26.04.2020

Advanced training for the chief accountant. Professandard "Accountant" - "Roadmap" of the accounting profession. Qualification requirements for the accountant


From July 1, 2016, according to the law of 02.05.2015 No. 122-ФЗ, for all employers, it became necessary to apply professional standards.

Professons are the requirements for the qualifications of workers. In accordance with them, an accountant that performs a specific function must have appropriate qualifications.

The level of qualifications is determined by the availability of special education and experience.

For accountants, 2 qualifications are defined - the 5th (accountant) and the 6th (chief accountant).

Functions of accountants

Level
qualifications
Generalized
labor functions
Labor functions
5 - Accountant Maintenance accounting

Taking into account the primary accounting records on facts
economic life of an economic entity Monetary measurement of accounting objects and
current grouping of business facts
Final generalization of the facts of economic life

6 - the main one
accountant
Drawing and view
financial statements
economic Subject

Drawing up accounting (financial) reporting Compilation of consolidated financial statements Internal accounting control and accounting and
compilation of accounting (financial) reporting
Maintenance tax accounting and tax drawing
reporting, Tax Planning
Holding financial Analysis, budgeting
and management cash flows

Requirements for the 5th Qualification Level (Accountant)

Average professional education - Secondary Standard Training Programs

Additional vocational program education

Work experience: at least three years with special preparation for accounting and control

Requirements for the 6th level of qualification (chief accountant)

Higher or secondary vocational education

Additional professional programs - advanced training programs, professional retraining programs

Experience: at least 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.

Certificate

  • Compliance with these requirements is confirmed by a special document - qualifying certificate of conformity to professandards. The certificate is issued on a specific employment function (s) that accountant performs. Certification is carried out on the basis of documents on education and experience.
  • If the qualification does not match the functions performed, it is necessary to undergo brake courses or advanced training.
  • Until July 1, 2016, all employers must confirm the compliance of their employees to professandards.
  • We are certified by the compliance of accountants with the requirements of Professandard "Accountant". As well as conduct retraining courses and advanced accounting.

Cost and certification time

Advantages of certification on professional accountants

Increase income A higher level of qualification certificate gives the right to a higher level of wage. Accountant 6 levels of qualification, with other things being equal, will receive more level accountant.

Confirmation of their qualifications And raising the level of competitiveness in the labor market.

You are a more valuable specialist In the eyes of employers and colleagues.

Certification procedure

You call us or leave an application on the site

Conclude a contract you pay for the account

We carry out an analysis of the staff qualifications of the employee. If they do not comply with the requirements, we propose to undergo advanced training or professional retraining

We make a qualifying certificate and send you Russian Post

Why do you need to certify from us?

We enter into 3-ku leading companies for certification of conformity to professional We are one of the first companies in Russia, providing certification services for professandards.

We are one of the first companies in Russia, providing certification services for professandards. Remotely throughout Russia. It is convenient - you do not need to contact several organizations immediately in case you need additional. Education to comply with Professandard.

Full reliability
and legitimacy Our certificates comply with legislation. We have our own CAEO certification system, registered in Rosstandart 25.03.2014. No. POCC RU.Z1185.04GHT0.

Certification experience 2 years We are certified by forensic examination since 2014. In 2016, certification was emerged by professandards, which has a similar procedure. Therefore, despite the novelty of the services, we are already in it experts.

Dates from 1 day We perfectly worked the certification process, so we carry out it in record time. We save your time.

Without a visit to the office and headaches We work throughout Russia and conduct certification remotely without a visit to the office. You only need to provide documents and select the certification area according to Professandard.

Gift for our customers

Advanced training courses (110 hours) for free! The usual cost is 5000 rubles.

A gift for our customers: advanced training courses of accountants (110 hours) for free! The usual cost is 5000 rubles. You get a certificate of improving the qualifications of an accountant established by the state of the sample. This is especially true for those who do not have enough education to comply with the professional standard. Call and we will advise you on this issue.

Remain free of charge: 3 of 20

About company

Company "Professional Standard" Certification of compliance
professional standards of accountants and other professions.

"Professional Standard" is included in the group of companies to which it also includes:

International Academy of Examination and Evaluation (maeo.rf) that prepares
accountants, appraisers, expert technology and construction experts. License for educational
activities No. 1420 dated 04/21/2014.

Has been approved professional standard "Accountant". Despite its name, the professandard covers activities not only an accountant, but also the chief accountant. What qualifications of the chief accountant presents this standard, we will tell in our consultation.

For whom is a profession of "Accountant"

Application by the employer of the professional "Accountant" is obligatory if the employee's qualifications Labor Code, other federal laws and other regulatory acts RF established certain requirements (Art. 195.3 of the Labor Code of the Russian Federation).

So, for example, federal law of 06.12.2011 No. 402-FZ established requirements for the Chief Accountant in (clause 4 of Article 7 of the Federal Law No. 402-ФЗ No. 402-ФЗ):

  • JSC (Current PJSC) (except credit organizations);
  • insurance organizations and NPFs;
  • joint stock investment funds;
  • management companies of mutual investment funds;
  • other economic entities securities which are allowed to appeal at organized trading (with the exception of credit institutions);
  • government management bodies extrabudgetary funds;
  • management of government territorial extrabudgetary funds.

Therefore, the use of professioned in part of the requirements specified in the Law of the Chief Accountants of such organizations is necessary.

Other employers can apply or not apply this professandard at their discretion.

From which partitions consists of professional "Accountant"

Professandard consists of the following main sections:

Name section The main content of the section
I. General Specified species professional activity - "Accounting activities"
The purpose of the type of professional activity is given.
II. Description of labor functions included in the professional standard (functional map of professional activity) The generalized labor functions and their decoding with codes, as well as the required level of qualifications (5th or 6th)
III. Characteristics of generalized labor functions Separately according to the "Accountant" and "Chief Accountant" disclose the requirements for education, experience.
Labor functions are detailed in the context of labor actions, the necessary skills and the necessary knowledge.

Requirements for education, learning and practical experience

Labor functions of the chief accountant

In accordance with Professandard "Accountant", the labor functions of the chief accountant are as follows:

These functions in Professandard correspond to the 6th level of qualification.

Each of the above labor functions of the Chief Accountant in Professandard is specified in the following indicators:

  • labor;
  • necessary skills;
  • necessary knowledge.

We give an example of disclosure of information on the labor function "Tax Accounting and Drawing Tax Reporting, Tax Planning" in Professandard:

Indicator Requirements
Labor Actions Organization of tax accounting and tax reporting
Organization of calculation and payment of contributions to state extrabudgetary funds, compiling relevant reporting
….
Necessary skills Develop internal organizational and administrative documents regulating tax accounting and drawing up tax reporting and reporting to state extrabudgetary funds
Distribute the volume of work between workers
Necessary knowledge Legislation of the Russian Federation on taxes and fees, accounting, in the field of social and medical insurance, pension provision, as well as civil, customs, labor, currency, budget legislation, legislation regulating administrative and criminal law in terms of liability for violations in the field of tax and fees; sectoral legislation in the field of activity of the economic entity; Practice applying said legislation
Trial practice

Speaking in 2018, Professandard for the Chief Accountant approved by Mintruda, in 2014, order No. 1061n dated December 22, 15. Details explains the requirements for qualifications, education, experience, functionality and other skills accounting workers. Consider how to apply the professional standard of the Chief Accountant since 2018.

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What is a professional standard of chief accountant

In essence, the definition of professional standard is legislatively approved requirements for any position (profession). In particular, Professandard 309 "Accountant" reflects the level of qualification necessary to effectively carry out operating functions. The responsibilities are contained in the order separately. Developer - NP "IPB of Russia".

Who is obliged to apply accounting Standard? In accordance with paragraph 4 of Stat. 7 of the Law No. 402-ФЗ Ongbuch OJSC, NPF, AIF, UK PIF, insurance companies, management bodies of state extrabudgetary funds, other enterprises, except credit, must have an appropriate higher education; The experience in the accounting position is at least 3 years (without higher education - at least 5 years). Other requirements can be administered additionally at the federal level.

Equally and professional is not mandatory for all employers. Recommendation Order Order No. 1061n is wearing for most enterprises. What organizations are obliged to apply Profistandard:

  • Extrabudgetary state funds.
  • MUP or UE.
  • Enterprises S. by authorized capitalbelonging to the state or the municipality.

How is the trade accountant professandard since 2018

First of all, in Professandard 309 marked the main objective of accounting activities, which is to document information on accounting facilities in accordance with the legislative requirements and subsequent reporting. In addition to general data, the standard lists the working functions of the accountant with brief characteristicAnd also gives clarifications on the qualifications of an ordinary and chief accountant. The functional map compiled in this way includes 2 subsections:

  • Accounting at 5 levels of qualification - reflection of homogenerations on the basis of primary documentation; Grouping and monetary measurement of operations; Generalization of the outcome of the credibility.
  • The formation and delivery of accountability of 6 levels of qualification - filling in financiality, including consolidated forms; monitoring the correctness of the maintenance bu (accounting); maintenance of well (tax accounting); Formation tax reports; FINANALIZ, BUDGET AND DDS Management (motion money) Enterprises.

What are the requirements for the Chief Accountant since 2018

Separately in section. 3.2 Standards lists the regulatory requirements for the post of chief accountant. This applies to education, experience, special conditions. The following mandatory benefits of a specialist are mentioned among the mains.

Chief Accountant - Qualification Requirements:

  • The level of education is secondary or higher. Passage of special programs - retraining, raising the qualification skills.
  • Practical employment experience - at least 5 years for the last seven-year employment period should be associated with the maintenance of the BU and the preparation of financiality or with the work of the auditor. If a specialist has complete higher education, not enough 5 years old out of 7, and 3 out of 5 years.
  • Additional special conditions - approval of such conditions depends on the features of the activity of the Clamp.

Qualification requirements for the accountant:

  • The level of education is a secondary professional, intended for mid-link workers. Perhaps the presence of additional professional formation on special programs.
  • Practical employment experience is at least 3 years under the condition of special training related to control and accounting.
  • Additional special conditions - not installed.

Note! The standard does not define special qualification requirements for the deputy chief accountant. But since such a position applies to the governing, it is recommended to navigate the norms for the main accountants, and not ordinary.

Labor functions of accountants on Professandard 309:

PositionLabor functionalityNecessary skillsMandatory knowledge
AccountantRegistration and reception of the primary;

Verification of primary requirements for compliance with regulatory requirements;

Control over the completeness of the schedule of documents;

Systematization of primary and preparation for transfer to the archive;

Promoting inventory and pr.;

Reflection of operations in accounts and registers

Compilation of calculation;

Accrual depreciation amounts;

Comparison of the outcome of the inventory with bu and pr.;

Closing turns on Buchshetam;

Preparation of data for the formation of the main book and the operating statements;

Preparation of copies of registers bu for control bodies;

Other features.

The ability to make primary forms;

The ability to check the primure on the correctness of filling;

The ability to work with ATP, Buknograms, office equipment;

Ensuring the safety of the primary in order to subsequent transmission to the archive;

Knowledge of the foundations of a double entry;

Knowledge of depreciation methods;

Knowledge of the calculation technique;

Comparison of synthetic accounts and analytical;

Preparation of explanations, certificates and answers to various requests and requirements;

Adjustment of assumed errors on regulatory requirements;

Other skills.

Legislation of the Russian Federation on bu;

Archival legislation;

LNA of the enterprise;

Basics of informatics;

Legislation of the Russian Federation on well;

Civil, labor, customs legislation;

The legislation of the Russian Federation in the field of media, as well as pension and social security;

Other regulatory acts.

Chief AccountantOrganization, planning and coordination of bu and well;

Formation of reporting and explanations;

Reporting consolidation;

Verification of the work of the accounting of OP enterprises;

Final;

Other functions

LNA development;

Coordination of accounting work;

Organization of office work;

Organization of recovery of accounting if necessary;

Assessment of knowledge of accountants;

Monitoring tax legislation;

Other skills

Accounting, tax, labor, civil, currency and other legislation of the Russian Federation;

Judicial practice on bu;

LNA of the enterprise;

Other regulatory documents

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 submission of financial statements economic Subjects;

    final generalization of the facts of economic life;

    financial analysis, budgeting, cash flow management 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.


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