The development of job descriptions should begin with the creation of their projects. Please note that each task (group of tasks) corresponds to one employee who is assigned personal responsibility for its implementation. After identifying the responsible persons, it is necessary to draw up a list of their responsibilities, the fulfillment of which ensures the solution of the assigned tasks. Then the rights of the responsible person corresponding to his responsibilities are listed.

The accountant's job description must contain the following sections:

- “Qualification”. This section identifies the qualifications required to perform the job;

- "Responsibilities". This section represents the most specific functions of the employee and his job responsibilities. For clarity, they should be described with action verbs, for example, perform, accrue, process, control;

- "Rights". The duties must be consistent with certain rights of the employee: for example, what resources (labor, material, information) and to what extent he can use to perform his work, what actions he is allowed;

- "Responsibility". Here you need to indicate that the employee is responsible for failure to fulfill his duties, with reference to the legislation that determines the type and extent of responsibility in each case.

note

The professional standard “Accountant” was developed by the Institute of Professional Accountants (IPB) of Russia and approved by Order of the Ministry of Labor of Russia dated December 22, 2014 No. 1061n. It is not mandatory for use yet. The document is a detailed list of education, work experience and practical skills requirements for different skill levels of an accountant.

Completed draft job descriptions must be agreed upon with the firm’s lawyer. And only after that they are approved by the immediate supervisors of those persons under whose subordination the employees are.

Job description of an accountant according to professional standards

On July 1, 2016, a new article 195.3 of the Labor Code of the Russian Federation, called “The procedure for applying professional standards,” came into force. A professional standard is a characteristic of the qualifications necessary for an employee to carry out a certain type of activity, including the performance of a certain job function. For most companies, the use of the professional standard “Accountant” (approved by order of the Ministry of Labor dated December 22, 2014 No. 1061n) is advisory in nature, however, many employers, in order to “safeguard”, prefer to be guided by some of its norms and requirements, introducing them into job descriptions, already now. After all, it is assumed that professional standards will gradually replace qualification reference books, which, by the way, have not yet been cancelled. There is no need to radically rewrite job descriptions, but it is possible and even necessary to “dilute” the usual requirements with new standards.

Qualification of an “ordinary” accountant

To perform his job duties, an accountant, according to the professional standard, must know:

• practice of applying the legislation of the Russian Federation on issues of drawing up primary accounting documents, cost measurement of accounting objects, as well as on issues of remuneration;
• internal organizational and administrative documents of the company regulating the procedure for compiling, storing and transferring primary accounting documents to the archive;
• internal organizational and administrative documents of the company, regulating the features of grouping information contained in primary accounting documents, rules for storing documents and protecting information in an economic entity;
• the procedure for drawing up consolidated accounting documents in order to control and streamline the processing of data on the facts of economic life;
• fundamentals of the legislation of the Russian Federation on accounting (including regulatory legal acts on documents and document flow), on archiving, in the field of social and health insurance, pensions, on the storage and seizure of accounting registers, as well as civil, labor, and customs legislation;
• rules for cost measurement of accounting objects, methods of calculating depreciation adopted in the company’s accounting policy;
• methods for calculating the cost of products (works, services), compiling reporting calculations, calculating wages, benefits and other payments;
• all-Russian classifier of management documentation (in terms of the performance of labor actions);
• practice of applying the legislation of the Russian Federation on issues of monetary measurement of accounting objects;
• methods for calculating the cost of products (works, services);
• methods of accounting for costs of products (works, services);
• fundamentals of economics, technology, organization of production and management in an economic entity;
• fundamentals of computer science and computer technology.

Responsibilities of an accountant

The responsibilities of an accountant include:

• preparation (registration) of primary accounting documents. Acceptance of primary accounting documents on the facts of the economic life of an economic entity;
• verification of primary accounting documents regarding form, completeness of registration, details. Systematization of primary accounting documents of the current reporting period in accordance with accounting policies;
• drawing up consolidated accounting documents based on primary accounting documents;
• comparison of analytical accounting data with the turnover and balances of synthetic accounting accounts for the latter;
• preparation of various certificates, responses to requests containing information generated in the accounting system;
• providing data for conducting an inventory of assets and liabilities of an economic entity in accordance with the accounting policies of the economic entity;
• ensuring the safety of primary accounting documents before transferring them to the archive;
• identifying cases of violation by responsible persons of the document flow schedule and the procedure for submitting primary accounting documents to the accounting service and informing the head of the accounting service about this;
• prompt correction of errors made during accounting in accordance with established rules;
• monetary measurement of accounting objects and the implementation of corresponding accounting entries;
• registration of data contained in primary accounting documents in accounting registers;
• reflection in accounting of the results of revaluation of accounting objects, conversion into rubles;
• drawing up reporting calculations, calculations of the cost of products (works, services), distribution of indirect costs, calculation of depreciation of assets in accordance with the accounting policy of an economic entity;
• comparison of inventory results with data from accounting registers and preparation of reconciliation statements;
• registration and accumulation of data through double entry, using a simple system;
• counting in the accounting registers the totals and balances of synthetic and analytical accounting accounts, closing turnover in accounting accounts;
• control of the identity of analytical accounting data with turnovers and balances on synthetic accounting accounts;
• preparation of information for compiling the balance sheet and general ledger;
• preparation of explanations, selection of necessary documents for internal control, internal and external audits, documentary audits, tax and other audits;
• provision of accounting registers for their seizure by authorized bodies;
• systematization and completion of accounting registers for the reporting period;
• reflection in accounting of identified discrepancies between the actual availability of objects and the data of accounting registers.

Chief accountant qualification

To perform his job duties, the chief accountant must know:

• legislation of the Russian Federation on accounting, on taxes and fees, on auditing activities, official statistical records, archival affairs, in the field of social and health insurance, pensions, as well as civil, customs, labor, currency, budget legislation, anti-corruption legislation and commercial bribery, legalization (laundering) of proceeds from crime and the financing of terrorism, legislation on the procedure for confiscation of accounting documents, liability for failure to submit or submission of false reports; industry legislation in the field of activity of an economic entity; practice of application of this legislation;
• methods of financial analysis of information contained in accounting (financial) statements, establishing cause-and-effect relationships of changes that occurred during the reporting period, assessing the potential risks and opportunities of an economic entity in the foreseeable future;
• methods for checking the quality of compilation of accounting registers, accounting (financial) statements;
• methods for assessing risks that can affect the reliability of accounting (financial) statements, including risks from abuse, and determine procedures aimed at minimizing these risks;
• judicial practice on accounting issues;
• international financial reporting standards or international financial reporting standards for the public sector (depending on the scope of activity of the economic entity);
• internal organizational and administrative documents of an economic entity;
• fundamentals of economics, technology, organization of production and management in an economic entity;
• methods of financial analysis and financial calculations;
• the procedure for exchanging information via telecommunication channels;
• modern technologies for automated information processing;
• advanced domestic and foreign experience in the field of managing the process of generating information in the accounting system;
• fundamentals of computer science and computer technology;
• information protection rules;
• theoretical foundations of internal control of accounting and preparation of accounting (financial) statements.

Responsibilities of the chief accountant

The responsibilities of the chief accountant include:

• organizing the process of generating information in the accounting system;
• generating and ensuring the submission of accounting (financial) statements to the appropriate addresses within the established time frame;
• formation of numerical indicators of reports included in the accounting (financial) statements - counting and logical verification of the correctness of the formation of numerical indicators of reports included in the accounting (financial) statements;
• preparation of explanations for the balance sheet and financial statements;
• ensuring the signing of accounting (financial) statements by the head of an economic entity;
• identification of taxable objects, calculation of the taxable base, amounts of taxes, fees and contributions;
• provision of necessary accounting documents during internal and external audits (audits, tax and other audits), preparation of relevant documents on disagreements based on audit results (audits, tax and other audits);
• ensuring the safety of accounting (financial) statements before they are transferred to the archive;
• organizing the transfer of accounting (financial) statements to the archive within the established time frame;
• organization and implementation of internal control over accounting and preparation of accounting (financial) reports;
• checking the quality of accounting (financial) reporting of separate divisions;
• organization of tax accounting and preparation of tax reporting in an economic entity;
• organization of calculation and payment of contributions to state extra-budgetary funds, preparation of appropriate reports;
• ensuring the submission of tax reporting and reporting to state extra-budgetary funds within the appropriate time frame;
• organization of tax planning in an economic entity;
• formation of tax policy of an economic entity;
• control of compliance with tax policy requirements in the process of carrying out activities by an economic entity (its separate divisions and subsidiaries);
• justification of decisions made by the company during internal control, internal and external audits, audits, tax and other audits.

Conclusion

In the professional standard, the requirements for “ordinary” accountants are focused more on “generalists”, that is, they are not broken down by area of ​​work. You can do this yourself - no one forces you to “blindly copy the original.” If you are drawing up, for example, a job description for an accountant working in the area of ​​payroll calculation, calculation of “salary” taxes and settlements with accountable persons, then in the “Qualifications” section you can describe in detail what he should know. In particular, specific chapters of the Tax Code, accounting and tax accounting of expenses, standards and rules for writing off travel expenses, etc. The “Responsibilities” section for such an accountant also describes in detail the functions that are assigned to him: payroll, control of expenses of accountable persons , checking expense reports and documents attached to them, calculating taxes, etc. The more detailed you describe the required knowledge and list of responsibilities, the better.

Sergey Danilov, editorial office "PB"

A sample job description for a professional standard is in great demand today, since more and more professional standards are being introduced, and in some cases they are mandatory for use. We tell you how to combine a job description with a professional standard - which points should be directly transferred from the standard, and which should simply be taken into account when drawing up instructions.

Job description

The job description is one of the main documents at the enterprise. It contains a list of job functions performed, as well as a list of goals and objectives of an individual employee occupying a specific position. This document is drawn up directly upon hiring and is handed out along with a copy of the employment contract.

The main goals pursued when preparing a job description:

1. Formation of an organizational basis at the enterprise.
2. Increasing the level of employee responsibility for the duties he performs.
3. Ensuring the objectivity of inspection results when it is necessary to conduct certification, impose disciplinary sanctions, incentives, etc.

The development of instructions should be carried out in accordance with the staffing table, based on the main tasks and functions that are assigned to the employee and the department as a whole.

As a rule, it is advisable to involve heads of structural divisions in the development for a clearer description of the powers assigned to the employee.

Please note that it is not necessary to complete the instructions. The current labor legislation does not provide for the obligation to issue instructions. But it is still recommended to have it:

• to divide powers and areas of responsibility between employees;
• their detailed familiarization with their responsibilities;
• if necessary, prove such familiarization in court or when considering a complaint from an employee of Rostrud.

Job description in accordance with professional standards

When creating a job description, you should take into account the provisions of professional standards for a specific position.

The professional standard is a unified document containing the basic requirements, characteristics of the level of knowledge, skills, education, length of service, work experience necessary to appoint a certain person to a certain position (Article 195.1 of the Labor Code of the Russian Federation).

Professional standards are mandatory for those positions for which the qualification requirements are established by special regulations or law (Article 195.3 of the Labor Code of the Russian Federation). As an example, we can cite lawyers, judges, teachers, doctors, etc. In addition, the mandatory use of professional standards (or the still acceptable ECTS, ETS reference books) is provided for in Art. 57 of the Labor Code of the Russian Federation for employees who, by virtue of their position, are entitled to receive additional benefits, bonuses, compensation, or for whom restrictions have been introduced.

Accordingly, when drawing up job descriptions for certain categories of workers, professional standards should be used.

IMPORTANT! It is permissible to use only current standards, and they have not yet been approved by the Ministry of Labor of the Russian Federation for all positions.

Procedure for compilation

The basic requirements for the job description are as follows:

1. It is formed based on the requirements, functions, and main tasks of the department in which the employee is hired. The law does not regulate the clear form of this document, so the employer independently approves it, as well as the procedure for making changes to it.
2. It is necessary to draw up instructions for each position that exists in the organization. In this case, the instructions are impersonal.
3. Before an employment contract is concluded with an employee, it is necessary to familiarize him with the instructions in the following cases:
   • employment with an employer for the first time;
   • transfer to another position;
   • offers of vacant positions.
4. The document must have a clear, concise structure and reflect the main functions, tasks, and powers that are assigned to the employee holding a particular position.
5. The document is approved by the head of the organization without the consent of the trade union bodies.
6. When registering, it is necessary to use the details established for forms that are internal documents (Resolution of the State Standard of the Russian Federation “On the adoption and implementation of the state standard of the Russian Federation” dated 03.03.2003 No. 65-st together with GOST R 6.30-2003 “State standard of the Russian Federation. Unified documentation systems. Unified system of organizational and administrative documentation."

Structure of instructions based on the professional standard

A job description according to a professional standard may have the following structure:

1. Name of the enterprise, name of the department in which the employee is registered.
2. Brief necessary information about the organization, as well as the structural unit.
3. Subordination scheme.
4. General information and information about the position.
5. Information about the work with a brief description.
6. Indication of the possibility of substitution.
7. Goals and objectives of the work performed, as well as responsibilities.
8. Employee rights.
9. Contents of functions performed (job responsibilities).
10. Necessary results of work evaluation, as well as their criteria.
11. The most frequent and necessary business contacts that will be necessary in the performance of job duties.
12. Indication of how documentation will be distributed among employees.
13. Information about what documentation will be required.
14. Working conditions, including work and rest hours, pay, safety, etc.
15. The procedure for registering labor relations.
16. List of grounds on which an employment relationship may be terminated.
17. Personal qualities (appearance, character traits, abilities, etc.).

Professional requirements are transferred from the professional standard to the instructions, that is, requirements regarding education, length of service, work experience, level of qualifications necessary for employment in a specified position.

Changing instructions taking into account the provisions of the professional standard

What to do if the job description has already been approved and the employee has been working according to it for more than one year, but it is necessary to bring it in accordance with the professional standard?

There are several nuances to consider:

1. The employee’s consent is not necessary if the amendments are of a technical nature and do not affect functional responsibilities (Articles 15, 57, 195.1 of the Labor Code of the Russian Federation).
2. If the changes affect the essential terms of the employment agreement, changing them unilaterally is not allowed. It is also impossible to require an employee to perform functions not provided for by the employment contract (Articles 57, 60, 72 of the Labor Code of the Russian Federation).
3. If it is necessary to make amendments to the job description, it is necessary to issue a corresponding order in free form. Then you can choose one of the appropriate options:
   • draw up a document entitled “Changes to the job description”, indicating the list of changes being made, as well as which points need to be read in the new edition;
   • draw up instructions in a new edition (this is convenient if the list of changes is large).
4. The amended document is also approved by the head of the enterprise.
5. The new document or changes to it must also be familiarized to the employee against signature.

If you need to make changes to job descriptions, you can use the letter of Rostrud “On the procedure for making changes to job descriptions of employees” dated October 31, 2007 No. 4412-6.

Sample instructions

Let's consider the procedure for drawing up a job description according to professional standards using the example of the position of chief accountant. The need to use the professional standard (Article 195.3 of the Labor Code of the Russian Federation) when drawing up this document is due to the fact that Art. 7 Federal Law “On Accounting” dated December 6, 2011 No. 402-FZ establishes special requirements for the level of qualifications of this category of employees for some organizations (JSCs, credit organizations, leasing companies, etc.).

So, the job description will consist of the following sections:

1. General provisions, including information:
   • about the immediate superior of the chief accountant;
   • the one who will appoint him to the position;
   • subordinates;
   • persons who can replace him.
2. Qualification requirements. When compiling this section, you should be guided by the professional standard approved by the order of the Ministry of Labor of Russia “On approval of the professional standard “Accountant”” dated December 22, 2014 No. 1061n.
3. Functional responsibilities. It is allowed to draw up on the basis of the same professional standard.
4. Rights. It is necessary to indicate which issues the chief accountant has the right to resolve independently, and which only together with the manager. It is imperative to describe what actions the employee will have the right to demand from subordinates.
5. Responsibility. If a liability agreement is concluded, this clause should also be included in the instructions.

You can download a sample instruction for a chief accountant using the link: Job description for a chief accountant according to professional standards .

Job descriptions are documents that contain a list of functions performed by an employee at the enterprise. For some categories of workers, it is necessary to bring this document into compliance with current professional standards.

Are you already an accountant, chief accountant, assistant accountant, or are you just planning to master this profession... You can’t do without getting acquainted with the professional standard “Accountant”. Who is obliged to meet it, what are the requirements for experience and length of service, what are the consequences of non-compliance?

Important: from April 6, 2019, a new professional standard “Accountant” has been in effect (approved by order of the Ministry of Labor of Russia dated February 21, 2019 No. 103n). It obliges all accountants who do not have a specialized education. Read more about the new professional standard on the Kontur.School website.

How to use the professional standard?

The professional standard “Accountant” (hereinafter referred to as the Standard) identifies two positions: accountant And Chief Accountant. For each position, a generalized labor function is defined, which is detailed through a specific list of labor functions. For each function, it is indicated exactly what labor actions, skills and knowledge are necessary for its implementation.

Obviously, the accounting employee, as a person directly interested, will study the Standard on his own. There is no point in retelling it. Let's look at some points.

Professional standard for chief accountant

The chief accountant is required to compile and present financial statements economic subject. This generic function includes:

• preparation of financial statements;
• preparation of consolidated financial statements (according to IFRS);
• internal control of accounting and preparation of accounting (financial) statements;
• maintaining tax records and preparing tax reports, tax planning.

First, the Standard classifies tax reporting as financial reporting. In principle this is fair. After all, the amounts of taxes received as a result of tax accounting are reflected in the accounting accounts. And secondly, the Russian Ministry of Labor believes that an ordinary accountant is not capable of maintaining tax records.

Based on the Standard, the only accountant of the company who prepares the statements should be called (in the employment contract and in the work book) the chief (paragraph 3, part 2, article 57 of the Labor Code of the Russian Federation).

Professional standard for an accountant

The accountant must perform a final synthesis of the facts of economic life. This generalized function involves counting totals and balances in accounting registers and closing account turnover.

The standard classifies accountants as employees involved in accounting and accounting operations(code 4121 according to the All-Russian Classifier of Occupations OK 010-93, approved by Resolution of the State Standard of the Russian Federation dated December 30, 1993 No. 298). The responsibilities of such employees include performing simple calculations for individual areas of accounting. Consequently, the accountant may not know all areas of accounting.

It is advisable for the employer to differentiate the qualifications of accountants - for example, provide for the positions of “leading accountant”, “senior accountant”, “site accountant” (accounting for payments, fixed assets, materials, etc.), “trainee accountant” (in practice - “assistant accountant” "). The responsibilities of an accountant of each category are described in detail by the job description.

It is noteworthy that cashiers belong to service sector employees (code 421 according to OK 010-93). They are not considered accountants. It turns out that after the cashier, the “Cashier” section must also be processed by the accountant. Such double processing of information is inconvenient and not practiced.

New accounting standard. Knowledge requirements

In general, the Standard places not just high, but maximum demands on the knowledge of both chief and “ordinary” accountants. These requirements reflect regulatory requirements for record keeping, including reporting.

Based on the professional standard, each specialist can outline specific areas for advanced training. At the Accounting School you can update and systematize your knowledge, gain practical skills and find answers to your questions. All our advanced training courses are developed taking into account the professional standard “Accountant”.

Thus, an accountant needs knowledge of the basics of legislation on archiving, social and health insurance, pensions, as well as civil, labor, and customs legislation.

But it is not necessary for an accountant to know IFRS. The conclusion is that the Standard does not require accounting based on IFRS. The chief accountant prepares consolidated financial statements by transforming the data contained in the accounting registers compiled in accordance with Russian rules.

The standard requires an accountant to prepare cost estimates for products (works, services). To do this, he needs ideas about the technology, organization of production and management adopted in the company. Calculation also presupposes knowledge of industry instructions (letter of the Ministry of Finance of Russia dated April 29, 2002 No. 16-00-13/03). Meanwhile, the Qualification Directory for positions of managers, specialists and other employees (approved by Resolution of the Ministry of Labor of Russia dated August 21, 1998 No. 37) provides for the position economist in accounting and business analysis. Whether it should be abolished is unclear.

Please note that the chief accountant is expected to have knowledge of judicial practice on accounting issues. Although knowledge is incomparably more important.

Unfortunately, the Standard does not provide for reduced requirements for accountants keeping records in small enterprises or under special tax regimes.

Watch the webinar at the Accountant School.

Education and experience

The Standard's education and experience requirements are confusing. The fact is that Law No. 402-FZ (clause 1, clause 2, part 4, part 5, article 7) establishes such restrictions only for chief accountants, and in certain cases (depending on the organizational and legal form of the economic subject, sphere of its activity, etc.). In other cases not directly specified, the legislator does not impose special requirements on accountants.

In accordance with the Standard, an accountant must have either secondary vocational education or additional professional education. But even with such an education, you also have at least 3 years of practical experience in accounting and control. A paradox arises: a specialist who has received the necessary education after the Standard came into force, but does not have the specified experience, will not be allowed to work in his specialty. Then what is the point of getting an education? Let's say, accounting and control is carried out by a timekeeper (Qualification reference book for positions of managers, specialists and other employees, approved by Resolution of the Ministry of Labor of Russia dated August 21, 1998 No. 37). A person who has incomplete higher education is also not entitled to work as an accountant.

Additional professional education: advanced training programs and professional retraining programs. Persons who have or are receiving secondary vocational and (or) higher education are allowed to master these programs (Article 76 of the Federal Law of December 29, 2012 No. 273-FZ “On Education in the Russian Federation”).

A chief accountant who does not have a higher education must have practical experience of at least 5 years out of the last 7 calendar years of work related to accounting, preparation of accounting (financial) statements or auditing activities.

Availability of additional professional education in special programs and at least three years of work experience are requirements for applicants who do not have a specialized education ( letter of the Ministry of Labor of Russia dated January 12, 2016 No. 14-3/B-3).

But what criteria must be met by the head of an economic entity who has taken over the accounting (Part 3 of Article 7 of Law No. 402-FZ) - the Standard is generally silent about this. Although such decisions are very common and can significantly affect the quality of financial reporting.

The table shows an excerpt from the professional standard “Accountant” about the requirements for education, training, work experience and special conditions for admission to work:

What are the consequences of non-compliance with the professional standard?

An employment contract may be terminated by the employer if the employee is not suitable for the position held or the work performed due to insufficient qualifications confirmed by certification results. This is stated in Article 81 of the Labor Code of the Russian Federation.

N Insufficient experience, as well as lack of necessary education, cannot be grounds for dismissal.

Accounting workers “on the ground” are not in danger. Following the standard to the letter may be a concern when hiring. By the way, the requirements of the standard have already been adopted by recruitment agencies that select personnel for accounting departments.

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2016-06-14 53

Professional standards for accountants 2016: what should specialists expect?

Article 195.3 of the Labor Code on the application of professional standards comes into force on July 1, 2016. There will be a rule obliging employers to be guided by professional standards for personnel if the Labor Code and the laws of the Russian Federation have established requirements for positions.

The wording caused a wave of ambiguous interpretations among specialists and employers regarding the obligation to follow professional standards. Let’s take a closer look at what the professional standard for accountants, which comes into force on July 1, 2016, emphasizes and what to prepare for next.

Professional standards and responsibilities of an accountant

The professional standard of an accountant defines and describes the qualifications that an employee must have in order to perform duties at the proper level. The Ministry of Labor of Russia, by order of February 7, 2015 No. 1061n, approved the professional standard for accountants, which is in force in 2016.

The chief accountant must prepare and present financial statements of an economic entity, namely:

• prepare financial statements;
• prepare consolidated statements (according to IFRS);
• carry out internal control over accounting and preparation of accounting (financial statements);
• maintain tax records and prepare tax reporting, tax planning.

It is noteworthy that, according to the standard, if a company employs one accountant who prepares reports, then he must be called the main accountant (in the work book and contract) according to Art. 2. 57 Labor Code of the Russian Federation.

An accountant is an employee who performs bookkeeping and accounting operations. He is obliged to perform calculations on individual accounting items, as well as:

• acceptance for recording of primary accounting documents on the facts of economic life;
• financial measurement of accounting objects and the current grouping of facts of economic life;
• final summary of the facts of economic life.

A specialist in the position of an accountant must have a specialized education (training programs for specialists), or attend specialized advanced training courses. He must also have worked for at least three years as an accountant. The standard does not contain any simplified requirements for specialists working under special conditions or in small enterprises.

The professional standard for a chief accountant from July 1, 2016 indicates that a specialist must have a higher or secondary vocational education, as well as undergo additional advanced training courses, conduct accounting or auditing activities for five or more years. The standard prescribes rules for all legal entities, without separating any categories of enterprises. Based on the requirements of the professional standard, each accountant can choose an area for further specialized training.

The professional standard for an accountant provides detailed descriptions of the necessary knowledge, skills and job functions of an accountant and chief accountant, which can be found on the website of the Ministry of Finance of Russia, and we will understand the rules for using the standard.

Application of the professional standard

There are no legal provisions requiring employers to adhere to professional standards unless their companies are:

• state extra-budgetary fund;
• state (municipal) institution;
• unitary enterprise;
• state corporation, company or business entity with more than 50%
• The authorized capital is in state or municipal ownership.

That is, if an accountant works in a private organization, then he can not succumb to the general panic about the operation of the professional standard, but calmly carry out his work and plan a schedule of professional development activities in order to maintain his “value” in the labor market at the proper level.

Standards can serve as an aid to companies in recruiting personnel by excluding those positions that have certain restrictions or providing certain benefits or benefits. Such positions can only be occupied by specialists who meet the requirements of professional standards or a qualifications guide.

According to the law of May 2, 2015 No. 122-FZ, employers must use professional standards if laws and other regulations prescribe certain requirements for the employee’s qualifications.

What will happen to the “non-standard” accountant?

Failure to comply with the professional accountant standard 2016 will not be a reason for the dismissal of a specialist. It is determined through certification, and not through professional standards. Lack of experience and education are also not reasons for dismissal.

It follows from this that an accountant who fully performs the assigned functions and has a professional accountant certificate cannot be fired due to non-compliance with the standard. If his experience does not meet the internal requirements of the company, and the accountant fully fulfills his duties, he has the right to continue working.

Dismissal will follow in the event of:

• if the employee refuses to take advanced training courses;
• received a low grade on certification;
• falls under staff reduction.

If an accountant does not meet the professional standard, the employer can organize training for him to improve his professional level to the requirements of the standard.

Labor inspectors will check the qualifications of an accountant, as well as representatives of other professions. They will not be able to examine skills, but can check the documentation confirming them (for example, a certificate of compliance with the professional accounting standard (IPBR).

By taking courses from the Financial Academy “Active” (online courses, trainings or webinars for accountants), students can: undergo training in the professional standards of accountants and chief accountants

• receive confirmation of membership in the IPBR - mandatory annual increase
• qualifications of accountants in a 40-hour volume.

The easiest way to save time and get confirmation is to become a listener to the academy’s webinars. To do this, you need.

Professional standard for chief accountant since 2016 acquires special importance, as it becomes mandatory for use in a number of organizations. We will tell you in this article what the professional standard of a chief accountant is and in what areas of activity it must be applied.

What is the professional standard for a chief accountant?

In search queries you can often find, especially recently, the phrase “ professional standard chief accountant" For ignorant users, this set of words may cause confusion, but everything is explained quite simply. For quite a long time, the Labor Code of the Russian Federation has had Article 195.1, which defines the qualifications of an employee and explains what a professional standard is. According to this norm, the qualifications of an employee recognize the level of knowledge, skills and professional skills of the worker, and the professional standard is a characteristic of the complex of these characteristics necessary for the employee to carry out his work activity. Thus, professional standard for chief accountant is a list of professional qualities of an employee required to work as a chief accountant.

In 2015, Article 195.1 was slightly amended, and new norms appeared - Articles 195.2 and 195.3, which introduced mandatory professional standards for a number of positions and professions from July 1, 2016. In addition, the innovations establish recommendations for the application of professional standards in relation to types of work activities for which their use is not mandatory.

Where is the professional standard for a chief accountant established?

Professional standards for accounting activities are established by order of the Ministry of Labor and Social Protection of the Russian Federation dated December 22, 2014 No. 1061n. The same document established professional standards for the position of chief accountant.

In their structure, all professional standards are practically the same, since they are developed in accordance with the standard standard approved by order of the Ministry of Labor and Social Protection dated April 12, 2013 No. 147n.

Thus, the document consists of 4 sections:

1. General information.
2. Description of labor functions.
3. Characteristics of labor functions.
4. Information about the organizations that developed the professional standard.

Basic provisions of the professional accountant standard

The general information section provides information about the main purpose of the type of activity being described, the group of occupations, and the type of economic activity.

The main purpose of accounting activities is stated to be:

1. Creation of a system of documents recording information about accounting objects in accordance with legal requirements.
2. Formation, based on systematized information, of timely reports on the economic activities of the enterprise for the reporting period, as well as financial results of activities and financial movements as of the reporting date.

Users of reporting use the data contained therein to make economic decisions.

The group of occupations defined in the professional standard of an accountant includes:

• heads of financial, economic and administrative services;
• accountants and finance and credit specialists;
• accountants;
• employees involved in bookkeeping and bookkeeping.

As you can see, there is no “chief accountant” option in the list of occupational groups. But due to the fact that the chief accountant is a managerial position at the level of deputy director, the position of chief accountant can be classified as belonging to the first group - that is, to managers.

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Further, sections 2 and 3 are devoted directly to the description and characteristics of the labor functions included in the professional standard. Labor functions include a number of actions that an employee performs corresponding to the type of activity. Moreover, their list is arranged in a certain sequence: from simpler (less qualified) to more complex (highly qualified).

Each function is associated with the qualification level of the employee performing it. In the professional standard for an accountant there are two such qualifications: levels 5 and 6, and the professional standard for a chief accountant requires level 6 qualifications.

Levels of qualification of specialists

The qualification levels of specialists were established by order of the Ministry of Labor and Social Protection dated April 12, 2013 No. 148n. The level 6 qualification required for a chief accountant means the following:

1. Granted powers:
   • independent work, which involves designating the tasks of one’s own work and the work of subordinates to achieve a goal;
   • activities to organize interaction between subordinate and related services;
   • responsibility for the results of the work performed at the level of a unit or the entire organization.
2. Necessary criteria for achieving qualification level 6 within the meaning of the norms of Order No. 148n:
   • higher education (bachelor's degree);
   • secondary vocational education;
   • additional training courses;
   • practical experience.

As you can see, the wording of Order No. 148n is very laconic (the necessary criteria are simply listed in a row), and the meaning of the interpretations is ambiguous, so employers often have questions about the practical application of the established requirements for the qualification levels of specialists. In this regard, the Russian Ministry of Labor, in letter No. 14-3/B-3 dated January 12, 2016, provided clarification on the application of Order No. 148n in relation to the qualification levels of accountants.

Thus, the letter explains that the minimum education required for an accountant is a specialized secondary education in the field of Economics and Management. If the applicant for the position of accountant has a non-core education, then he will also need to complete additional courses in specialized programs. In addition, a specialist with a non-core education must have at least 3 years of work experience in an accounting specialty (for example, as an assistant accountant). In the same case, if an employee has a specialized secondary education, to work as an accountant he does not need to complete additional courses or have any work experience.

Thus, we can conclude that the education required in accordance with the professional standard for a candidate for the position of chief accountant must be:

• or higher economic;
• or secondary specialized education in the specialty “Economics and Management”;
• or higher or secondary specialization in any other specialization, supplemented by certificates of completion of special retraining courses in specialized accounting programs.

As for the practical work experience mentioned in Order No. 148n, in relation to the chief accountant this criterion does not depend on the profile of the education initially received. The requirements for him are quite clearly defined in Order No. 1061n, according to which the necessary work experience to occupy the position of chief accountant is:

• with secondary education - 7 years of work experience, of which the last 5 years must be related to accounting, preparation of financial statements or auditing work;
• if higher education, then work experience in the profile is reduced to 3 years out of the last 5 years of work.

Features of the characteristics of the chief accountant’s labor functions

Section 2 of Order No. 1061n establishes two general labor functions included in the professional standard of an accountant. Moreover, only one of them corresponds to qualification level 6, that is, the position of chief accountant, and that is the generation and presentation of financial reports of the organization.

The general labor function consists of several elements that form it - the labor tasks of a specialist. The labor function of the chief accountant includes:

• preparation of accounting/financial statements;
• formation of unified financial statements;
• local control of accounting and financial reporting;
• tax accounting, tax reporting and tax planning;
• analytical activities in the field of finance, budgeting and cash flow management.

Section 3, clause 3.2 of the order provides a detailed description of the labor functions of the chief accountant. Each of the functions is represented by a corresponding list of labor actions that are worth paying special attention to, since it is advisable to use this list as the job responsibilities of the chief accountant when drawing up his job description.

In addition, for each job function, a list of specialist knowledge required to perform it is provided. According to the professional standard, the chief accountant must know:

• legislation of the Russian Federation relating to taxation, accounting, social and pension security, as well as other areas of legislation necessary to perform labor tasks;
• practice of applying tax legislation in courts;
• methodological documentation on financial analysis, budgeting, cash flow management;
• financial reporting and auditing standards;
• local documents of the organization;
• basics of working with office and computer equipment.

Features of the application of the professional standard of the chief accountant in 2016

Decree of the Government of the Russian Federation dated January 22, 2013 No. 23 establishes that professional standards are used by the employer:

• when developing job descriptions;
• determining personnel policy and managing the workforce;
• organizing training and certification of employees;
• charging for work and assigning categories to employees;
• determining the remuneration system.

First of all, it should be noted that the standard does not have retroactive force, that is, it is impossible to dismiss an employee from the position of chief accountant because his education or skills do not meet the criteria of the professional standard. The employer can only offer the employee to undergo appropriate training or advanced training courses.

Secondly, at present, for most organizations, the provisions of professional standards are in the nature of recommendations. The only exceptions can be cases when work in a certain position is the basis for the provision of certain benefits or compensation. In this situation, the name of the position in the documents must fully correspond to the name established in the standards.

In addition, according to Art. 195.3 of the Labor Code of the Russian Federation, only those requirements of the standards that are established by the Labor Code, laws or other regulations are mandatory. For example, the criteria for the education and work experience of chief accountants working in joint-stock companies (except banks), insurance institutions, non-state pension funds and some other enterprises are established in the provisions of the Law “On Accounting” dated December 6, 2011 No. 402-FZ - and therefore are mandatory for employers. The professional standard of an accountant is also mandatory for application in budgetary institutions, unitary enterprises and organizations with a state share in the authorized capital.