An accountant, like any other specialist, must correspond to the position he occupies. And it is precisely for this purpose that a procedure such as certification 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 government institution will be maintained.
Certification is necessary in order to get rid of doubts regarding whether the accountant performs his duties efficiently. After all, the finances of the organization are in his hands. Therefore, this procedure has significantly more advantages than disadvantages. Therefore, both the employer and the accountant themselves should thoroughly prepare for it.
The certification procedure takes place in accordance with the norms of the legislation of the Russian Federation and has a certain procedure. The accountant, as a professional standard, was introduced by the Ministry of Labor of the Russian Federation in 2019; it specified clear requirements for the employee’s work experience, education, skills and knowledge, and a description of his functions.
Based on all these points, the accountant goes through the procedure and receives an appropriate certificate indicating the level of his professionalism.
What is it and is the procedure mandatory?
Certification of accountants is a special testing procedure to determine the level of qualifications, professionalism, and skills. In addition, during its course both the moral and personal qualities of the employee are checked. This is necessary in order to check whether the person is suitable for the position he occupies and whether he meets the requirements that the employing company imposes on employees of this level.
The certification procedure is carried out over periods 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 those 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. If management initiates such a procedure, the accountant must undergo it.
Certification will help not only evaluate the performance of employees, but also optimize the work process, because this will give an additional impetus to employees to refresh or improve their knowledge, thereby increasing their qualifications.
Thus, the certification procedure for accountants is necessary for:
- improving staff selection;
- improving the quality and efficiency of their work;
- moral and material incentives for employees;
- formation personnel reserve, which can subsequently be used to obtain a vacant position;
- determination of qualification level;
- understanding the need for such procedures as advanced training, professional training, and retraining of accountants.
That is, certification is aimed at optimizing the work process and eliminating an unprofessional approach to work, if any. However, the law does not say that an ordinary or Chief Accountant must be certified.
Legal regulation
The implementation of the certification procedure for accountants is controlled by the Labor Code of the Russian Federation in the Regulations on Certification Inspections, which specifies the basics and rules for conducting, training and preparation. The legal regulation of certification is of practical importance, especially against the backdrop of changes and improvements to existing labor legislation.
According to the norms labor law, the main features of certification are:
- passing the procedure as a consequence of the labor relationship between employee and employer;
- the subject of certification 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;
- means of selection and placement of personnel.
All this allows us to determine the employee’s suitability for the position held and the level of his professionalism, which is main characteristic and the purpose of certification. According to these legal acts, an employee is required to undergo certification, 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.
Essence legal regulation certification is to:
- keep the content of the employee’s employment contract unchanged (if qualifications are confirmed);
- change its content by making appropriate adjustments afterwards;
- cease action.
Former employment contract is retained if the certification reveals that the employee’s level of knowledge, professionalism and position are consistent with the employee’s performance. It is worth noting that accountants with an average or higher education.
Innovations since 2019
Since 2019, the law on independent assessment of qualifications has come into force, but it does not provide for mandatory certification of accountants. A specialist can undergo it either independently, on a voluntary basis, or on the initiative of an employer who wishes to conduct it.
Among the innovations of 2019, it is worth noting that now centers for independent assessment of the qualifications of accountants will certify them at a professional level, namely, money must be paid for preparation and certification services.
Moreover, if the initiator of the certification was the management of the organization, it is she who pays all expenses. If the accountant personally initiates this procedure, he is guaranteed to receive an income tax deduction, as well as an exemption from work for that day, with payment for all working hours.
In general, certification of accountants includes the following questions:
- Accounting;
- financial reporting and its analysis;
- taxation;
- auditing fundamentals and ethical standards;
- international standards;
- basics of computer science.
Profstandart
In accordance with Labor Code Russian Federation, a professional standard is a characteristic of the qualifications that are needed to work in a certain profession, its components are:
- knowledge;
- skills;
- skills;
- experience.
The professional standard “accountant” establishes the qualifications of the person being certified, that is, the level of his skill required to work in the corresponding specialty. This document is officially registered in Russian Ministry Justice.
Depending on the job responsibilities and position of the employee, qualification requirements are determined. Professional standards are used by managers to form personnel and in matters of certification organization.
Based on the professional standard, each specialist can determine his level and compliance not just with the position held, but with the level of knowledge, and, if necessary, undergo retraining.
In the professional standard we describe, two positions are distinguished: accountant (specialist) and 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 exactly what labor skills, actions, knowledge and abilities are required for its implementation.
For a specialist
The responsibilities of a specialist in accounting activities include the generalized function of counting totals, balances, and closing turnover on current accounts in accounting registers. Profstandard classifies as specialists those workers who perform calculations for individual areas of accounting, without knowledge of all of them. Managers are recommended to delineate responsibilities by identifying such positions among accountants as lead, senior, trainee, and site accountant.
According to each position, the scope of his responsibilities will be determined. It is also worth considering that despite the fact that the cashier, despite job responsibilities, refers to the service sector, not accounting.
For the chief accountant
– the position is more serious, and the professional standard requires him to prepare and provide financial statements of an economic entity, that is:
- prepare financial statements;
- compile a consolidated (generalized) financial statements according to IFRS;
- supervise internal accounting, compilation financial statements on sites;
- keep tax records;
- prepare tax reporting and planning.
Defines tax reporting as financial, since the results obtained tax accounting the amounts are reflected in the accounting accounts. The Ministry of Labor of the Russian Federation has determined that a simple accountant, a specialist, is not able to maintain such reporting. And therefore, the one who, on the basis of professional standards, maintains all the company’s accounting records is called the chief accountant.
Procedure for certification of accountants
Test questions for the certification of accountants have been compiled and approved by the IPB RF, all of them correspond to the goal: to check the professional suitability, level of knowledge and experience of the person being certified. Moreover, issues change regularly, which is associated with changes in legislation and regulatory documents.
The certification lasts two hours without a break. electronic format on the IPB website. You are not allowed to be present during the test 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, a final protocol of certification results is issued.
If the test is passed successfully, the employee receives an accountant or chief accountant certificate a month after the results are announced. If the test taker does not agree with the testing decision of the IPB, within 30 days he can appeal to the organization with an appeal to review the test results.
Sample characteristics and sample questions
Before certifying an employee, the commission must receive, no later than 2 weeks before the test date, the performance characteristics of the person being certified, that is, a letter of recommendation.
It must 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 test taker’s work 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 responsive the employee is 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 person being certified.
This exam consists of twenty questions, it includes sections:
- accounting (15 questions);
- legal basis of accounting (5 questions);
- taxation (5 questions).
How to prepare
Of course, the accountant’s experience and knowledge alone may not be enough to successfully pass the certification, so it is necessary to prepare for it in advance.
To do 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.
Practical exercises, which in total should take up a third of the total preparation time, will also not hurt. This could be an internship at an audit, consulting or accounting firm. For that. To pass the certification with positive results, you should devote a sufficient amount of time and perseverance to the preparation.
Features of a budget organization
In a budget organization, employees must undergo certification after a year if they:
- reappointed to the position;
- underwent advanced training;
- have undergone retraining;
- returned from maternity leave.
During 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 budgetary institution in several stages:
- formation of a commission;
- approval of the certification schedule;
- providing lists of those certified;
- Preparation necessary documents for commission.
Before the test, the commission is sent a review of the employee and a sheet of past certification. Based on the results of the test, it is decided whether the employee is suitable for the position held, whether the salary will remain the same, whether an increase is needed or whether the need to re-pass certification in a year.
A successful career as an accountant largely depends on the basic knowledge and practical experience work. The document confirming his competence in the field of accounting is a special document - a certificate. Let's look at how to obtain a professional accountant certificate and what needs to be done to achieve this.
Certificate: general information
A professional accountant's certificate is proof that the individual has the commitment to perform their duties at the highest professional level. In addition, the certificate confirms that the accountant has the necessary skills and current knowledge.
A certificate is a document, so in order to receive it, you need to prove your worth as an accountant. To do this, you need to take special courses and pass exams.
The Labor Code (LC) of the Russian Federation does not require an accountant to have this document. On the other hand, the professional standard “Accountant” No. 35697 dated January 23, 2015 requires the presence of a professional. standard and requires the indication of the accountant's certificate number in certain positions accounting documents. When considering applicants for the position of accountant, employers give preference to specialists who have this certificate.
The essence of certification is to ensure that accountants holding managerial positions are aware of all innovations, are able to apply new methods in practice, and perform their job duties at the required level.
Requirements for applicants for certification of professional accountants
The conditions for obtaining a certificate are:
- having a higher economic education and at least 3 years of experience in a senior accounting position. These positions are:
- Chief Accountant,
- accounting teacher,
- manager (or deputy manager) financial division enterprises;
- alternative to the previous point: having a secondary economic education and at least 5 years of work experience in the above positions;
- no criminal record for economic crimes;
- training in special accounting courses;
- successfully passing exams at the end of the course.
Accounting courses
Certification of professional accountants and preliminary training are carried out by accredited educational and methodological centers at the Institute of Professional Accountants of Russia (IPBR). There are such centers in many cities of the Russian Federation. To register for courses, you must contact them there.
Classes in courses for certification can be conducted in 2 forms of training:
- evening, classes are held after working hours, total duration - about 9 weeks;
- training on weekends, total duration - about 2.5 months.
For both forms of classes, the course duration is 260 hours.
Accounting courses for certification of professional accountants are comprehensive training, including many subject-based lessons in the following disciplines:
- accounting (basic course);
- financial statements;
- basics of auditing;
- financial management;
- analysis financial activities;
- taxation;
- legal support of economic activities.
List of documents for certification and entry into full membership of the IPB of Russia:
- Application for membership in Full Members of the IPB of Russia
- Application for entering information into single register professional accountants - members of the IPB of Russia
- Application for certification
- Documents on education, training
- Documents confirming the presence of the necessary practical experience
- Copy of passport pages
- A copy of the payment document confirming payment of the entrance fee to the IPB of Russia
- Color photographs 3×4 cm in size - 2 pcs.
After completing training in the above disciplines, a certificate of attendance at these courses is issued, which indicates receipt additional education. To become certified as a professional accountant, you must pass prescribed exams. Only upon successful completion is a certificate issued.
The exam is a 2-stage test:
- Stage 1 – written and oral examination, which is taken by teachers of the center where the training was conducted. If this stage is successfully completed, then the listener is admitted to stage 2 of the test;
- Stage 2 – a written exam taken by specialists directly from the Institute of Professional Accountants.
After successfully passing the two-stage exams, IPBR specialists make a decision on the possibility of issuing a certificate of professional accountant.
Watch the video that will tell you in detail about the professional standard for accountants
Validity period of the certificate and the possibility of its extension
The certificate of a professional accountant is not valid for an indefinite period; its validity period is 5 years.
Extension of the validity period is possible only if the following conditions are met:
- joining the IPBR;
- regular payment of membership fees;
- annual training in 40-hour advanced training courses.
Advanced training courses are the continuous maintenance of acquired knowledge and skills at a high professional level.
It is the fact of having a valid certificate that guarantees that the accountant who has it is aware of all the latest changes in legislation and knows how to apply them. After all, without completing advanced training courses, the certificate will become invalid.
More detailed information about obtaining a professional accountant certificate can be obtained by writing in the comments
Many employers are interested in the procedure by which accountants are certified in 2018, because last changes legislative norms have transformed the certification procedure for these specialists. In order to go through the entire procedure, obtain qualifications and engage in legitimate accounting activities, you need to find out when the certification of accountants takes place, undergo training and complete the verification. If the procedure goes well, then in 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 undergo certification, he must complete the necessary training. It can be completed both in an educational institution and independently. In accordance with current legislation, certification is required in the following professional areas:
- Certification of chief accountant, at the end of which the employee will receive the appropriate qualifications and will be able to engage professional activity in this direction. This category also includes specialists working as expert accountants.
- Employees applying for the position of financial director of an enterprise. This category also includes those who are planning to become a financial expert.
- Employees applying for the position of director responsible for management accounting in the organization.
- An employee who decides to become an internal auditor of a company. Considering that such activities are closely related to checking the financial activities of the organization, the employee needs certification of a professional accountant.
- An accountant responsible for maintaining tax records in an organization. This position may also be referred to as a tax law expert consultant.
Certification of an accountant by an employer or educational organization is possible only if the applicant shows the proper level of training and initial knowledge. It must meet the requirements that apply 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. In this case, the specialist must have work experience in this specialty. This can be any profession that is partially related to accounting and tax accounting. For example, management positions that require such knowledge, as well as teachers at universities in the accounting specialty. The experience must be at least three years.
- Applicants who do not have a higher education can also undergo certification for the position. If they only have an incomplete higher or secondary education obtained at a vocational educational institution, then they also receive the right to receive the required certificate. But in this case, they must have a total working experience in positions that require accounting knowledge of at least five years.
- Pass the professional education in associations of professional accountants, where the applicant will be given a special certificate confirming receipt of additional education.
Such requirements for the qualifications and preparation of an applicant for an accounting position are prescribed for a reason. The fact is that an employee working in this position has a close relationship with financial flows organizations. And, as a result, the cost 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 specialists are closely monitored by federal executive bodies. With the opportunities that come with 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 for obtaining a certificate were established and constant control by the state was ensured.
Procedure for certification of accountants
Before taking part in the certification, the applicant for the position of accountant must undergo appropriate training. It can be completed either independently or in relevant educational institutions and scientific centers. Then, after it was completed preparatory stage, the employee can begin to undergo certification.
In order to take part in testing and assessing knowledge, a specialist must submit an appropriate application. You can take the exam and undergo certification on the territory of the responsible organizations.
If an applicant wants to obtain a certificate as a professional accountant for a commercial company, he must pass an exam consisting of four parts. Each of them focuses on one of the aspects of a financial employee’s activity and is designed to test all the knowledge a person needs.
- The first stage of the exam is an exam on accounting, preparation of reports on financial activities, control of financial transactions and audits. Also, additional questions may include knowledge of the specialist’s professional values, as well as ethics.
- The second stage of the exam is tax reporting and control of taxation of the organization.
- Economic activities of an organization or company, regulation of legal issues.
- General concepts and questions international standards financial statements.
If a specialist who plans to work as an accountant in an institution wants to undergo certification budget type, then for him the four examination stages will be held on other issues.
- The first stage includes questions about maintaining budget accounting, preparing and filling out financial statements for responsible organizations, conducting an internal audit, knowledge of the professional values of an accountant and ethics.
- The second stage is tax reporting and control of taxation of the organization.
- Activities of budgetary institutions and their legal regulation.
- Parts of legislation relating to the activities of budgetary organizations and the implementation of treasury execution of budgets.
After the knowledge testing is completed, the results of the knowledge and skills test are summed up. Qualification training is assessed according to the criteria specified in the Assessment Regulations. After the results are summed up and the decision is made, the formation of the results of the first examination papers begins. Those applicants who score at least a satisfactory number of points based on the results of these tasks are entitled to take the second part of the exam.
This part of testing can be organized by educational organization, not related to executive bodies or the employer. In this case, the applicant has the opportunity to undergo testing at the place of his registration.
An applicant who has passed the exams and received the appropriate grades, which are established in the Assessment Regulations, can receive a certificate confirming his qualifications as a professional financial worker. But if a person fails to pass the exams, then he has two main options:
- Retake parts of the exam that you failed during the test. The applicant has two years to do this. If during this time the specialist does not have time to retake the required parts of the exam, then the training and preparation will need to be completed again.
- If the exam is not passed, but he does not want to undergo training again, then the specialist can obtain the qualification of a practicing accountant.
Passed exams and a qualification certificate obtained based on their results confirm the level of knowledge and skills of a specialist. With this document, he receives the right to get a job in the appropriate category, which was assigned to him after undergoing training and testing.
Main changes in accountant certification in 2018
An accountant and chief accountant can work in their specialty, even if they have not been certified. Legislative norms do not require such verification to be carried out. An accountant is not included in the list of professions that must be certified.
The main changes made to the legislation in 2018 relate to the exam procedure itself and those organizations that have the right to conduct it. From now on there is an official federal register educational institutions who received the right to conduct certification of employees of the accounting department.
In order to send an accountant for training, the organization must take several mandatory steps.
- It is necessary to conclude a special agreement 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 undergo training and obtain qualifications. 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 is worth noting that in 2018, even despite the increase in regulations and legislation that relate to the procedure for assessing the qualifications of employees and their work activities, 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 manager. But if the head of the enterprise has made a clear decision that there will be an inspection, then the employee is obliged to undergo it.
There is also a list of specialists who are required to undergo certification of their professional skills and knowledge. This list includes:
- As mentioned above, employees whose management has made an unequivocal decision to begin such a check must undergo certification;
- Specialists who work in budget-type organizations, banking and credit companies.
The main reason for the changes that have affected this area of assessing and testing the professional knowledge of financial personnel lies in the amendments that have been introduced to the legislation. They are reflected in the law governing independent assessment qualifications - No. 248-FZ, 07/03/2016.
It is also worth noting that if an organization has decided to conduct certification for its employees, then the employee will not have the opportunity to conduct normal labor activity. He needs to spend time and effort preparing. This means that while the employee is undergoing certification, he must be relieved from performing his job duties while retaining wages. The employer also has the right to send his employee to a special The educational 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 costs for training itself. The rules regarding this issue are established in Art. 187 Labor Code of the Russian Federation.
After reading the parts of the legislation prescribed in the same article, you can make a preliminary conclusion about where the questions for the exam for certifying 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 certify their employees must tailor their tasks and exam questions to the requirements specified in this standard.
Today, many accountant job advertisements require that you have a professional accountant certificate. Since 2017, this “wish” of the employer has become more and more common, since the requirements for an accountant are set out in a special professional standard and a potential employee must meet all the standards set out in this document.
Why do you need a certificate?
The labor function of an accountant, the required level of his knowledge and skills, as well as professional experience are enshrined in the professional standard, approved. By Order of the Ministry of Labor of Russia dated December 22, 2014 N 1061n. Although this standard was introduced several years ago, its importance increased with the adoption of Law No. 238-FZ dated 07/03/2016, which established the principles of independent assessment of specialists’ qualifications.
According to clause 3, part 1, art. 81 of the Labor Code of the Russian Federation, the employer has the right to terminate labor Relations with an employee whose insufficient qualifications are confirmed based on the results of certification. The employer may send the employee for certification or an independent assessment of his qualifications.
Since an accountant performs the most important functions in an enterprise (keeps records, makes payments to employees and partners, etc.), increased demands are placed on his level of professionalism. Inconsistency with the above professional standard threatens that the applicant will not be able to get a job, and a working accountant may lose his job if the certification results are unsatisfactory.
Having an accountant with a certificate indicates his proper professional training and compliance of his level of knowledge with the necessary requirements of the standard.
Professional Accountant Certificate: How to Get it
Centers are given the right to issue certificates vocational training who have received a license to provide educational services and accreditation by the Institute of Professional Accountants (IPA). These centers, and primarily the IPB, conduct both certification and training in the field of accounting, and upon successful completion of the tests, they guarantee the certified person’s compliance with professional standards. Here the accountant can confirm and renew the validity of his certificate.
You might think that a chartered professional accountant has been mandatory since 2017, but the new legislation does not contain such provisions. Law dated December 6, 2011 N 402-FZ, regulating accounting, also does not oblige the accountant to have certification. An employee can undergo training and certification either of his own free will at his own expense, or at the direction of the employer with reimbursement of the corresponding expenses by the latter. Having a certificate gives an accountant an advantage in the labor market and allows a potential employer to hire a truly professional accounting professional.
The professional standard provides for two levels of accountant qualifications:
- Level 5 - “accountant”;
- Level 6 - “chief accountant”.
Consequently, an accountant can be issued one of two types of certificates - an accountant's certificate or a chief accountant's certificate.
Based on the requirements of the standard, not everyone can obtain a certificate. To do this, it must meet certain characteristics:
Conclusion
Despite the fact that the legislator did not make it mandatory for accountants to obtain a certificate, certification of accountants has become more important since 2017. Persons who have passed certification on their own initiative constitute strong competition to those who have not yet done so. Confirming your professional level Based on the results of the certification, existing employees can protect themselves from dismissal due to inadequacy of the position held, and the employer is always confident that the accountant certified by all rules who works for him performs his work professionally and efficiently.
From July 1, employers are required to apply professional standards in terms of those requirements for the qualifications of workers that are established in the Labor Code of the Russian Federation, 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 JSC (except credit institutions), insurance organizations, non-state pension funds, joint-stock investment funds, management companies of mutual investment funds, other economic entities, securities which are admitted to circulation at organized auctions (with the exception of credit organizations), management bodies of state extra-budgetary funds, state territorial extra-budgetary funds.
For such accounting workers, the professional standard is mandatory in terms of the requirements listed in other special federal laws (for example, Federal law dated 02/07/2011 N 7-FZ "On clearing, clearing activities and the central counterparty").
If an employer does not apply mandatory professional standards, he faces a fine of 30 thousand to 50 thousand rubles. ()
Are qualification requirements changing?
Although the professional standard becomes mandatory from July 1, 2016, the qualification requirements for the length of service and education of the chief accountant and other person entrusted with accounting are already applied.
These requirements are expressed as follows: the employee must have a higher education and work experience related to accounting, preparation of accounting (financial) statements or auditing activities for 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 that they undergo a professional development program 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, job description. The employer has the right to approve this document as mandatory in the organization.