Our organization is a Public Joint Stock Company, should we apply the Professional Standard "Accountant" for the organization's accountants and the professional standard for the Chief Accountant?

Since July 1, 2016, professional standards have become mandatory for all employers (Article 195.3 of the Labor Code of the Russian Federation). Ownership and employer status are irrelevant.

Both chief accountants and accountants have a professional standard (order of the Ministry of Labor of Russia dated December 22, 2014 No. 1061n).

Employers are obliged to apply professional standards in terms of requirements for education, knowledge and skills. That is, if the requirements for the qualifications that an employee needs to perform his job function are established by the Labor Code of the Russian Federation, federal laws or other regulatory legal acts (Law of May 2, 2015 No. 122-FZ).

As, for example, to the chief accountants of public joint stock companies, insurance companies and banks (article 144 of the Labor Code of the Russian Federation and part 4 of article 7 Federal law dated 06.12.11 No. 402-FZ).

There are no requirements for an ordinary accountant in the laws, which means that their professional standard is only a recommendation.

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

Instructions: how to apply the professional standard "Accountant"

Since July 1, 2016, the professional standard "Accountant" has been in effect. It was approved by order of the Ministry of Labor of Russia dated December 22, 2014 No. 1061n. The standard spelled out what requirements an accounting employee must meet - education, work experience, job responsibilities. From the recommendation, you will learn: is it necessary to implement a professional standard in your organization, which of the accounting staff must comply with it and what will happen if you do not implement a professional standard.

When a professional standard is mandatory

It is mandatory to apply professional standards if the requirements for qualifications are established by law. Among the employees of the accounting department, there are only mandatory requirements for chief accountants. But not all organizations, but only:

PJSC (except credit institutions),

· insurance organizations,

· Non-state pension funds,

· Joint stock investment funds,

Management companies of mutual investment funds,

Government departments extrabudgetary funds.

The same requirements apply to officials who conduct accounting. For example, if in PJSC the manager and Chief Accountant one man.

There are no legal requirements for an ordinary accountant. For them, the professional standard is recommendatory.

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

When a professional standard is not required by law for an organization, management has the right to implement it voluntarily. That is, you can set requirements for the knowledge and skills of an accountant. Professional standard will help:

· To form a personnel policy, to manage personnel;

· See which employee to send for training;

· Develop job descriptions;

· Establish a fair system of remuneration and calculate bonuses.

What will happen if you do not apply the professional standard

If you do not apply the professional standard, when it is mandatory by law, not only the organization, but also the manager will be fined.

The amount of the fine for the organization is from 30,000 to 50,000 rubles. And for a manager - from 1000 to 5000 rubles. If the professional standard is not applied after the fine, the sanctions are stricter:

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

· From 10,000 to 20,000 rubles. - for the leader.

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

How to implement a professional standard

How to implement the professional standard "Accountant", the organization chooses independently (Article 8 of the Labor Code of the Russian Federation). You can instruct a working group to develop the stages of implementation of the professional standard. To do this, create a working group and reflect this in the order of the leader. Include representatives from key departments in the group. For example, personnel service representatives, legal department, accounting department. To implement a professional standard, use a step-by-step algorithm.

Step 1: Compare the requirements of the professional standard with the job description of the accountant

The professional standard "Accountant" divides employees into accountants and chief accountants. The accountant is obliged to keep accounting, including:

To compose and accept the primary,

Maintain registers,

· To group and summarize economic facts.

The chief accountant is obliged:

· Prepare and submit financial statements;

· Control accounting in the organization;

· Keep tax records, prepare reports and tax planning;

· conduct the financial analysis, budgeting;

· Manage cash flows.

If in job descriptions it is not, complete them. Please note that the professional standard has established minimum obligations. They can be supplemented. For example, in small organizations, an accountant also maintains personnel records.

Step 2: Check if the education and work experience of employees meets the professional standard

Check the education and work experience of the accounting staff in the table below. Those who do not meet the requirements, send to training first.

You are already an accountant, chief accountant, assistant accountant, or you are just planning to master this profession ... You cannot do without acquaintance with 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 6 April 2019 new professional standard"Accountant" (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. More information about the new professional standard on the Kontur.Shkoly website.

How to use the professional standard?

In the professional standard "Accountant" (hereinafter referred to as the Standard), there are two positions - accountant and Chief Accountant... For each position, a generalized labor function is defined, which is detailed by means of a specific list of labor functions. For each function, it is indicated which labor actions, skills and knowledge are required for its implementation.

Obviously, the accounting employee, as a person directly interested, will study the Standard on his own. There is no point in retelling it. Let's consider some points.

Professional standard for a chief accountant

The chief accountant is required to draw up and present financial statements economic entity. This generic feature includes:

• drawing up accounting 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 accounting accounts. And secondly, the Ministry of Labor of Russia believes that it is not within the power of an ordinary accountant to keep tax records.

Based on the Standard, the sole accountant of the company reporting should be named (in the employment contract and in work book) main (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 implies 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. Resolution of the State Standard of the Russian Federation dated 30.12.1993 No. 298). The duties of such employees include the implementation of simple calculations for individual areas of accounting. Consequently, the accountant may not know all areas of the accounting.

It is advisable for an employer to differentiate the qualifications of accountants - for example, to provide for the positions of "lead accountant", "senior accountant", "site accountant" (for accounting of settlements, fixed assets, materials, etc.), "trainee accountant" (in practice - "assistant accountant "). The duties of an accountant of each category are described in detail by the job description.

It is noteworthy that cashiers refer to employees of 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. This double processing of information is inconvenient and not practiced.

The new standard for the accountant. Knowledge requirements

In general, the Standard makes not only high, but maximum requirements for the knowledge of both chief and “ordinary” accountants. These requirements are a reflection of regulatory requirements for accounting, including reporting.

Based on the professional standard, each specialist can outline specific areas of professional development for himself. At the School of Accountants, you can update and systematize your knowledge, gain practical skills and find answers to your questions. All our refresher courses are developed taking into account the professional standard "Accountant".

So, an accountant needs knowledge of the basics of legislation on archiving, 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. This suggests that the Standard does not imply IFRS-based accounting. The chief accountant prepares consolidated financial statements by transforming the data contained in accounting registers compiled in accordance with Russian rules.

The standard makes it the responsibility of an accountant to compile cost estimates for products (works, services). To do this, he needs an understanding of the technology, organization of production and management adopted in the company. Calculation also presupposes 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 of the positions of managers, specialists and other employees (approved by the decree of the Ministry of Labor of Russia dated 21.08.1998 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 issues. Although knowledge is incomparably more important.

Unfortunately, the Standard does not provide for reduced requirements for accountants keeping records in small businesses or under special tax regimes.

Watch the webinar at the School of Accountants.

Education and experience

The educational and seniority requirements of the Standard are confusing. The fact is that Law No. 402-FZ (clause 1, clause 2, part 4, part 5 of article 7) establishes such restrictions only for chief accountants, and in certain cases (depending on the organizational and legal form of economic subject, scope of its activity, etc.). In other cases, not directly specified, the legislator does not impose special requirements on accountants.

According to the Standard, an accountant must have either a secondary vocational education or additional vocational education. But even with such an 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 in getting an education? For example, accounting and control is carried out by the timekeeper (Qualification reference book of positions of managers, specialists and other employees, approved by the decree of the Ministry of Labor of Russia dated 21.08.1998 No. 37). A person with incomplete higher education is also not entitled to work as an accountant.

Additional professional education: professional development programs and professional retraining programs. To master these programs are allowed persons who have or are receiving secondary vocational and (or) higher education (Article 76 of the Federal Law of December 29, 2012 No. 273-FZ "On Education in the Russian Federation").

The chief accountant, who does not have a higher education, must have at least 5 years of practical experience out of the last 7 calendar years of work related to accounting, drawing up accounting (financial) statements or auditing.

The presence of additional professional education in special programs and work experience of at least three years are the requirements for applicants who do not have a specialized education ( ISMO of the Ministry of Labor of Russia dated 12.01.2016 No. 14-3 / B-3).

But what criteria should be met by the head of an economic entity who has taken over 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 statements.

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 is the threat of non-compliance with the professional standard?

An employment contract may be terminated by the employer if the employee is inconsistent with the position held or work performed due to insufficient qualifications, confirmed by the results of attestation. This is indicated in article 81 of the Labor Code of the Russian Federation.

H Insufficient experience, as well as lack of the necessary education, cannot be grounds for dismissal.

Accountants “in the field” are not in danger. Literal adherence to the standard can be feared when applying for a job. By the way, the requirements of the standard have already been adopted by recruiting agencies that select personnel for accounting.

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Professional standard of the chief accountant. Statistical data claim that today about 5 million accountants work in the Russian Federation, and more than a million of them are chief accountants. And it is not at all surprising that the first professional standard approved by the Ministry of Labor of the Russian Federation was, of course, the professional standard of the chief accountant. The professional standard of the chief accountant was approved by order of the Ministry of Labor of the Russian Federation of December 22, 2014 No. 1061n and registered in the Ministry of Justice of the Russian Federation on January 23, 2015, No. 35697.

The main goal of the chief accountant's activity is the formation of documented information on accounting objects, which is compiled on the basis of primary accounting information, which reflects the financial position of a certain economic entity at a specific date, financial results its activities, movement in reporting period his Money... All this information is necessary for the formation of accounting and tax reporting, as well as for making objective decisions by the head.

How to get training

To sign documents

Based on the application, we will prepare a contract

Pay invoice

After signing the contract, we will issue an invoice for payment

Take training

Take training, get a certificate of the established sample.

The professional standard of the chief accountant distinguishes the following categories of workers engaged in this activity:

• these are specialists responsible for the activities of the administrative and financial and economic services of the enterprise;
• they are specialists in finance and lending;
• these are specialists whose activities are related to the conduct of the accounting itself;
• these are specialists engaged in the accounting and processing of accounting transactions.

But, despite the above categories of employees, the professional standard of the chief accountant provides for the presence of only two groups of job responsibilities - this is group A, which involves the maintenance of primary accounting, which belongs to qualification level 5, and group B, which involves the formation and presentation of consolidated financial statements for economic entity, which belongs to the 6th qualification level. In more detail, this material is set out in the order of the Ministry of Labor of the Russian Federation dated 04/12/2013. for No. 148n.

To summarize the above, the first group refers to ordinary accountants, and the second group refers to chief accountants. But this in no way indicates that the spectrum of the profession of an accountant and financier will be minimized. Job title in staffing table may remain unchanged. Those. employees performing the functions of an accountant for maintaining both accounting and consolidated reporting will now be assigned to the so-called group A, regardless of their position, and employees whose responsibilities will include the formation of the final data of the enterprise's activities will automatically be classified as called group B. Therefore, the requirements for these employees, even if they have the same job title, will accordingly be completely different, this is the main difference between the PS and the qualification guide of a manager, specialist and other employee.

Professional standards are increasingly being applied in the field labor relations... Improving the efficiency of the accounting department is largely possible due to new approaches to the issue job responsibilities and qualification compliance.

Accountant- is always one of the key positions in any organization, so the professional standard for this specialty was one of the first approved and is in great demand today.

Who is obliged to comply with the accounting standard, what requirements are described in it, how they are applied in practice, whether non-compliance can be dangerous, it will be interesting to know the present and future accountants, as well as their employers.

Professional accountant professional standard

The professional standard for the field of activity "Accountant" after approval by the Ministry of Finance of the Russian Federation was approved by the Ministry of Labor and Social Development (order No. 1061n of December 22, 2014) After being registered with the Ministry of Justice of Russia (January 23, 2015, No. 35697), it was on February 7, 2015 years gained legal force.

The developer of this professional standard is the IPB RF. As a result of the analysis of its practical application, the developer made additional explanations of some not entirely clear points, and some paragraphs (sections 3.1 and 3.2) were amended. Today, this professional standard is already in effect in an updated edition.

Like other standards, it describes the complex requirements for the qualifications of an employee holding a particular position, in this case, a specialist accountant.

Just an accountant and chief accountant

In the text of the professional standard, clerical specialists are divided into 2 categories:

• the position of an accountant;
• the position of the chief accountant.

For each of these positions, a generalized work function is formulated, assigned to specific job responsibilities. The professional standard necessarily indicates what level of classification according to the generally accepted 9-point scale is required from an employee performing certain tasks, as well as requirements for education and experience; the features of admission to work in individual economic entities are highlighted.

Private accountant - professional

The professional standard for the specialty "accountant" assumes that the employee meets a number of special requirements.

1. Specialized education... To join the ranks of clerks, you need to get a college or technical school diploma, becoming a specialist in the profile of "Economics and Management". The certificates of specialized accounting courses are also quite quoted.
2. Preliminary experience... According to the explanatory letter of the Ministry of Labor No. 14-3 / B-3, professional requirements for an accountant provide for at least three years of work in a similar, but less responsible specialty, for example, an assistant accountant, cashier, controller, timekeeper. V new edition of this paragraph (version of 04/22/2016), the requirement for mandatory preliminary experience has been removed.
3. Professional knowledge... An accountant, in addition to accounting itself, must have an idea of:
   • legislative foundations of civil, labor, tax codes, knowledge on customs, social bases will not be superfluous;
   • the principles on which the organization of production in a particular company takes place and management is carried out;
   • industry instructions (based on the letter of the Ministry of Finance of the Russian Federation dated April 29, 2002 No. 16-00-13 / 03).

   NOTE! As you can see, the professional standard sets very high standards for accountants. No “indulgences” for employees of small businesses or enterprises working on preferential tax regimes, in the professional standard is not provided. On the other hand, the maximum requirements open up the prospect for further improvement of the qualification level.

   ATTENTION! The professional standard of an accountant has nothing against combining all three categories within one position: if only this was reflected in the job description.

Chief accountant according to standard

Requests to the key figure of any company - the chief accountant - are even more stringent in the professional standard. Let's compare them with the corresponding positions of the ordinary accountant.

1. Training requirements... Only a specialist with a higher education can become a chief accountant, secondary special is allowed with additional qualification courses. Are welcomed additional programs for retraining.
2. Necessary practical experience... Of the last 7 years of work, 5 should be devoted to work related to accounting or audit (with specialized higher education - 3 years out of the last 5).
3. What do you need to know? In addition to what an ordinary accountant needs, the main one will need the following knowledge:
   • team management methodology;
   • practical precedents litigation on accounting problems;
   • arbitration in disputes with the tax authorities;
   • specialized computer programs;
   • foundations of mathematical analysis;
   • financial planning, etc.
4. Main functions the chief accountant are as follows:
   • everything related to accounting and office work;
   • tax document flow;
   • internal control over financial documents;
   • consolidating statements in accordance with IFRS;
   • financial flow management.

   IMPORTANT INFORMATION! The chief accountant can combine all these functions or share them with the financial director or his deputy. If the organization is small, and there is only one accountant in it, he, of course, will perform all these functions, perhaps adding to them personnel accounting. The only accountant in the organization automatically receives the "title" of the chief - this is how it should be called in the staffing table, according to the professional standard.

5. Special conditions... In some organizations, the introduction of additional expectations from the chief accountant is allowed, for example, no criminal record for an economic crime.

Is the professional standard "Accountant" obligatory?

To assess the mandatory application of professional standards, proclaimed from July 1, 2016, it is necessary to establish whether there are requirements in the laws for certain qualifications of a specialist, grounds for benefits or restrictions.

A number of laws establish a reputation requirement for the absence of an outstanding criminal record for chief accountants, as well as qualification restrictions (the law "On accounting", "On banking" and etc.).

It follows that this professional standard is mandatory: positions should be named strictly according to the recommendations of the standard, and qualification requirements should not be violated.

FOR YOUR INFORMATION! If your accountant is "non-standard", you cannot fire him just for this (experience and education, spelled out as qualification requirements, are not grounds for dismissal, in contrast to the failure to pass certification). But when hiring a new chief accountant, the employer must be careful: non-compliance with the mandatory standard can lead to serious fines.

The professional standard for the chief accountant in force in 2018 was approved by the Ministry of Labor back in 2014. Order No. 1061n of 12/22/14 explains in detail the requirements for qualifications, education, experience, functionality and other skills accountants... 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 a chief accountant

At its core, the definition of a professional standard denotes the legally approved requirements for a position (profession). In particular, Professional Standard 309 "Accountant" reflects the level of qualifications required for the effective implementation of work functions. The list of responsibilities is contained in the Order separately. Developed by NP IPB of Russia.

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

Equally, Profstandard is not mandatory for all employers. Order No. 1061n is of a recommendatory nature for most enterprises. Which organizations are required to apply Profstandard:

• Extra-budgetary state funds.
• MUP or UP.
• Enterprises with authorized capital owned by the state or municipality.

How does the professional standard of the chief accountant work since 2018

First of all, in Professional Standard 309, the main goal of accounting activities is indicated, which is to document information on accounting objects in accordance with legal requirements and the subsequent preparation of reports. In addition to general data, the standard lists the work functions of an accountant with brief description, and also provides 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 business operations in accounting based on primary documentation; grouping and monetary measurement of transactions; generalization of the results of economic activity.
• Formation and delivery of accounting reports for the 6th level of qualification - filling out financial statements, including consolidated forms; control over the correctness of accounting (accounting); OU maintenance (tax accounting); shaping tax reports; financialization, budgeting and management of DDS (cash flow) of the enterprise.

What are the approved requirements for the chief accountant since 2018

Separately in section. 3.2 The standards are listed regulatory requirements to the post of chief accountant. This applies to education, experience, special conditions... Among the main ones, the following mandatory benefits of a specialist are mentioned.

Chief Accountant - Qualification Requirements:

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

Qualification requirements for an accountant:

• Education level - secondary vocational, intended for middle-level workers. It is possible to have additional vocational education according to 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 specific qualification requirements for a deputy chief accountant. But since such a position is a managerial one, it is recommended to focus on the norms for chief accountants, and not ordinary ones.

Labor functions of accountants according to Professional Standard 309: