Who rents the auditor at the certificate. Auditor. Certification of auditors. The procedure for issuing and canceling the certificate of the auditor. Improving the qualifications of auditors. Course training program

The qualification certificate of the auditor is issued under the condition that the person claiming its receipt (hereinafter - the applicant):

1) passed the qualifying exam;

2) has to declare the results of the qualifying exam experience of work related to the implementation of auditing or accounting and accounting and accounting (financial) reporting, at least three years. At least two years from the last three years of the specified experience, work should have to work in the audit organization.

Verification of the qualification of the applicant is carried out in the form of a qualifying exam. A challenger has been allowed to the qualification exam in a state accreditation of higher professional education to the educational institution. For the reception of the qualifying exam with the applicant, the fee is charged, the size and procedure for charging which is established by a unified attestation commission.

The decision to refuse to issue a qualifying certificate of the auditor is accepted if:

1) the applicant does not comply with the requirements of Part 1 of this article;

2) after the reference of the qualifying exam, the applicant's mismatch is detected by the requirement of part 3 of this article.

The qualification certificate of the auditor is issued without limiting the term of its action. The procedure for issuing a qualification certificate of the auditor and its form are approved by an authorized federal body.

The decision to refuse to issue a qualifying certificate an auditor can be challenged in court.

The auditor is obliged during each calendar year since the year following the year after the year of receiving the qualification certificate of the auditor, to undergo training programs to improve the qualifications approved by the self-regulating organization of auditors, the member of which it is.

The qualification certificate of the auditor is canceled in cases:

1) obtaining a qualifying certificate of the auditor using false documents or obtain a qualifying certificate of the auditor by a person who does not meet the requirements for the applicant established by Article 11 of the Federal Law;

2) the entry into force of the court sentence, providing for a punishment in the form of deprivation of the right to engage in auditing activities during a certain period;

3) non-compliance with the auditor of the requirements of Articles 8 and 9 of the Federal Law;

4) systematic violation by the auditor when conducting an audit of the requirements of this Federal Law or federal audit standards;

5) the signing by the auditor of the audit conclusion recognized in the prescribed manner knowingly false;

6) non-participation of the auditor in the implementation of audit activities (non-practical an individual auditor of the audit activity) within two consecutive calendar years, except:

7) non-compliance with the auditor Requirements for training on advanced training programs established by Article 11 of the Federal Law, unless the self-regulating organization of auditors with approval of the audit council recognizes the valid reason for non-compliance with the specified claim (for example, severe illness);

Sooner or later, a specialist who has at least some attitude towards accounting, is thinking, and not to become an auditor? But for this it is necessary to have a qualifying certificate, which will help to help the Intelligent Tempertic Center.

What is needed to obtain a qualifying certificate?

First, it is necessary to comply with the following formal requirements provided for article 11 of the Federal Law "On Auditing Activities" of December 30, 2008 No. 307-FZ:

the presence of higher education obtained in having a state accreditation educational institution of higher vocational education;
work experience related to the implementation of audit activities, or accounting and accounting and accounting (financial) reporting to about the day announcement of the qualifying exam results, not less than three years. At least two years from the last three years of the specified experience should have to work in the audit organization.

Secondly, it is necessary to have a set of certain qualities that can be called informal requirements for the applicant of the auditor's profession. For example. The high-class auditor should be able to concentrate its attention, be patient, neat and thoughtful. At the same time, you must be prepared for the fact that in many cases the work of the auditor is associated with frequent business trips, continuous change of situations and communication with the most different people. In addition, the auditor must be a "professional boring" - to love scrupulously to study the documents and, at the same time, be able to work in a variety of teams, i.e. be sociable.

Like an accountant, the auditor works with financial documents. It should have a large volume of continuously "updated" knowledge - always be aware of a constantly changing regulatory framework. Moreover, in contrast to an accountant, dealing with one enterprise, the auditor must have professional knowledge throughout the spectrum of accounting features in various branches of economic activity, and therefore be able to learn.

The auditor constantly has to carefully study many documents in a short time, and therefore, be able to quickly rebuild and promptly understand the new financial accounting situations. Working with numbers and documents, the auditor is obliged to navigate in the specifics of accounting in various industries to competently form and defend its point of view. The auditor always signs under its conclusions and is responsible, while the worst for the auditor is to lose an impeccable reputation. Therefore, good faith and professional honesty are especially important features of this auditor.

If you firmly decide to become an auditor, you have a higher education, you, in your opinion, have the qualities needed to hold the prestigious profession of the auditor, then you are a direct road to the Intelligent Intelligence Training Center.

How is the interconnection ready to help you?

To begin with, it will be useful for you to purchase basic knowledge of auditing. To do this, the training center has developed a special course "Assistant Auditor. Practical aspects of participation in auditing. " At the end of training, students receive a real opportunity to get a job in the audit organization, which is simply necessary to obtain experience and experience, without which, in accordance with Federal Law No. 307-FZ "On Auditing Activities"It is impossible to get a qualifying certificate of the auditor. Work experience in the audit company for the day declaration of the qualifying exam results should be at least two years.

Another important positive point of the end of the course "Assistant Auditor. The practical aspects of participation in the audit "is that all course listeners are included in the register of" Auditor's Assistants "SRO RCA.

To gain confidence in your abilities, bring the knowledge necessary to the auditor to the required level, and thus maximize the chances of obtaining an auditor certificate, applicants can in specialized centers, such as UMC RSA.

Qualifying exam Consists of two parts: computer testing and execution of written work.

Only applicants who have passed computer testing and who have paid for admission to the fulfillment of written work are allowed for written work.

For answers to all computer testing issues, applicant is provided for no more than 2 hours 30 minutes. An individual test consists of 50 questions (10 issues from each area of \u200b\u200bknowledge defined by the audit board).

Written work is carried out by a unified attestation commission within two days:

on the first day, the applicant must respond in writing to the three questions of an individual examination ticket (one question from the following areas of knowledge: "Accounting and reporting", "Taxation of legal entities and individuals", "Finance of organizations: management and analysis");
on the second day, the applicant must respond in writing to two questions of an individual exam ticket (one question from the following areas of knowledge: "Legal regulation of economic activities and labor relations", "Audit") and solve the practical task.

The qualification certificate of the auditor is issued to a self-regulating organization of auditors, provided that the person applying to its receipt:

passed a qualifying exam;
it has at the date of submission of an application for the issuance of a qualifying certificate of the auditor Work experience related to the implementation of auditing activities or accounting and accounting and accounting (financial) reporting, at least three years. At least two years from the last three years of the specified experience, work should have to work in the audit organization.

If you decide to become an auditor, send a completed questionnaire into UMC RSA, and you will receive an argued conclusion (recommendations) about your opportunities to get a professional auditor certificate. We guarantee the objectivity of the conclusion and recommendations, as well as the absolute confidentiality of the information received.

Auditor who has a qualifying certificate of the auditor is obliged during each calendar year, starting in the year following the year of obtaining a qualification certificate of the auditor, to undergo programs

The audit sphere in Russia has been in the situation of permanent reforms. These reforms are not ordinary character. Their diversity and intensity report the emotional background to the entire audit community, so that the deck of the audit ship is, for example, you can hear the speech not only of individual auditors, but also their representative assembly: "The auditors of the Far Eastern region present at the meeting of the round table discussed the issue of market status Audit services and came to a consequential opinion that measures were consistently held activities aimed at the complete elimination of domestic audit, to actively extrusion of small regional audit companies from the audit services market. "1.

What kind of events? This is the introduction of the Institute of Self-Regulatory Organizations, numerous conditions and payments related to the accession of the SRO, changes in the quality control standards, quality control, the introduction of an external quality control system by Rosfinnadzor, changes in the federal law "On audit activities" and much more.

But the most shocking among the events of the audit reform in Russia became a new certification for already certified auditors mentioned in the FZ "On Audit Activity" as an exam for a single qualifying certificate given "in a simplified manner". According to the law, the auditors have the right to submit it until January 1, 2013. The law does not oblige auditors to undergo "simplified" tests, but strongly limits participation in the audit activities of those who will not become the owner of a single certificate. Such auditors from January 1, 2012 will not be able not only to sign the audit conclusions of socially significant organizations, but to verify banks, state unitary enterprises with a state ownership share of more than 25%, mutual insurance societies, investment funds, stock exchanges and other types of objects mentioned Article 5 of Part 3 of Federal Law No. 308 of December 30, 2008.

The authority that was entrusted to the organization of the exam was the Ministry of Finance of the Russian Federation. In September 2009, 9 months after the release of the Federal Law, on the website of the Ministry of Finance, a draft provision on a simplified exam is published, in which its outlines appear.

The exam promised to be tough. Each auditor was preparing the "Individual Test" of 60 (or 30) questions. Questions from several areas (depending on the type of audit certificate) - mainly in accounting in Russia and in European countries (IFRS). Learn "Ordinary" accounting of commercial organizations was offered auditors that had a certificate only a certificate of bank audit (recall, it is 4.6% of auditors). The remaining 95.4% certified professionals needed to comprehend the features of accounting in special areas and sectors of the economy: banks, investment funds, non-state pension funds, insurance organizations, Exchange, I.T.D. In addition, the exam was offered to check the knowledge of a number of international and Russian laws from the field of combating corruption, federal standards in the field of quality control of Audit, etc.

At the exit, a rather large amount of questions requiring knowledge, which can be mastered in a couple of months of classes in training groups, or independently. At the same time, complete isolation from the world with textbooks and printed texts of laws, instructions, regulations, provisions (a total of several thousand system of machine-visiting text) is necessary.

It is curious that on the background of rigor, a humanity and humanism of certification developers were manifested (apparently, the anticipation of the severity of Noshi for a whole professional community, mainly in permanent business trips at checks, the tears swept over the cheek of the developers), at least in the initial form of the examination of the exam Delivered in a simplified order. In this edition of the situation, the auditors were offered a benefit that gives the right instead of passing a number of knowledge areas, listen to a special training course. Three months after the publication of the situation (in early November 2010), the project turned into a provision approved by the Order of the Ministry of Finance of the Russian Federation of September 30, 2010 N 118N (that is, in rear), but the promised benefit of it disappeared.

The audit self-regulatory organizations were outraged by the fact of the abolition of the promised posts, and even met with the leadership of the Department of Regulatory of State Financial Control, Auditing, Accounting and Reporting 2, and wrote letters to the Minister of Finance of the Russian Federation 3, but everything was meaningless: the benefit to further simplifying simplified The exam did not return.

For Russian auditors, harsh times began. At the end of 2010, all six self-regulatory organizations create a Unified Attestation Commission (ECC), which should directly prepare exam tests, enter them into a specially ordered computer program, plan a schedule, to conduct an exam, publish results. The ECA website actually appears only after the New Year holidays, although there was news from December 30, 2010 4 (amazing, what kind of significant importance in our country has the phenomenon of "rear"!)

From the beginning of 2011 and until the middle of March, there was a temporary calm, which only from time to time was interrupted by new events: so, on the ECA website there was information about the board charged for the surrender exam. Its cost for taking certification amounted to 10,000 rubles 5. The amount was 500% more than the auditors paid for the primary (not simplified!) Exam, when he oversawned by the Ministry of Finance of the Russian Federation. Establishing this amount of payment caused a perturbation in the audit community, and it still does not poke. The Ministry of Finance of the Russian Federation also recommended that the price for the exam, but no matter how able to influence the pricing, since the formal ECA was not established by the Ministry of Finance, but self-regulatory organizations of auditors. It is reasonable that the one who established, albeit himself and understands (such intonation sounds in the response of the Ministry of Finance of the Russian Federation to self-regulatory auditors). 6.

The Unified Attestation Commission was solemnly adamant, but by August 1, it was ripe for "as if" concessions, and offered a discount in the payment of the exam in the amount of 50%, but only for such categories of auditors, which, in the opinion of the audit media 7, is unlikely to be the hundredth community. Such rare categories of representatives of the audit profession, such as veterans of hostilities, accidents of the accident on the Chernobyl Navy 1986-1987, donors were awarded by the "Honorary Donor of Russia" or "Honorary Donor of the USSR".

In the event of a failure on the exam, the re-pass permitted was allowed, but before the end of the summer of 2011 in the audit environment, there were stubborn rumors that the auditor can only count on two additional attempts. Doubts dispelled the EAC itself, placing the FAQ on its website in the article called "Simplified - does not mean just" 8, where the Director of the Commission gives answers to the most controversial issues. And in response to the question "whether the number of attempts is limited," the solemn "no" sounds. However, each new attempt to pass the exam will cost the auditor again in 10,000 rubles. Indeed, there is some invisible financial line between simplistic and simplicity ...

The situation was complicated by the fact that it was not clear how it was to prepare for the exam. A lot of preparation methodology depends on how the test question is formulated. For clarity, we give an example from the accounting of the accounting of banks in banks. It is known that the banking plan of the bills contains several tens of thousands of numbers. When an accountant is certified to work in a bank, a qualifying requirement for it is considered not only knowledge of the names and rules for correspondence of these accounts, but also their numbers. These requirements are justified, since accounting in banks is the area of \u200b\u200bspecialization, several years studied in universities preparing employees of credit institutions. Therefore, the question of the test for a bank accountant can be formulated as follows:

"Cash is credited to the Corsuit Bank with the improper name of the client:

Replies options:

a. D 30102 to 47418

b. D 30102 to 47417

c. D 30102 to 47416 "

From an auditor who is not familiar with bank accounting accounting (we recall once again that these are the owners of the general certificate of the auditor, which make up more than 9/10 from the entire audit community of Russia), such a formulation of the issue requires knowledge of account numbers. This means that during the preparation, it should spend a long time to memorize the correspondence of the names of account numbers to their numbers. But if the name of the account is disclosed in the test, then such a memorization is not necessary.

A single attestation commission has not yet disclosed information on the nature of the tests, and published several exemplary test questions (from 6 to 8 in each examination) less than a week before the first exam, scheduled for March 17, 2011. However, to understand how to prepare for "simplified tests", the proposed options turned out to be clearly not enough!

It is possible that the ECU was too concerned about the safety of the test base. Indeed, in the Regulations on the procedure for a simplified exam, it is said about unprecedented measures aimed against unauthorized access to test issues. So, according to Regulation No. 118n, ECA "ensures the safety of documents and materials related to the implementation and surrender of the simplified exam"; Further in the text of the document says: "A unified attestation commission provides the implementation of the necessary organizational and technical measures to protect the list of issues offered by applicants for a simplified exam, from unlawful or random access to it, destruction, changes, blocking, copying, distribution, as well as from other illegal actions "9.

In addition to issues of access to access to tests, the position speaks about the duties of the EAC to periodically update the test base: "The list of issues offered by applicants on a simplified exam is subject to updating on a quarterly at least 30 percent." 10

In practice, the database of issues is updated much more substantially than 30%. Auditors who participated in the examination two times (and more than two times) indicate that each new session of the exam tests are changing very strongly, including on the scenario of the issue. For example, in one case, questions are formulated according to the principle of "insert the missing word" from the regulatory act, and in the other it is proposed to solve the problem or economic situation. Neither the EAC methodologies nor any other authorized persons inform anyone as issues will be formulated. The auditor comes to the exam, sits down at the computer and sees the questions of its test on the screen.

Any professional testologist or methodologist who knows the principles of certification should be clear that this approach directly affects the specifics of the preparation and the amount of time spent on it. If you need to learn a normative act as a "school poem" to accurately remember the sequence of words and not mistaken in the answer version, you need a memory load. There is a lot of time on such "combaling". In the case when the question of the test requires solving the problem, other skills and skills are relevant, and it is necessary to prepare otherwise.

It is logical that for the purposes of high-quality preparation for a simplified examination, it was necessary to start with the methodology, teacher training. No one also bothered to inform the audit community, where and how to prepare for the exam, rather than letting the auditors "in free swimming" on an unlimited number of attempts in the amount of 10,000 rubles each. Apparently, in the executive body responsible for conducting the exam, conducted a political, but not a ethical balance between the desire to fulfill the entire "letter" of the provision of 118N and responsibility to individuals - auditors who are forced to undergo additional certification in order to stay in their profession.

So the EAC exam was organized. This is worth adding weak methodological support for auditors from the SRO auditors. The first, and the best thing they could do is to declare preparation programs for a simplified exam in the number of mandatory annual advanced training programs. But for the first time, they started talking about this in the audit chamber of Russia in May-June 2011, and practically such training courses (in the form of 40 hours of annual advanced training with the issuance of a certificate confirming the validity of the auditor certificate) began to be counted no earlier than the end of August 2011.

The first to challenge the simplified exam responded educational and methodological centers (UMCs), conducting courses for improving the qualifications of auditors. They suggested their (and hired from universities) teachers of disciplines checked on a simplified exam. However, UMCs acted at their own risk, not knowing the contents of the questions and nature of the tests.

It is not worth discounting and the fact that the auditors have no students for a long time (remember the statistics, according to which almost half of Russia's auditors over 45 years old), and by virtue of their professional employment, they simply disastrously lack free time. In a rare weekend, when the auditors are not on service tasks on business trips, they are waiting for children, relatives, affairs that no one will do for them.

All of the above has greatly complicated the task of high-quality preparation of certified auditors to the terms of additional certification. This was reflected in the number of surrendered and on the results of a simplified exam. Let us give statistics data:

The first exam, appointed by a unified attestation commission, was March 21, 2011. 13 people were admitted, passed 5 (38% of those surrendered). The results of the second exam dated April 27, 2011, such: from 25 auditors test 9 (39%). The third exam was held on May 26, 2011: out of 42 candidates scored 12 participants (28.6%). At the exam on June 29, 2011, 114 people participated; Passed 38 auditors (34.9%). Fifth exam - July 20, 2011. Of the 158 auditors received a single certificate of the auditor of 77 people (50% of passed). August 10, 2011 passed the sixth exam. The number of candidates - 178, passed the exam 54 of a person (31%). September 15, 2011 admitted to the exam 85 of applicants, passed 34 (41%). On September 30, 338 applicants participated, 98 people passed (29.6%). The session of October 13, 2011 brought such results: out of 145 auditors passed 35 (25%), on October 27, 2011, from 456 applicants passed 138 (31%), on November 17, 2011, 481 passed on November 17, and those who passed 144 (31%).

If you summarize all the results, then there are 2035 tolerances to the simplified exam. Among these tolerances there are candidates who surrendered the exam several times, therefore the absolute number of auditors is about 30-40% less, that is, about 1,200 - 1300 people. Of these, 644 people were successfully tested (31.6% of the absolute number of attempts).

Thus, as of the beginning of December 2011, from 26566 auditors consisting in self-regulating auditors, a single certificate of the auditor of 644 people will receive, or 2.42% of the number of the audit community of Russia!

The situation with the simplified exam at the end of 2011 affects the impassive perspective of 2012, when, according to Law No. 308-ФЗ, auditors that do not have a single certificate are prohibited from participating in auditing activities to verify all social and significant organizations and institutions subject to. For the Russian audit, this situation, without exaggeration, crisis. Suppose that by the end of 2011, according to the advanced progression of the simplified exam, it will be surrendered by another 200 people, that is, the number of owners of a single certificate by the beginning of 2012 will be 850 people. These auditors will have to check all subjects (only this sector represents more than 5% of the entire market of audit services!), Banks (huge amount of work!), Investment funds, stock exchanges, insurance organizations and other socially significant business entities (their The list, apparently, is still far from the final edition).

Given the uneven distribution of auditors with uniform certificates among more than 5,000 audit companies in Russia, by the beginning of 2012 the following two scenarios are possible:

The redistribution of the audit market, that is, the transfer of socially significant organizations as customers in those audit firms, where there are already auditors with a single certificate.

- "Hunt" of audit organizations for auditors - owners of a single certificate, the proposal to them the best conditions (compared with the auditors possessing the "old sample" certificates).

In their worst implementation, the second scenario contains a dangerous potential when a single certificate can be a lease subject 11. On the other hand, the owners of a single certificate received its expensive price, so these auditors are hardly difficult to treat their professional career (especially since the auditor for such actions will definitely be subject to disciplinary, but it is possible that criminal responsibility).

It cannot be said that in this critical situation, self-regulatory organizations of auditors are inactive. Attempts to influence the situation were. Several letters and appeals to the Ministry of Finance of the Russian Federation signed by all SRO were already mentioned. However, everything before a single case "reach" to the state audit regulator was unsuccessful. The most desperate desire to influence the current situation is obvious from the initiative of the SRO Institute of Professional Auditors of Russia (IPAR). The IPAR website in the "News" section relatively recently published the text of the appeal of auditors to the Federal Antimonopoly Service of Russia (FAS), to the Ministry of Justice of the Russian Federation, to the Ministry of Finance of the Russian Federation, and even to the Supreme Council of the United Russia party 12.

The appeal is very emotionally, its wording reflects a high degree of concern to the situation in which the entire professional community turned out to be "powerless" and unable to influence its destiny. Repeated certification "Violated constitutional rights", "The procedure for passing the exam ... does not withstand no criticism," the "incorrectness of the wording of examination issues and answers to them" is mentioned, etc. And yet, despite such an obvious "crying for help", but considering the established The trends of the reform of the audit in Russia can be tried in advance to predict the response of state and party bodies - respondents.

The audit reform in Russia is in the stage, when the conditional "turn back" is no longer possible even in the case of a serious change in political decline. Express private opinion: Apparently, audit reform is associated with the anti-corruption component. In the situation of "excavating" for common sense of systemic corruption in Russia, it is not so important (and even dangerous) the establishment of objective factors or even those responsible for the formation and maintenance of a huge corruption "budget of the shadow economy." More efficient becomes an attempt to use possible resources to correct such a state of affairs. In the future, this vision, an auditor, which has direct access to accounting and reporting documents in enterprises to be audited, looks like a person from which one can expect to inform the relevant facts of corruption, or the legalization of income obtained by criminal.

In order to achieve the goals delivered by the reform, you need to form a fundamentally new professional community of auditors, which will change the quality of requirements for the representative of the "checking" profession. This is a fight of extensive knowledge, experience, high standards of ethics, impeccable reputation, as well as an understanding of the tasks set by the state, that is, a certain type of patriotism. Instrumentally such a community is already created using a "simplified exam" as a serious barrier for the "old audit", and it is unlikely that the ideologists of the audit reform will be able to find something better than the activities of a uniform attestation commission. Therefore, something radically change (maybe, with the exception of the pricing issue of a simplified exam, which may be interested in FAS), one of the addressees mentioned above the letter of one of the SRO auditors mentioned above is interested.

As the development of battlements in November 2011, the State Registration of the National Union of Audit Associations (NSA) was completed, created as an association of self-regulatory auditors organizations: a non-commercial partnership "Institute of Professional Auditors of Russia" (IPAR), a non-profit partnership "Moscow Audit Chamber" (MEAP), Non-commercial partnership "Russian College of Auditors" (RCA), a non-profit partnership "Audit Association Commonwealth" (AAS).

On the first, after registration, the general meeting of the Union on November 23, 11, the main attention was paid to the appeal of Russia's auditors to the President of the Russian Federation Dmitry Medvedev and Chairman of the Government of the Russian Federation, Chairman of the United Russia party, V.V. Putin, in which The catastrophic situation has been described in the field of audit services. 13

As if the events did not develop, it is already obvious that the audit market in Russia is experiencing serious shocks. Only a few participants of this market, responding to a call time, offer services aimed at attempting to politically influence on occurring events (until all of them proven meaningless). It is much more useful in such a situation - the economic solution to the problem of auditing companies that found themselves in an extremely difficult situation. For example, the company "" currently has a system of service of auditing companies, allowing them to survive the market for audit services, reducing the costs of customer service, and retaining their business.

The list of services for audit companies includes assistance in passing quality control by SRO, as well as control conducted by Rosfinnadzor; The preparation of the company's auditors to the simplified exam, which suggests both classes in training groups, so seminars on the methodology of independent training. A separate service, which is already in demand today - customer service by specialists who have a single qualification certificate of the auditor. If we help ourselves, we will be able to save our common audit ship, and he will be able to survive any storm!

From January 1, 2011, international rules for qualifying certification of the auditor have been introduced in the Russian Federation.

The auditor, who passed a successfully qualifying exam and possessing all the necessary qualities provided for by Art. 11 of the Federal Law of December 30, 2008 No. 307 "On Auditing Audit", receives a unified qualification certificate of the auditor, which gives it the right to lead audit activities in any economic field.

The Director General of LLC "Philosophy of Audit", Kurbanova Angela Vladimirovna confirmed its qualifications and work experience and successfully passed the qualifying exam.

From January 1, 2012, Russian auditors who did not receive a single qualification certificate are not entitled to sign audit conclusions, if the securities of the audited organization are allowed to appeal at the trades of stock exchanges and (or) other organizers of trade in the securities market, other credit and insurance market Organizations, non-state pension funds, organizations, in statutory (share) capital of which the share of state ownership is at least 25 percent, state corporations, state-owned companies, as well as consolidated reporting.

(Art. 5, Federal Law of 30.12.2008 N 307-FZ (Ed. dated 11.07.2011, with change of 11/21/2011) "On audit activities")

The employees of LLC "Philosophy of Audit" received a single qualifying certificate, allowing to issue audit conclusions to everyone without exception to organizations whose reporting is subject to compulsory audit.

On the photo from left to right:
Sumagina N.V. (Director of AF Interconnest LLC), Yamanushkina I.B. (OOO AKG Ya.N.S.Audit, "), Totyiev A.B., Persikovskaya D.V., Gabovich G. B. . (Member of the Board), Lobova T.V. (member of the Board), Kuznetsova N.D. (CJSC "NKG" 2K Audit - Business Consultations "), Panteleev A.S. (CJSC "Group Finance"), Kurbanov A.V. (LLC "Philosophy of Audit"), Frolov K.K. (AF Constant CJSC);
Melnikova N.E. (Director of UMC Moap "Interconnection Intellect"), Yartar N.M. (member of the Board), O.V.Tegeneva (deputy. PRIV. Moscow Confederation of Industrialists and Entrepreneurs, Independent Member of the Board), Kolubasin V.I. (Chairman of the MOAAP), Egorov M.E. (Chairman of the Board of MOAAP), Traskov I.A. (Hands. Certification services and advanced training of the MOAAP)

Extract from the Federal Law of December 30, 2008 N 307-FZ

(Ed. from 11.07.2011, with change of 11/21/2011) "On audit activities"

(with change and extra., entering into force from 11/03/2011)

Article 11 Qualification Certificate Auditor.

1. The qualification certificate of the auditor is issued to a self-regulating organization of auditors, provided that the person applying for its receipt (hereinafter - the applicant): (as amended by the Federal Law of July 1, 2010 N 136-FZ) (see text in the previous edition) 1) The qualification exam was passed; 2) has a day declaration of the results of the qualifying exam work experience related to the implementation of auditing activities or accounting and accounting and accounting (financial) reporting, at least three years. At least two years from the last three years of the specified experience, work should have to work in the audit organization.

2. Checking the qualification of the applicant is carried out in the form of a qualifying exam. The procedure for holding a qualifying exam, including the procedure for the participation of the applicant in the qualifying exam, as well as the procedure for determining the results of the qualification exam, is established by an authorized federal authority. The list of questions offered by the applicant in the qualification exam is established by a unified attestation commission from the knowledge regions approved by the Advisory Council. (As amended by the Federal Law of 01.07.2010 N 136-FZ) (see text in the previous edition)

3. The qualification exam is allowed to be a challenger who has received higher education in the educational institution of higher vocational education to the educational institution.

4. The qualification exam is carried out by a unified attestation commission, which is created jointly by all self-regulatory organizations of auditors in the manner prescribed by the authorized federal authority. Constituent documents of the Unified Attestation Commission, as well as changes made in them before their approval are coordinated with an authorized federal body. The activities of the Unified Attestation Commission are based on the principles of independence, objectivity, openness and transparency, self-financing.

5. For receiving the qualification exam with the applicant, the fee is charged, the size and procedure for collecting which is established by a unified attestation commission.

6. The decision on the refusal to issue a qualification certificate of the auditor is made in the event that: 1) the applicant does not comply with the requirements of Part 1 of this article; 2) after the qualification examination examination, the applicant's discrepancy is detected by the requirement of part 3 of this article; 3) from the date of adoption of a unified attestation commission Decisions on the qualification exam before the day of receipt of the self-regulating organization of auditors from the applicant's claim for the extradition of the qualification certificate of the auditor passed more than one year. (paragraph 3 was introduced by the Federal Law of July 1, 2010 No. 136-FZ)

7. The qualification certificate of the auditor is issued without limiting its validity. The procedure for issuing a qualification certificate of the auditor and its form are approved by an authorized federal body. The self-regulating organization of auditors is not entitled to put forward any requirements or conditions when issuing a qualifying certificate of the auditor. The self-regulatory organization of auditors has the right to charge for the issuance of the qualification certificate of the auditor, the size of which should not exceed the cost of manufacturing and shipping. The date of issue of the qualification certificate of the auditor is the date of the adoption of a self-regulating organization of auditors of the decision to issue an auditor certificate. (As amended by the Federal Law of 01.07.2010 N 136-FZ) (see text in the previous edition)

8. The decision to refuse to issue a qualifying certificate of the auditor can be challenged in court.

9. The auditor is obliged during each calendar year since the year following the year of obtaining a qualifying certificate of the auditor, to undergo training in advanced training programs approved by the self-regulating organization of auditors, which is a member of which it is. The minimum duration of such training is established by the self-regulating organization of auditors for its members and can not be less than 120 hours for three consecutive calendar years, but not less than 20 hours every year.

The main regulatory legal act regulating auditing activities as a whole is the Federal Law No. 307-FZ "On Auditing Audit".

According to Art. 4 of this law Auditor is an individual who received a qualifying certificate of the auditor and is a member of one of the self-regulatory organizations of auditors.

Why is the law so clearly defined that only a person who has received a qualification certificate may be an auditor? Because the receipt of such a certificate is a confirmation of the high level of professional training of the auditor, and this is the key to the fact that audit audits and other audit services will be implemented at the highest level.

Plower issuing (refusal of issuing) and cancellation of the qualification certificate is defined in the same law as the concept of the auditor (in Art. 11 and 12).

Certification for the right to exercise audit activities is to test the qualifications of individuals who want to engage in auditing activities.

This certification is carried out in the form of a qualifying exam, and the certificate itself is issued a self-regulating organization of auditors, provided that the person, the applicant:

1) passed the qualifying exam;
2) has to declare the results of the qualifying exam experience of work related to the implementation of auditing or accounting and accounting and accounting (financial) reporting, at least three years. At least two years from the last three years of the specified experience, work should have to work in the audit organization.

In addition to these requirements, the applicant should have a higher education obtained in having a state accreditation educational institution of higher vocational education.

In the past few years, the mandatory requirements for applicants for the qualification certificate of the auditor have changed significantly towards tightening, which is due to the reform of the system of certification of auditors in Russia.

So, before the entry into force of Art. 11 FZ "On Auditing Activities" to obtain a qualifying certificate recommended applying the following requirements:

1) impeccable reputation (with a possible presentation at least two recommendations);
2) availability of a document on the highest economic and (or) legal education obtained in Russian institutions of higher professional education with state accreditation, or the availability of a document on the highest economic and (or) legal education obtained in the educational institution of a foreign state and evidence of the equivalence of the specified document to the Russian document of the state sample about the highest economic and (or) legal education ("entrance" in a profession with higher education for any specialty);
3) Availability of work experience on an economic or legal specialty of at least three years (at the time of certification, practical experience should be at least three years, of which 90 weeks should be in an audit, including 45 weeks, - in the obligatory audit).

The procedure for holding a qualifying exam is established by an authorized federal authority. The list of issues offered by the applicant in the qualification exam is established by a unified attestation commission from the areas of knowledge approved by the audit council.

The qualification exam is carried out by a unified attestation commission, which is created jointly by all self-regulatory organizations of auditors in the manner prescribed by the authorized federal authority. The activities of the Unified Attestation Commission are based on the principles of independence, objectivity, openness and transparency, self-financing.

For the reception of the qualifying exam with the applicant, the fee is charged, the size and procedure for charging which is established by a unified attestation commission. For the issuance of a qualifying certificate, a fee may also be provided, but its size should not exceed the cost of manufacturing and shipping certificate.

Applicants for the qualification certificate of the auditor are submitted to the Ministry of Finance of the Russian Federation through educational and methodological centers (UMC) following documents:

a) statement;
b) a copy of a diploma about higher economic or legal education certified in the prescribed manner;
c) a copy of the workbook certified in the prescribed manner (in case of the impossibility of notarial assurance of the employment record, a copy of the employment record has been submitted, certified at the last place of work or a certificate from the place of work with an indication of the position and tenure of stay in it);
d) certificate of the Ministry of Education of the Russian Federation on the recognition of the equivalence of a foreign educational document (if there is a higher economic and (or) legal education obtained in a foreign educational institution);
e) a copy of the payment document on making a fee for certification;
(e) A copy of the certificate of registration with the tax authority of the individual at the place of residence in the territory of the Russian Federation.

Despite the fact that the qualification certificate has a single form, it is issued in several different audit directions:

- general audit;
- audit of stock exchanges, extrabudgetary funds and investment institutions;
- Audit of insurance organizations and mutual insurance societies (audit of insurers);
- Audit of credit institutions, banking groups and banking holdings (bank audit).

Exams on individual types of qualifying certificates of the auditor are held once a month at the same time in all educational and methodological centers that submitted the necessary documents.

Qualification exams are held within three days and consist of testing and executing written-oral work on exam tickets (with a break between testing and conducting written-oral work on exam tickets from one to three days). During the qualifying exam, writing-oral work is carried out exclusively at the location of the educational and methodological center. Qualifying exams are surreated in Russian.

Information about the date and venue of the qualifying exam is brought to the attention of applicants with teaching centers at least 5 days before the date of its holding. Specific dates for qualifying exams are established by the Ministry of Finance of the Russian Federation.

Usually, the qualifying exam is preceded by separate training in one of the UMCs.

Since the current Audit Act was adopted relatively recently in 2008, the question arose about the issuance of qualification certificates according to the new law. It was decided for which in 2009 - 2010. Examinations and the issuance of the certificate were carried out according to the Old Law No. 119-FZ, and starting from 01.01.11 to the new law No. 307-FZ. At the same time, qualification certificates, obtained as before 01.01.09, and between 01.01.09 and 01.01.11, are not subject to exchange, their owners are not obliged to pass any retraining and (or) religious exam.

Since January 1, 2011, these individuals have the right to participate in auditing activities in accordance with the type of auditor's qualification certificate of the auditor, with the exception of participating in mandatory auditors. In the event that these persons wish to participate in auditing activities without limiting the type of qualifying auditor's qualification certificate, as well as in carrying out a mandatory audit, they must pass (until January 1, 2013) a qualifying exam in a simplified manner, which will be established by an authorized federal body. or rent (from January 1, 2013) qualifying exam in general.

So, on November 1, 2012, 1198 applicants were on a simplified exam for obtaining a qualifying certificate of the auditor of the new sample. The percentage of the exam, the exam reached 30%.

The decision to refuse to issue a qualifying certificate of the auditor is accepted if:

1) the applicant does not meet the basic requirements;
2) after the reference of the qualifying exam, the consecration of the applicant is found in part of education;
3) from the date of the adoption of a unified attestation commission, a decision on the delivery of a qualifying exam before the day of receiving a self-regulating organization of auditors from the applicant for an application for the issuance of a qualifying certificate of the auditor has passed more than one year.

The decision to refuse to issue a qualifying certificate an auditor can be challenged in court.

The minimum duration of such training is established by the self-regulating organization of auditors for its members and can not be less than 120 hours for three consecutive calendar years, but not less than 20 hours every year.

In addition to refusing to issue a qualifying certificate, the certificate already issued may be canceled in cases:

1) obtaining a qualification certificate of the auditor using sublayed documents or obtain a qualification certificate of the auditor by a person who does not meet the requirements;
2) the entry into force of the court sentence, providing for a punishment in the form of deprivation of the right to engage in auditing activities during a certain period;
3) non-compliance with the auditor of the requirements of the FZ "On Audit Activity" in terms of the independence of the auditor and the audit secrecy;
4) systematic violation by the auditor when an audit of the requirements of the FZ or federal standards of auditing activities;
5) the signing by the auditor of the audit conclusion recognized in the prescribed manner knowingly false;
6) non-participatory auditor in the implementation of audit activities within two consecutive calendar years, except:
7) non-compliance with the auditor requirement of training on advanced training programs;
8) avoiding the auditor from the passage of external control of the quality of work.

The decision to cancel the qualification certificate of the auditor is made by a self-regulating organization of auditors, a member of which is an auditor, and in relation to the qualification certificate of an auditor's auditor who is not a member of a single self-regulating organization of auditors is a self-regulatory organization of auditors issued this qualification certificate of the auditor.

The solution of the self-regulating organization of auditors on the cancellation of the qualification certificate of the auditor may be challenged in court within three months from the date of receipt of the specified decision.