Courses professional standard accountant of a budgetary institution. Professional standard "Accountant" - "road map" of the accounting profession. Professional accounting training

Are you already an accountant? Chief Accountant, assistant accountant, or just planning to master this profession ... You can’t 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 drafting 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 the reporting company should be named (in the employment contract and in 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 employed accounting operations and taking into account(code 4121 by All-Russian classifier classes OK 010-93, approved. 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, 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. The chief accountant prepares 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 analysis economic activity . 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.

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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.

The Standard requires an accountant to have either an average professional education or additional professional education. But even with such education, there is also experience. practical work accounting and control for at least 3 years. 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 programs professional retraining. Persons who have or are 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.

Availability of additional professional education in special programs and work experience of at least three years - 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:

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, employers are required to apply professional standards in terms of those requirements for the qualifications of employees that are established in the Labor Code of the Russian Federation and other regulatory legal acts.

Many people are concerned about the question: do all accountants from July 1, 2016 really have to meet the requirements? We hasten to reassure employees and employers.

The first do not need to apply to certification centers in order to urgently improve their skills and receive a certificate. The second should not rush to train employees in accordance with the requirements of the professional standard or look for a replacement for them.

The changes do not apply to all accountants.

Are professional standards required for all accountants?

Occupational standards are mandatory for application in terms of those requirements for the qualifications of employees that are established in the Labor Code of the Russian Federation, other federal laws, other regulatory legal acts (part 1 of the Labor Code of the Russian Federation).

Requirements for accountants of most LLCs and non-public joint-stock companies not installed. So, the professional standard can not be applied to them.

The Accounting Law provides for requirements exclusively for chief accountants and persons entrusted with accounting in certain economic entities. These include OJSC (except credit institutions), insurance organizations, non-state pension funds, joint-stock investment funds, management companies of mutual investment funds, other economic entities, securities which are admitted to circulation at organized auctions (with the exception of credit institutions), management bodies of state extra-budgetary funds, state territorial extra-budgetary funds.

For such accountants professional standard is mandatory in terms of the requirements listed in other special federal laws (for example, in the Federal Law of February 7, 2011 N 7-FZ "On Clearing, clearing activities and central counterparty).

If the employer does not apply the mandatory professional standards, he faces a fine of 30 thousand to 50 thousand rubles. ()

Are qualification requirements changing?

Although the professional standard becomes mandatory from July 1, 2016, qualification requirements to the experience and education of the chief accountant and another person who is entrusted with accounting, are already applied.

These requirements are expressed as follows: the employee must have a higher education and work experience related to accounting, preparation of accounting (financial) statements or audit activities for at least three years out of the last five calendar years. If there is no higher education in the field of accounting and auditing, such experience must be at least five years out of the last seven calendar years.

In many ways, the provisions of the professional standard and the Law on Accounting duplicate each other, in particular, the requirements for work experience coincide.

Will I have to undergo training in connection with the introduction of a professional standard?

For chief accountants, the professional standard provides for a requirement to undergo a program of advanced training and professional retraining. However, it can be omitted, since it is not established by the Accounting Law. Other accountants do not need additional training either.

Do I need to prepare for a GIT check after the introduction of a professional standard?

The entry into force of the professional standard is not a basis for verification. Requirements for unscheduled and scheduled inspection organizations remain the same.

Will the introduction of the professional standard lead to layoffs?

An employee who does not meet the requirements of the document cannot be fired, since there is no special rule in the Labor Code of the Russian Federation. The Ministry of Labor takes a similar position.

How to apply the professional standard on a voluntary basis?

The employer has the right, taking into account the norms of the Labor Code of the Russian Federation, to use the professional standard for voluntary basis to set qualification requirements for employees.

The Ministry of Labor explained: an employer can apply a professional standard to determine the names of positions (professions, specialties), labor functions of employees, requirements for their education and work experience.

A professional standard can be useful not only when compiling, for example, a job description. The employer has the right to approve this document as mandatory in the organization.

The current professional standard for the chief accountant in 2018 was approved by the Ministry of Labor back in 2014. Order No. 1061n dated December 22, 2014 explains in detail the requirements for qualifications, education, experience, functionality and other skills of accountants. Let's consider how to apply the professional standard of the chief accountant to enterprises from 2018.

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What is the professional standard of the chief accountant

At its core, the definition of a professional standard denotes legally approved requirements for any position (profession). In particular, Profstandard 309 "Accountant" reflects the level of qualification required for the effective implementation of work functions. The list of duties is contained in the Order separately. The developer is NP IPB of Russia.

Who is required to apply accounting standard? In accordance with paragraph 4 of Art. 7 of Law No. 402-FZ, the chief accountant of OJSC, NPF, AIF, UK UIF, insurance companies, management bodies of state non-budgetary funds, other enterprises, except for credit ones, must have an appropriate higher education; at least 3 years of experience in an accounting position (at least 5 years without higher education). Other requirements may be introduced additionally at the federal level.

Equally, the Professional Standard is not obligatory for all employers. Order No. 1061n has a recommendatory character for most enterprises. Which organizations are required to apply the Profstandard:

• Extrabudgetary state funds.
• MUP or UP.
• Enterprises with authorized capital owned by the state or municipality.

How the professional standard of the chief accountant has been operating since 2018

First of all, Profstandard 309 outlines the main goal of accounting activity, which is to document information on accounting objects in accordance with legal requirements and subsequent reporting. In addition to general data, the standard lists the work functions of an accountant with brief description, and also gives clarifications on the qualifications of an ordinary and chief accountant. The functional map compiled in this way includes 2 subsections:

• Accounting for the 5th level of qualification - reflection of economic operations in accounting on the basis of primary documentation; grouping and monetary measurement of transactions; summarizing the results of economic activity.
• Formation and submission of accounting records for the 6th level of qualification - filling out financial statements, including consolidated forms; control over the correctness of accounting records (accounting); maintenance of NU (tax accounting); formation tax reports; financial analysis, budgeting and management of DDS (movement Money) enterprises.

What are the approved requirements for the chief accountant since 2018

Separately, in sect. 3.2 Standards are listed regulatory requirements to the position of chief accountant. This applies to education, experience, special conditions. Among the main ones, the following mandatory advantages of a specialist are mentioned.

Chief Accountant Qualifications:

• The level of education is secondary vocational or higher. Passage of special programs - retraining, advanced training.
• Practical experience of employment - at least 5 years for the last seven-year period of employment must be associated with the maintenance of accounting records and the preparation of financial statements or with the work of an auditor. If a specialist has a completed higher education, not 5 years out of 7, but 3 out of 5 years is enough.
• Additional special conditions - the approval of such conditions depends on the characteristics of the economic entity's activities.

Qualification requirements for an accountant:

• The level of education is secondary vocational, intended for middle-level workers. It is possible to have additional vocational education in special programs.
• Practical work experience - at least 3 years, subject to special training related to control and accounting.
• Additional special conditions - not established.

Note! The standard does not define special qualification requirements for a deputy chief accountant. But since such a position relates to management, it is recommended to focus on the standards for chief accountants, and not ordinary ones.

Labor functions of accountants according to Professional standard 309:

From 04/06/2019, work must be guided by the Order of the Ministry of Labor of the Russian Federation dated 02/21/2019 No. 103n, which introduces a new professional standard for an accountant.

The document cancels the Order of the Ministry of Labor of Russia dated December 22, 2014 No. 1061n, which approved the first professional standard for an accountant.

Target

In accordance with the text of the standard, the main goal of persons who are engaged in accounting is to form documented and systematized information about accounting objects, draw up accounting (financial) statements on its basis, disclosing information about the financial position of an economic entity as of the reporting date, financial result its activities and cash flow for reporting period necessary for users of this reporting to make economic decisions.

Who is included in the standard

The standard distinguishes four categories of specialists engaged in this activity:

1. Heads of institutions, organizations, enterprises.
2. Financial managers.
3. Accountants.
4. Employees involved in bookkeeping and accounting.

Labor functions

Despite the designated categories of specialists, the professional standard approved by the Government of the Russian Federation initially contained only two groups of labor functions:

• group A. Accounting (skill level 5);
• group B. Preparation and presentation of financial statements of an economic entity (skill level 6).

• group C. Preparation and presentation of financial statements of an economic entity that has separate divisions(skill level 7);
• group D. Preparation and submission of consolidated financial statements (skill level 8);
• group E. Provision of accounting services to economic entities, including the preparation of financial statements (skill level 8).

For more information about descriptions of qualification levels, see Order of the Ministry of Labor of Russia dated April 12, 2013 No. 148n.

The descriptive part of possible job titles includes:

• accountant;
• accountant of the 1st category;
• accountant II category;
• Chief Accountant;
• head (head, director) of the department (department, service, department) of accounting;
• head (head, director) of the department (service, department) of consolidated financial statements;
• director of operations management;
• director of accounting outsourcing;
• Commercial Director;
• Director of Business Development.

The variety of names of professions in the accounting and financial sector proposed in the new standard fully reflects reality. And if other job titles are introduced in the organization, then they may remain unchanged.

Group A, or accountants with categories

In the Order of the Ministry of Labor dated December 22, 2014 No. 1061n, in contrast to the CEN, which singled out three categories of accountants (the first, second categories and the accountant itself), the requirements for the level of education are minimized: it is enough for employees to have a secondary vocational education. The provisions on practical work experience remained the same - at least three years.

But the new professional standard has changed the requirements for practical work experience and education. From 04/06/2019, accounting can be entrusted to persons who have a diploma of secondary vocational education or additional vocational education in special programs for non-core secondary education. To occupy the position of an accountant with a category, you will need at least 1 year experience in a lower position.

As for functional duties, they remained unchanged.

Group B, or chief accountants, heads of accounting departments

In the professional standard valid until 04/06/2019, it was stated that the chief accountant is not required to have a higher education, secondary professional is enough. Higher education, of course, is welcome, but the requirements are revising the mandatory passage of an appropriate advanced training or professional retraining program (the specifics are not specified). Work experience requirements:

• in the absence of higher education, at least five of the last seven calendar years must be related to accounting, preparation of accounting (financial) statements or auditing;
• in the presence of higher education - at least three of the last five calendar years.

Also, the professional standard of the chief accountant, approved by the Government of the Russian Federation in 2014, contained a provision under which additional requirements may be established for the chief accountant or other official in charge of accounting in certain economic entities (for example, in Chelyabinsk).

Other provisions are spelled out in the Order of the Ministry of Labor of February 21, 2019 No. 103n. The new professional standard of the chief accountant 2020 requires that a person applying for the position of chief accountant or head of the accounting department have a diploma of one of the following levels of education:

• higher profile - bachelor's degree;
• higher non-core - bachelor's degree and additional professional education under the program of professional retraining;
• secondary vocational training programs for mid-level specialists;
• secondary vocational non-core - training programs for mid-level specialists and additional vocational education - professional retraining programs.

To obtain a position, you will need at least five years of experience with a higher education, and with a secondary education - at least 7 years. Additionally, special requirements are introduced for persons who want to work in OJSC, the Central Bank of the Russian Federation, off-budget funds, insurance organizations, investment and non-state pension funds.

Job responsibilities for chief accountants and heads of accounting departments have increased not only quantitatively, but also qualitatively, but the wording of the requirements has become capacious and specific.

Group C, or chief accountants working in companies with branches

For the preparation and submission of financial statements of an economic entity with separate divisions, specialists will need one of the following formations:

• higher - magistracy or specialty;
• higher non-core - magistracy (specialty) and additional professional education - professional retraining programs.

To work as a chief accountant in a company with branches, you must have at least 5 years of experience in senior positions. What is included in the duties of such an employee is detailed in the professional standard in several labor functions.

Group D, or employees submitting consolidated financial statements

The requirements for the education of such employees are similar. But for the preparation and submission of consolidated financial statements, the chief accountant will need work experience:

• at least five of the last 7 calendar years of work in senior positions related to the preparation of accounting or auditing activities;
• at least three years out of the last 5 with higher profile education.

The skills, abilities and knowledge that will be needed to perform the work are described in section 3.4 of the professional standard. To maintain a professional level, specialists are recommended to take refresher courses every year for at least 20 hours.

Group E, or accounting consultants

As in the case of groups C and D, the level of education of persons who provide accounting services should be the highest. The requirements for seniority are similar to those stated for chief accountants who prepare and submit consolidated financial statements. But at the same time, they are required to undergo full-fledged advanced training programs at least once every three years.

As for responsibilities, consultants, company executives, and commercial directors have a lot of them, and they are very diverse - from organizing and managing the main business processes in an enterprise to participating in advertising campaigns and studying judicial practice in the field of taxation.

Finally

In conclusion, it must be said that, despite all the hype that was raised in Lately around the topic of professional standards, firstly, their form is simple and convenient. Now personnel officers and responsible executives will practically not have a headache, which specific functional responsibilities can supply job description. Secondly, employers and employees will clearly know what they are responsible for and what they must do.