Professional standards in construction from 01.07

Professional standard for an accountant from July 1, 2016 year acquires particular significance in connection with the entry into force of changes in labor legislation affecting it. Let's look at what these changes are and what their consequences are.

Professional standard “Accountant” - Order of the Ministry of Labor of the Russian Federation No. 1061n

A professional standard is a document reflecting a list of functions that an employer has the right to expect a specialist to perform in a certain position, as well as a description of the requirements for the necessary training and experience of this specialist. Currently, the following documents contain such information:

• a unified tariff and qualification directory of works and professions of workers;
• a unified qualification directory of positions for managers, specialists and employees;
• professional standards.

The professional standard in this list is a new product, designed to replace both qualification reference books after a certain period. Transitional measures in this direction are currently being carried out on the basis of a plan approved by Decree of the Government of the Russian Federation dated March 31, 2014 No. 487-r for the period 2014-2016.

As part of this plan, in relation to the accounting profession, by order of the Ministry of Labor of the Russian Federation dated December 22, 2014 No. 1061n, the professional standard “Accountant” was approved. Its content was based on the requirements for this specialty contained in the following documents:

• Law of the Russian Federation “On Accounting” dated December 6, 2011 No. 402-FZ;
• qualification directory of positions of managers, specialists and other employees, approved by Resolution of the Ministry of Labor of the Russian Federation dated August 21, 1998 No. 37.

In addition, it takes into account last changes in accounting and tax legislation, the demands of modern employers and requirements determined by the level of technological progress:

• computerization of accounting;
• use of electronic reporting;
• use of reference and legal systems;
• use of office equipment.

The professional standard “Accountant” contains a description of 2 positions (accountant and chief accountant), giving each of them its own set:

• labor functions;
• skills;
• inquiries regarding required education and work experience.

Read about what determines the main differences between these positions in the article .

Changes in legislation on professional standards from 07/01/2016

In labor legislation, the concept of professional standards appeared at the end of 2012 with the introduction of Art. 195.1, which linked the idea of ​​qualifications with its characteristics reflected in professional standards.

From July 1, 2016, the provisions on professional standards contained in the Labor Code of the Russian Federation came into force in new edition(Law of the Russian Federation “On Amendments...” dated 02.05.2015 No. 122-FZ). The main changes in labor legislation were:

• The appearance of a new article in the Labor Code of the Russian Federation. 195.3, which reflected the main principles that must be followed when applying professional standards. The use of the standard becomes mandatory if the provisions included in it are also provided for in the regulations of the Russian Federation. The provisions of the standard, which are not supported by similar requirements of regulations, can only be considered advisory. In the latter case, the professional standard is used as an auxiliary document when drawing up job descriptions.
• Establishing the possibility of introducing a special procedure for the use of professional standards for government organizations ( off-budget funds, state unitary enterprises, municipal unitary enterprises, state corporations and state-owned companies) and legal entities with a predominant share of state participation in them (clause 1 of article 4 of the law of the Russian Federation of May 2, 2015 No. 122-FZ). This procedure was introduced by Decree of the Government of the Russian Federation dated June 27, 2016 No. 584. It makes it mandatory for the above-mentioned persons to use professional standards from July 1, 2016 and establishes a transition period until 2020 to create conditions for their full use.

Thus, for a number of employers, the use of professional standards (and, in particular, professional standards for accountants) With 2016 years has become a duty.

Job description of an accountant according to professional standards - a new approach from 07/01/2016

The mandatory application of the professional standard is expressed in the fact that, taking into account its requirements, the following must be carried out:

• development of job descriptions;
• hiring new employees;
• checking the qualification level of existing employees;
• employee certification;
• extra education employees.

During the transition period established for employers obliged to apply professional standards from 07/01/2016, job descriptions of accountants must be brought into line with the provisions of the professional standard “Accountant”. Then, in accordance with the updated job descriptions, assess the qualifications of existing accounting employees. Incomplete compliance with qualifications will not be grounds for dismissal. If necessary, the employee can be sent for additional training at the expense of the employer. And if an employee cannot cope with the job, then evaluate his inadequacy for the position held, which will result in an offer of more suitable job or (in the absence of a suitable position) dismissal is possible only during certification.

For employers who are not included in the circle of persons obliged to apply professional standards, from 07/01/2016 in terms of content job description nothing changes for an accountant. The provisions of the Russian Federation Law dated December 6, 2011 No. 402-FZ regarding chief accountants remain binding, and the professional standard can be used as a document that serves as a modern source of additional information that can be included in the job description for an accountant or chief accountant (information from the Ministry of Labor of the Russian Federation dated 10.02.2016).

Where can I download the text of the professional standard “Accountant”?

You can download the text of the professional standard “Accountant” on our website.

Results

Since July 1, 2016, the use of the professional standard “Accountant” when assessing an employee’s qualifications has become mandatory for government organizations and legal entities with a government share in them exceeding 50%. Other employers do not have such an obligation, and they can use this professional standard only as an additional source of information about the accountant’s job responsibilities.

From July 1, employers are required to apply professional standards in terms of those requirements for the qualifications of employees that are established in the Labor Code of the Russian Federation and other regulatory legal acts.

Many people are concerned about the question: do all accountants really have to meet the requirements from July 1, 2016? Let us hasten to reassure employees and employers.

The first ones do not need to contact certification centers to urgently improve their skills and obtain a certificate. The latter should not rush to train workers in accordance with the requirements of the professional standard or look for a replacement for them.

The changes do not apply to all accountants.

Are professional standards required for all accountants?

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

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

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

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

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

Are qualification requirements changing?

Although the professional standard becomes mandatory from July 1, 2016, qualification requirements already apply to the experience and education of the chief accountant and other person entrusted with accounting.

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

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

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

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

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

The entry into force of the professional standard is not the basis for verification. The requirements for unscheduled and scheduled inspections of an organization remain the same.

Will the introduction of a professional standard entail dismissals?

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

How to apply professional standards on a voluntary basis?

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

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

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

Are you already an accountant, chief accountant, assistant accountant, or are you just planning to master this profession... Read about 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? Expert Evgenia Konyukhova comments on changes in the Labor Code of the Russian Federation from July 1, 2016 in terms of professional standards.

The professional standard “Accountant” was approved by order of the Ministry of Labor of Russia dated December 22, 2014 No. 1061n. The standard came into force on February 7, 2015 and continues to be in effect in 2016. In essence, the professional standard is “ road map» accounting profession.

What is a “professional standard”

A professional standard characterizes the qualifications necessary for an employee to carry out certain type professional activity. Components of qualifications are knowledge, abilities, skills and work experience (Article 195.1 of the Labor Code of the Russian Federation).

The specialty determines the labor function, and the qualification reflects the level of skill within the specialty (Article 15 of the Labor Code of the Russian Federation). Thus, the professional standard “Accountant” establishes qualifications necessary for work in the relevant specialty. Moreover, this document is registered with the Russian Ministry of Justice and published officially.

Requirements for the qualifications of workers are determined by their job responsibilities, which, in turn, determine the names of positions (Rostrud letter No. 1028-s dated April 30, 2008).

Decree of the Government of the Russian Federation dated January 22, 2013 No. 23 (paragraph “a”, paragraph 25) established that professional standards are applied by employers when forming personnel policies and organizing employee certification.

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 focus on certain points.

Professional standard for accountants, download Order of the Ministry of Labor dated December 22, 2014 1061n.

Professional standard for chief accountant

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

• compilation financial statements;
• preparation of consolidated financial statements (according to IFRS);
• internal control of management 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 sole accountant of the company preparing the statements should be named (in the employment contract and in work book) main (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 further training.

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. Chief Accountant prepares consolidated financial statements by transforming data contained in 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 analysis economic activity . Whether it should be abolished is unclear.

Please note that the chief accountant is expected to know judicial practice on accounting issues. Although knowledge of arbitration practice in tax disputes 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.

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 expressly stated, the legislator special requirements does not apply to accountants.

In accordance with the Standard, an accountant must have either secondary vocational education or additional professional education. But even with such education, there is also experience practical work in accounting and control for at least 3 years. 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 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.

The presence 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:

Possible job titles AccountantChief Accountant

What are the consequences of non-compliance with the Standard?

Suppose you are a chief accountant with an average special education, but do not have work experience of the required duration. Are you at risk of being fired?

An exhaustive list of grounds for dismissal at the initiative of the employer is established in Article 81 of the Labor Code. An employment contract can 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.

Insufficient experience, as well as lack of necessary education, does not create grounds for dismissal from a position.

Before the introduction of the Standard, this issue was resolved on the basis of paragraph 10 Qualification directory positions. It reads: persons who do not have special training or work experience, but have sufficient practical experience and performing efficiently and in full the tasks assigned to them job responsibilities, on the recommendation of the certification commission as an exception may be appointed to appropriate positions. Apparently this approach continues.

Based on Article 12 of the Labor Code, a regulatory legal act containing labor law norms does not have retroactive effect and applies to relations that arose after its entry into force. The effect of such an act extends to relations that arose before its entry into force only in cases expressly provided for by this act. Local act also applies to relations arising after its entry into force.

That is, 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.

If we evaluate the Standard as a whole, it represents a document of a new type. Both employers and employees will have to adapt to it.

The professional standard is official document, containing the qualification requirements necessary to carry out professional activities within a certain specialty. According to Article 15 of the Labor Code of the Russian Federation, qualification determines the level of skill of an employee within the framework of his specialty, which, in turn, determines the labor function. In accordance with Article 195.1 of the Labor Code of the Russian Federation, the constituent characteristics of qualifications are knowledge, abilities, practical skills and experience in the profession. Requirements for the level of qualifications are determined by the job responsibilities of employees in accordance with the official job titles.

Paragraph 25 (subparagraph “a”) of Government Decree No. 23 of January 22, 2013 formulates a requirement for employers regarding the application of professional standards when forming the personnel policy of an enterprise and conducting certification of employees.

Thus, the professional standard for accountants, registered with the Ministry of Justice of the Russian Federation and published in official sources, establishes the framework of qualifications necessary to perform professional duties in the relevant specialty. The professional standard for the Accountant specialty was approved by Order No. 1061n of the Ministry of Labor and Social Security RF dated December 22, 2014 and came into force on February 7, 2015.

Areas of application of professional standards in the field of accounting

The requirements of the standard for accountants must be taken into account not only by specialists working in the field of accounting, but also by employers and organizations specializing in professional education.

Scope of application of the professional standard for employers:

• to formulate personnel policies and regulate personnel management;
• for planning and conducting training, advanced training and certification of employees,
• to establish wage systems and assign wage grades;
• to develop job descriptions.

Scope of application of the professional standard for educational organizations:

• to develop educational programs for professional accountants and chief accountants.

The Standard identifies two positions for accounting specialists: chief accountant and accountant. For each of them there is a specific list of labor functions, as well as details of labor actions, knowledge and skills necessary for their implementation.

Selected nuances of the professional standard for chief accountant since 2016

The generalized labor function of the chief accountant is the preparation and execution of financial statements of economic entities, including:

• Preparation of financial statements;
• Consolidated financial statements according to IFRS;
• Internal control of accounting and reporting;
• Tax planning, tax accounting and preparation of tax (financial) reporting.

There are some nuances here that may differ from the actual practice adopted in many organizations. In particular, classifying tax reporting into the category of financial reporting. This is not without logic, since tax amounts received as a result of tax accounting are reflected in the accounting accounts.

In addition, according to the Standard, ordinary (not chief) accountants do not have the competence to maintain tax accounting. On this basis, the only accountant of the company, whose responsibilities include tax accounting and reporting, must be called the chief accountant in the work book and employment contract. (Article 57 of the Labor Code of the Russian Federation, paragraph 3, part 2).

Features of the professional standard for accountants

Profstandart classifies employees involved in accounting operations and accounting as accountants (code 4121 in All-Russian classifier classes OK 010-93). The labor function of an accountant is a final synthesis of the facts of economic life, including closing accounts, calculating totals and balances in accounting registers. The job responsibilities of these employees include making simple calculations in certain areas of accounting. Accordingly, to comply with the professional standard, an accountant does not need to know all areas of accounting.

For employers large companies with a large staff of accountants, it is advisable to differentiate them by level of qualifications and job responsibilities: for example, leading accountant, senior accountant, trainee accountant (accountant assistant), site accountant (accounting for fixed assets, materials, calculations, etc.). It should be noted that the “cash desk” section is in practice handled by cashiers, however, according to the occupational classifier OK 010-93, they are considered service sector employees (classifier code 421), and not accountants. Accordingly, according to the requirements of labor law, this area must be subject to double processing - by a cashier and an accountant. However, it is quite obvious that this method is not practiced.

Professional standard requirements for professional training and knowledge of accountants

The Standard's requirements for the knowledge of accountants and chief accountants are extremely high, regardless of the size of the enterprise or the presence of simplified tax regimes. Therefore, in order to bring their qualifications closer to the norms of the professional standard, each specialist is recommended to identify his own gaps and, in accordance with them, choose areas for advanced training.

Among the knowledge required for an accountant are the basics of legislation regarding:

• archival affairs;
• medical and social insurance;
• pension provision;
• customs law;
• labor and civil codes.

Also, the responsibilities of an accountant, according to the standard, include calculating the cost of products, services or work, therefore, knowledge about the technological, production and management processes of a particular company is required. To perform calculations, the accountant is required to have knowledge of industry norms and instructions. At the same time, the Qualification Directory of Positions, approved by Resolution of the Ministry of Labor of the Russian Federation No. 37 of August 21, 1998, provides that this labor function corresponds to the position of economist in accounting and analysis of economic activities. On this moment there is no information about whether it will be abolished.

It is also worth noting that there are no requirements for knowledge of international financial reporting standards for an accountant, from which we can conclude that accounting based on IFRS is not provided for by the new professional standard. The preparation of consolidated financial statements is the responsibility of the chief accountant and is carried out by transforming data from accounting registers compiled according to Russian standards.

Within the competence of the chief accountant, the Standard puts forward requirements for knowledge of judicial practice related to accounting issues. However, experts believe that knowledge of arbitration practice in tax disputes will bring much greater practical benefit to the activities of the chief accountant.

Requirements for education and experience in the professional standard of an accountant

The Standard's requirements for education and experience caused a stir in the professional community. In Law No. 402-FZ, the restrictions set out in the standard are provided exclusively for chief accountants in certain cases related to the legal form and scope of activity of the legal entity. In other cases, the legislation does not impose special requirements on accountants.

However, according to the Standard, an accountant must have at least secondary vocational or additional vocational education, as well as at least 3 years of practical experience in the field of accounting. Faces with unfinished higher education are also subject to these restrictions.

A chief accountant without a VO must have practical experience in accounting, preparation of accounting (financial) statements or auditing for more than 5 years (over the last 7 calendar years).

The standard does not regulate the criteria for the head of an economic entity who has taken over accounting at all, although this situation is extremely common.

If you follow the new requirements, a specialist without experience who has received the proper vocational training after the adoption of the Standard, formally cannot be allowed to work in the specialty. The professional community reacted to these innovations with bewilderment, because this practically closes the doors to the profession for young specialists. However, for such controversial decisions, procedures for explanations from authorized bodies are provided.

Non-compliance with the professional accountant standard 2016: consequences for employees

The main question that is now worrying accountants throughout Russia is whether they face dismissal for failing to meet the professional standard of an accountant in 2016? Let's figure out what accountants and employers can expect after June 1, 2016.

Article 81 of the Labor Code of the Russian Federation provides an exhaustive list of grounds for dismissal at the initiative of the employer. Termination labor contract at the initiative of the employer is allowed in the event that an employee is found to be unsuitable for the position held due to insufficient qualifications. This fact must be officially confirmed based on the results of certification. At the same time, insufficient experience or lack of the required level of education in and of themselves does not provide grounds for dismissal.

Before the adoption of the professional standard, this issue was regulated by the 10th paragraph of the Qualification Directory of Positions: “Persons who do not have special training or work experience, but have sufficient practical experience and perform efficiently and in full the job duties assigned to them, on the recommendation of the certification commission in the manner exceptions may be assigned to appropriate positions.”

Article 12 of the Labor Code of the Russian Federation states that any normative act with new rules in the field of labor law does not have retroactive effect and can be applied to labor relations and situations arising after its entry into force.

That is, accountants hired before June 1, 2016 should not be afraid of dismissal due to the new Standard. Specialists hired after the introduction of the professional standard are already subject to new requirements for education and professional experience.

However, they also have the opportunity to avoid radical consequences. If an employee does not meet the requirements of the standard, the employer may initiate further training. According to Article 196 of the Labor Code of the Russian Federation, the need for additional professional education or retraining is determined by the employer, based on its own needs in the manner determined employment contract.

Is the professional accountant standard required from July 1, 2016? Explanations from the Ministry of Labor

Following heated discussions and conflicting interpretations of legislative acts on professional standards, there followed an official clarification from the Ministry of Labor dated April 4, 2016 No. 14-0/10/B-2253 regarding the most concerning issues of application of professional standards to the professional community.

So, in what cases are employers required to strictly follow the requirements of professional standards?

1) According to Part 2 of Article 57 of the Labor Code, the names of professions, positions, specialties and qualification requirements for them must correspond to the names and requirements specified in professional standards, if the provision of benefits and compensation is associated with them, or there are limiting conditions.

2) The requirements of professional standards are mandatory for employers in cases established by the Labor Code of the Russian Federation and others federal laws, other regulatory legal acts. IMPORTANT! Regulatory acts are decrees and orders of the Government of the Russian Federation and orders of federal executive authorities. Professional standards, even registered with the Ministry of Justice, are not such acts. Accordingly, requirements for the qualifications of workers are mandatory only if they are established by a third-party regulatory act, and not just by a professional standard.

In other cases, the requirements of professional standards, including for accountants, are purely advisory in nature, and the employer makes the decision on their application when determining personnel policy independently. This is the official position of the Ministry of Labor.

However, personnel services and agencies have already adopted the requirements of the professional standard “Accountant” to determine the professional suitability of candidates. Therefore, upgrading your qualifications and having a professional accountant certificate will significantly strengthen your position in the labor market and significantly increase your chances of getting more favorable conditions during employment.

You can undergo training and receive a certificate of a professional accountant of the IPB at the City Center for Additional Vocational Education- an officially accredited training center for accountants in Moscow.

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