In Russia, it is possible to confirm the qualifications of an accountant by passing the exam in the IPB and receiving the certificate of the professional accountant of the IPB of Russia, or with the help of a certificate of compliance with the profession after passing the exam in the CCC.

What is IPB and CCC?

The Institute of Professional Accountants (IPB) is the largest professional association of accountants and auditors in Russia, existing since 1997.

Experts who received the IPB certificate are part of the unified register of professional accountants. The registry allows the employer information about the specialist - the year of entry into Members of the IPB of Russia, the validity of the certificate, as well as information on the increase in professional level over the past five years.

From January 1, 2017, independent qualifications assessment centers (CSC) officially began to work in the Russian Federation, which conduct professional exams, allowing the applicant to confirm the compliance of their qualifications to the requirements of a professional standard. The result of the exam is the issuance of the certificate - the document of the established sample, information about it is made to the federal registry. From July 1, 2019, a different way to confirm the qualifications, rather than passing the exam in the Central Committee will not be legal.

Exams in the IPB and in the Central Command. You can pass them in your region or come to us. ASCON is an accredited center of the Institute of Professional Accountants in Russia. CPI "Consultant + Askon" - a qualification assessment center according to Professandard "Accountant".

With the help of our course, you can prepare for exams and in IPB, and in the CCC.

Our organization is a public joint-stock company, should we apply a professional accountant standard for the accountants of the Organization and Professandard for the Glavbuch?

From July 1, 2016, professional standards have become mandatory for all employers (Art. 195.3 of the Labor Code of the Russian Federation). The form of the employer's status does not matter.

The professional standard is both the heads of the heads and accountants (the order of the Ministry of Labor of Russia from 12/22/14 No. 1061n).

Employers are required to apply professional standards in terms of formations, knowledge and skills. That is, if the requirements for qualifications, which is necessary for an employee to fulfill its employment function, established by the Labor Code of the Russian Federation, federal laws or other regulatory acts (law of May 2, 2015 No. 122-ФЗ).

As, for example, to the chief books of public joint-stock companies, insurance companies and banks (Art. 144 of the Labor Code of the Russian Federation and Part 4 of Art. 7 of the Federal Law of December 6, 11.11 No. 402-ФЗ).

There are no requirements in the laws in the laws, which means that their professional only recommendation.

Justification
(Color highlighted information that will help you take the right decision)

Instruction: How to apply Prof. Accountant

From July 1, 2016, Prof. "Accountant" operates. It was approved by the Order of the Ministry of Labor of Russia of December 22, 2014 No. 1061n. The standard is spelled out what the requirements of the accounting officer - education, work experience, duties should be responsible. From the recommendation, you will learn: is it necessary to implement a professional in your organization, who from employees of accounting should comply with him and what will happen if not to introduce professandard.

When professional mandatory

Apply professorities must be applied if the qualifications requirements are established by law. Among employees of accounting are mandatory requirements only for chief books. But not all organizations, but only:

· PJSC (except credit institutions),

· Insurance organizations,

· Non-state pension funds,

· Joint stock investment funds,

· Management companies of mutual investment funds,

· Offices of state extrabudgetary funds.

These requirements concern and officials who lead accounting. For example, if in PJSC the head and chief accountant one person.

There is no ordinary accounter requirements in the law. For them, professional advisory.

This is indicated in part 4 of Article 7 of the Law of December 6, 2011 No. 402-FZ, in Article 195.3 of the Labor Code of the Russian Federation and paragraph 6 of the Letters of the Ministry of Labor of Russia dated April 4, 2016 No. 14-0 / 10 / 13-2253.

When the professandard is not required to organize the law, management has the right to introduce it voluntarily. That is, you can establish the requirements for knowledge and accountant skills. Professandard will help:

· To form a personnel policy, managing staff;

· See who from employees to send to training;

· Develop job descriptions;

· Install a fair wage system and calculate the awards.

What will happen if not applied professandard

If you do not apply a professandard, when it is necessary by law, finally not only the organization, but also by the manager.

The size of the fine for the organization is from 30,000 to 50,000 rubles. And for the head - from 1000 to 5000 rubles. If after the fine, do not apply professional, the sanctions are stricter:

· From 50,000 to 70,000 rubles. - for the organization,

· From 10,000 to 20,000 rubles. - For the head.

This is indicated in parts 1 and 4 of Article 5.27 of the Administrative Code.

How to introduce Prof.

How to introduce professional "Accountant", the organization chooses independently (Art. 8 of the Labor Code of the Russian Federation). You can entrust to develop the stages of the implementation of the workgroup professandard. To do this, create a working group and reflect this in the order of the head. The Group includes representatives of key units. For example, representatives of personnel service, legal department, accounting. To implement Professandard, use a step-by-step algorithm.

Step 1: Compare the requirements of the professor with an accountant job description

Professandard "Accountant" divides employees to accountants and chief books. The accountant is obliged to maintain accounting, including:

· Compile and accept primary,

· Keep registers

· Grind and summarize economic facts.

Glavbukh is obliged:

· Compile and hand out financial statements;

· Control accounting in the organization;

· Maintain tax accounting, amount to reporting and tax planning;

· Conduct financial analysis, budgeting;

· Manage cash flows.

If there is no job instructions, add them. Note that Professandard has established minimum responsibilities. They can be complemented. For example, in small organizations, the accountant also behaves personally accounting.

Step 2: Check whether the staff and experience of employees correspond to professandard

Check out the education and experience of accounting staff on the table below. Those who do not reach the requirements, send for training in the first place.

National Technological University (NTU) invites everyone to pass training in Professandard Accountant No. 309, approved by the Order of the Ministry of Labor of the Russian Federation No. 1061n dated December 22, 2014. Additional professional formation is purchased on the basis of secondary vocational or higher education, with a guaranteed issuance of certificate and a diploma of the established sample.

Training in Professandard Accountant

Professional Standard "Accountant" It acts as a qualification characteristic required by a specialist for the formation of documented systematic information about accounting facilities in accordance with the legislation of the Russian Federation. Applying professionals in enterprises, management significantly reduces the costs of further training of their employees and structures their activities as a whole.

Professional retraining program "Accountant" Suitable to persons working in various sectors of the national economy in the directions of finance and economy. The presence of a specialist diploma about the professional preparation speaks of a high level of his professionalism and competence.

Training in Professandard Accountant Designed for the heads of financial services, accountants, specialists in finance and loans, as well as other employees engaged in accounting operations and their accounting. In the process of learning, we are guaranteed to train your staff:

accounting of accounting;

the preparation and presentation of the financial statements of economic entities;

final generalization of the facts of economic life;

financial analysis, budgeting, cash flow management and a lot.

Advanced training of accountants The National Technology University has been aimed at updating and improving existing theoretical and practical skills and skills to meet the requirements of the relevant activities of the professional standard.

Ignoring the requirements of the Professandard of the accountant leads to administrative responsibility (see Art. 5.27.KAP "Violation of labor legislation") in the form of fines up to 50,000 rubles. We remind you that from July 01, 2016, employers are obliged to apply professandards in their work.

How to get to the courses in the NTU and why it is worth choosing us

We invite everyone to visit the National University of Technological University and personally verify the high quality of the educational institution. Contact us by phone or through the feedback form and get answers to all your questions completely free. Improving the qualifications and professional preparation of accountants Provided in full-time, part-time and distance learning.

Why should you stop your choice on our university:

classes are conducted by highly qualified teachers;

there are no general educational items in the programs;

we are an accredited organization that has an educational license of Mosobrinadzor;

you have the opportunity to independently distribute the schedule of training your staff;

we provide you with a personal manager and guarantee impeccable quality of service.

For almost 2 years, in our country, the professors for accountants have been operating in our country. They are consolidated in the experience, education, officials to specialists in accounting.

Since 2017, the new professional "Accountant" has been operating, approved by the Order of the Ministry of Labor of Russia dated December 22, 2014 No. 1061n. This document enshrines the responsibilities and functions of employees in accounting. This document is assigned classifications to accountants.

Professandarts are written not only for financial workers. At the moment there are more than a thousand approved standards of absolutely different professions from a locksmith-electrician to an ophthalmologist.

Pros for employees from the introduction of professandards:

1. For accountants, the "path" of development is shown. The law is clearly spelled out that an accountant should know which knowledge should be at the chief accountant. For an accountant, this is an excellent reason to develop in a profession with a specific indication of the direction of movement;
2. Certificate of compliance Professionalism about the high level of professionalism. Requirements for accountants, the chief accountants are very high. Consider the compliance exam in accordance with the trade statintands can be only in qualifications assessment centers. With excellent exam, a certificate is issued, in force three years.;
3. The closed list of duties will not give the employer to take the accountants for the responsibility of a lawyer, personnel and others.

In addition to duties, in Professandard, the requirements for the position occupied - education, experience. The table below indicates the requirements for accountants and chief accountants.

As can be seen from the table, education in a specialty not related to accounting accounting is not the reason for non-compliance with the professandards. The best solution in this situation is to undergo additional professional courses, advanced training programs.

Professional Standard "Accountant" was approved. Despite its name, the professandard covers activities not only an accountant, but also the chief accountant. What qualifications of the chief accountant presents this standard, we will tell in our consultation.

For whom is a profession of "Accountant"

Application by the employer of the professional "Accountant" is obligatory if the work of the employee of the Labor Code, other federal laws and other regulatory acts of the Russian Federation established certain requirements (Article 195.3 of the Labor Code of the Russian Federation).

So, for example, federal law of 06.12.2011 No. 402-FZ established requirements for the Chief Accountant in (clause 4 of Article 7 of the Federal Law No. 402-ФЗ No. 402-ФЗ):

• OJSC (Current PJSC) (with the exception of credit institutions);
• insurance organizations and NPFs;
• joint stock investment funds;
• managing companies of mutual investment funds;
• other economic entities whose securities are allowed to appeal at organized trading (with the exception of credit institutions);
• government bodies of state extrabudgetary funds;
• management of government territorial extrabudgetary funds.

Therefore, the use of professioned in part of the requirements specified in the Law of the Chief Accountants of such organizations is necessary.

Other employers can apply or not apply this professandard at their discretion.

From which partitions consists of professional "Accountant"

Professandard consists of the following main sections:

Requirements for education, learning and practical experience

Labor functions of the chief accountant

In accordance with Professandard "Accountant", the labor functions of the chief accountant are as follows:

These functions in Professandard correspond to the 6th level of qualification.

Each of the above labor functions of the Chief Accountant in Professandard is specified in the following indicators:

• labor;
• necessary skills;
• necessary knowledge.

We give an example of disclosure of information on the labor function "Tax Accounting and Drawing Tax Reporting, Tax Planning" in Professandard: