From July 1, employers are obliged to apply the professionals in terms of those requirements for the qualifications of employees who are established in the Labor Code of the Russian Federation, other regulatory legal acts.
Many concerns the question: Does all accountants really have to meet the requirements since July 1, 2016? Hurry up to calm employees and employers.
First you do not need to contact the certifying centers in order to urgently improve the qualifications and get a certificate. The second one should not hurry to train workers in accordance with the requirements of the professandard or look for them a replacement.
Changes relate not to all accountants.
Is the accountant for all accountants?
Professandards are required for use in terms of those requirements for the qualifications of workers, which 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 Most LLC and NEPBLE joint stock companies Not installed. So, the professandard can not be applied to them.
The accounting law provides for the requirements exclusively to the main accountants and persons on which accounting is entrusted, in certain economic entities. These include JSC (except credit organizations), insurance organizations, non-state pension funds, shareholder investment funds, managers of mutual companies investment funds, other economic subjects, securities which are allowed to appeal at organized trading (with the exception of credit institutions), government bodies of state extrabudgetary funds, government territorial extrabudgetary funds.
For such accounting workers, the professor is obligatory in terms of the requirements listed in and other special federal laws (for example, in the federal law of 07.02.2011 N 7-FZ "On Clearing, Clearing Activities and the Central Counterparty").
If the employer does not apply obligatory professandards, it faces a fine of 30 thousand to 50 thousand rubles. ()
Are qualification requirements change?
Although Professandard becomes mandatory from July 1, 2016, qualification requirements The experience and education of the chief accountant and other person, which is entrusted with accounting, are already applied.
These requirements are expressed in the following: the employee must have a higher education and work experience associated with accounting, drawing up accounting (financial) reporting, or with audit activities, at least three years from the last five calendar years. If there is no higher education in the field of accounting and audit, such an experience should be at least five years from the last seven calendar years.
In many respects, the provisions of the Federal District and the Accounting Act duplicate each other, in particular, the requirements for the experience of work are coincided.
Do you have to go on training in connection with the introduction of a professandard?
For the main accountants in Professandard, the requirement is provided to undergo a program of advanced training and professional retraining. However, it can not be performed because it is not established by the Act on accounting. The rest accounting workers Additionally, it is also not necessary to study.
Do I need to prepare for checking the GIT after the introduction of the professandard?
The entry into force of the professandard is not a basis for verification. Requirements for unscheduled and planned check Organizations remained the same.
Will the introduction of a profession of dismissal entail?
An employee who does not meet the requirements of the document cannot be dismissed, since there is no special norm in the Labor Code of the Russian Federation. Mintrost takes a similar position.
How to apply a voluntary profession?
The employer is entitled, given the norms of the Labor Code of the Russian Federation, to use a voluntary trade-based professional basis to establish the requirements for employee qualifications.
MINTRUD explained: the employer can apply a profession card to determine the names of posts (professions, specialties), labor functions of workers, the requirements for their education and experience.
Professandard can be useful not only in drawing up, for example, job description. The employer has the right to approve this document as a mandatory organization.
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" acts as a qualification characteristic required by a specialist for the formation of documented systematic information about objects accounting 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 industries 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 executives financial Services, accountants, specialists in finance and loans, as well as other employees engaged in conducting accounting operations and their account. In the process of learning, we are guaranteed to train your staff:
accounting of accounting;
compilation and representation financial statements economic entities;
final generalization of the facts of economic life;
conduct financial Analysis, budgeting, management cash flows 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.
Preparation of specialists in certification for compliance with the requirements of the professional standard "Accountant" is carried out in accredited Institute of Professional Accountants and Auditors of Russia (IPB of Russia) Educational and Methodical Centers (UMC)
The MBSE employs three educational and methodological centers of the IPB of Russia: UMC No. 420, No. 611, No. 770
Professional Standard "Accountant" - Characteristics of the qualifications necessary for the employee for professional activities in the field of accounting.The standard developed by the IPB of Russia, approved by the order of the Ministry of Labor and Social Protection Russian Federation 22.12.2014 No. 1061n (registered by the Ministry of Justice of the Russian Federation 23.01.2015 No. 35697).
Professional Standard "Accountant" - new form Assessment of the qualifications of accounting workers. Professional Standard streamlines the relationship between an accountant and an employer, sharing the direct responsibilities of the accountant and adjacent, additional areas of its activities.
Certification - A process that allows you to establish a compliance of the qualifications of the applicant with the requirements of a professional standard.
Certification is carried out for accountants commercial organizations and state (municipal) institutions.
Certificate of the IPB of Russia - The document developed and issued by the IPB of Russia on the results of certification confirming the relevant level of qualifications of the applicant:
- Certificate of accountant - Certate professional accountant IPB of Russia confirming the compliance of the qualifications of the applicant with the requirements of a professional standard for the generalized labor function "Accounting". Requirements for applicants
- Certificate of the Chief Accountant - Certificate of Professional Accountant of the IPB of Russia, confirming the compliance of the qualifications of the applicant with the requirements of the professional standard for the labor function "Drawing up accounting (financial) reporting."Requirements for applicants
Requirements for learning
: computer with Internet access
Training duration:
4 months
Distance learning organization:
An email of the listener 2-3 times a week comes a reference with a remote lecture (webinar). The duration of each lecture is 1.5 hours (2 academic hours). Records are available for the listener during the entire period of training. You can view each lecture you can unlimited time in a convenient time for the listener.
Distribution materials and test tasks The listener will receive in in electronic format. Teachers disassemble test questions in detail during webinars.
Many years of experience, the author's training techniques, the established pedagogical team guarantee good training of graduates.
Outcome document: Certificate of the IPB of Russia
Professional standards are becoming more widely used in the field labor relationship. Improving the efficiency of accounting is largely possible thanks to the new approaches to the issue of official duties and qualifying compliance.
Accountant - Always one of the key positions in any organization, so the professional standard for this specialty has been approved one of the first and today is very in demand.
Who is obliged to match accounting StandardWhat requirements in it are described how they are applied in practice whether the inconsistency can be dangerous, it will be interesting to find out this and future accountants, as well as their employers.
Professional accountant profession
The professional standard for the field of activity "Accountant" after the approval of the Ministry of Finance of the Russian Federation was approved by the Ministry of Labor and Social Development (Order No. 1061n dated December 22, 2014) Commissioning at the Ministry of Justice of Russia (01/23/2015, No. 35697), it is February 7, 2015 The year scored legal force.
The developer of this professandard is the IPB of the Russian Federation. As a result of the analysis of his practical application The developer made additional clarifications of some not quite understandable moments, and changes were made to individual items (Section 3.1 and 3.2). Today, this professional industry has already been acting in an updated edition.
Like other standards, it describes comprehensive requirements for the qualification of an employee who occupies one or another position in this case, an accountant specialist.
Just an accountant and chief
In the text of the Professional Standard, office work specialists are divided into 2 categories:
- accountant position;
- position of the chief accountant.
To each of these posts, a generalized operating function was formulated, painted by specific labor duties. In Professandard, it is necessarily noted which level of classification on a generally accepted 9-point scale is required from an employee who performs certain tasks, and the requirements for education and experience are agreed; Features of admission to work in individual economic entities are highlighted.
Private Accountant - Professional
Professandard specialty "Accountant" involves the compliance of the employee a number of special requirements.
- Profile education. To replenish the rows of the clerical producers, you need to get a departure of college or technical school, becoming a specialist in the "Economics and Management" profile. Certificates of specialized accounting courses are also quite quoted.
- Preview. According to an explanatory letter of Minthouse No. 14-3 / B-3, professional requirements for the accountant provide for no less than three-year work on a similar, but less responsible specialty, such as an assistant accountant, cashier, controller, and a tabler. IN new edition This clause (version of 04.22.2016) requirement of mandatory preliminary experiences.
- Profession. Accountant, in addition to accounting itself, must have an idea of:
- legislative fundamentals of civil, labor, tax Codes, not superfluous knowledge of customs, social bases;
- principles on which the organization of production occurs in a particular company and management is carried out;
- industry instructions (based on the letter of the Ministry of Finance of the Russian Federation dated 29.04.2002 No. 16-00-13 / 03).
NOTE! As you can see, the professandard puts very high planks for accountants. No "overlooking" for small business officers or enterprises working on preferential tax regimes, in Professandard is not provided. On the other hand, the maximum requirements open the prospect of further improvement in the level of qualification.
ATTENTION! Professandard accountant has nothing against the association of all three categories within one position: if only it was reflected in the job description.
Glavbukh according to Standard
Inquiries to a key figure of any company - the Chief Accountant - in Professandard even more stringent. Compare them with the corresponding positions of the ordinary accounter.
- Requirements for learning. Headlich can only be a specialist with higher education, the secondary special is allowed with additional qualification courses. Welcome additional programs Retraining.
- Required practical experience. Of the last 7 years of work 5, labor associated with accounting or auditing should be devoted to (with a profile higher education - 3 years from the last 5).
- What do you need to know? In addition to the necessary ordinary accountant, the main knowledge will be needed:
- collective management methodology;
- practical precedents litigation on accounting issues;
- arbitration on disputes with tax;
- specialized computer programs;
- fundamentals of mathematical analysis;
- financial planning, etc.
- Main functions The chief accountant is as follows:
- all as concerning accounting reporting and office work;
- tax document;
- internal control of financial documents;
- consolidating reporting under IFRS;
- financial flow management.
IMPORTANT INFORMATION! Glavbuch can combine all these functions or share them with the financial director or their deputy. If the organization is small, and the accountant in it is only one, it, naturally, will perform all these functions, perhaps adding to them and account account. The only accountant in the organization automatically gets the "title" of the main thing - this is how it should be called in a staffing schedule, according to Professandard.
- Special conditions. In some organizations, additional expectations are allowed from the chief accountant, for example, the lack of a criminal record for an economic crime.
Is the "Accountant" professor?
To assess the obligation of the application of the professandards, proclaimed from July 1, 2016, it is necessary to establish whether the requirements for certain qualifications of a specialist, grounds for benefits or restrictions are subject to the laws.
In a number of laws, a reputational requirement was established about the absence of an outstanding criminal record for chief books, as well as qualifying restrictions (the law "On accounting", "On banking activities" and etc.).
It follows that this professional standard is obligatory: posts must be called strictly on the recommendations of the Standard, you cannot violate the qualifications requirements
FOR YOUR INFORMATION! If your accountant is "non-standard", it is impossible to dismiss it only for it (experience and education prescribed as qualification requirements are not reasons for dismissal, unlike incontended certification). But taking a new chief chief, the employer should be attentive: inconsistencies mandatory standard may threate serious fines.
