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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 of 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 required to apply the 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 purpose of accounting 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 a 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 the accounting on the basis of 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); formation of 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 sect. 3.2 of the Standard lists the regulatory requirements for the position of chief accountant. This applies to education, seniority, 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 should 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 economic 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 belongs to the management, it is recommended to focus on the norms for chief accountants, and not ordinary ones.

Labor functions of accountants according to Professional Standard 309:

The professional standard "Accountant" was approved. Despite its name, the professional standard covers the activities of not only an accountant, but also a chief accountant. What requirements for the qualifications of the chief accountant this standard imposes, we will tell in our consultation.

For whom is the professional standard "Accountant" required?

The use of the professional standard "Accountant" by the employer is mandatory if the Labor Code, other federal laws and other regulations of the Russian Federation establish certain requirements for the qualifications of the employee (Article 195.3 of the Labor Code of the Russian Federation).

So, for example, the Federal Law dated 06.12.2011 No. 402-FZ established the requirements for the chief accountant in (clause 4 of article 7 of the Federal Law dated 06.12.2011 No. 402-FZ):

• OJSC (currently PJSC) (excluding credit institutions);
• insurance organizations and private pension funds;
• joint stock investment funds;
• management companies of mutual funds;
• other economic entities whose securities are admitted to circulation in organized trading (with the exception of credit institutions);
• governing bodies of state off-budget funds;
• governing bodies of state territorial off-budget funds.

Therefore, the application of a professional standard in terms of the requirements specified in the Law for chief accountants of such organizations is mandatory.

Other employers may or may not apply this professional standard at their discretion.

What sections does the professional standard "Accountant" consist of?

The professional standard consists of the following main sections:

Requirements for education, training and practical work experience

Labor functions of the chief accountant

In accordance with the professional standard "Accountant", the labor functions of the chief accountant include the following:

The 6th qualification level corresponds to these functions in the professional standard.

Each of the above labor functions of the chief accountant in the professional standard is concretized according to the following indicators:

• labor actions;
• necessary skills;
• necessary knowledge.

Here is an example of disclosing information about the labor function "Tax accounting and tax reporting, tax planning" in the professional standard:

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

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 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 certain 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. In the new version of this paragraph (version dated 04.22.2016), the requirement for mandatory preliminary experience is removed.
3. Professional knowledge... An accountant, in addition to accounting itself, must have an idea of:
   • the legislative foundations of the civil, labor, tax codes, knowledge of the 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. The professional standard does not provide for any "indulgences" for employees of small businesses or enterprises working on preferential tax regimes. 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. Additional retraining programs are encouraged.
2. Necessary practical experience... Of the last 7 years of work, 5 should be devoted to work related to accounting or auditing (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 of litigation on accounting issues;
   • 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, naturally, will perform all these functions, possibly 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, it is allowed to introduce additional expectations from the chief accountant, 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”, etc.).

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

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

At the end of 2018, there were many rumors that the professional standard of an accountant from 2019 would be adopted in a new edition (supplemented) or even replaced with a new document. We deal with this issue, as well as the status of this standard.

Previous document

Order of the Ministry of Labor of Russia of December 22, 2014 No. 1061n, which officially approved the professional standard of an accountant, continues to operate in 2019.

This document reveals the main goals of the professional activity of an accountant, as well as the main labor functions in this regard.

Mandatory standard

Employers apply the professional standard in question are obliged when requirements for an accountant established by law... For example, this applies (clause 4 of article 7 of the Law of 06.12.11 No. 402-FZ):

• to open / public joint stock companies;
• banks;
• insurance companies, etc.). All other companies can apply the standard at will. In particular, when developing job descriptions, personnel policies, selecting subordinates, etc.

To fire an accountant who does not meet the requirements of his professional standard, CANNOT... This follows from clause 10 of the letter of the Ministry of Labor dated 04.04.16 No. 14-0 / 10 / 13-2253.

The list of grounds on which an employee can be dismissed is closed according to the Labor Code of the Russian Federation. Dismissal for non-compliance with the requirements of professional standards in it absent.

The situation is different if the accountant does not correspond to the position held. Then the employer has the right to get rid of the bad employee. However, here you have to follow the whole procedure.

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 RF Ministry of Labor 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 activities is to generate documented information on accounting objects, which is compiled on the basis of primary accounting information, which reflects the financial position of a particular economic entity as of a specific date, the financial result of its activities, and the movement of its funds in the reporting period. 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 the 5th qualification level, and group B, which involves the formation and presentation of consolidated financial statements on economic subject, 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. The title of the position in the 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.