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 required by the employee for implementation professional activity in area 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 - Certificate of Professional Accountant IPB of Russia, confirming the compliance of the qualifications of the applicant with the requirements of a professional standard on 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
For almost 2 years, in our country, the professors for accountants have been operating in our country. They are consolidated in the experience, education, officials to specialists in accounting.
Since 2017, the new professional "Accountant" has been operating, approved by the Order of the Ministry of Labor of Russia dated December 22, 2014 No. 1061n. This document enshrines the responsibilities and functions of employees in accounting. This document is assigned classifications to accountants.
Professandarts are written not only for financial workers. On the this moment There are more than a thousand approved standards absolutely different professions From a locksmith-electrician to an ophthalmologist.
Pros for employees from the introduction of professandards:
- For accountants, the "path" of development is shown. The law is clearly spelled out that an accountant should know which knowledge should be at the chief accountant. For an accountant, this is an excellent reason to develop in a profession with a specific indication of the direction of movement;
- Certificate of compliance Professionalism about the high level of professionalism. Requirements for accountants, the chief accountants are very high. Consider the compliance exam in accordance with the trade statintands can be only in qualifications assessment centers. With excellent exam, a certificate is issued, in force three years.;
- The closed list of duties will not give the employer to take the accountants for the responsibility of a lawyer, personnel and others.
In addition to duties, in Professandard, the requirements for the position occupied - education, experience. The table below indicates the requirements for accountants and chief accountants.
|
No. p / p |
Standard |
Education |
Experience |
|---|---|---|---|
|
Accountant |
Average professional education - Secondary Standard Training Programs Additional vocational program education |
With special training on accounting and control of at least three years |
|
|
Chief Accountant |
Higher education Secondary vocational education Additional professional programs - advanced training programs, |
Not less than five years from the last seven calendar years of work related to accounting, drawing up accounting (financial) reporting, or with audit activities in the presence of higher education - at least three years from the last five calendar years |
As can be seen from the table, education in a specialty not related to accounting accounting is not the reason for non-compliance with the professandards. The best decision In this situation, there are additional professional courses, advanced training programs.
National Technological University (NTU) invites everyone to pass training in Professandard Accountant No. 309, approved by the Order of the Ministry of Labor of the Russian Federation No. 1061n dated December 22, 2014. Additional professional formation is purchased on the basis of secondary vocational or higher education, with a guaranteed issuance of certificate and a diploma of the established sample.
Training in Professandard Accountant
Professional Standard "Accountant" It acts as a qualification characteristic required by a specialist for the formation of documented systematic information about accounting facilities in accordance with the legislation of the Russian Federation. Applying professionals in enterprises, management significantly reduces the costs of further training of their employees and structures their activities as a whole.
Professional retraining program "Accountant" Suitable to persons working in various 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 Subjects;
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.
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 for it (experience and education prescribed as qualification requirementsare not reasons for dismissal, in contrast to incontecned certification). But taking a new chief chief, the employer should be attentive: inconsistencies mandatory standard may threate serious fines.
At the end of 2018, there was a lot of rumors that the accountant professandard since 2019 will be adopted in the new edition (supplemented) or is generally replaced with a new document. We deal with this question, as well as the status of this standard.
Former Document
Order of the Ministry of Labor of Russia dated December 22, 2014 No. 1061n, which is officially approved by the professional standard of the accountant, in 2019 continues to operate.
This document reveals the main objectives of the accountant's professional activity, as well as the main labor functions in this regard.
Subject standard
Apply the professioned professioners obligedwhen the requirements for the accountant installed by law. For example, this refers (clause 4 of article 7 of the Law of December 6, 11 No. 402-ФЗ):
- to open / public joint-stock companies;
- banks;
- insurance firms, etc.). All other companies can apply the standard at will. In particular, when developing official instructions, personnel policies, selection of subordinates, etc.
Dismiss an accountant that does not meet the requirements of its professandard, It is impossible. This follows from paragraph 10 of the letter of the Ministry of Labor dated 04.04.16 No. 14-0 / 10 / 13-2253.
The list of grounds for which the employee can be dismissed by the TC RF closed. Dismissal for non-compliance with the requirements of the professor in it absent.
Other situation, if an accountant does not correspond to the position. Then the employer has the right to get rid of a bad employee. However, here will have to comply with the whole procedure.
