On the this moment there is a professional standard engineer-economist of railway transport, it is approved by Order of the Ministry of Labor of December 23, 2016 No. 828n and registered with the Ministry of Justice of Russia on January 19, 2017 No. 45301. So far this the only document, which can be classified as an economist's professional standard, although it only applies to the transport sector.
The answer to the question why until now there is only such a professional standard for economists is probably that economic activity in general, the concept is quite extensive and includes such areas as, for example, marketing, production, transportation, consumption, etc. Why it was developed only for railway transport is difficult to answer, given the mass of directions and all the variety of economic or financial activities. In total, there are currently 34 specific professional standards in the field of economics and finance.
|
Name of the standard |
Details of the Order of the Ministry of Labor |
|---|---|
|
insurance broker |
dated 10.03.2015 No. 155n |
|
dated December 22, 2014 No. 1061n |
|
|
Internal Auditor |
dated 06/24/2015 No. 398n |
|
Statistician |
dated 09/08/2015 No. 605n |
|
dated October 19, 2015 No. 728n |
|
|
dated 10.09.2015 No. 626n |
|
|
Actuary |
dated 11/18/2016 No. 667n |
|
Specialist in) |
|
|
payment systems |
dated 31.03.2015 No. 204n |
|
microfinance operations |
dated 22.04.2015 No. 238n |
|
internal control (internal controller) |
dated 22.04.2015 No. 236n |
|
financial consulting |
dated 19.03.2015 No. 167n |
|
factoring operations |
dated 19.03.2015 No. 169n |
|
mortgage lending |
dated 19.03.2015 No. 171n |
|
insurance |
dated 03/23/2015 No. 186n |
|
transactions in the interbank market |
dated November 14, 2016 No. 643n |
|
dealing with arrears |
dated 07.09.2015 No. 590n |
|
corporate lending |
dated 19.03.2015 No. 174n |
|
credit brokerage |
dated 19.03.2015 No. 175n |
|
risk management |
dated 07.09.2015 No. 591n |
|
operations with precious metals |
dated November 14, 2016 No. 644n |
|
consumer lending |
dated 11/14/2016 No. 646n |
|
organization of personalized accounting of pension rights of insured persons |
dated October 29, 2015 No. 801n |
|
organizing the administration of insurance premiums |
dated October 28, 2015 No. 788n |
|
organizing the appointment and payment of pensions |
dated October 28, 2015 No. 785n |
|
organizing and setting payments social character |
dated October 28, 2015 No. 787n |
|
for remote banking |
No. 366n dated April 19, 2017 |
|
leasing activities |
dated 06/26/2017 No. 515n |
|
dealing with collateral |
dated 19.03.2015 No. 176n |
|
financial monitoring (in the field of combating the legalization of proceeds from crime and the financing of terrorism) |
dated July 24, 2015 No. 512n |
|
payment services |
dated November 14, 2016 No. 645n |
|
market valuable papers |
dated 03/23/2015 No. 184n |
|
bank treasury |
dated 29.07.2015 No. 525n |
|
in valuation activities |
dated 04.08.2015 No. 539n |
|
in the field of procurement |
dated 10.09.2015 No. 625n |
Prospects for professional standards for economists
But how, for example, to be with the professional standard of an economist for financial work or the professional standard of an economist for labor and wages?
Unfortunately, the existing qualification directories do not take into account the qualitative characteristics of the qualification that employees need to carry out a certain type of professional activity, including the performance of a labor function in one of the areas of financial orientation.
That is, certain qualification requirements these specialties are nevertheless established, but formally they are reduced to the presence higher education and a certain length of service in the position held without any consideration of practical skills.
Therefore, many enterprises, especially the banking sector, are forced to independently develop specialized professional standards.
The Qualification Directory of the positions of managers, specialists and other employees, approved by the Decree of the Ministry of Labor of August 21, 1998 No. 37 (as amended of February 12, 2014 No. 96), is used as a basis, in which various positions are named, for example, labor economist.
Using formal qualification requirements, the employer can independently develop and approve their own professional standard for the chief economist or professional standard for the leading economist or financial economist.
civil service
For public institutions in this regard, everything is easier. If the Ministry of Labor develops and approves such a professional standard, then for workers budget institutions it will become mandatory without options. In the meantime, personnel departments government organizations use qualification directories of positions.
The professional standard of an accountant regulates the knowledge, skills and prescribes the labor duties of an employee. Find out who is eligible for the new requirements, download samples of all required documents
From this article you will learn:
For whom the professional standard of an accountant, approved by the government of the Russian Federation, is required
The professional standard of an accountant defines the requirements for education, qualifications and work experience of an accounting employee. It regulates knowledge, skills and prescribes labor duties. This code can be followed by all companies hiring an accountant, but in some cases it is mandatory. In such statutory cases, non-application of the standard will gross violation existing laws.
If certain requirements for a representative of this profession are established by law, then the company, with respect to the replenishment of the staff of which the legislator has prescribed such restrictions, will be guided by the requirements of the standard. For example, this is how open joint-stock companies, banks, Insurance companies(Clause 4, Article 7 of Law No. 402-FZ). Other organizations may use the provisions of the document as they wish. Most often, they resort to his help, drawing up job descriptions, personnel policy, selecting new employees.
New career opportunities
The requirements for education and work experience are increasing - if a person applies for a position related to high levels, or wants to move to a higher category, one must gain experience. Only one whose education and experience is relevant to the requirements of the sixth, seventh or eighth level can be the chief accountant. But there is a gradation here. For example, for the chief accountant of the seventh and eighth levels there will be prerequisite higher education and advanced training.
The order of advanced training is now also regulated. Occupational standards for an accountant since 2018 oblige accountants and chief accountants to unlearn at least 120 hours for three consecutive calendar years, but not less than 20 hours each year. The exam for the professional standard is taken only in special centers for assessing qualifications.
In addition, the professional standard of an accountant will be supplemented with new labor functions: tax and financial analysis, planning and organization of business processes, reporting of a company with divisions, consolidated financial statements.
Instead of the knowledge in the basics of computer science prescribed by the current standard, the new code clarifies that a specialist must understand computer programs for accounting. Instead of vague formulations saying that you need to know the basics of legislation on accounting, taxes and fees, and so on, the new requirements include the obligation of an accounting employee to thoroughly understand the legal framework relating to his work. Thus, the legislator follows the path of training specialists who understand their business in the smallest details.
Requirements for professional accountants
As the professional standard prescribes, the accountant first of all forms systematized information about accounting objects, and then draws up financial statements on their basis. It should show the financial position of the company or businessman at the reporting date, the financial result of the work and the movement of money for the reporting dates. This information is needed so that reporting recipients can make decisions about the economic reliability of the entity.
Professional standard of an accountant
According to the "Accountant" standard, a specialist must graduate from a technical school (college) with a degree in "Economics and Management". A person may not have a specialized education, but then he had to complete accounting courses, and also work in the field of accounting and control for at least three years. The required experience will include work as a cashier, controller, assistant to the chief accountant.
There are three categories for ordinary accountants. The scope of skills is distributed as follows:
prepares and accepts primary documents;
register documents in registers;
calculates the totals and closes the turns.
Most often, the accounting officer does all this himself. Accordingly, the job description will contain points relating to all categories.
Professional standard of the chief accountant
The professional standard "Chief Accountant" more strictly regulates the education of a specialist - it is obligatory to obtain a secondary professional or higher education, only additional ones cannot be dispensed with. With secondary education, you must first work out five years, with higher education - three years.
There are five categories with different functions for the chief accountant:
drafting financial statements;
conducting tax accounting;
organization of internal control;
preparation of consolidated financial statements;
the financial analysis.
Application of a professional standard in the preparation of job descriptions
A job description can be obtained by reworking the requirements of the professional standard. In it, following the logic of the standard, it is worth reflecting the requirements for education, experience, knowledge, as well as a list of employee responsibilities. You can use the detailed description job duties, transfer them to a local company document. This will clearly articulate the terms of reference and eliminate potential discussions about what the chief accountant should and should not do.
The instruction can be made an annex to the employment contract or separate document. If the candidate does not meet these requirements, the firm will have the right to refuse to accept him. At the same time, the current instructions, regardless of whether they are made on the basis of a standard or developed independently, can be changed if necessary. But it should be noted that if the terms of reference change, the employee will need to be notified of upcoming changes to the terms of the employment contract two months in advance.
The work of public and private employees must be carried out in accordance with certain professional standards, which are mandatory for some categories of employees and recommended for others.
In particular, the use of professional standards is quite common when hiring accountants whose activities involve increased responsibility, and in particular, this applies to liability for their activities.
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It is for this reason that many are interested in what professional standard is provided for an accountant and how each specialist should comply with it.
Definition of concepts
The professional standard is a set of indicators, in accordance with which the level of qualification that an employee needs to conduct their activities is characterized, and in particular, the components this indicator are abilities, skills, theoretical knowledge and practical work experience.
The specialty establishes the labor function, while the presence of a qualification demonstrates the level of skill of a particular specialist within his specialty.
Thus, for example, professional standard"Accountant" indicates the level of qualification required to perform work in this profession, and this document was officially approved by the Ministry of Justice and officially released to the public.
The requirements that apply to the level of qualification of specialists are established by their official duties, which, in particular, determine their names.
In particular, in accordance with Government Decree No. 23, which was issued on January 22, 2013, the need was indicated for the use of professional standards by employers in the process of formation personnel policy, as well as the organization of certification of their employees.
Is it necessary to apply
As mentioned above, in some situations the use of professional standards is mandatory, and in particular, from July 1, 2019, they must be taken into account in the process of forming a personnel policy and managing a company's personnel. Also, their use is mandatory in those situations that are prescribed in the Labor Code or any other regulations.
When hiring certain employees, the employer should build on official professional standards only in those situations that are directly indicated in the current Labor Code.
At the same time, it is worth noting the fact that liability for non-use of professional standards in any situations is not provided for by the current legislation, but if the employer, in the process of forming local regulations, assumes the obligation to conduct activities in accordance with qualification reference books, he will need to comply with those the requirements they contain.
In part 2 of Article 57 Labor Code states that the name of a particular position, as well as the qualification requirements that apply to all applicants, must fully comply with what is indicated in the relevant qualification handbook or a specialized professional standard.
Mandatory compliance with this norm is provided only if the specified position, in accordance with labor or other types of legislation, provides for the provision of benefits to the employee or the use of restrictions. In particular, early retirement of a specialist in the event that he works in harmful or difficult conditions can be considered as a benefit.
Otherwise, the use of professional standards by employers is carried out as a basis in order to determine the level of qualification of an employee, taking into account the functions they perform, due to the technologies used and the organization of labor or production processes.
Professional standard of an accountant, approved by the government of the Russian Federation
The professional standard for accountants is number 309 and was approved by the Department of Labor on December 22, 2019. Requirements are distributed in accordance with the level of qualification, taking into account the growth of functionality, as well as responsibility for all decisions made by the specified employee.
The qualification levels that are indicated in the professional standards are spelled out in the order of the Ministry of Labor No. 148n, which was published on April 12, 2013. The level is set in accordance with the degree of responsibility, tasks performed, as well as the need to set any tasks and ensure control over their implementation by other employees.
There are nine levels in total, but for standards that call for excellence in professionals (such as accountants), only those levels above five apply:
| Fifth level | It provides for the independent adoption by the specialist of the overwhelming majority of decisions on the tasks assigned to him, as well as his direct participation in decision-making that affects the work of the entire unit. In addition, the specialist is also responsible for the results of not only his own activities, but also the entire subdivision subordinate to him. |
| Sixth level | It provides not only decision-making by an expert, but also the independent definition of tasks in accordance with the goals of a particular unit and the entire company as a whole. After that, he has the right to set the specified task for the rest of the employees and is responsible at the level of the entire company and his subordinate unit. |
| seventh level | It provides for the possibility of making decisions at the company level, that is, it develops a strategy, determines the goals that specialists at the fifth and sixth levels will work with in the future, and also develops its own methodology and organizes business processes. In addition, he also has a responsibility to senior management. |
Structure
The professional standard includes several sections:
| general information | A specific type of professional activity is indicated, as well as the main goal of specialists working in this position. |
| Description of the key work tasks that are included in this occupational standard | This section provides generalized information on all the labor functions of specialists, as well as an indication of their decoding with the corresponding codes and the required skill level of the employee. |
| Characteristics of generalized problems | Separately, for the chief and ordinary accountant, the basic requirements for theoretical knowledge and practical work experience are indicated. In addition, more detailed information about the labor functions of each specialist in the context of job duties, required skills and knowledge is also indicated. |
Qualification Requirements
The qualification requirements for the chief accountant are divided into two categories - for ordinary specialists and those who must comply with the requirements of part 4 of article 7 of Law No. 402-FZ.
The professional standard for accountants, the functionality of this group of specialists includes five sections:
- conducting accounting, as well as the preparation of relevant reports;
- maintaining tax records, as well as preparing relevant reports;
- development of an internal control system;
- consolidation and execution of consolidated reporting;
- analysis of the company's financial activities and control over cash flows.
Job description this specialist may also include a range of other responsibilities, including maintaining personnel records in the event that the management of the company has not issued a separate personnel service. To ensure full compliance with professional standards, Chief Accountant must have at least a full education, as well as work experience in the amount of more than five years with secondary education or more than three with higher education.
In order to perform the predominant majority of the functions of the chief accountant, which are prescribed in the relevant professional standard, the accountant must have at least the sixth level of professional qualification.
The seventh level is provided for those positions that relate to the accounting and financial management of large organizations or holdings, since, in accordance with the current grouping, they will already belong to the “Other top-level specialists” group.
In addition, such specialists are also subject to a number of additional requirements, such as computer literacy, the ability to manage people, as well as knowledge of various methods and techniques of analysis, as well as the presence of a number of other skills.
Drawing up and sample job description according to the standard
To date, the current legislation does not establish any mandatory form, in accordance with which it is necessary to draw up job description, but in accordance with common practice, it should include several main sections:
| "General information" | It states here:
|
| "Functional responsibilities" | Includes a detailed list of typical duties of an employee, which are the main components of his work in a specified position. |
| "Rights" | It is necessary to list the main list of rights specified in the document, and in particular, it basically indicates the right of the specified person to gain access to any corporate information, as well as the possibility of his interaction with other employees of the company if it is necessary to solve various problems. |
| "A responsibility" | Standard formulations are indicated that the specified employee must be fully responsible for their actions in full compliance with applicable law, as well as local regulations. |
| "Final provisions" | It is said that the instruction was drawn up in two copies, and the employee was familiarized with the specified instruction against signature. The approval of this document is carried out by the head of the company. |
If the employee does not meet the criteria
If you look at the existing professional standard of an accountant and carefully read its provisions, you can note the existence of requirements for the level of education and work experience of the employee, but at the same time, it does not say anything that if the specified requirements are not met, the employee can be fired, and therefore there is insufficient practical seniority or lack of education cannot be considered as a legitimate reason for dismissal.
In addition, it is worth noting also the certification professional accountants according to professional standards. In the process of carrying out this procedure, the employer can determine how much his qualifications current employees complies with the requirements prescribed in the regulatory documentation or any internal local rules.
In addition, the employer can also distribute the functions of the employees of the accounting department in accordance with their skill level and assigned responsibilities. The best way to do this is to enter staffing a separate position of an intern, a site accountant, as well as a leading and senior specialist.
The procedure for training and obtaining a certificate in 2019
In order to obtain a certificate, it is enough to follow a few basic steps:
- Call to specialized company or apply online.
- Draw up a contract and pay the invoice.
- Wait until the specialists conduct a detailed analysis of the documentation on the qualifications of the employee. If the documents indicate that the employee does not meet the established requirements of the professional standard, he is offered to take a refresher course or a specialized course professional retraining.
- A qualification certificate is issued, which is sent to the employee by mail.
Well, like “new” ... Rather, it was modified and supplemented, with the word “updated”. In addition, so far only a project submitted for broad discussion by the Russian Ministry of Labor. But it's time to get acquainted, because it is about to be approved.
In addition, its developers (unlike the alarmists who predict the death of the accounting profession) argue that in the future, a stable demand for the accounting profession is expected, including due to an increase in the number of economic entities.
At the same time, an increase in demand for accountants with the knowledge and skills to implement control and analytical procedures, possessing the skills of internal control, tax accounting and planning, as well as financial analysis is expected.
general description
The professional standard, as before, consists of the following main sections.
General information- the type of professional activity is indicated - "Activities in the field of accounting"; the purpose of the type of professional activity is given.
Description of labor functions (functional map of the type of professional activity)- generalized labor functions and their decoding with codes, as well as the required level of qualification.
Characteristics of generalized labor functions- Separately, for the positions of "Accountant" and "Chief Accountant", the requirements for education and work experience are disclosed; labor functions are detailed in the context labor actions, necessary skills and necessary knowledge.
Generalized labor functions
1) Bookkeeping – accountant (accountant of category II; accountant of category I);
2) preparation and presentation of accounting (financial) statements - chief accountant; head (head, director) of the department (department, service, department) of accounting;
3) preparation and presentation of accounting (financial) statements of an economic entity that has separate divisions- Chief Accountant; head (head, director) of the department (department, service, department) of accounting;
4) preparation and presentation of consolidated financial statements - chief accountant; head (head, director) of the department (department, service, department) of accounting, head (head, director) of the department (service, department) of consolidated financial statements;
5) provision of accounting services to other economic entities, including the preparation of accounting (financial) statements - director for operational management; director of accounting outsourcing, commercial director, director of business development.
Accounting and reporting
As in the current standard, such generalized functions as accounting and the preparation and presentation of financial statements remain. First, let's talk about what's new in them.
For bookkeeping (for the position of an accountant, and according to the project, positions can also be called “accountant of the 1st category”, “accountant of the 2nd category”), there is now a requirement for work experience “with special training in accounting and control - at least three years”. This requirement is removed in the new standard. At the same time, a requirement is introduced for the transition to more high category– work experience of at least a year and specialized advanced training programs in accounting, internal control at least once every three years.
Labor functions and actions, as well as a set of knowledge and skills for accounting, in general, remain the same, with the exception of some clarifications. For example, according to the current standard, an accountant must know “the basics of computer science and computer technology”, while new standard specifies that it concerns computer programs for accounting.
note
In economic entities without separate divisions, the chief accountant is directly involved in the preparation of accounting (financial) statements. In economic entities with separate divisions, the labor functions of the chief accountant are mainly related to the organization of the accounting process, including the preparation and presentation of accounting (financial) statements.
Now the accountant must know the “basics” of legislation on accounting, archives, taxes and fees, and so on, depending on the labor function. In the new standard, it is no longer about the basics - it is assumed that the accountant must be with the law, which is called "on you". The difference is roughly the same as between "I translate with a dictionary" and "I speak English fluently."
According to the new standard, there will be two positions in which it is possible to implement the second generalized labor function - compiling and presenting financial statements of an economic entity: chief accountant and "head (head, director) of the department (department, service, department) of accounting" (now only chief accountant) .
This feature currently requires a High School Diploma or High School Diploma professional education, and it will be - only higher with clarification (you can also have a bachelor's degree).
The requirements for work experience will be set out much simpler than now - at least five years of work in the accounting and financial field. However, more extensive special conditions admission to work in an open joint stock company (for some reason, the draft mentions exactly an open joint stock company, and not a public joint stock company), organizations of the financial sector and other socially significant entities.
In addition, a new general requirement- additional vocational education under advanced training programs at least once every three years.
The preparation of consolidated financial statements has been removed from the labor functions of the “ordinary” chief accountant. For the first job function - the preparation of accounting (financial) statements - the set of responsibilities and required skills will undergo some minor changes.
If the duties of the chief accountant include “internal control of accounting and preparation of accounting (financial) statements”, then, according to the project, such an employee will have, among other things, to identify and prevent situations of personal interest that leads or may lead to a conflict of interest; identify corruption risks and determine ways to minimize them; develop the anti-corruption policy of the organization and implement measures to prevent corruption. There is no such thing in the current standard.
New labor functions
The main innovation regarding current standard- allocation of three additional generalized labor functions.
Preparation and presentation of accounting (financial) statements of an economic entity with separate subdivisions
It is prescribed for chief accountants (or heads of accounting services) of organizations that have separate divisions. This will require higher education at the level of a magistracy or a specialist or additional vocational education (retraining). Experience - at least five years of accounting and financial work in senior positions.
Preparation and presentation of consolidated financial statements
Possible job titles - chief accountant, head (head, director) of the department (department, service, department) of accounting, head (head, director) of the department (service, department) of consolidated financial statements. It will also require higher education at the level of a magistracy or a specialist or additional vocational education (retraining). In addition, professional development is recommended at least once every three years. Work experience requirements will depend on the specifics of the education.
Provision of accounting services to economic entities, including the preparation of accounting (financial) statements
This function can be performed by persons whose positions are called:
- director of operations management;
- director of accounting outsourcing;
- Commercial Director;
- Director of Business Development.
The education and work experience requirements are roughly the same as for the previous generalized job function, but without recommendations for regular professional development.
We summarize: in practice, the accounting service of a company may consist of one employee or have a complex structure. As a rule, in the latter case, reporting activities are separated from accounting activities.
In companies without separate divisions, the chief accountant is directly involved in the preparation of financial statements. In economic entities with separate divisions, the labor functions of the chief accountant are mainly related to the organization of the accounting process, including the preparation and presentation of accounting (financial) statements.
In the companies forming the group, the activities of the chief accountant are aimed at organizing the process of compiling and presenting the consolidated financial statements of a group of legal entities.
In an outsourcing company providing accounting services, the functional manager manages the implementation of all PTFs specified in the draft updated professional standard.
P.S. It remains to be recalled that the current professional standard "Accountant" was developed by the Institute of Professional Accountants and Auditors of Russia and approved by order of the Ministry of Labor of Russia dated December 22, 2014 No. 1061n. The document entered into force on February 7, 2015.
Since July 1, 2016, the accounting standard has become mandatory, but it must be observed only for those employees for whom qualification requirements are defined in the law and other acts (Article 195.3 of the Labor Code of the Russian Federation as amended on 07/01/2016). For example, for chief accountants of PJSCs, banks, insurance and some other organizations (part 4 of article 7 federal law dated 06.12.2011 No. 402-FZ).
In general, the standard can be applied in the development of job descriptions, the selection of subordinates, the organization of training, certification, etc. (clause 25 of the Rules, approved by Decree of the Government of the Russian Federation of 01.22.2013 No. 23).
From 04/06/2019, work must be guided by the Order of the Ministry of Labor of the Russian Federation dated 02/21/2019 No. 103n, which introduces a new professional standard for an accountant.
The document cancels the 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 form documented and systematized information about accounting objects, draw up accounting (financial) statements on its basis, disclosing information about the financial position of an economic entity as of the reporting date, financial result its activities and movement Money per reporting period necessary for users of this reporting to make economic decisions.
Who is included in the standard
The standard distinguishes four categories of specialists engaged in this activity:
- Heads of institutions, organizations, enterprises.
- Financial managers.
- Accountants.
- Employees involved in bookkeeping and accounting.
Labor functions
Despite the designated categories of specialists, the professional standard approved by the Government of the Russian Federation initially contained only two groups of labor functions:
- group A. Accounting (skill level 5);
- group B. Preparation and presentation of financial statements of an economic entity (skill level 6).
- group C. Preparation and presentation of financial statements of an economic entity with separate subdivisions (skill level 7);
- group D. Preparation and submission of consolidated financial statements (skill level 8);
- group E. Provision of accounting services to economic entities, including the preparation of 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 of the 1st category;
- accountant II category;
- Chief Accountant;
- head (head, director) of the department (department, service, department) of accounting;
- head (head, director) of the department (service, department) of consolidated financial statements;
- director of operations 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 other job titles are introduced in the organization, then 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 CEN, which singled out three categories of accountants (the first, second categories and the accountant itself), the requirements for the level of education are minimized: it is enough for employees to have a secondary vocational education. Provisions for experience practical work remained the same - 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 a category, you will need at least 1 year experience in a lower position.
As for functional duties, they remained unchanged.
Group B, or chief accountants, heads of accounting departments
In the professional standard valid until 04/06/2019, it was stated that the chief accountant is not required to have a higher education, secondary professional is enough. Higher education, of course, is welcome, but the requirements are revising the mandatory passage of an appropriate advanced training or professional retraining program (the 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;
- in the presence of higher education - at least three of the last five calendar years.
Also, the professional standard of 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 responsible for accounting may be established Additional requirements(for example, in Chelyabinsk).
Other provisions are spelled out in the Order of the Ministry of Labor of February 21, 2019 No. 103n. The new professional standard of the chief accountant 2019 requires that a person applying for the position of chief accountant or head of the accounting department has a diploma of one of the following levels of education:
- higher profile - bachelor's degree;
- higher non-core - bachelor's degree and additional professional education under the program of professional retraining;
- secondary vocational training programs for mid-level specialists;
- secondary vocational non-core - training programs for mid-level specialists and additional vocational education - professional retraining programs.
To obtain a position, you will need at least five years of experience with a higher education, and with a secondary education - at least 7 years. In addition, special requirements are introduced for 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.
Job responsibilities for chief accountants and heads of accounting departments have increased not only quantitatively, but also qualitatively, but the wording of the requirements has become capacious and specific.
Group C, or chief accountants working in companies with branches
For the preparation and submission of financial statements of an economic entity with separate divisions, specialists will need one of the following formations:
- higher - magistracy or specialty;
- higher non-core - magistracy (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 senior positions. What is included in the duties of such an employee is detailed in the professional standard in several labor functions.
Group D, or employees submitting consolidated financial statements
The requirements for the education of such employees are similar. But for the preparation and submission of consolidated financial statements, the chief accountant will need work experience:
- at least five of the last 7 calendar years of work in senior positions related to the preparation of accounting or auditing activities;
- at least three years out of the last 5 with higher profile 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 take refresher courses every year for 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 requirements for seniority are similar to those stated for chief accountants who prepare and submit consolidated financial statements. But at the same time, they are required to undergo full-fledged advanced training programs at least once every three years.
In terms of responsibilities, consultants, company executives and commercial directors have many, and they are very diverse - from organizing the main business processes in the enterprise and managing them 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 recent times around the topic of professional standards, firstly, their form is simple and convenient. Now personnel officers and responsible executives will practically not have a headache, which specific functional responsibilities You can provide a job description. Secondly, employers and employees will clearly know what they are responsible for and what they must do.