Professional standard courses for the chief accountant of a budgetary institution. Professional accountant

The professional standard for chief accountants in force in 2018 was approved by the Ministry of Labor back in 2014. Order No. 1061n dated December 22, 2014 explains in detail the requirements for qualifications, education, experience, functionality and other skills of accounting workers. Let's look at how businesses can apply the professional standard of chief accountants 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 legally approved requirements for any 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. Developer: NP “IPB Rossii”.

Who is obliged to apply accounting standard? In accordance with paragraph 4 of Art. 7 of Law No. 402-FZ, the chief accountant of JSCs, non-state pension funds, AIFs, management mutual funds, insurance companies, management bodies of state extra-budgetary funds, other enterprises, except credit enterprises, must have an appropriate higher education; 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.

Likewise, the Professional Standard is not mandatory for all employers. Order No. 1061n is advisory in nature for most enterprises. Which organizations are required to apply Profstandard:

Off-budget state funds.
MUP or UP.
Enterprises with authorized capital owned by the state or municipality.

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

First of all, Professional Standard 309 outlines the main goal accounting activities, which consists of documenting information on accounting objects in accordance with legal requirements and subsequent reporting. In addition to general data, the standard lists the work functions of an accountant with brief description, and also provides clarification on the qualifications of ordinary and chief accountants. The functional map compiled in this way includes 2 subsections:

Accounting for level 5 qualifications – reflection of business operations in accounting based on primary documentation; grouping and monetary measurement of transactions; summarizing the results of business activities.
Formation and submission of accounting reports at the 6th level of qualification - filling out financial statements, including consolidated forms; control over the correctness of accounting (accounting); maintaining tax accounting (tax accounting); formation tax reports; financial analysis, budgeting and DDS management (movement Money) enterprises.

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, experience, special conditions. Among the main ones, the following mandatory advantages of a specialist are mentioned.

Chief accountant – qualification requirements:

Level of education – secondary vocational or higher. Completion of special programs - retraining, improving qualifications.
Practical employment experience - at least 5 years over the last seven-year period of employment must be related to maintaining accounting records and preparing financial statements or working as an auditor. If a specialist has completed higher education, not 5 years out of 7, but 3 out of 5 years are sufficient.
Additional special conditions– approval of such conditions depends on the specifics of the business entity’s activities.

Qualification requirements for an accountant:

Level of education – secondary vocational, intended for mid-level workers. Possibility of additional vocational training special programs.
Practical employment 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 special qualification requirements for the deputy chief accountant. But since this position relates to management, it is recommended to focus on the standards for chief accountants, and not ordinary ones.

Labor functions of accountants according to Professional Standard 309:

Job title

Labor functionality

Required Skills

Required knowledge

Accountant

Registration and reception of the initial report;

Checking the primary product for compliance with regulatory requirements;

Monitoring the completeness of the document flow schedule;

Systematization of the primary material and preparing it for transfer to the archive;

Assistance in carrying out inventory, etc.;

Reflection of transactions on accounts and registers of accounting;

Preparation of calculations;

Calculation of depreciation amounts;

Comparison of inventory results with accounting records, etc.;

Closing turnover on accounting accounts;

Preparation of data for the formation of the general ledger and balance sheets;

Preparation of copies of accounting registers for control authorities;

Other functions.

Ability to create primary forms;

Ability to check primary forms for correct filling;

Ability to work with SPS, accounting programs, office equipment;

Ensuring the safety of the primary document for the purpose of its subsequent transfer to the archive;

Knowledge of the basics of double entry;

Knowledge of depreciation calculation methods;

Knowledge of calculation methods;

Comparison of synthetic and analytical accounts;

Preparation of explanations, references and responses to various requests and requirements;

Correction of errors made according to regulatory requirements;

Other skills.

Legislation of the Russian Federation on accounting;

Archival legislation;

LNA enterprises;

Fundamentals of Computer Science;

Legislation of the Russian Federation on NU;

Civil, labor, customs legislation;

Legislation of the Russian Federation in the field of medical insurance, as well as pension and social security;

Other regulatory legal acts.

Chief Accountant

Organization, planning and coordination of accounting and financial management;

Generating reports and explanations;

Consolidation of reporting;

Checking the work of the enterprise's accounting department;

Financial analysis;

Other functions

Development of LNA;

Coordination of the accounting department;

Organization of office work;

Organization of accounting restoration if necessary;

Assessment of accountants' knowledge;

Monitoring tax legislation;

Other skills

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

Judicial practice on accounting;

LNA enterprises;

Are professional standards required for all accountants?

Professional standards are mandatory for application in terms of those requirements for the qualifications of workers that are established in the Labor Code of the Russian Federation, other federal laws, and other regulatory legal acts (Part 1 of the Labor Code of the Russian Federation).

Requirements for accountants of most LLCs and non-public companies joint stock companies not installed. This means that the professional standard may not be applied to them.

The Accounting Law provides requirements exclusively for chief accountants and persons entrusted with accounting in certain economic entities. These include JSC (except credit institutions), insurance organizations, non-state pension funds, joint stock investment funds, mutual fund management companies investment funds, other economic entities, securities which are admitted to circulation at organized auctions (with the exception of credit organizations), management bodies of state extra-budgetary funds, state territorial extra-budgetary funds.

For such accounting workers, the professional standard is mandatory in terms of the requirements listed in other special federal laws (for example, in the Federal Law of 02/07/2011 N 7-FZ “On clearing, clearing activities and the central counterparty”).

If an employer does not apply mandatory professional standards, he faces a fine of 30 thousand to 50 thousand rubles. ()

Are qualification requirements changing?

Although the professional standard becomes mandatory from July 1, 2016, the qualification requirements for the length of service and education of the chief accountant and other person entrusted with accounting are already applied.

These requirements are expressed as follows: the employee must have a higher education and work experience related to accounting, preparation of accounting (financial) statements or auditing activities, at least three years out of the last five calendar years. If there is no higher education in the field of accounting and auditing, such experience must be at least five years out of the last seven calendar years.

In many ways, the provisions of the professional standard and the Accounting Law duplicate each other; in particular, the requirements for work experience coincide.

Will I have to undergo training in connection with the introduction of the professional standard?

For chief accountants, the professional standard requires them to undergo a program of advanced training and professional retraining. However, it may not be fulfilled, since it is not established by the Accounting Law. Other accounting employees also do not need additional training.

Is it necessary to prepare for a GIT inspection after the introduction of the professional standard?

The entry into force of the professional standard is not the basis for verification. Requirements for unscheduled and scheduled inspection organizations remained the same.

Will the introduction of a professional standard entail dismissals?

An employee who does not meet the requirements of the document cannot be fired, since there is no special norm in the Labor Code of the Russian Federation. The Ministry of Labor takes a similar position.

How to apply professional standards on a voluntary basis?

The employer has the right, taking into account the norms of the Labor Code of the Russian Federation, to use professional standards on a voluntary basis to establish requirements for the qualifications of employees.

The Ministry of Labor explained: an employer can apply a professional standard to determine the names of positions (professions, specialties), labor functions of employees, requirements for their education and work experience.

A professional standard can be useful not only when drawing up, for example, a job description. The employer has the right to approve this document as mandatory in the organization.

From 04/06/2019, your work must be guided by Order of the Ministry of Labor of the Russian Federation dated 02/21/2019 No. 103n, which introduces a new professional standard for accountants.

The document cancels Order of the Ministry of Labor of Russia dated December 22, 2014 No. 1061n, which approved the first professional standard for an accountant.

Target

In accordance with the text of the standard, the main goal of persons who are engaged in accounting is to generate documented and systematized information about objects accounting, drawing up accounting (financial) statements on its basis, disclosing information about the financial position of an economic entity as of the reporting date, the financial result of its activities and cash flows for the reporting period, necessary for users of these statements to make economic decisions.

Who is included in the standard

The standard identifies four categories of specialists engaged in these activities:

Heads of institutions, organizations, enterprises.
Financial managers.
Accountants.
Employees, busy accounting transactions and accounting.

Labor functions

Despite the designated categories of specialists, the professional standard initially approved by the Government of the Russian Federation contained only two groups of labor functions:

group A. Accounting (skill level 5);
group B. Compilation and presentation financial statements economic entity (skill level 6).

group C. Preparation and presentation of financial statements of an economic entity that has separate divisions (skill level 7);
Group D. Compilation and presentation consolidated statements(skill level 8);
group E. Providing accounting services to economic entities, including drawing up financial statements(skill level 8).

For more information about descriptions of qualification levels, see Order of the Ministry of Labor of Russia dated April 12, 2013 No. 148n.

The descriptive part of possible job titles includes:

accountant;
accountant category I;
accountant II category;
Chief Accountant;
head (manager, director) of the accounting department (management, service, department);
head (manager, director) of the department (service, department) of consolidated financial statements;
director of operational management;
director of accounting outsourcing;
Commercial Director;
Director of Business Development.

The variety of names of professions in the accounting and financial sector proposed in the new standard fully reflects reality. And if the organization has introduced other job titles, they may remain unchanged.

Group A, or accountants with categories

In the Order of the Ministry of Labor dated December 22, 2014 No. 1061n, in contrast to the EKS, which distinguished three categories of accountants (first, second categories and the accountant directly), the requirements for the level of education are minimized: employees only need to have a secondary education professional education. Provisions by experience practical work remained the same for at least three years.

But the new professional standard has changed the requirements for practical work experience and education. From 04/06/2019, accounting can be entrusted to persons who have a diploma of secondary vocational education or additional vocational education in special programs for non-core secondary education. To occupy the position of an accountant with the category, you will need at least 1 year of experience in a lower position.

As for functional responsibilities, they remained unchanged.

Group B, or chief accountants, heads of accounting departments

In the professional standard in force until 04/06/2019, it was stated that the chief accountant is not required to have a higher education, a secondary vocational education is sufficient. Higher education, of course, is welcome, but the requirements are revised to the mandatory completion of an appropriate advanced training program or professional retraining (specifics are not specified). Work experience requirements:

in the absence of higher education - at least five of the last seven calendar years must be related to accounting, preparation of accounting (financial) statements or auditing activities;
if you have a higher education - at least three of the last five calendar years.

Also, the professional standard for the chief accountant, approved by the Government of the Russian Federation in 2014, contained a provision under which in certain economic entities the chief accountant or other official, which is responsible for maintaining accounting records, additional requirements may be established (for example, in Chelyabinsk).

Other provisions are specified in Order of the Ministry of Labor dated February 21, 2019 No. 103n. The new professional standard for chief accountant 2020 requires that a person applying for the position of chief accountant or head of the accounting department have a diploma in one of the following levels of education:

higher profile - bachelor's degree;
higher non-core - bachelor's degree and additional professional education under the professional retraining program;
secondary vocational - training programs for mid-level specialists;
secondary vocational non-core - training programs for mid-level specialists and additional professional education - professional retraining programs.

To obtain a position, you will need at least five years of experience if you have a higher education, and if you have a secondary education, at least 7 years. Additionally enter special requirements to persons who want to work in JSCs, the Central Bank of the Russian Federation, extra-budgetary funds, insurance organizations, investment and non-state pension funds.

The job responsibilities of chief accountants and heads of accounting departments have increased not only quantitatively, but also qualitatively, but also the wording of the requirements has become succinct and specific.

Group C, or chief accountants working in companies with branches

To prepare and provide financial statements of an economic entity that has separate divisions, specialists will need one of the following education:

higher - master's degree or specialty;
higher non-core - master's degree (specialty) and additional professional education - professional retraining programs.

To work as a chief accountant in a company with branches, you must have at least 5 years of experience in management positions. What the responsibilities of such an employee are is described in detail in the professional standard in several labor functions.

Group D, or employees submitting consolidated statements

The educational requirements for such employees are similar. But to compile and provide consolidated reporting, the chief accountant will need work experience:

at least five of the last 7 calendar years of work in management positions related to the preparation of accounting or auditing activities;
at least three years out of the last 5 with a higher specialized education.

The skills, abilities and knowledge that will be needed to perform the work are described in section 3.4 of the professional standard. To maintain a professional level, specialists are recommended to annually take advanced training courses lasting at least 20 hours.

Group E, or accounting consultants

As in the case of groups C and D, the level of education of persons who provide accounting services should be the highest. The length of service requirements are similar to those stated for chief accountants preparing and submitting consolidated statements. But at the same time, they are required to undergo full-fledged advanced training programs at least once every three years.

As for the responsibilities, consultants, company executives and commercial directors have many of them, and they are very diverse - from organizing and managing the main business processes of the enterprise to participating in advertising campaigns and study judicial practice in the field of taxation.

Finally

In conclusion, it must be said that, despite all the hype that was raised in Lately around the topic of professional standards, firstly, their form is simple and convenient. Now HR officers and responsible executives will have virtually no headaches, no matter what specific functional responsibilities can be supplied job description. Secondly, employers and employees will clearly know what they are responsible for and what they must do.

Professional standard for chief accountant. Statistics show that today there are about 5 million accountants working in the Russian Federation, and more than a million of them hold the position of chief accountant. And it is not at all surprising that the first professional standard approved by the Ministry of Labor of the Russian Federation was, of course, the professional standard of the chief accountant. The professional standard of the chief accountant was approved by order of the Ministry of Justice of the Russian Federation dated December 22, 2014 No. 1061n and registered with the Ministry of Justice of the Russian Federation on January 23, 2015 under No. 35697.

The main goal of the chief accountant’s activity is the formation of documented information on accounting objects, which is compiled on the basis of the primary accounting information, which reflects financial position a specific economic entity on a specific date, financial results his activities, movement in reporting period his funds. All this information is necessary for the formation of accounting and tax reporting, as well as for the manager to make objective decisions.

How to get training

To sign documents

Based on the application, we will prepare an agreement

Pay the bill

After signing the contract we will issue an invoice for payment

Complete training

Complete training and receive a standard certificate.

The professional standard for the chief accountant identifies the following categories of employees engaged in this activity:

these are specialists responsible for the activities of the administrative, financial and economic services of the enterprise;
These are specialists involved in finance and lending;
these are specialists whose activities are related to accounting itself;
These are specialists involved in recording and processing 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 labor responsibilities - this is group A, which involves maintaining primary accounting, which belongs to the 5th qualification level, and group B, which involves the formation and presentation of consolidated financial statements on the economic subject, which belongs to the 6th qualification level. This material is presented in more detail in the order of the Ministry of Defense of the Russian Federation dated April 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 accountant and financier will be minimized. The title of the position in the staffing table may remain without any changes. Those. employees performing the functions of an accountant in maintaining both accounting and consolidated statements will now be classified as so-called group A, regardless of their position, and employees whose responsibilities will include the preparation of the final data of the enterprise’s activities will automatically be classified as so called group B. Consequently, 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 directory of a manager, specialist and other employee.