The professional activities of accountants both in Russia and abroad are regulated by a number of provisions, legislative acts, instructions and regulatory requirements. These include the Code of Ethics for the Accountant (hereinafter - the Code), on the basis of which the International Federation of Accountants (IFAC) developed the standards of ethics for the accountant.

According to IFAC, due to existing national differences in culture, language, legal and social systems the preparation of professional ethical standards and their implementation should be carried out by the IFAC member organizations in each particular country. However, in the event of a conflict, the national requirement takes precedence over the provisions of the Code.

In developing the main provisions of the Code, IFAC proceeded from the assumption that, except where otherwise noted, the objectives and fundamental principles are valid for all professional accountants. Regardless of whether he works in industry, trade or education, the public sector, etc., an accountant must possess certain professional skills, adhere to a general code of values ​​and principles of conduct, be aware of his duty not only to a specific organization, but also in front of society as a whole.

Investors, lenders, employers and other members of the business community, as well as the government and the population of any country, rely on professional accountants for financial accounting and financial reporting, as well as effective management and competent advice on various business and tax issues. Therefore, the accountant should be interested in the services provided by him are of the highest quality level and comply with the ethical standards designed to ensure it.

It should be noted that the professional qualifications of accountants, especially in the transition national system accounting to international standards depends on the corresponding changes in the field of education, training and retraining of personnel. To implement this direction, representatives of the accounting profession must rethink their role and place in the structure of an economic entity, and management personnel must realize the importance of an accountant in the development of an enterprise.

In many educational institutions the course "Accounting and analysis of economic activity in foreign countries" is already included in the program. Its study will help future specialists to master the standards, principles and methodologies adopted in Western countries, contributes to a deeper understanding of the concepts on which foreign accounting systems that have developed in a market economy are based, as well as the acquisition of skills for the formation of accounting policies of economic entities.

Accountant Code of Ethics

Part I of the Code contains seven ethical standards that must be followed by all professional accountants.

1. Decency and objectivity. According to the existing international practice professional accountants prepare financial statements and provide tax and management consulting services, carry out internal audit and perform functions of financial management business entity, take part in the process of training and advanced training. Regardless of the functions performed, the accountant must be honest and objective.

In accordance with the Code, an accountant should not accept gifts that may be considered to influence his professional judgment and offer such gifts to persons with whom he does business. It should be borne in mind that in different countries There are different ideas about what counts as an inappropriate gift.

2. Professional competence. Accountant must have a certain level general education followed by special education, advanced training and exams in the relevant disciplines, as well as work experience in the specialty.

Also, to maintain the level of professional competence, it is necessary to monitor changes in the field of accounting, in the relevant national and international provisions, regulations.

3. Confidentiality. A professional accountant is required to maintain confidentiality with respect to information about a client or employer obtained in the performance of his duties, unless he has been given special powers to disclose information or this is dictated by the requirements of the law.

The accountant should not use or create the appearance of using client or employer information for personal gain or the benefit of third parties. It should be noted that confidentiality of information is protected by law or common law, therefore such ethical standards depend on regulatory framework each specific country.

An accountant can disclose information in the following cases:

if the client or employer gives permission to disclose it. However, the interests of all parties should be considered, including third parties whose interests may be affected;

when disclosure is required by law. For example, when presenting documents or giving evidence during a trial.

4. Ability to resolve ethical conflicts. The Accountant's Code of Ethics provides for the possibility of pressure on the accountant from a superior leader, manager, director or partner, especially if the relationship between them is family or personal. Therefore, the Code warns against the emergence of relationships or interests that may have negative impact, harm or threaten decency professional accountant.

In Russian practice, an accountant, if he does not want to lose his job, as a rule, even in the presence of serious ethical problems, is forced to follow the policy adopted in his organization.

5. Possession of tax practice. When drawing up tax reporting the accountant must provide the client or employer with the necessary information about the applicable tax laws and restrictions imposed by them. Tax recommendations and opinions that could lead to serious financial consequences should be submitted to the accountant in writing. At the same time, the reporting should not contain omissions, false or misleading statements, or confuse information.

If there is an error or omission in the tax reporting, the accountant is obliged to immediately notify the client or employer.

Compliance with ethical standards in the implementation of international activities.

Ethical standards vary from country to country to varying degrees. In this case, a professional accountant must be guided by the following rules:

if the ethical norms of the country in which the accountant provides his services are less stringent than those established in the IFAC Code of Ethics, then the norms of the Code apply;

if the norms of the country in which the accountant provides his services are more stringent than in the Code, then the norms of this country must be applied;

if the ethical norms of one of the countries are mandatory and they are more stringent than indicated above, then they must be observed.

Ethical standards when offering their services in the labor market. When promoting their services on the market, professional accountants should not:

use means that damage the reputation of the profession;

exaggerate the services they can provide, as well as their qualifications and experience;

disparaging the work of other accountants.

Part II of the Accountant Code of Ethics deals with ethical standards that are applied by publicly practicing accountants and affect professional skills and specific features profession.

6. Independence. When drawing up a report, an accountant should not show interest, which can be recognized as incompatible with the principles of decency, objectivity and independence.

For example, if an accountant during the current period was a member of the board of directors, an officer, an employee of the company, etc., he is a stakeholder, and this may hinder his independence when drawing up a report on the company's activities. In such situations, it is also prohibited to appoint accountants in public practice as auditors of the respective companies.

If an accountant provides consulting services, he can be independent, but on condition that he does not participate in making management decisions and is not responsible for them.

• 7. Professional competence and responsibilities of an accountant with the involvement of other specialists. Accountants in public practice should not provide professional services that are outside their purview. In such situations, you must contact a specialist.
• 8. Fees and commissions. Fees are a fair reflection of the cost of services rendered by an accountant, taking into account: the skills and knowledge required to provide a specific type of service; level of training and experience; the time spent by the accountant on the provision of services.

According to the Code, an accountant should not offer professional services, provide a client in accordance with an agreement, according to which the fee will be paid only if a specific conclusion or result is obtained. However, it is generally accepted that the payment of a commission may adversely affect the objectivity and independence of an accountant in public practice.

9. Activities incompatible with public accounting practices.

An accountant in public practice should not engage in any business or activity that could prejudice his integrity, independence and objectivity.

• 10. Client funds. An accountant who is entrusted with funds belonging to other persons is obliged to: keep them separate from their personal Money or company funds; use only in accordance with their intended purpose; at any time be ready to report on these funds to persons entitled to receive these reports.
• 11. Advertising and offering your own services. The question of whether public accountants in public practice can advertise and offer their services is within the competence of IFAC member organizations and is decided by them on the basis of legal, social and economic conditions each country.

Accountants who are authors of books and articles on professional issues may indicate their names, professional qualifications, and the name of their organization, but they should not provide any information regarding the services provided by their firm. This also applies to lectures, radio or television interviews.

12. Obligations of Loyalty. Hired professional accountants must be loyal to their employer and colleagues in the profession. For an employee, adherence to the legitimate and ethical goals of their organization is of utmost importance, but conflicts can arise when management requires the accountant to break the law;

violate the rules and standards of their profession;

to deceive or mislead (including by keeping silent) persons acting as auditors of the employer;

sign a statement that materially misrepresents the facts.

At the same time, different points of view regarding professional or ethical issues are regulated within the framework of the organization where the accountant works (first with the immediate supervisor, and then with higher-ranking managers).

• 13. Support from colleagues in the profession. A professional accountant, especially one with authority over other accountants, makes sure that his subordinates maintain their own judgment in matters that fall within their competence.
• 14. Presentation of information. A professional accountant presents financial information with integrity and integrity. Financial and non-financial information should be in a form that clearly describes the true nature of the business transactions, assets or liabilities.

In conclusion, it should be noted that compliance with the provisions and rules of the Code of Ethics is extremely important for accountants. If the established rules and regulations are violated, the accountant may be deprived of his professional license and expelled from the membership of a public accounting organization.

Properties	Characteristic
Theoretical knowledge	Theoretical (scientific, special) knowledge in the field of accounting is formed as a result of training in various educational institutions of secondary, higher and postgraduate education systems in accordance with state educational standards in specialties with an accounting focus
Authority	The authority of the accounting profession is determined by its social significance in the context of the development of market economic relations in Russia. The role of accounting and the activities of the accountant - practice is critical in ensuring the safety and sustainability of functioning organizations
Community support	The main argument in support of the accounting profession by society: the adoption at the federal level of the Law "On Accounting" No. 129-FZ in 1996. This law provides an accountant working in the organization minimum list right
Code of Ethical Conduct	The Institute of Professional Accountants of Russia has adopted the Code of Ethics for a member of the IPA, which has been prepared as a tool for public regulation (self-regulation) of the activities of IPA members and is based on the Code of Ethics for Professional Accountants adopted by the International Federation of Accountants
Culture	The culture of the accounting profession (like any other) is shaped through the interaction of formal and informal groups. The leading carriers of the culture of the accounting profession are structural units of higher educational institutions, public organizations (including ITB)

Figure 14.1. Characteristics of the general properties of the accounting profession in Russia

Basic principles of behavior	Their characteristics
Honesty	A professional accountant must act openly and honestly in all professional and business relationships. The principle of honesty also presupposes fair dealing and truthfulness.
Objectivity	A professional accountant should not allow bias, conflicts of interest, or others to interfere with the objectivity of his professional judgment.
Professional competence and due diligence	A professional accountant is obliged to constantly maintain his knowledge and skills at a level that ensures the provision of qualified professional services to clients or employers, based on the latest developments in practice and modern legislation.
Confidentiality	A professional accountant must maintain the confidentiality of information obtained as a result of a professional or business relationship and must not disclose this information to unauthorized third parties, unless the professional accountant has a legal, professional right or obligation to disclose such information.
Professional behavior	A professional accountant must comply with relevant laws and regulations and avoid any action that discredits or may discredit the profession, or that a reasonable and knowledgeable third party with all the necessary information would perceive as detrimental to the good reputation of the profession.

Fig. 14. 2. Basic principles of conduct for a professional accountant

How countries use IFRS

Application of IFRS as national standards (Kuwait, Malta, Croatia, Latvia, Pakistan)

The use of IFRS as national standards, but on the condition that national standards are developed for issues not covered by IFRS (Malaysia, Papua New Guinea, etc.)

The use of IFRS as national standards, however, in some cases, their modification is possible in accordance with national circumstances (Albania, Poland, Thailand, Jamaica, etc.)

National standards are based on IFRS and provide additional clarifications (China, Slovenia, etc.)

national standards are based on IFRS, however some standards may be more detailed, IFRS (Brazil, India, Norway, France, Switzerland, Czech Republic, Turkey, Portugal, etc.)

National standards are based on IFRS, except that each national standard includes a provision in which the national standard is compared with IFRS (Australia, Italy, Sweden, Denmark, etc.)

Rice. 14.3. How Countries Use International Financial Reporting Standards

Accounting unification

The idea of ​​harmonization different systems accounting is implemented within the EU. The essence of the idea is that each country may have its own model of the organization of accounting and the systems of standards that govern it. The main thing is that these standards do not contradict similar standards in the EU member states, i.e. were in relative mutual harmony.

The idea of ​​standardizing accounting procedures is being implemented within the framework of accounting unification, which is being carried out by the IASB. The essence of the approach is to develop a unified set of standards applicable to any situation in any country, thereby eliminating the need to create national standards. The introduction of uniform standards should not be achieved by legislative means, but through a voluntary agreement of the professional organizations of the countries.

Fig. 14. 4. Unification of accounting: harmonization, standardization

Literature

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Currently, in the context of the transition to a market economy, the profession of an accountant has become quite prestigious and relatively highly paid. A specialist accountant must be able to use economic and mathematical methods, models and modern technical controls; to conduct scientific research in the profile of the specialty; process and analyze the results obtained; own rational methods of searching and using economic information... Deep knowledge of professional disciplines combined with practical skills provides a high qualification of an accountant, an experienced accountant will always be able to successfully work as an economist, analyst, banker and financier.

On the basis of the IFAC Code of Ethics, taking into account the requirements of the legislation of the Russian Federation and guided by the provisions of the Code of Ethics of Auditors of Russia, adopted by the Council on Auditing Activities under the Ministry of Finance of the Russian Federation, the Code of Ethics of a member of the IPA of Russia was developed and adopted, which entered into force in January 2004.

The Code recognizes that the main the purpose of the accounting and auditing profession is the activity of specialists at the highest professional level, ensuring high-quality performance of tasks and satisfaction of public interests.

To achieve professional goals, a professional accountant (auditor) must comply with a number of initial conditions and fundamental principles:

1.Honesty: when providing professional services, a professional accountant (auditor) must act openly and honestly;

2.Objectivity: a professional accountant (auditor) must be fair, his objectivity must not be influenced by any prejudice, bias, or conflict of interest, or other persons or other factors;

3.Professional competence and due diligence: a professional accountant (auditor) provides professional services with due care, competence and diligence. His responsibilities include maintaining a high level of professional knowledge and skills at all times so that his clients or employers can benefit from competent professional services based on the latest developments in practice, legislation and technology;

4.Confidentiality: a professional accountant (auditor) must respect the confidentiality of information obtained in the process of providing professional services, and not use or disclose such information without proper and specific authority, unless the disclosure of such information is dictated by his professional or legal rights or responsibilities;

5.Professional behavior: the actions of a professional accountant (auditor) must maintain a good reputation of his profession and not discredit it;

6.Regulatory documents: a professional accountant (auditor) is obliged to perform professional services in accordance with applicable professional rules (standards). A professional accountant (auditor) is obliged to carefully and professionally follow the instructions of the client or employer to the extent that they meet the requirements of honesty, objectivity and independence.

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MINISTRY OF EDUCATION AND SCIENCE

RUSSIAN FEDERATION

Federal State Budgetary Educational Institution

Higher professional education

"Belgorod State Technological University named after V.G. Shukhov" (BSTU named after V.G. Shukhov)

Institute of Economics and Management

Department of Accounting and Auditing

COURSE WORK

In the discipline "Theory of accounting"

Theme: " Accounting profession and professional ethics "

Completed by: student E.S. Mandrik

Scientific adviser: T.A. Shapovalova

c. e. n, st. teacher

Belgorod 2011

Table of contents

• Introduction
• Conclusion
• List of used literature
• Applications

Introduction

The accounting profession is currently one of the most prestigious and highly paid. At the same time, work as an accountant is associated with increased responsibility for the results of decisions made and actions taken.

The profession of an accountant is socially significant, which implies the recognition and acceptance of the responsibility to act in the public interest. The responsibilities of a professional accountant are not limited to meeting the needs of an individual client or employer. Acting in the public interest, a professional accountant is required to comply with and comply with the requirements of the Code of Ethics for Professional Accountants and Auditors. The main objectives of the Code are as follows:

establishing the basic principles to be followed by professional accountants;

the formulation of the rules of conduct for professional accountants, both heads of professional organizations related to the provision of professional accountant services to clients, and for those who are employed;

a statement of the procedure for resolving ethical conflicts and penalties for violators of the principles and rules of conduct.

Compared to representatives of other professions, the concept of "professional ethics" is especially important for accountants. The norms of professional ethics define the tasks of the accounting profession, which help to achieve the maximum level of efficiency and, of course, to meet the requirements of the interests of society and the country. These tasks require acceptable basic points that are necessary for the development and stability of the activity:

the credibility or reliability of the information;

the professionalism of the employee, especially the chief accountant;

the quality of services to be carried out clearly, effectively using the latest information;

the trust that service users place in professional accountants - economists.

To achieve their objectives, professional accountants must adhere to the necessary conditions that will help them in their future work and career.

Professional organizations of professional accountants play important role in the creation and dissemination of standards of accounting ethics. Professional accountancy organizations exist in many countries around the world. Each of the organizations trains and examines accountants for the right to obtain a certificate.

The relevance of the chosen topic is due to the fact that in modern conditions In a market economy, the profession of an accountant is one of the most demanded professions, requiring a high level of professionalism, coupled with increased responsibility, involving adherence to professional and ethical rules. The training of specialists of this level in Russia is particularly relevant.

The purpose of this term paper: To provide an overview of the accounting profession and the ethics of an accountant.

Object: a system of ethics for professional accountants.

Subject: professional activity of an accountant.

Coursework objectives:

study the essence of the accounting profession and the qualifications of an accountant;

identify the rights, duties and responsibilities of an accountant;

study professional ethics and practices that are incompatible with accounting ethics;

consider international and national professional organizations of accountants.

1. Accounting profession and qualifications of an accountant

The attitude towards the accounting profession has changed with the development of accounting. Until the middle of the 20th century, the accounting profession assumed the implementation of a set of relatively simple accounting procedures, the mechanical reflection of the cost characteristics of business transactions, the subsequent grouping and detailing of data in accordance with the rules, strictly established by regulatory documents. This led to a low demand for the level of qualifications and professional experience of the accountant. At a certain stage in the development of accounting, to engage in this type of activity, it was enough to know the four actions of arithmetic and general requirements to filling out the simplest accounting registers.

With the development and complication of production and management processes, the requirements for the level and composition of special knowledge gradually increased. accountants... In particular, for the correct reflection in the accounting of data on the composition production costs, about the state of settlements with debtors and creditors, the processes of formation and use of profit, the accountant should have knowledge of production technology, navigate the basics of law, and also know the management mechanism different kinds resources.

The last quarter of the last century is characterized by the formation and development of accounting as a strategic management tool. In this regard, the figure of the accountant in general and the chief accountant in particular becomes one of the main figures in the management system.

Now, in order for an accountant to fully fulfill the tasks assigned to him and ensure the achievement of the goals set for accounting, he must have a higher specialized education, the necessary work experience, the ability to manage a team and have knowledge that allows him to make management decisions. At the same time, the accounting services continue to include areas where work does not require a high level of special knowledge and skills. That is, the profession of an accountant covers a fairly large group of specialists, the level of their qualifications is determined by specific tasks and varies very significantly.

The accounting profession is in demand in any economy. With the transition to market relations and by changing the economic mechanism, the profession of an accountant becomes prestigious, creative and well paid.

Currently, the term "accountant" means:

a person keeping trade and accounting books in compliance with accounting rules;

accounting employee, in job duties which includes the performance of work in various areas of accounting (accounting for fixed assets, inventory, production costs);

the person responsible for the financial accounting and reporting of the organization.

In accordance with the accepted standards, professional training of accounting personnel contains qualification characteristics for four levels of education:

1st level - training of bookkeepers (junior accountants). The curriculum at this level allows you to train not only a clerk-bookkeeper, but also an accountant for small businesses. Obviously, if an accountant works in a small business independently, then he needs a mentor, a consultant, which he gets in an audit or consulting firm.

2nd level - training of an accountant-technician capable of performing the duties of an accountant and a senior accountant at medium and large enterprises. Academic disciplines and programs for them should form the core of vocational training for graduates of technical schools. Such accountants can work independently, perform work on economic and financial analysis, but, as a rule, are less connected with the decision-making process.

3rd level - training of an accountant-economist. Syllabus this level allows you to train a chief accountant and his deputies for medium and large commercial organizations, economists in business accounting and analysis of economic activities, internal auditor. Academic disciplines and programs for them should form the core of the professional training of university graduates - bachelors and graduates. In accordance with international standards of accounting education, higher education is a pre-qualification professional education.

Currently, there are no more than 18% of such accountants with a specialized higher education in accounting in Russia. This, on the one hand, determines the requirements for high school, but on the other hand, more and more insistently demands the development of accelerated methods of their preparation.

auditors (external audit specialists).

The training of specialists of this level in Russia is particularly relevant. Now more than 130 thousand professional accountants (chief accountants and financial managers) have been trained, and more than 40 thousand auditors, but only 27 thousand work as auditors and confirm their qualifications.

In addition, the classification of accounting workers is applied according to the areas where they perform their duties. These include:

branches of material production;

trade and catering;

credit institutions;

non-state pension funds;

non-profit organizations (associations, unions, etc.);

education (teaching);

audit and consulting;

budgetary institutions.

Accounting in these areas differs in the specifics of the functions performed, the composition and structure of the working chart of accounts (branches of material production, trade, non-profit organizations), the chart of accounts used (commercial activities, credit organizations, budgetary institutions).

Considering that the status of a professional accountant is new for Russia, it is necessary to clearly define the relevance and procedure for its training. In Russia, training and retraining of accounting personnel is carried out in four programs:

1. The program of initial vocational education. Under this program, accountants are trained in training centers of the Goskomstat system of Russia, lyceums, vocational schools, secondary schools with complementary programs accounting, course network with associations of accountants and auditors and commercial structures.

2. The program of secondary vocational education. According to it, the training of technicians-accountants in secondary specialized educational institutions is carried out.

accounting professional ethics qualification

3. The program of higher professional education is used to train accounting economists in universities, institutes and academies.

4. The postgraduate professional education program is designed to train accountants-auditors; retraining of accounting specialists; training of highly qualified personnel through postgraduate studies, doctoral studies and competition in universities, educational and research institutes, academies.

First of all, it should be borne in mind that each level of training involves the education of professionalism in the future specialist. However, the concept of a professional accountant has a completely different meaning. A professional accountant is the defining accountant in market economy... A lot of such specialists are needed.

What does certification of a professional accountant mean? This is a recognition of his great knowledge, ability to organize independent work or the work of an accounting department in a large commercial organization, independently conduct a commercial business, as well as adherence to the ethics of an accountant, i.e. ethics of an independent and honest person. This title can only be obtained by experienced and recognized professionals.

Higher economic Education and at least 3 years of experience in financial and accounting work allows you to apply for certification of the status of a professional accountant.

The professional status of an accountant obliges you to know:

Civil, financial, tax, economic, labor law;

Legislation in the field of accounting, reporting, taxation;

Labor protection rules and regulations;

Organization structure;

Economics, organization of production, labor and management;

Basics of production technology;

Accounting rules;

Forms and procedure for financial settlements;

The procedure for receiving, posting, storing and spending money, inventory and other valuables;

The rules for settlements with debtors (they owe us) and creditors (they owe them), etc.

The professional status of an accountant requires the ability to:

Organize Accounting the activities of the organization;

Form an accounting policy based on the characteristics of the enterprise;

Ensure the legality, timeliness and correctness of paperwork;

Prepare reasonable accounting estimates of the cost of products (works, services), calculations for wages, correctly calculate and transfer taxes, fees, contributions to the budgets of all levels and extrabudgetary funds, carry out settlements with banks;

Provide methodological assistance to accounting employees on accounting, control and reporting issues;

Monitor the safety of the organization's property, take measures to prevent shortages, illegal spending of funds and inventory;

Draw up documents on shortages and theft of the organization's property, control the transfer, if necessary, of these materials to investigative and judicial authorities... In the absence at the enterprise legal services directly implement this function.

Currently, it is allowed to combine the positions of chief accountant in different organizations. In the Russian Federation, a system of training and retraining of personnel of the accounting service has been created and is successfully functioning, which includes state and non-state educational institutions secondary and higher specialized education; retraining courses at educational institutions; educational institutions providing initial training for accountants; retraining courses at the bodies of sectoral and departmental management.

2. Legal aspects of the accounting profession

The rights and obligations of the chief accountant stipulated by labor legislation

The specificity of the legal status of the chief accountant lies in the fact that the range of his rights and obligations, the procedure for appointment and dismissal from it is spelled out not only in labor, but also in accounting legislation. In accordance with article 7 Federal law No. 129-FZ Chief Accountant(accountant - in the absence of the position of chief accountant in the staff) is appointed and dismissed by the head of the organization.

However, it should be noted right away that the role that the chief accountant plays in the management of the enterprise today formed the basis for some restrictions on his rights. Labor Code RF of 30.12.2001 No. 197-FZ (hereinafter referred to as the Labor Code of the RF), make us think about what kind of chief accountant our economy needs today: independent or completely suppressed and disenfranchised?

Consider Article 59 of the Labor Code of the Russian Federation, dedicated to the possibility of concluding a fixed-term employment contract. By general rule the employer is obliged to conclude an open-ended employment contract with the employee. A fixed-term employment contract is concluded in cases where labor relations cannot be established for an indefinite period, taking into account the nature of the work ahead or the conditions for its performance, unless otherwise provided by the code and other federal laws.

In accordance with Article 59 of the Labor Code of the Russian Federation, a fixed-term contract can be concluded at the initiative of the employer with the heads, deputy heads and chief accountants of organizations, regardless of their organizational and legal forms and forms of ownership. Considering the fact that, as a general rule, the prohibition on arbitrary conclusion of fixed-term employment contracts is considered in labor law as the protection of workers' rights, this exception is, in fact, a restriction of the rights of these categories of workers, including the chief accountant. This circumstance can be a powerful lever of influence on the behavior of the chief accountant. This mechanism can be launched to get rid of an objectionable, and possibly overly honest and principled accountant.

Consider Article 70 of the Labor Code of the Russian Federation, dedicated to the possibility of establishing a probationary period when concluding an employment contract. As a general rule, the test period cannot exceed three months. However, with regard to the chief accountant, it has been extended to six. The position of the chief accountant is key, a lot depends on his professionalism, in this regard, the validity of such a step is obvious.

We read clause 4 of article 81 of the Labor Code of the Russian Federation: "an employment contract with a chief accountant may be terminated by the employer in the event of a change in the owner of the organization's property." As a noteworthy reason for the dismissal of the chief accountant, the legislator sees the circumstance that this position is not held by the "henchman of the property owner", not "his own" accountant. "Caring for" the dismissed specialist is limited to the payment by the new owner of compensation in the amount of at least three average monthly wages. It should be noted that new owner may dismiss the chief accountant under clause 4 of article 81 of the Labor Code of the Russian Federation within three months.

Please note that in this case we are not talking about the low professionalism of the chief accountant or the mistakes he made under the previous owner. In the latter case, the chief accountant may be dismissed from work in accordance with clause 9 of Article 81 of the Labor Code of the Russian Federation, at the initiative of the employer in the event of an unreasonable decision that entailed a violation of the safety of property or other damage to the property of the organization. Given the contradictory nature of today's tax and accounting legislation, hardly anyone can rule out a possible mistake. In this connection, practically any chief accountant can be dismissed on this basis.

The rights and obligations of the chief accountant provided for at the regulatory level.

The rights of the chief accountant carry a certain stamp of "responsibility". For example, the right of the chief accountant "not to accept for accounting documents on transactions that contradict the legislation" is, upon closer examination, his duty to ensure the compliance of the business transactions carried out with the legislation of the Russian Federation. The same can be said about his other rights. Thus, the range of rights of the chief accountant, initially determined by the range of his duties, is only a condition that provides the opportunity for him to fulfill the latter.

So, the chief accountant of the organization:

· Ensures the compliance of the conducted business operations with the legislation of the Russian Federation;

· Provides control over the movement of property and the fulfillment of obligations;

· Forms the accounting policy of the enterprise;

· Signs financial statements.

In accordance with paragraph 2 of Article 7 of the Accounting Law, the chief accountant reports directly to the head. This provision is a kind of organizational basis for the possibility of carrying out the functions assigned to it. This is due to the fact that the chief accountant has certain powers over all employees of the organization. In particular, in accordance with paragraph 3 of the above-mentioned article of the law on accounting, the requirements of the chief accountant for documenting business transactions and submission to accounting required documents mandatory for all employees of the organization.

The chief accountant of the organization is the person responsible for maintaining accounting records in accordance with the requirements of the law and submitting complete and reliable financial statements. In this connection, the chief accountant is obliged to refuse to execute and execute documents that do not comply with the current legislation and violate contractual and financial discipline. However, the chief accountant reports to the head of the organization. In addition, in accordance with paragraph 1 of Article 6 of the Law on Accounting, the head of the enterprise is responsible for compliance with the law when performing business operations. In connection with the above, in order to delineate powers between the head and the chief accountant, the law resolves this conflict as follows. The head of the organization, in case of disagreement between him and the chief accountant on a separate business transaction, has the right to issue a written order, which is executed by the chief accountant. However, full responsibility for this operation the leader takes over.

In order to prevent the implementation of transactions bypassing the chief accountant, the law contains a rule according to which, without the signature of the chief accountant, monetary and settlement documents, financial and credit obligations are considered invalid and should not be accepted for execution. This provision is important to ensure the ability of the chief accountant to carry out the duties assigned to him.

Thus, it should be noted that accounting legislation provides the chief accountant with the opportunity to perform the duties assigned to him.

Responsibility of the chief accountant.

Due to constant changes in accounting and tax legislation, the chief accountant is always at risk of possible errors, for which he may be held liable. The general grounds for the legal responsibility of the chief accountant are established by clause 2 of article 7 of the Accounting Law. Only it directly speaks about the responsibility of the chief accountant. In accordance with this clause, the chief accountant is responsible for:

· accounting;

· Formation of accounting policy;

· Timely submission of complete and reliable financial statements.

Moreover, the law contains a provision on responsibility, which does not directly name the chief accountant, but it is he who is thought of. In this case, we mean Article 18 of the Law on Accounting, which speaks of the possibility of bringing to responsibility the heads of organizations and other persons responsible for organizing and maintaining accounting. By "other persons" in this article it is meant the chief accountants of organizations. In it, as in Article 7 of the Accounting Law, there are three grounds for prosecution, namely:

Evasion from accounting in the manner prescribed by law and regulations bodies regulating accounting;

· Distortion of financial statements;

· Failure to comply with the deadlines for submitting financial statements.

This list is also formulated in such a way that almost any violation of accounting rules can be summed up under it. However, it must be said that only hypothetical violations are established in the Accounting Law for which the chief accountant of an organization can be held legally liable. The specific rules according to which he can be prosecuted are "scattered" across various regulations... In accordance with the latter, the chief accountant can only be brought to administrative or criminal liability.

Article 18 of the Accounting Law deals only with these types of liability. But the chief accountant represents the side labor relations, which, as noted above, predetermines the possibility of bringing him to disciplinary and material liability in accordance with the norms of the Labor Code of the Russian Federation. In addition, the chief accountant may also be subject to tax liability.

3. Professional ethics of an accountant and actions incompatible with accounting ethics

Professional ethics of an accountant.

Professional ethics, or, as they sometimes say, codes of conduct, formulate the moral nature of the relationship between colleagues and business partners. It is believed that the credit for the development of this concept belongs to the American school of accounting. For the first time, the idea of ​​a code of ethics was put forward by R. Montgomery, and the substantive aspects were developed by John Lansing Carey (1900-1984). Its main idea can be expressed in the words of Marcus Aurelius, quoted in the introduction to the American code of ethics for accountants: "A person should not seem honest, but be honest."

The scientific interpretation of accounting has led many American researchers to the conviction that credentials reflect the interests of persons engaged in business processes, and, therefore, accounting information reveals the psychology of agents and correspondents of an enterprise. R.L. Watts and L.D. Zimmermann took another step in this direction. They put forward the idea that everything theoretical concepts in the field of accounting pursue only one goal - to justify the interests of those in power. They were criticized by K.V. Peasnell and D.D. Williams (Australia). They believed that such a statement would be correct if the powers that be financed and paid for those accountants who invent complex theoretical constructions. But life does not confirm this, and therefore, theoretical research is disinterested. And despite the fact that alienation is growing more and more between theorists and practitioners, mutual understanding is lost, theorists cannot be accused of selfish inclinations. But it is very important that both those who were engaged in accounting, and those who worked in accounting, all the time faced some kind of moral collisions. It is no coincidence that William Ripley drew the attention of accountants to the fact that owners and administrators act in accordance with the requirements of the law and morality. At the same time, as Kohler emphasized, the accountant must enforce his opinion, and not the opinion of the people standing above him. All this led to the creation of the code. It is refined from time to time.

The code adopted by the American Association of Accountants (AAA) in 1987 gives an idea of ​​the moral rules. It is believed that the existence of the code strengthens the status of the accountant and increases the demand from employers for his work.

The essence of the code can be presented according to the following requirements:

the accountant, before taking a seat, must carefully study the work of the predecessor;

if the predecessor is no longer working, he should be contacted with a written request;

professional duty obliges to give an exhaustive and truthful answer to this request;

if it follows from a preliminary acquaintance with the cases that the employer violates or may violate the current legislation, the accountant must refuse the job offer;

the accountant can terminate the employment contract with the employer at any time. The latter's considerations that there is no substitute in the enterprise cannot serve as a basis for the continuation of the contract;

the accountant has no right to demand from the administration knowledge and understanding of what he is doing;

an accountant cannot demand a promotion himself;

the employer's profits cannot include a share for the chief accountant, i.e. an accountant cannot receive a premium or surcharge for financial results which he himself brought out;

the accountant cannot share his remuneration with employees of other services of the enterprise;

the accountant must immediately answer all questions from the administration concerning the economic activities of the enterprise;

the registers drawn up by the accountant are his inalienable property. Source documents, received by the accountant from financially responsible persons, cannot be claimed back either by financially responsible persons or by the administration;

the US Court of Appeal found that there is no principled reason why an accountant does not have the same filing rights as legal advisers and stock brokers;

the accountant must keep professional secrecy about the employer's affairs. Leaving work from an employer does not relieve the accountant of this obligation;

There are the following exceptions from the obligation to observe professional secrecy: an accountant has the right to expand his knowledge of the economic activities of his enterprise through professional channels; the court ordered the necessary information; the employer commits anti-state acts; the employer agrees to disclose information about the company; the accountant may disclose professional secrets if this is necessary in the interests of maintaining his professional reputation; the accountant believes that the disclosure of information about the secrecy of the company is necessary in the public interest, since the offense has taken place;

the accountant can provide all certificates about the economic activities of the enterprise to third parties only with the written consent of the employer;

information can be given only if the accountant is convinced that their presentation follows from the current legislation;

the accountant should not advise the employer on how to commit and hide the traces of the offense;

the employer and the accountant are jointly and severally liable for misrepresentation of reporting;

an accountant is obliged to regularly improve his professional qualifications.

Professional ethics in accounting is a multifaceted concept. It covers the moral foundations of the profession, professional training and ethical education of personnel, the perception of history and traditions in accounting, the connection between the times and generations of accounting workers, their international contacts, the relationship of the accountant with the workforce, owners and management of the enterprise, relations with banks, financial and tax authorities, the right to information and the observance of trade secrets.

The ethical difficulty for an accountant lies in the fact that he simultaneously serves the sometimes conflicting interests of the owner, the state and personal.

An accountant is a member of society, a team, and all the universal human requirements of morality are applicable to him. A higher education diploma is a major undertaking. Higher education presupposes not only a special, professional level, but also the presence of a general culture, a healthy lifestyle, outlook, public speaking, business communication skills, as well as kindness and compassion, i.e. everything that relates to intelligence and delicacy.

Involvement in the profession of an accountant - auditor obliges a Russian specialist to comply with the principles that are formulated in the Code of Ethics of a member of the Institute of Professional Accountants of Russia and the Code of Professional Ethics of Auditors approved by general meeting Of the Audit Chamber of Russia December 4, 1996 These codes were developed by public professional associations, they differ somewhat in structure and content, but the fundamental principles remain unchanged:

honesty, objectivity and impartiality;

avoidance of pressure from the outside;

professional competence;

self improvement;

confidentiality;

independence;

recognition of their responsibility to society;

commitment to unified system values;

friendly attitude towards colleagues.

These principles can be formulated in one phrase: "To live and work according to conscience."

Working in a team of people with different characters and temperaments is whole science, and managing the accounting department with such a staff is doubly science. Not everyone is able to withstand the onslaught of impudence and demagoguery, not everyone can prove their innocence to irritated, minded, people provoked against him. To withstand these tests, you need to have courage, have a clear understanding of duty and honor.

Actions inconsistent with accounting ethics.

A professional accountant, in the course of performing his duties, must present financial information completely, honestly, professionally and in a form understandable to a qualified user of such information. Regardless of the functions performed, the accountant must be honest and objective.

In accordance with the Code, an accountant should not accept gifts that might be deemed to affect his professional judgment or offer such gifts to persons with whom he does business.

A professional accountant is required to maintain confidentiality with respect to information about a client or employer obtained in the performance of his duties, unless he has been given special powers to disclose information or this is dictated by the requirements of the law.

The accountant should not use or create the appearance of using client or employer information for personal gain or the benefit of third parties. When preparing tax reports, the accountant must provide the client or employer with the necessary information about the current tax legislation and the restrictions imposed by it. Tax recommendations and opinions that could lead to serious financial consequences should be submitted to the accountant in writing. At the same time, the reporting should not contain omissions, false or misleading statements, or confuse information.

If an error or omission is made in the tax reporting, the accountant is obliged to immediately notify the client or employer about this.

When drawing up a report, the accountant should not show interest, which may be called incompatible with the principles of decency, objectivity and independence.

If an accountant provides consulting services, he can be independent, but on condition that he does not participate in making management decisions and is not responsible for them.

Accountants in public practice should not provide professional services that are outside their purview. In such situations, you must contact a specialist.

According to the Code, an accountant should not offer professional services, provide a client in accordance with an agreement, according to which the fee will be paid only if a specific conclusion or result is obtained. However, it is generally accepted that the payment of a commission may adversely affect the objectivity and independence of an accountant in public practice.

An accountant in public practice should not engage in any business or activity that could prejudice his integrity, independence and objectivity. He has no right:

make fictitious or inaccurate entries in accounting reports;

not comply with accepted accounting norms and standards;

attract customers through deception, misleading and southern statements or actions, as this can lead to a decrease in the effectiveness and quality of the audit.

While working for a customer, a public accountant has no right to demonstrate his superiority, to show the difference in educational level between himself and the customer, to allow himself to be careless, rude and inattentive. The rules of courtesy must be observed in all cases, even if the customer is not right.

When providing professional taxation services, a practicing accountant is guided by the interests of the customer. At the same time, he is obliged to comply with tax laws and must not facilitate falsifications in order to evade the customer from paying taxes and deceive the tax service.

A practicing accountant is obliged to inform the head of the business entity in writing about the facts of violation of tax legislation, errors in calculations and payment of taxes revealed during the mandatory audit and warn about the possible consequences, as well as about ways to correct violations and errors.

The accountant is obliged to provide advice and advice in the field of taxation to the customer only in writing. At the same time, one should not reassure the customer that his recommendations exclude any problems with the tax authorities, and it is also necessary to warn the customer that the responsibility for the compilation and content tax returns and other tax reporting lies with the business entity itself.

4. International and national professional organizations

One of the most popular topics currently being discussed is the active process of integration (globalization) financial markets... The most difficult theoretical and practical problem is the lack of financial information about individual companies that raise funds through the use of world capital markets. This problem can be solved by strengthening the role of consolidated reporting of a group of companies and developing new accounting and reporting standards that would be recognized at the international level and which would reflect new aspects of world practice. This will provide investors with reliable information in various aspects.

Almost all leading organizations in this area (International Standards Committee financial statements(IASB), International Federation of Accountants (IFAC), European Federation of Accountants (FEE), Standards Board financial accounting The USA (FASB), the International Securities Commission (IOSCO)) have by now determined their positions on the issue of improving international accounting standards. Expressing different points of view about the specific mechanisms for organizing such work, they agree on one thing: uniform accounting standards are necessary, their non-application can lead and leads to disorientation and even deception of investors, very sharp actions on their part in the event of problems in the markets and to the collapse even large firms.

With the aim of unifying the accounting principles used by companies and other organizations for the formation of financial statements around the world, by agreement between professional accounting organizations in Australia, Canada, France, Germany, Japan, Mexico, Holland, Great Britain, Ireland and the United States in 1973, was the Committee for International Financial Reporting Standards was founded. Since 1983, all professional accounting organizations have become members of the Committee. International Federation accountants. As of January 2000, there were 143 Committee members in 104 countries. Many other organizations are currently involved in the work of the IASB.

The International Financial Reporting Standards Committee develops, improves and publishes, based on the public interest, International Financial Reporting Standards (IFRS - IAS), which harmonize various national accounting rules and systems. More and more countries and economic communities recognize and use them when presenting financial reports... Subject to the application of the principles of international standards, it can be stated that the reporting is reliable, most fully satisfying the needs of various users, and the economic decisions taken on its basis will have the least risk.

IFRS, the work on which is still ongoing, have significantly improved and harmonized the process of preparing financial statements around the world.

The IASB, in agreement with the International Organization of Securities Commissions (IOSCO), has developed a system of "core standards" covering all aspects of accounting and reporting, ensuring transparency, comparability of financial statements and full disclosure. The IOSCO Presidium in May 2000 recommended to its members to allow multinational companies to prepare financial statements in accordance with the basic standards of the IASB for the purpose of placing and quoting their valuable papers on international exchanges.

International Federation of Accountants (IFAC ) established in 1978, it is the world's largest accounting organization, uniting more than 2 million professionals, representing 153 organizations from 113 countries of the world. The main task of the federation is to create uniform rules for accountants around the world. The Federation has many committees, such as the International Financial Reporting Standards Committee (IASC), which develops international accounting and auditing standards, the ethics committee, which determines the ethical standards and corporate conduct that are mandatory for accountants, and others. This federation is the organizer of world accounting congresses.

The International Federation of Accountants initiated the creation of the Forum for the Development of the Accounting Profession, bringing together various banks and development agencies. In addition, the organization proposed to develop standards and guidelines on accounting that would satisfy the requirements of governments, ministries, taxpayers and rating agencies, and in 2000 published the first international standards for the public sector. Another project in the framework of its activities to protect the interests of the whole society was the development of a standard affecting aspects of the independence of professional accountants in private practice. Currently, an international standard on audit guarantees and requirements for professional accountants have been adopted, which were developed by the Committee on International Auditing Practice at IFAC.

The International Forum for the Development of Accounting (hereinafter referred to as the Forum) was established in June 1999 at the initiative of the International Federation of Accountants and The World Bank... It includes, as members or plenipotentiary observers, a range of organizations representing international financial institutions, international development agencies, the international accounting profession and major international audit firms.

The work of these international organizations is aimed at introducing worldwide international financial reporting standards, which are universal language accounting. IFRS reduce differences between national accounting systems by harmonizing regulations, standards and the procedure for drawing up and submitting financial statements. Reforming accounting in accordance with IFRS is one of the components of the course economic reforms in Russia.

The European Accounting Association is a professional organization of professionals in the financial sector. The members of the association are as individuals and organizations. The headquarters of the association is located in Brussels (Belgium). Since 1976, the association has held annual congresses at which accounting, auditing and finance professionals from all over the world meet to discuss the most pressing issues and exchange experiences. Due to the integration of Russia into world economy and the transition to international standards of financial reporting and auditing, participation in international congresses has acquired particular relevance for Russian representatives of the financial profession.

Along with international professional organizations, a significant place in the formation of the system international system accounting is occupied by national organizations: Hong Kong Society of Accountants (China); Order of Expert Accountants of France; National Company of Account Commissioners (France); Institute of Chartered Accountants of Scotland, Institute of Professional Accountants of Russia.

The Hong Kong Society of Accountants (China) is the only professional organization in Hong Kong authorized to issue licenses necessary to carry out accounting activities and regulate accounting activities in general. The Hong Kong Society of Accountants currently has about 19,000 members, of which 16,000 are organizations and 3,000 are individuals.

Institute of Professional Accountants of Russia ( IPBR) was established in April 1997 in the Russian Federation (Moscow). By the founders of a non-profit partnership " InstituteprofessionalaccountantemoatOf Russia" (IPBOf Russia) are higher educational, scientific and public organizations. Active participation in the creation and activities IPBOf Russia takes MinistryfinanceRF. IPBOf Russia brings together certified professional accountants and auditors. They represent managers and leading specialists of accounting services of enterprises and organizations, audit and consulting services, teaching staff in the field of accounting, economic analysis and audit of various educational institutions, financial management specialists. UPS of Russia is one of seven professional audit associations accredited by the Ministry of Finance of the Russian Federation.

IPBRussia and brings together both individuals and legal entities. The active participation of the IPB of Russia in the reform of accounting was provided for in Programreformingaccountingaccounting in accordance with international financial reporting standards.

In various regions of Russia, territorial institutes of professional accountants are being created (hereinafter - TIPB), the purpose of which is to consolidate the efforts of all interested organizations in the territory to manage accounting at the enterprises of the region. Already created 65 TIPB... They are all independent legal entities, one of the founders of which is IPB Russia. Professional accountants are trained by about 200 educational methodologicalcenters (Further - UMC), functioning in almost all regions of the country. To date, more than 100 ths. professionalaccountants... Of these, IPB Russia members are over 80 ths. people.

Awareness of involvement in a common cause, laws and traditions is expressed, among other things, in the appearance of certain symbols that reveal the basic rules of the community's existence. For the international community of accountants and auditors, such a symbol is the coat of arms (Figure 1), consisting of three figures: the sun (accounting illuminates economic activity enterprises), weights (symbolize balance), the Bernoulli curve (a symbol of the fact that accounting, once it has arisen, will exist forever) and the motto: "Science, trust (conscience), independence".

Rice. 1 International coat of arms of accountants.

The author of the coat of arms of accountants is the French scientist Jean Baptiste Dumarchet (1874-1946). It should be noted that there is a discussion about the curve depicted on the coat of arms. It is believed that Dumarchais repeated the mistake of the one who painted the spiral on the gravestone of Jacob Bernoulli (1654 - 1705). Indeed, J. Bernoulli was engaged, in particular, in the study of various mathematical curves. The logarithmic spiral, which has the property of being reproduced under various transformations, inspired Jacob Bernoulli so much that he wished that this curve be carved on his gravestone with the inscription: "Changed, I am the same." But instead of this spiral, the spiral of Archimedes was depicted on the gravestone. The same spiral is also depicted on the coat of arms. It should be noted that Jacob Bernoulli was the author of the formula for the equally famous curve - the lemniscate, which is the symbol of infinity.

Conclusion

In this paper, the topic was considered: "The accounting profession and professional ethics".

The purpose of the course work was determined - to give a general idea of ​​the accounting profession and the rules of ethics of an accountant.

To achieve this goal, the following tasks were solved:

the essence of the accounting profession has been studied;

considered the qualification characteristics of the accountant;

revealed the rights, duties and responsibilities of the accountant;

studied the professional ethics of an accountant;

actions are described that are not compatible with accounting ethics;

considered international and national professional organizations of accountants.

In the first chapter of the work, the essence of the accounting profession was studied. We found out that the accounting profession is in demand in any economy. With the transition to market relations and a change in the economic mechanism, the profession of an accountant becomes prestigious, creative and well paid.

In addition, the qualification characteristics of the accountant were considered:

1st level - training of bookkeepers;

2nd level - training of an accountant-technician;

3rd level - training of an accountant-economist;

4th level - training of professional (certified, certified) accountants in three directions:

chief accountants, expert accountants (consultants);

financial managers, financial experts (consultants);

auditors (external audit specialists).

In the second chapter of the work, on the basis of the Labor and Criminal Codes of the Russian Federation, the Federal Law and the Accounting Regulations, the rights, duties and responsibilities of an accountant were determined.

Vthirdchapterconsideredprofessionalethicsaccountant. Found outwhatmeritvdevelopingthisconceptsbelongsAmericanaccountingschool. Firstideaethicalcodewasput forwardR. Montgomery,ameaningfulAspectsdevelopedJohnLansingCarey (1900 - 1984 ). The mainideahismaybeto beexpressedin wordsBrandAurelius,giveninadministeredToAmericanthe codeethicsaccountant: " Humanshouldnotseemhonest,butto bethem" .

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