopted by recruitment agencies that select personnel for accounting departments.
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From July 1, 2016, according to the law of May 2, 2015 No. 122-FZ, it became mandatory for all employers to apply professional standards.
Occupational standards are requirements for the qualifications of employees. In accordance with them, an accountant who performs a certain function must have the appropriate qualifications.
The level of qualification is determined by the availability of special education and work experience.
There are 2 qualification levels for accountants - 5th (Accountant) and 6th (Chief Accountant).
Functions of accountants
| Level qualifications |
Generalized labor functions |
Labor functions |
| 5 - Accountant | Accounting |
Acceptance for accounting of primary accounting documents on facts |
| 6 - Chief accountant |
Compilation and presentation financial reporting economic entity |
Preparation of accounting (financial) statements
Preparation of consolidated financial statements
Internal control of accounting and |
Requirements for the 5th level of qualification (Accountant)
Secondary vocational education - training programs for mid-level specialists
Additional professional education under special programs
Experience: at least three years with special training in accounting and control
Requirements for the 6th qualification level (Chief Accountant)
Higher or secondary vocational education
Additional professional programs - advanced training programs, professional retraining programs
Work experience: at least five years out of the last seven calendar years of work related to accounting, preparation of accounting (financial) statements or audit activities. If you have a higher education - at least three years out of the last five calendar years.
Certificate
- Compliance with these requirements is confirmed by a special document - qualification certificate of compliance with professional standards. The certificate is issued for a specific job function(s) performed by an accountant. Certification is carried out on the basis of documents on education and work experience.
- If the qualifications do not correspond to the functions performed, it is necessary to take professional retraining or advanced training courses.
- Until July 1, 2016, all employers must confirm that their employees meet professional standards.
- We are engaged in certification of compliance of accountants with the requirements of the professional standard "Accountant". We also conduct retraining and advanced training courses for accountants.
Cost and terms of certification
Benefits of Professional Standards Certification for Accountants
Income increase A certificate of a higher level of qualification gives the right to a higher level of remuneration. Accountant 6 skill level with other equal conditions will receive more accountant level 5.
Confirmation of your qualifications And increasing the level of competitiveness in the labor market.
You are more valuable In the eyes of employers and colleagues.
Certification procedure
You call us or leave a request on the site
We sign a contract, you pay the bill
We analyze the documents on the qualifications of the employee. If they do not meet the requirements, we offer advanced training or professional retraining.
We issue a qualification certificate and send it to you by Russian Post
Why should you get certified with us?
We are among the 3 leading companies for certification of compliance with professional standards We are one of the first companies in Russia to provide certification services according to professional standards.
We are one of the first companies in Russia to provide certification services according to professional standards. Remotely throughout Russia. This is convenient - you do not need to contact several organizations at once if you need additional information. education to meet professional standards.
Complete Reliability
and legitimacy
Our certificates comply with the law. We have our own KAEO certification system, registered with Rosstandart on March 25, 2014 No. POCC RU.З1185.04ЖHT0.
Certification experience 2 years We have been doing forensic certification since 2014. In 2016, professional standards certification appeared, which has a similar procedure. Therefore, despite the novelty of the service, we are already experts in it.
Terms from 1 day We have perfected the certification process, so we carry it out in record time. We save your time.
Without a visit to the office and a headache We work throughout Russia and carry out certification remotely without a visit to the office. You only need to provide documents and choose the area of certification according to the professional standard.
Gift for our clients
Professional development courses for accountants (110 hours) for free! The usual cost is 5000 rubles.
A gift for our clients: Professional development courses for accountants (110 hours) for free! The usual cost is 5000 rubles. You receive a certificate of professional development of an accountant of the standard established by the state. This is especially true for those who do not have enough education to meet the professional standard. Call us and we will advise you on this matter.
Free seats left: 3 out of 20
About company
Company " professional standard»
carries out conformity certification
professional standards for accountants and other professions.
"Professional Standard" is part of a group of companies, which also includes:
International Academy of Expertise and Evaluation(maeo.rf), which prepares
accountants, appraisers, expert technicians and construction experts. Education license
activity No. 1420 dated 04/21/2014.
Professional standard of the chief accountant. Statistics say that today about 5 million accountants work in the Russian Federation, and more than a million of them are in the position of chief accountant. And it is not at all surprising that the first professional standard approved by the Ministry of Finance of the Russian Federation was, of course, the professional standard of the chief accountant. The professional standard of the chief accountant was approved by order of the Ministry of Finance of the Russian Federation of December 22, 2014, No. 1061n and registered with the Ministry of Justice of the Russian Federation on January 23, 2015, No. 35697.
The main purpose of the activity of the chief accountant is the formation of documented information on accounting objects, which is compiled on the basis of primary accounting information, which reflects financial position a certain economic entity on a specific date, financial results its activities, movement in reporting period his Money. All this information is necessary for the formation of accounting and tax reporting, as well as for the manager to make objective decisions.
How to get trained
To sign documents
Based on the application, we will prepare a contract
Pay bill
After signing the contract, we will issue an invoice for payment
Get trained
Complete training, Obtain a certificate of the established form.
The professional standard of the chief accountant identifies the following categories of employees involved in this activity:
- these are specialists responsible for the activities of the administrative and financial and economic services of the enterprise;
- these are specialists involved in finance and lending;
- these are specialists whose activities are related to the maintenance of the accounting department itself;
- These are specialists involved in accounting and processing accounting operations.
But, despite the above categories of employees, the professional standard of the chief accountant provides for the presence of only two groups of labor duties - this is group A, which involves the maintenance of primary accounting, which belongs to the 5th qualification level, and group B, which involves the formation and presentation of consolidated financial statements for economic subject, which belongs to the 6th qualification level. In more detail, this material is set out in the order of the Ministry of Finance of the Russian Federation dated April 12, 2013 No. for No. 148n.
To summarize the above, the first group refers to ordinary accountants, and the second group refers to chief accountants. But this in no way indicates that the spectrum of the profession of an accountant and financier will be minimized. The title of the position in the staff list may remain unchanged. Those. employees who perform the functions of an accountant for the conduct of both accounting and consolidated reporting, will now be assigned to the so-called group A, regardless of their position, and the employees whose duties will include the formation of the final data of the enterprise's activities will automatically be assigned to the so-called group B. Therefore, the requirements for these employees, even if the name their positions will be the same, respectively, they will be completely different, this is the main difference between the PS and the qualification directory of a manager, specialist and other employee.
National Technological University (NTU) invites everyone to take professional accounting training No. 309, approved by order of the Ministry of Labor of the Russian Federation No. 1061n dated December 22, 2014. Additional vocational education is acquired on the basis of secondary vocational or higher education, with the guaranteed issuance of a certificate and diploma of the established form.
Professional accounting training
Professional standard "Accountant" acts as a characteristic of the qualification necessary for a specialist to form documented systematized information about accounting objects in accordance with the legislation of the Russian Federation. By applying professional standards at enterprises, management significantly reduces the cost of further training of its employees and structures their activities as a whole.
Professional retraining program "Accountant" suitable for people working in various industries National economy in the areas of finance and economics. The fact that a specialist has a diploma of vocational retraining indicates high level his professionalism and competence.
Professional accounting training designed for leaders financial services, accountants, finance and credit specialists, as well as other employees involved in accounting operations and their accounting. During the training process, we are guaranteed to train your staff:
bookkeeping;
preparation and presentation of financial statements of economic entities;
final generalization of the facts of economic life;
financial analysis, budgeting, cash flow management and much more.
Advanced training for accountants at the National Technological University is aimed at updating and improving the theoretical and practical skills and abilities of employees in order to meet the requirements of the professional standard corresponding to the activity.
Ignoring by companies the requirements of the professional standard of an accountant leads to administrative liability (see Article 5.27 of the Code of Administrative Offenses “Violation of labor laws”) in the form of fines of up to 50,000 rubles. We remind you that from July 01, 2016, employers are required to apply professional standards in their work.
How to get to courses at NTU and why you should choose us
We invite everyone to visit the National Technological University and see for yourself the high quality of the education provided. Contact us by phone or via the feedback form and get answers to all your questions for free. Advanced training and professional retraining of accountants is provided in full-time, part-time and distance learning modes.
Why you should choose our University:
classes are conducted by highly qualified teachers;
there are no general education subjects in the programs;
we are an accredited organization that has an educational license from the Mosobrnadzor;
you have the opportunity to independently distribute the training schedule for your staff;
we provide you with a personal manager and guarantee an impeccable quality of service.