Professional standard "Accountant" has already entered into force. What has changed in the life of an accountant? Certification of accountants - how is it carried out Can they certify the chief accountant at the enterprise

Do you know if certification for accountants should be held in 2020? Consider whether it is mandatory, or whether the company's management has the right to independently decide on its organization.

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Let's determine what features of certification in a budgetary and commercial firm. We will clarify what you should pay attention to when preparing the procedure and its implementation.

How well and correctly the accounting department of the company will be conducted will depend on what qualifications, level of professionalism and knowledge the accountant has.

And in order to determine such indicators, it is necessary to conduct certification.

It is during such a procedure that you can get rid of doubts about how well a specialist performs his work, as well as solve a number of other problems.

Important Basics

It is very important to understand that performance appraisal has more advantages than disadvantages. So, it is worth preparing for it with all seriousness, both employers and employees of a legal entity.

Let's figure out why such a procedure is carried out and what it is, referring to the norms of the legislation of the Russian Federation.

What it is?

Certification is understood as determining the qualifications, professionalism and skills of an employee, checking his moral and personal qualities, which correspond to the positions held.

For what purpose is it carried out?

Certification is carried out to find out whether the employee meets the position held, as well as the requirements of the company.

If the person does not pass the certification, the company's management will have a reason to terminate the employment relationship with him ().

This procedure is carried out periodically, is complex. The initiator of certification is the head of the enterprise.

Such a check is also necessary for the citizens themselves, because this is a great chance to increase their salary, take a step up the career ladder.

The employer can evaluate how effective the activities of employees are. It optimizes the work process, creates additional motivation for staff to improve their skills.

So the main goals are:

• to improve the selection, placement and training of personnel;
• improve the quality and efficiency of employees;
• ensure a close connection of material and moral incentives with the result of work;
• create a personnel reserve for a vacant position
• determine whether it is necessary to improve the qualifications, professional training and retraining of an accountant

Legal regulation

The training, preparation and certification of a professional accountant is said in that they want to receive a qualification certificate.

The procedure is referred to in Part 2 of Art. 81 of the Labor Code of Russia. There is an indication that the procedure is established by regulatory legal documentation, which contains labor law norms, local documents.

When conducting certification of employees of a budgetary organization, it is worth relying on what was adopted by officials on July 27, 2004.

Process steps:

1. An attestation commission is being formed.
2. Approved.
3. Lists of employees are compiled.
4. Documentation is being prepared, which is necessary for the work of the commission.

When conducting the next certification, the commission must receive feedback about the employee and compiled after the previous audit.

The employee must be present during the certification. If a person does not agree with the data presented about his work, the commission adjourns the meeting.

The meeting is also postponed in the event that a person is absent from the certification for a good reason. Certification results - making a decision on:

• that the accountant corresponds to the position he occupies;
• that the person corresponds to the position, if he fulfills a number of recommendations of the commission, he will be re-certified a year later;
• that the person does not fit the position.

The commission may submit a number of recommendations for consideration by the management of a budgetary enterprise:

• promotion of an employee;
• on the assignment of a specific qualification;
• on the use of an individual accountant training plan;
• on salary adjustments.

The result of the check is entered into the employee's certification sheet, where the signature of the members of the commission is affixed. Such a document, together with the characteristic, must be kept in a personal file.

Within 7 days after certification, the manager makes a decision, taking into account the recommendations of the certification committee.

If a person does not meet the position, he can be sent for training, retraining. In case of refusal, the head has the right to terminate.

When the certification is carried out, the head of the district issues an order, where there is an analysis of the results of the procedure. Measures for conducting regular certifications will also be approved.

In a commercial organization

If, when conducting certification in a state organization, the management adheres to the procedure established by higher structures, then in a commercial organization all provisions are developed by the head himself.

The employer has the right to:

• individual;
• collective interview.

The procedure criteria can be integral and consist of the following characteristics:

• health conditions;
• culture of thinking;
• common culture,
• relationships within the walls of the family, etc.

There are 4 components of certification:

• the employee is notified about the procedure;
• is checked by an attestation commission;
• preparation of a written reference is carried out;
• a decision is made by the commission.

Prior to the certification, the personnel department fills out a number of documents for the employee. For all certified, several experts are appointed who know the person well, since they worked with him in the same team.

Based on the compiled certificates, a characteristic for the employee is prepared. During the procedure, you should follow these recommendations:

1. Certification begins with a review of the qualities and results of the accountant.
2. It is worth considering only the facts, not communicating on a personal level.
3. There must be a friendly atmosphere.
4. Allocate at least 1 hour for the interview.
5. Based on the certification sheet, the characteristics and the result of the interview, a decision should be made.
6. The decision should be made known to the employee.

In a commercial company, certification can be carried out for such specialization:

• accountant-expert, chief accountant;
• financial director;
• internal auditor;
• head of management accounting;
• financial expert;
• tax advisor.

Compliance with the position

If an accountant claims to receive certificates for compliance with the position he occupies, it is worth fulfilling the following requirements:

per category

Positions of accountants can expand according to qualifications and experience. Several positions are possible - categories:

• leading accountant;
• accountant of the first category with a diploma;
• accountant of the second category with a specialist diploma;
• an accountant with a diploma;
• accountant of the first category;
• accountant of the second category;
• accountant.

In order to upgrade the qualification category, the management of the unit must submit a petition to the director. If the decision is positive, then an order is prepared (if there is a vacancy).

The attestation commission that conducted the certification may also make recommendations on improving the qualifications of an employee.

In this case, the assignment of the category is carried out in accordance with the Regulations adopted at the enterprise, after agreement with the representatives of the trade union organization.

Before certification, an accountant does not need to undergo training, unless otherwise established by the organization's local documentation.

But it is worth considering that certification in order to upgrade the category is not a mandatory procedure.

Specialists wishing to obtain a qualification certificate must submit the following certificates to the attestation commission:

• statement;
• sample questionnaire;
• diploma of education, a copy of which is certified by a notary;
• a sample of an extract from a work book with notarization;
• a photo;
• a payment order that confirms the payment for the service.

All documentation must be reviewed within a month after the submission of the commission. If the certificates are issued with errors, the commission has the right to refuse admission to the certification.

The refusal must be in writing. If there are any doubts about whether the data provided is reliable, additional information can be requested.

If there are no comments to the documents, the person can pass the certification. The applicant may be admitted to the qualifying examination in the presence of an identity card.

If the exam is conducted for a group of persons (with the participation of 5-20 accountants), 2 stages will be held:

• testing, based on the result of which the citizen will be admitted to the next stage;
• oral exam (exam tickets are being prepared).

After passing the exam, a protocol is drawn up.

About the workplace

The procedure for issuing certification for electrical safety in Rostekhnadzor for group 5,.

What preparation materials are needed?

When preparing for certification of professional accountants, training modules are taken into account, which include audit and extracurricular work of the student:

1. approved program.
2. Textbooks on disciplines or their computer version.
3. Samples of teaching aids.
4. "Keys".
5. Assignments for independent work.
6. Methodological base on issues related to audit and accounting in various sectors of the economy.

About 30 percent of training is better organized by alternative methods of internships in an audit, accounting and consulting firm.

Details

What is a Chief Accountant Certification? Attestation is a procedure that confirms the compliance of an accountant with his qualifications, roughly speaking, confirms his right to be called an accountant. Certification of the chief accountant is not a fact of obtaining some additional education, it is a test of existing theoretical and practical knowledge.

The certificate indicates that this knowledge meets the professional standards of the association of specialists in this profession. There are currently two such professional associations of accountants in Russia. These are the Institute of Professional Accountants and the National Committee of Accountants, Financial and Economists, joined by the National Guild of Professional Accountants. These two trade unions are engaged in certification and documentary assurance of compliance with high standards of professional qualities of each specific specialist.

Modern legislation confirms that every accountant has the right to voluntarily choose whether he wants to get a certificate or he is good enough. Both the chief accountant and the private can get these prestigious crusts, there are no special differences or any dependence on the position held.

Certification as a chief accountant

Anyone with a basic economic education and sufficient work experience can pass the certification of a chief accountant. Preliminary advanced training courses are now optional and even illegal if you are required to do so in order to be admitted to the certification exams.

The rules for attestation of the chief accountant are different, each organization sets its own. At the same time, it must be borne in mind that the state does not carry out attestations, only professional organizations are engaged in this. They are also involved in the development of standards, qualification requirements and procedures.

Certification of the chief accountant is carried out by the certification commission. To be admitted to the passage, the applicant must have a specialized higher education obtained in state universities and work experience of at least 3 years. Or have a non-core higher education, a diploma of retraining in a state educational institution, work experience of more than 5 years. It is desirable to have a reference or a review from the place of work.

Required documents: certification sheet, a copy of a passport, a copy of a diploma, a copy of a work book or other documents confirming the length of service, recall or reference from the place of work. Copies must be notarized.

Conditions for certification as a chief accountant

In the most popular UPS organization, the chief accountant must pass 2 exams to pass certification.

Written-oral examination (task and answer to the question). It passes within 3 hours. The questions correspond to the training programs for professional accountants. They are regularly adjusted to be relevant and up-to-date, taking into account the release of new legal documents. Based on the results, the examination attestation commission determines the level of preparation of the examinees and determines admission to the next stage - testing.

The test for attestation of the chief accountant of a commercial firm consists of several blocks, each with 10 questions. These are accounting and auditing, professional ethics, taxation, legal regulation of economic and financial activities, financial management and management accounting, reference information and legal systems.

Based on the test results, an overall assessment is displayed and a decision on certification is made. The nuance of passing certification at the IMB is this - a prerequisite for admission to certification is the passage of preparatory advanced training courses.

In the National Committee of Accountants, Financiers and Economists, the certification of the chief accountant is carried out in this way: the commission reviews and collegially discusses the documents provided by the applicant, his qualities, both professional and personal, as applied to the profession. The activity is evaluated on the basis of compliance with the requirements for the position, the complexity of the work and the effectiveness of its implementation.

It takes into account how competently the applicant performs job descriptions, knowledge and experience of the applicant, compliance with work ethics, absence of violations, organizational skills. Then, the attestation commission, by open voting, makes a decision on this applicant. This decision is made in his absence. A package of documents is considered within a period of two to six weeks from the date of submission. As a result, a decision is made and the certificate is either issued, or requirements are set, after which it will be issued, or the certificate is refused.

Certification of the chief accountant is not a mandatory matter, but it gives the specialist weight in the professional field.

The chief accountant is employed in LLC. He has a higher economic education.
Is it necessary to apply professional standards in relation to the chief accountant?
Does the possession of a valid certificate of a professional accountant from the Institute of Professional Accountants and Auditors of Russia and more than 5 years of work experience as a chief accountant of a commercial enterprise confirm compliance with the professional standard of a chief accountant?

After considering the issue, we came to the following conclusion:
The employer is not obliged to apply mandatory professional standards in relation to the person holding the position of chief accountant of the commercial organization indicated in the question. An employee who has more than 5 years of experience as a chief accountant and has a higher economic education meets the requirements of the professional standard for a person holding the position of chief accountant.

Rationale for the conclusion:
According to part two of the Labor Code of the Russian Federation, a professional standard is understood as a characteristic of the qualifications necessary for an employee to carry out a certain type of professional activity. Qualification of an employee - the level of knowledge, skills, professional skills and work experience of an employee (part one of the Labor Code of the Russian Federation).
Professional standards are mandatory for use in terms of qualification requirements in cases where the Labor Code of the Russian Federation, other federal laws, other regulatory legal acts of the Russian Federation establish requirements for the qualifications necessary for an employee to perform a certain labor function (part one of the Labor Code of the Russian Federation) (see, for example, Labor Code RF, Federal Law N 273-FZ "On Education in the Russian Federation"). At the same time, other regulatory acts are understood as resolutions and orders of the Government of the Russian Federation, orders of federal executive bodies that specifically establish requirements for employees performing certain labor duties that are of a regulatory legal nature (for example, orders of the Ministry of Transport of Russia and others) (see clause 8 Information of the Ministry of Labor of the Russian Federation dated 04.04.2016 N 14-0/10/B-2253 "On the application of professional standards" (hereinafter - Information of the Ministry of Labor of the Russian Federation), Ministry of Labor of the Russian Federation dated 05.04.2016 N 14-2/B-299).
Also, professional standards, along with qualification reference books, are used to determine the compliance of the names of positions, professions or specialties of employees and the qualification requirements for them with the names and requirements specified in such standards or reference books, in cases where, in accordance with the Labor Code of the Russian Federation, other federal laws with the performance of work for certain positions, professions, specialties, the provision of compensations and benefits or the presence of restrictions is associated (part two of the Labor Code of the Russian Federation). This means that compliance with the qualification requirements established by the qualification handbook or professional standard is necessary only in cases where compensation, benefits, restrictions are "tied" to a specific position (profession, specialty). For example, the length of service giving the right to early retirement includes only periods of work in certain professions and positions (part , of the Federal Law of December 28, 2013 N 400-FZ "On Insurance Pensions", the Government of the Russian Federation of July 16, 2014 N 665) .
Thus, the norms of labor legislation, which entered into force on July 1, 2016, do not oblige employers to apply mandatory professional standards in relation to all employees without exception. Employers are required to be guided by the provisions of professional standards in terms of qualification requirements only when the Labor Code of the Russian Federation, other federal laws, other regulatory legal acts of the Russian Federation establish requirements for the qualifications necessary for an employee to perform a certain labor function, and also when, in accordance with the Labor Code of the Russian Federation, other federal laws, the provision of compensations and benefits or the presence of restrictions is associated with the performance of work in these positions, professions, specialties (see paragraphs 6 and 7 of the Information of the Ministry of Labor of the Russian Federation, decision of the Supreme Court of the Russian Federation dated May 25, 2015 N AKPI15-388).
In other cases, the characteristics of qualifications contained in professional standards can be used by employers as a basis for determining the requirements for the qualifications of employees, taking into account the characteristics of the labor functions performed by employees, due to the technologies used and the adopted organization of production and labor (Part Two of the Labor Code of the Russian Federation, see also the Federal Agency scientific organizations dated April 13, 2016 N 007.18.1-14./SK-82 "On professional standards").
An analysis of the legislation shows that the mandatory requirements for the level of education and work experience are currently established for chief accountants of joint-stock companies, insurance organizations and non-state pension funds, joint-stock investment funds, management companies of mutual investment funds, and other economic entities whose securities are admitted to circulation at organized auctions, management bodies of state extra-budgetary funds, management bodies of state territorial extra-budgetary funds (Federal Law of December 6, 2011 N 402-FZ "On Accounting" (hereinafter - Law N 402-FZ)), chief accountants of the organizers of auctions (Federal Law No. 325-FZ of November 21, 2011 "On Organized Trading"), chief accountants of payment system operators (Federal Law of June 27, 2011 N 161-FZ "On the National Payment System"), chief accountants of clearing organizations (Federal Law of February 7, 2011 N 7-FZ "On clearing, clearing business and the central counterparty") and chief accountants of a number of other organizations.
However, as we understood from the question, there are no grounds for applying the above provisions of laws in this situation. And the legislation does not contain the obligation to comply with the qualification requirements specified in professional standards for the position of chief accountant performing a labor function in the commercial organization indicated in the question.
Also, neither the Labor Code of the Russian Federation, nor other federal law establishes either the provision of compensation, or the availability of benefits or restrictions associated with the implementation of the labor function as a chief accountant (another person who is entrusted with accounting).
Considering the foregoing, the employer in this case is not obliged to be guided by the provisions of the professional standard "Accountant", approved by the Ministry of Labor of the Russian Federation of December 22, 2014 N 1061n (hereinafter - Standard N 1061n), in relation to persons who keep accounting records in the organization.
Nevertheless, it follows from the provisions of this Standard that the qualifications of the person named in the question, in our opinion, meet the requirements of this Standard for persons holding the position of chief accountant.
So, according to clause 3.2 of Standard N 1061n, this person must have a higher education or a secondary vocational education. At the same time, from the codes indicated in this paragraph of the previously existing All-Russian classifier of specialties in education OK 009-2003 (adopted and put into effect by the State Standard of the Russian Federation of September 30, 2003 N 276-st) it follows that this education should be obtained in the direction 08000 "Economics and control".
In addition, the above paragraph indicates training in additional professional programs - advanced training programs, professional retraining programs. However, it is not clear from the structure of this norm whether these requirements apply to all persons holding the position of chief accountant, regardless of their level of education, or whether they are necessary only for those chief accountants who do not have higher education in the relevant area.
At the same time, we tend to adhere to the last version of the interpretation of the provisions of clause 3.2 of Standard N 1061n. This is indicated, in particular, by the fact that when determining the length of service required to occupy the position of chief accountant, Standard N 1061n reproduces the provisions of Law N 402-FZ and refers to them. Therefore, it is logical to assume that in terms of whether a person has a particular education, the professional standard was based on the norms of the same article.
In turn, Law N 402-FZ, establishing the requirements for the education of chief accountants of some economic entities, mentions only that they have a higher education, without providing for them to undergo additional professional programs.
Accordingly, in our opinion, the passage of such training is an additional qualification requirement imposed by clause 3.2 of Standard N 1061n for persons with only a secondary vocational education.
Indirectly, this conclusion is confirmed by the fact that in the Qualification Directory of the positions of managers, specialists and other employees, approved by the Decree of the Ministry of Labor of the Russian Federation of 08.21. the position of the chief accountant of the organization, contains only the requirement that he has a higher education.
Since in this case the person holding the position of chief accountant has a higher economic education, then, regardless of whether he has received additional training in the form of advanced training or professional retraining, he, in our opinion, meets the requirements of Standard N 1061n for the education of a chief accountant.
A similar conclusion can be drawn with regard to the length of service required to occupy the specified position: according to clause 3.2 of Standard N 1061n, a person with a higher education needs to work for at least three years out of the last five calendar years in a position related to accounting , preparation of accounting (financial) statements or with auditing activities. Since work in the position of chief accountant, by virtue of Law N 402-FZ and other provisions of this Law, is associated with accounting and the preparation of accounting (financial) statements, the person indicated in the question, who has worked in this position for more than 5 years, certainly , complies with the above requirements of Standard N 1061n for seniority.
As for the fact that the chief accountant has a certificate of a professional accountant issued by the Institute of Professional Accountants, then in itself, according to the provisions of the Federal Law of December 29, 2012 N 273-FZ "On Education in the Russian Federation", it is not a document on education or qualification . In particular, it follows from paragraph 1 of part 10 of this article that the improvement or assignment of qualifications based on the results of additional professional education must be confirmed either by a certificate of advanced training or a diploma of professional retraining. The certificate of a professional accountant is not mentioned in the list of such documents.
In conclusion, we emphasize once again that the requirements of Standard N 1061н, for compliance with which the education and experience of the person indicated in the question were assessed, are not mandatory for the position of chief accountant of a limited liability company operating in the field of trade.

Prepared answer:
Legal Consulting Service Expert GARANT
candidate of legal sciences Shirokov Sergey

Answer passed quality control

The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.

Many employers are interested in the procedure for certification of accountants in 2018, because recent legislative changes have transformed the certification procedure for these specialists. In order to go through the whole procedure, qualify and engage in legitimate accounting activities, you need to find out when the certification of accountants takes place, undergo training and complete the audit. If the procedure goes well, then at the end the specialist will receive the qualifications he needs, and the employer will not have problems with regulatory authorities.

Preparation of accountants for certification

Before an accountant has the opportunity to pass certification, he must complete the necessary training. It can be taken both in an educational institution and independently. In accordance with the current legislation, certification is provided for the following professional areas:

• Certification of the chief accountant, at the end of which the employee will receive the appropriate qualifications and will be able to engage in professional activities in this area. This category also includes specialists working in the position of an expert accountant.
• Employees applying for the position of financial director of the enterprise. This category also includes those who are going to get the profession of a financial expert.
• Employees applying for the position of director responsible for management accounting in the organization.
• An employee who decides to enter the position of an internal auditor of a company. Given that such activities are closely related to the verification of the financial activities of the organization, the employee needs certification of a professional accountant.
• An accountant in charge of tax accounting in an organization. This position may also be referred to as an expert tax advisor.

Certification of an accountant by an employer or an educational organization is possible only if the applicant shows the proper level of training and basic knowledge. It must meet the requirements that are put forward to specialists who want to engage in accounting activities:

• The applicant for the position must have a complete higher education and a document confirming its receipt. At the same time, the specialist must have work experience in this specialty. It can be any profession partially related to accounting and tax accounting. For example, managerial positions that require such knowledge, as well as teachers at universities in the accounting specialty. Experience must be at least three years.
• Applicants who do not have a higher education can also be certified for the position. If they have only incomplete higher or secondary education received in a vocational school, then they also get the right to receive the required certificate. But in this case, they must have a total work experience in positions that require accounting knowledge of at least five years.
• Undergo professional training in associations of professional accountants, where the applicant will be issued a special certificate confirming the receipt of additional education.

Such requirements for the qualification and preparation of an applicant for an accounting position are spelled out for a reason. The fact is that the employee working in this position is closely related to the financial flows of the organization. And, as a result, the price of his mistake can be much higher than that of another specialist in the same company.

Moreover, it is worth remembering that the activities of accountants and other similar financial professionals are closely monitored by executive federal bodies. With the opportunities that open up in such a position, a person may be tempted to engage in financial fraud and other criminal activities. In order to prevent and suppress them, high criteria were set for obtaining a certificate and constant monitoring by the state was ensured.

The procedure for attestation of accountants

Before taking part in certification, the applicant for the position of an accountant must undergo appropriate training. It can be completed both independently and in the relevant educational institutions and research centers. Then, after the preparatory stage is completed, the employee can take up the certification.

In order to take part in the examination and assessment of knowledge, a specialist must submit an appropriate application. You can take the exam and pass certification on the territory of responsible organizations.

If an applicant wishes to obtain a certificate of professional accountant for a commercial company, then he must pass an examination consisting of four parts. Each of them focuses on one of the moments of the activity of a financial officer and is designed to check all the knowledge that a person needs.

• The first stage of the exam is an exam in accounting, financial reporting, control of financial transactions and audits. Also, additional questions may be knowledge of the specialist's professional values, as well as ethics.
• The second stage of the exam is tax reporting and tax control of the organization.
• Economic activity of an organization or company, regulation of legal issues.
• General concepts and issues of international financial reporting standards.

If a specialist who is going to work as an accountant in a budgetary type institution wants to pass certification, then for him four examination stages will be held on other issues.

• The first stage - issues of maintaining budget accounting, preparing and filling out financial statements for responsible organizations, conducting internal audits, knowledge of professional values ​​of an accountant and ethics.
• The second stage is the maintenance of tax reporting and control of taxation of the organization.
• The activity of budgetary type institutions and its legal regulation.
• Parts of the legislation relating to the activities of budgetary organizations and the implementation of treasury execution of budgets.

After the knowledge testing ends, the results of the knowledge and skills testing are summed up. The evaluation of qualification training is carried out according to the criteria specified in the Regulations on evaluation. After the results are summed up and the decision is made, the formation of the result of the first examination papers begins. Those applicants who have scored at least a satisfactory number of points on the basis of these tasks are eligible to pass the second part of the exam.

This part of testing can be organized by an educational organization that is not related to the executive bodies or the employer. In this case, the applicant has the opportunity to be tested at the place of his registration.

An applicant who has passed the exams and received the appropriate marks, which are established in the Evaluation Regulations, can receive a certificate confirming his qualification as a professional financial worker. But if a person failed to pass the exams, then he has two main options:

• Retake those parts of the exam that were failed when passing. The applicant has two years to do so. If during this time the specialist does not have time to retake the necessary parts of the exam, then the training and preparation will need to be repeated.
• If the exam is not passed, but he does not want to undergo training again, then the specialist can qualify as an accountant-practitioner.

Passed exams and the qualification certificate obtained as a result of them confirm the level of knowledge and skills of a specialist. With this document, he gets the right to get a job in the appropriate category, which was assigned to him after training and testing.

The main changes in the certification of an accountant in 2018

An accountant and chief accountant can work in his specialty, even if he has not passed the certification. Legislative norms do not require such a check to be carried out without fail. An accountant is not included in the list of professions that must be certified without fail.

The main changes made to the legislation in 2018 relate to the examination procedure itself and those organizations that have the right to conduct it. From now on, there is an official federal register of educational institutions that have received the right to attest employees of the accounting department.

In order to send an accountant for training, an organization must take several mandatory steps.

• It is necessary to conclude a special contract for training with one of the qualification assessment centers.
• It is necessary to conclude an agreement with the employee of the organization himself, who will be trained and qualified. There are no standards for this type of document, so it can be concluded in any form, as stated in part 2 of article 197 of the Labor Code of the Russian Federation.
• The manager must issue an appropriate order that one of the employees will be sent for training.

It should be noted that in 2018, even despite the increase in regulations and legislative norms that relate to the procedure for assessing the qualifications of employees and their work, there is still no mandatory certification for all financial employees. The organization and conduct of such verification activities depends only on the decision of the head. But if the head of the enterprise made a clear decision that there should be a test, then the employee must pass it.

There is also a list of specialists who are required to pass certification of their professional skills and knowledge. This list includes:

• As mentioned above, certification must be passed by employees whose management has made an unequivocal decision to start such an audit;
• Specialists who work in organizations of a budgetary type, banking and credit companies.

The main reason for the changes that have affected this area of ​​assessment and verification of the professional knowledge of financial personnel lies in the amendments that have been introduced into the legislation. They are reflected in the law regulating the independent assessment of qualifications - No. 248-FZ, 07/03/2016.

It is also worth noting that if an organization decides to conduct certification for its employees, then the employee will not have the opportunity to conduct normal work activities. He needs to spend time and energy preparing. This means that for the time that the employee is undergoing certification, he must be relieved of his labor duties while maintaining wages. The employer also has the right to send his employee to a special training center, where they will be convinced of his professional suitability. But this can only be done if the manager has received the consent of the employee himself. And at the same time, the organization must bear any expenses for training on its own. The rules relating to this issue are established in Art. 187 of the Labor Code of the Russian Federation.

After reading the parts of the legislation prescribed in the same article, one can draw a preliminary conclusion about where the questions for the exam for certification of accountants come from. Most often, a special professional standard "Accountant" is used to write questions. This standard is legalized by order of the Ministry of Labor No. 1061n. Those organizations that want to evaluate their employees should tailor their tasks and exam questions to the requirements specified in this standard.

An accountant, like any other specialist, must correspond to the position he occupies. And it is precisely for this that such a procedure as attestation of accountants is carried out annually. After all, the level of his training and professionalism determines how well the accounting of an enterprise, commercial or state institution will be conducted.

Certification is necessary in order to get rid of doubts about whether the accountant performs his duties with high quality. After all, in his hands are the finances of the organization. Therefore, such a procedure has significantly more pluses than minuses. Therefore, both the employer and the accountant should thoroughly prepare for it.

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The certification procedure takes place in accordance with the norms of the legislation of the Russian Federation and has a certain procedure for passing. The accountant, as a professional standard, was introduced by the Ministry of Labor of the Russian Federation in 2020, it specified clear requirements for work experience, employee education, skills and knowledge, and a description of his functions.

Based on all these points, the accountant goes through the procedure and receives the appropriate certificate, indicating the level of his professionalism.

What is it and is the procedure required?

Certification of accountants is a special testing procedure to determine the level of qualifications, professionalism, and skills. In addition, in its course, both the moral and personal qualities of the employee are checked. This is necessary in order to check whether a person is suitable for the position he holds and whether he meets the requirements that the employer company imposes on employees of this level.

The certification procedure is carried out periodically and includes a set of various measures. Moreover, it is initiated by the employer himself, that is, the head of the organization.

Passing certification is beneficial not only to the management team, but also to the people being certified, as it makes it possible not only to find out their level, but also to increase it, which can bring bonuses in the form of a salary increase or promotion. At the initiative of the management to carry out such a procedure, the accountant is obliged to go through it.

Certification will help not only evaluate the efficiency of employees' work, but also optimize the workflow, because it will give an additional impetus to employees to refresh or improve their knowledge, thereby improving their skills.

Thus, the certification procedure for accountants is necessary for:

• improving recruitment;
• improving the quality and efficiency of their work;
• moral and material incentives for employees;
• formation of a personnel reserve, which can later be used to obtain a vacant position;
• determination of the level of qualification;
• understanding of the need for such procedures as advanced training, professional training, retraining of accountants.

That is, certification is aimed at optimizing the workflow and eliminating an unprofessional approach to work, if any. Nevertheless, the law does not say that an ordinary or chief accountant must be certified.

Legal regulation

The implementation of the attestation procedure for accountants is controlled by the Labor Code of the Russian Federation in the Regulation on attestation checks, which specifies the basics and rules for conducting, training and training. The legal regulation of attestation is of practical importance, especially against the backdrop of changes and improvements in existing labor legislation.

According to the norms of labor law, the main features of certification are:

• passing the procedure as a result of the labor relationship between the employee-employer;
• the subject of attestation is an employee of a certain category;
• carried out in periods
• implementation in a special organizational and legal form;
• the presence of mandatory legal consequences for the person being certified;
• recruitment and placement tool.

All this allows you to determine the compliance of the employee with the position held and the level of his professionalism, which is the main characteristic and purpose of certification. According to these legal acts, an employee is obliged to undergo an attestation, during which he confirms the level of his knowledge and the right to occupy a particular position in accordance with the employment contract concluded with him.

The essence of the legal regulation of attestation is that:

• keep the content of the employee's employment contract unchanged (in case of confirmation of qualification);
• change its content by making appropriate adjustments after it;
• stop action.

The previous employment contract is retained if the certification has found that the employee's indicators correspond to the level of knowledge, professionalism and position held. It is worth noting that accountants with secondary or higher education can pass such certification.

Innovations from 2020

Since 2020, the law on independent assessment of qualifications has come into force, but it does not provide for mandatory certification of accountants. Its specialist can pass either independently, on a voluntary basis, or at the initiative of the employer who wants to conduct it.

Among the innovations of 2020, it is worth noting that now the centers for independent assessment of the qualifications of accountants will certify them at a professional level, namely, it is necessary to pay money for preparation and certification services directly.

Moreover, if the initiator of the certification was the management of the organization, it is she who pays all the costs. With the personal initiative of an accountant to complete this procedure, he is guaranteed to receive an income tax deduction, as well as a release from work on that day, and with payment for all working hours.

In general, certification of accountants includes the following questions:

• Accounting;
• financial reporting and its analysis;
• taxation;
• fundamentals of audit and ethical standards;
• international standards;
• basics of informatics.

professional standard

In accordance with the Labor Code of the Russian Federation, a professional standard is a characteristic of a qualification that is needed to work in a particular profession, its components are:

• knowledge;
• skills;
• skills;
• experience.

The professional standard "accountant" establishes the qualification for the certified person, that is, the level of his skill necessary for the work of the corresponding specialty. This document is officially registered with the Russian Ministry of Justice.

Depending on the duties and position of the employee, the requirements for the level of qualification are determined. Professional standards are used by managers for the formation of personnel and in matters of organization of certification.

On the basis of the professional standard, each specialist can determine his level and suitability not just for his position, but for the level of knowledge, and, if necessary, undergo retraining.

In the description of the professional standard, two positions are distinguished: an accountant (specialist) and a chief accountant (chief accountant). For each of them there is a general labor function, as well as a detailed one, that is, having a specific, specific list of requirements. For each, it is indicated which labor skills, actions, knowledge and skills are required for its implementation.

For a specialist

The duties of a specialist in accounting include a generalized function of counting totals and balances in accounting registers, closing turnovers on settlement accounts. The professional standard classifies as specialists those workers who are engaged in performing calculations for individual areas of accounting, without knowing all of them. Managers are advised to delineate responsibilities by highlighting such positions among accountants as lead, senior, trainee, site accountant.

According to the position, each will be determined by the scope of his duties. It should also be borne in mind that despite the fact that the cashier, despite the job responsibilities, belongs to the service sector, not accounting.

For the chief accountant

- the position is more serious, and the professional standard requires him to compile and provide financial statements of an economic entity, that is:

• prepare financial statements;
• prepare consolidated (generalized) financial statements in accordance with IFRS;
• control internal accounting, preparation of financial statements at the sites;
• keep tax records;
• prepare tax reporting and planning.

Defines tax reporting as financial, since the amounts received as a result of tax accounting are reflected in accounting accounts. The Ministry of Labor of the Russian Federation has determined that a simple accountant, a specialist, is unable to maintain such reporting. And therefore, the one who, on the basis of the professional standard, maintains all the accounting records of the company, is called the chief accountant.

The procedure for attestation of accountants

Test questions for attestation of accountants were compiled and approved by the Institute of Safety of the Russian Federation, all of them correspond to the goal: to check the professional suitability, level of knowledge and experience of the person being certified. Moreover, the questions change regularly, which is associated with changes in legislation and regulations.

Certification lasts two hours without a break in electronic format on the website of the Institute of Safety. During the test it is forbidden to be present to strangers. During the passage, the accountant gives options for his answers, which will subsequently be considered by the IPB commission. Based on the test, the final protocol of the certification results is issued.

If the test is passed successfully, then the employee receives a certificate of an accountant or chief accountant one month after the results are announced. If the certified person does not agree with the decision taken on testing by the IBP, within 30 days he can appeal to the organization with an appeal to review the test results.

Sample characteristics and sample questions

Before attesting an employee, the commission must receive, no later than 2 weeks before the date of passing the tests, the performance characteristics of the person being certified, that is, a letter of recommendation.

It should indicate:

• accounting experience;
• experience and knowledge;
• business and personal characteristics;
• style and method of work of an accountant;
• knowledge of regulatory documents;
• difficulties that are present in the work of the test person, and the reason for their occurrence;
• obligations that he fulfills better or worse;
• ability to innovate, implement and develop them;
• information about self-education, advanced training;
• business qualities;
• work style;
• how the employee responds to the recommendations that were given during the previous certification.

There is a certain list of questions, from which random ones are selected for the test individually for each certified person.

This exam consists of twenty questions, it includes sections:

• accounting (15 questions);
• legal foundations of accounting (5 questions);
• taxation (5 questions).

How to prepare

Of course, the experience alone and the knowledge available to the accountant may not be enough to successfully pass the certification, therefore, it is necessary to prepare for it in advance.

For this you should use:

• approved textbooks on accounting activities, both in standard and electronic format;
• teaching aids;
• tests and assignments for independent work;
• methodological publications on topics and .

Also, practical exercises will not interfere, which in total should take up a third of the time of the entire preparation time. This may be an internship in an audit, consulting or accounting firm. For. To pass the certification with positive results, it is worth devoting a sufficient amount of time and perseverance to the preparation.

Features of a budget organization

In a budgetary organization, employees must undergo certification after a year if they:

• re-appointed;
• have undergone advanced training;
• have been retrained;
• came out of maternity leave.

During the certification, a commission consisting of five people must be present, the composition of which is approved by the head of the organization.

Certification takes place in a budgetary institution in several stages:

• formation of the commission;
• approval of the certification schedule;
• providing lists of certified;
• preparation of necessary documents for the commission.

Before the test, the commission is sent a review about the employee and a sheet of the last certification. Based on the results of the test, it is decided whether the employee corresponds to the position held, whether the salary remains the same, whether an increase is needed or the need to re-certify in a year.

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the site.
• All cases are very individual and depend on many factors. Basic information does not guarantee the solution of your specific problems.