The procedure for certification of accountants - recent changes. How to obtain a chief accountant certificate? Training and Requirements

The Ministry of Labor of the Russian Federation approved the professional standard “Accountant” back in 2014, but it came into force a year later. In 2019, this standard continues to be in effect, and on July 1 last year, changes to the Labor Code came into force. In other words, according to the amendments to the Labor Code of the Russian Federation in the field of professional standards, which came into force in July 2018, if an accountant does not have a certificate, then he most likely does not meet the requirements of the professional standard, and therefore will not be able to get a job.

How to get certified as a professional accountant in 2019

Let us remind you that certification is a procedure based on the results of which the compliance of a particular specialist with a certain qualification is confirmed - all this remains relevant for 2019. If we put aside many subtleties and nuances, it turns out that the certificate confirms a person’s right to work in a given specialty.

It should be noted that in this case we are not talking at all about acquiring any new professional knowledge or skills: a certificate of a professional accountant only confirms the fact that a person has successfully passed a test of his knowledge, both practical and theoretical.

Having received a certificate, the specialist thereby confirms that the knowledge he has is fully consistent with the professional standards of the association of specialists in a particular profession. In 2019, accountants in Russia can obtain a certificate, for example, from the National Committee of Accountants, Financiers and Economists or from the Institute of Professional Accountants.

To obtain a professional accountant certificate in 2019, you need to have, firstly, a basic economic education, and secondly, some work experience. Each organization sets its own rules for certification; the state does not deal with this procedure, shifting the issuance of certificates to professional organizations.

At the Institute of Professional Accountants, you must pass 2 exams to become certified. The first is a written-oral exam lasting 3 hours. The questions asked here are fully consistent with the programs in which professional accountants are trained, and certain adjustments are constantly being made to them in order to increase relevance. The questions asked during the exam take into account all new regulatory documents - this allows us to ultimately obtain an objective assessment of the knowledge of the applicant for a certificate.

Based on the results of this exam, members of the examination certification commission determine the level of training of the persons being examined and make a decision regarding their admission to the next stage, which is testing. The test offered to examinees contains several blocks consisting of 10 questions. After passing the tests it is displayed overall rating to the examinee, after which a decision is made to issue a certificate.

The National Committee of Accountants, Financiers and Economists has a slightly different approach - here members of the certification commission review the documents submitted by the applicant, evaluate his qualities as applied to the profession, both personal and professional, and bring all this up for collegial discussion. The commission evaluates the activities of the applicant for a certificate based on his compliance with the requirements for the position held, as well as the effectiveness of performing his immediate duties. In addition, it also takes into account whole line very important moments in the work of an accountant, after which the commission members make a decision by open voting.

Features of the professional standard “Accountant” in terms of their application since July 2019

Now let's talk in more detail about the professional standards developed by the Ministry of Labor. A professional standard describes the qualifications that a worker engaged in a particular type of work must have. professional activity.

According to Article 15 of the Labor Code, a specialty determines the labor function, while qualifications are a reflection of the level of skill within the specialty. Accordingly, the Ministry of Labor, having introduced the professional standard “Accountant”, thereby establishes the qualifications needed to work in this specialty.

The professional standard requires the chief accountant to prepare and present financial statements of the entity economic activity. Clarifying this generalized function, it should be noted that in 2019 the chief accountant must:

  • engage in preparation of accounting reports;
  • prepare consolidated financial statements (according to IFRS);
  • exercise internal control over accounting and preparation of financial statements (or financial statements);
  • maintain tax records, as well as engage in tax planning and preparation of tax reporting.

Here you should pay attention to some points. In particular, in accordance with the requirements relevant for 2019, tax reporting is classified as financial reporting. In principle, such a decision by the Ministry of Labor can be called fair, since the amounts received as a result of tax accounting will certainly be reflected in the accounting accounts.

The labor department believes that an ordinary specialist will not be able to keep tax records. The professional standard in force in 2019 clearly stipulates that in documents such as a work book and employment contract, the chief accountant should be called the only specialist who is involved in reporting at the enterprise. Meanwhile, an ordinary accountant, in accordance with professional standards, must be engaged in summarizing the facts of economic life conducted by a subject of economic activity.

For the employer, it would be advisable to differentiate the qualifications of the accountants working for him. It is necessary to provide for the presence in the staff of such positions as a site accountant who will be responsible for accounting for materials, fixed assets, calculations, and so on, a trainee accountant (accountant assistant), and a senior accountant. Moreover, for each category, the range of its responsibilities must be described in detail in the corresponding job description.

Generally speaking, the professional standard “Accountant”, developed by the Ministry of Labor, places the highest possible demands on the professional qualities and knowledge of specialists in this profession - both ordinary and senior.

Each of the specialists, guided by the current professional standard, can determine for themselves some specific areas for improving their own professional qualifications. In particular, today an accountant needs to know the basics of current legislation in such areas as medical and social insurance, archival work. In addition, a specialist in this profession should also know the basics of labor, civil and customs legislation.

At the same time, the professional standard does not require mandatory knowledge of IFRS. Consolidated financial statements are prepared by the chief accountant by transforming those contained in those compiled according to Russian rules accounting report registers data. There are also a number of fairly high requirements regarding the knowledge of an accountant. It is worth especially noting here that the Ministry of Labor did not provide for any reduction in punk requirements for specialists keeping records in special conditions tax regimes, or in small businesses.

Despite the fact that according to the law, having an accountant’s certificate is not considered mandatory, debates about how necessary it is for an accountant are still ongoing. We asked St. Petersburg accountants what they thought about the certificate, and we got a rather unexpected result.

A little history

The professional accountant certificate is issued by the Institute of Professional Accountants of Russia (IPBR). Back in 1997, IBR organized advanced training courses for accountants and began issuing certificates of professional accountants with the seal of the Russian Ministry of Finance. In 2000, by order of the Ministry of Finance of Russia dated January 13, 2000 No. 4n, new forms were approved financial statements, in which the accountant was required to indicate the details of his professional qualification certificate. But a few months later, a letter from the Ministry of Taxes of Russia dated April 20, 2001 No. AS-6-16/332 was issued with an explanation that tax inspectorates do not have the right to demand a certificate from an accountant. Since then, no new official documents obliging an accountant to have a certificate have appeared. And although recently the legislative bodies have been actively discussing the possibility of introducing mandatory certification of professional accountants, for now the main argument for obtaining a certificate remains the requirement of employers.

Why does an employer need a certificate?

Indeed, in most job advertisements for chief accountants, employers require a professional certificate. “I am a chief accountant, I changed jobs six months ago,” says Irina, chief accountant. – I don’t have a certificate. And here's what's interesting. On good places Almost everywhere a certificate was required, especially for employment agencies. They (the agencies) sifted everyone through this filter - “higher education in economics or accounting, at least three years of experience, certificate.” That is, my resume was not automatically considered.”

“A current certificate of a chief accountant is a kind of guarantee to employers that the applicant for the position of chief accountant is mobile and more qualified,” comments Anna Bogina, consultant in the Finance and Banking department of the ANCOR company. “A certified accountant is required to undergo training and improve his qualifications annually, and accordingly, he is aware of all innovations.”

"Pros and cons"

Recently a survey was conducted: “Does a professional certificate help an accountant in anything?” About 300 accountants took part in the survey, of which 57 percent said that it does not help at all, and 43 percent of respondents, on the contrary, consider it useful. As you can see, the gap is not that big. True, you can often hear negative opinions. Accountants complain about the unjustified high cost of training, the forced need to renew the certificate and at the same time become a member of the IPBR, paying membership fee.

“I believe that a professional certificate IPB accountant“R is a feeding ground for officials,” says Anna Vasilyeva, chief accountant of a leasing company. – This is simply siphoning off money for issuing useless pieces of paper. Although many employers consider these papers to be a plus for candidates, in reality these courses are of very little use. I have a certificate - I succumbed to fashion at one time. Now, every year, so that he doesn’t get lost, I pay fees to the Institute of Development and Development and undergo completely useless so-called “advanced training.”

Many, on the contrary, consider certification necessary, arguing for the high level of knowledge acquired. Says Svetlana Petrova, chief accountant of a wholesale trading company: “I am currently undergoing training under the certification program, and so far I like everything. Personally, I decided to get a certificate in order to be a more competent accountant. The knowledge gained in the classes significantly expands my professional horizons, because my specialization is narrow, but here they talk about other types of activities. In addition, I really like the lectures of the teachers. All lectures are based on practical material, specific life situations are given.” Maria Ryzhova, chief accountant of a trading company, agrees with her: “A certificate is not a piece of paper for employers, but nothing more than systematic knowledge. It’s just that many accountants don’t know that professional accountant courses cover not only accounting, but also the basics of civil legislation, financial management, the basics of auditing, and so on. This, of course, is not something that is needed in everyday work, but something that is sometimes very useful to “pull out of your sleeve” in order to confirm your high qualifications and high salary.”

Now every accountant decides for himself whether he needs a certificate or not. And, most likely, the truth is somewhere in the middle. We can agree that it is not at all a guarantee of professional growth, but at the same time, a certificate is good opportunity gain comprehensive systematic knowledge and regularly improve your qualifications.

For your information

Who can become a certified professional accountant?

Accountant:
– having a higher economic accounting education or a candidate (doctor of science) diploma in the specialty “Accounting, Statistics” (direction “Accounting, Analysis and Audit”);
– worked for at least three years as a chief accountant or manager financial service(or their deputies), in other leadership positions requiring knowledge accounting, as well as an accounting consultant or teacher;
– completed training under the “240 hours” program and successfully passed the qualification exam.

How and where can I get a certificate of a professional accountant in St. Petersburg?

It is necessary to undergo mandatory professional (educational) training in the amount of 240 hours according to the training and certification program for professional accountants in one of 13 accredited educational and methodological centers of the North-West Institute of Public Accountants and pass exams. Professional training works in the following areas: chief accountant, accountant-consultant (expert), financial manager (manager), financial expert-consultant. Addresses and contact numbers of training centers, as well as the procedure for submitting documents, can be found on the NWTIPB website - http://ipb.spb.ru.

How is the exam going?

The exam is conducted in two stages. The first stage is a written and oral examination. It is carried out jointly by the territorial institute and the educational and methodological center, which trains applicants. Based on the results of the first exam, the applicant is admitted or not admitted to the next exam. The second stage is a written exam. NWTIPB is carried out jointly with IBR. The results of the exam are summed up in the IPBR, which makes a decision on issuing a professional accountant certificate to the applicant.

How to renew a certificate?

The qualification certificate obtained by a professional accountant is valid for five years. To extend its validity, the holder of the certificate must be a member of the Institute of Professional Accountants, and also undergo annual professional development of at least 40 hours per year.

Today, a professional accountant certificate is the key to employment in a prestigious company. Employers are paying more and more attention to its availability, and among several candidates for the position of chief accountant, they will give preference to the person who has it. How and where to get such a certificate? Is there a legal requirement to obtain it? The answers to these and other questions are in our material.

What is a chief accountant certificate?

Chief Accountant Certificate - this is a document confirming the appropriate level professional competence applicant for the position of chief accountant. This certificate confirms that its holder meets the requirements of level 6 professional standard“Accountant”, as well as the requirements imposed by the Institute of Professional Accountants (IPB) - an association of Russian accountants and auditors, operating since 1997.

In addition to the chief accountant's certificate, there is also an accountant's certificate. Its presence also confirms high level competencies and compliance with the requirements of the 5th level of the professional standard “Accountant”.

An annex is issued to the certificate, which indicates the specialization and a list of labor functions that its holder has the right to perform. Specialists who have completed training can receive one or several specializations.

Why do you need a chief accountant certificate?

The need to obtain a chief accountant certificate is due to the fact that every year his work becomes more and more difficult. Changes and additions are constantly being made to the current legislation, and the responsible specialist does not always have time to keep up with all the innovations. If the chief accountant fails to fulfill the obligations assigned to him, the organization will have problems with regulatory authorities or will be subject to penalties.

The employer expects that a specialist with a professional accountant certificate has systematic and up-to-date knowledge of accounting and related areas, and will be able to perform critical functions in the organization. To renew the validity of the certificate, its holder must annually improve his qualifications (the training course is 40 hours per year).

The Institute of Professional Accountants of Russia is an active member of the International Federation of Accountants (IFAC). The certificate issued by this organization will be useful to specialists who want to find work abroad. To do this they must study foreign language and take a local tax training course.

What benefits does a holder of a professional certificate receive?

  • expanding skills and knowledge;
  • confirmation of qualifications;
  • self-confidence;
  • access to the most up-to-date information;
  • increase in income and career in future;
  • opportunity to reach the international level;
  • attractiveness in the eyes of employers;
  • ability to navigate changing industry and market conditions.

Is the chief accountant's certificate a mandatory document in 2018?

Information is being circulated among accountants that in 2018, the chief accountant’s certificate will become a mandatory document. However, is this really so? On this moment The Government of the Russian Federation has not adopted a legislative act that would indicate that the chief accountant of an organization must have the appropriate certificate. Citizens, on their own initiative, are tested for professional suitability and receive a supporting document, thereby creating strong competition for individuals who have not yet done so.

If an accountant does not have a professional certificate, he may not meet the requirements of the professional standard “Accountant”, approved by Order of the Ministry of Labor of the Russian Federation dated December 22, 2014 No. 1061n. At the same time, attention should be paid to the provisions of the Labor Code of the Russian Federation, which establish that professional standards are mandatory for use only if certain requirements for the qualifications of accountants are established by laws and other regulations of the Russian Federation (Article 195.3 of the Labor Code of the Russian Federation). Requirements of professional standards in terms of education, work experience, etc. must correspond to chief accountants joint stock companies, insurance companies and some other entities (Part 4, Article 7 of Law No. 402-FZ dated December 6, 2011).

The management of the organization cannot dismiss an employee who does not meet the professional standard, since among the grounds for dismissal given in Art. 77 of the Labor Code of the Russian Federation, there is no such clause.

How to obtain a chief accountant certificate

How to get certified as a professional accountant in 2018? Today there are a large number of organizations on the market whose activities are related to additional training and advanced training. They provide both certification and training in the field of Accounting.

If a certified person successfully passes the test and confirms his professionalism, the training center will issue him the appropriate certificate. When choosing a training center, you need to focus on those organizations that have received a license to provide educational services, IPB accreditation and are trained according to its programs.

Not everyone will be able to obtain a certificate. The applicant must have no criminal record and meet the following characteristics:

  • secondary vocational education, or special training in relevant programs and more than 3 years of accounting experience are required for an accountant;
  • average or higher education taking into account additional programs for advanced training and 3 years of economic experience out of the last 5 years (if higher education), or 5 years of relevant experience out of the last 7 years of work (with secondary vocational education) will be required by the chief accountant.

Certification of a professional accountant consists of the following stages:

  1. Pre-exam preparation. At this stage, the certified person receives educational materials, a curator is assigned to him who will help with training and answer all questions that arise. You can take the training course in person or remotely at a training center or territorial IPB.
  2. Qualifying exam. It is carried out in the form of an intermediate exam and online testing on the IPB RF website. During the exam, you are allowed to use only regulations and reporting forms. The chief accountant will have to answer 48 questions, the accountant - 24 questions.
  3. Making a decision to issue a certificate to a specific person based on the results obtained.
  4. Issuance of a certificate. Persons who successfully pass the test receive an accountant certificate of the 5th or 6th qualification level. Information about it is entered into Single register.

The certificate is issued for three years. If its holder pays membership fees on time and improves his qualifications, the validity of the document will be extended for another three years, etc. You do not need to take exams each time you renew your certificate.

If the person being tested does not pass the qualifying exam the first time, you can retake it twice within 3 months from the date of the first test.

Sometimes you can hear the statement that mandatory certification of accountants will be introduced at the legislative level from 2018. It must be said that it is not provided for by any legislative act. A person can undergo certification only of his own free will or at the request of the employer. Employers decide to certify accountants in order to assess their professional and business qualities. You can conduct certification yourself or send employees to the center independent assessment qualifications. The second option is more expensive, but it guarantees that the employer will ultimately receive a competent, highly professional employee, whose level is confirmed by the appropriate certificate.

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

The certificate of a professional accountant is proof that the employee has a desire to perform his duties to the highest standards. 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 that accountants holding management positions are aware of all innovations, are able to apply new methods in practice, and fulfill their job responsibilities 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,
    • head (or deputy head) of the financial department of the enterprise;
  • 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;
  • financial performance analysis;
  • 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 the unified register of 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

Accountant certificate (code A): Level 5 professional standard for the generalized labor function “Accounting.”

Cost of education:
14,900 rubles, VAT exempt.


Certificate of chief accountant (code B): Certificate of professional accountant of the IPB of Russia Level 6 professional standard for the generalized labor function “Preparation of accounting (financial) statements.” 28,900 rubles, VAT exempt.
Entry fee to IPB MR: 9,700 rubles
Entry fee to IPB Russia: 1,200 rubles
Entrance fees to the IPB MR and IPB Russia can be paid a month after the start of training Form of study
Part-time/distance learning, with the opportunity to listen to lectures in the form of a webinar (viewing conditions), online;
Rules for taking the IPB exam Start dates

Evening:
(18.30 - 21.40)
Combined:
Friday: (18.30 - 21.40)
Sat: (10.00 - 17.00)
09.04.2019
14.05.2019
15.03.2019
11.10.2019
Requirements for applicants
Required documents for enrollment
Curriculum (80 hours) || Curriculum (240 hours) ;
Training contract;
Application for full membership of the IPB of Russia;
Application for full membership of the IPB of the Moscow region;
Application for certification;
Application for training at the UMC;
Application for entering information into the Unified Register of Professional Accountants - members of the IPB of Russia;
3 copies of education diploma (just copies, no need to notarize);
Copy of passport pages (with photo and registration) - 2 copies.
Copy work book certified by the employer
Certificate of employment (2 copies);
4 color matte photographs (without corners, 3x4).
Teachers
Among the teaching staff: practicing employees of the Federal Tax Service, auditors, chief accountants, financial directors, tax consultants. 100% of the teaching staff went through a multi-stage selection process, including by the students themselves.
More details- candidate economic sciences, Professor;

Candidate of Economic Sciences, Professor of the Department of Anti-Crisis Management and Management, Head. department, vice-rector for science, IEAU.

In 1977 she graduated from the Moscow Institute of Management. S. Ordzhonikidze (SUM) majored in “Economics and organization of the metallurgical industry” and qualified as an engineer-economist;
In 2001 she defended her Ph.D. thesis for the scientific degree Candidate of Economic Sciences;
Currently he is the head of the department of “Anti-crisis management and management”, vice-rector for science at the Institute of Economics and crisis management.

The sphere of scientific interests is related to the improvement of the diagnostic system and mechanisms of anti-crisis management of the enterprise. He has many years of experience in practical, educational, scientific and methodological work in the field of anti-crisis and arbitration management.

Total work experience 38 years. Work experience in the specialty is 38 years. Scientific and pedagogical experience 25 years.

Currently, teaching activities include:
Teaching undergraduate, graduate and postgraduate courses;
Conducting lectures and practical classes at the FDO on the training of arbitration managers;
Management of coursework, diploma and dissertation work in the field of crisis management (in 2009, two final qualifying works completed under the guidance of N.G. Akulova took prizes in the All-Union graduation competition qualification works on anti-crisis management).

Disciplines taught:
Management crisis diagnostics and financial recovery of the enterprise;

Strategy and tactics for the financial recovery of an enterprise;
Analysis of diagnostics of financial and economic activities of an enterprise;
Diagnostics and analysis of financial and economic activities of business structures.


More details- candidate legal sciences, assistant professor;

Legal expert. Has a higher education legal education and a Doctor of Laws degree. Independent accredited expert of the Ministry of Justice of the Russian Federation for checking regulations for corruption. Associate Professor of the Department civil law and a full-time teacher at courses for appraisers at the Ministry of Justice of the Russian Federation. Author of manuals and articles in the field of civil and arbitration procedural legislation, crisis management, legal foundations of bankruptcy procedures. For more than 10 years he led the “Lex scripta” column in the magazine “ New house", where more than 60 articles were prepared and published on the legal aspects of real estate, including taxation issues. Successfully participated in more than 2000 court cases. Total experience in jurisprudence is more than 35 years.


More details- Candidate of Economic Sciences, Associate Professor of the Department of Anti-Crisis Management and Management;

Candidate of Economic Sciences, Associate Professor of the Department of Anti-Crisis Management and Management.

Ph.d., Associate Professor of “Crisis management and management”
Graduated in 2010 from the Federal State Budgetary Educational Institution of Higher Professional Education National Research Nuclear University "MEPhI" and the Economic and Analytical Institute "MEPhI".
Specialties:“Applied informatics in economics” and “Nuclear reactors and power plants”;
In 2011, he attended the course “Innovative distance educational technologies and modern methods computer-assisted training";
In 2012, he completed advanced training in the “Financial Management 2” program for 72 hours at the Institute of Economics and Crisis Management;
In 2013, he defended his thesis for the degree of Candidate of Economic Sciences;
In 2014, he attended a training course on the use of the “Garant” system in professional activities, completed advanced training under the “Anti-crisis management” program 572 hours and additionally professional program“The use of information and communication technologies in the educational process when teaching in the areas of training “Economics” and “Management” 16 hours;
In 2015, he completed 72 hours of training under the Summer University program “Ensuring the sustainability of the national economy in times of crisis” and an additional professional program “Application of information and communication technologies in educational activities. Features of the organization of training in the implementation of inclusive education programs” 40 hours.

Work experience: general - 6 years, scientific and pedagogical - 5 years, in the disciplines taught - 5 years. Work experience in the specialty - 5 years.

Currently, teaching activities include conducting lectures and seminars and guiding diploma projects for bachelor's and master's degrees.

Disciplines taught:
Investments and investment strategies;
Foreign practice of crisis management;
Theory and practice of financial recovery of an enterprise;
Economic security of business;
Anti-crisis enterprise management;
Theory and practice of anti-crisis enterprise management;
Modern strategic analysis;
Risk management;
Protection of business secrets and personal data.


More details

Information is being collected.

More details- Head of the Federal Tax Service;

Information is being collected.

More details- Candidate of Economic Sciences, Associate Professor of the Department of Economics and Finance, teacher-consultant at the training center of the international auditing and consulting firm “PricewaterhouseCoopers”;

Information is being collected.

More details- General Director of Vector Development LLC, practicing auditor;

In 1987, she graduated with honors from the Moscow Institute of Management named after Sergo Ordzhonikidze with a degree in “Economist Engineer for Organization of Management in the Engineering Industry” and until 1995 she worked as a chief accountant and financial director in several commercial organizations.

Since 1995 he has worked in audit organizations:
1995-1996 - Deloitte & Touche CJSC (senior expert);
1996-1998 - JSC "UNICON/MS Consulting Group" (head of the general accounting sector of the accounting methodology department, complex development sector of the comprehensive development and audit support department);
1998-2001 - CJSC “Modern Business Technologies” (head of the consulting department on accounting and tax accounting issues);
2001-2010 - CJSC AKG Business Systems Development (Deputy Director of the Department, Director of the Audit Services Department, Deputy general director).

He is a certified auditor and professional accountant, as well as a member of the Institute of Professional Accountants of Russia.

During her work in audit companies, she managed projects to develop accounting policies for organizations in various industries, including OJSC Russian railways", OJSC "Rosneft-Purneftegaz", OJSC "Siberian Oil and Gas Company", LLC "Roszheldorproekt", as well as projects on methodological support for the reorganization of RAO UES, etc.

For several years he has been a member of the methodological council on accounting issues of OJSC NK Rosneft, executive secretary of the Club of Chief Accountants of the largest domestic enterprises and holdings, participates in methodological round tables NSFO Foundation. She has published more than 200 articles on accounting and taxation and is the author of more than 10 monographs.

Teacher of seminars on updating the professional knowledge of specialists in the field of accounting, taxation, auditing in leading training centers: ICFED (International Center for Financial and Economic Development), IRSOT (Institute for the Development of Modern educational technologies), Business seminars, Elkod, MSE (Moscow School of Economics), IEAU (Institute of Economics and Crisis Management) and regional training centers of the Institute of Professional Accountants of Russia.


More details- Candidate of Economic Sciences, employee of the Federal Tax Service;

Chief specialist-expert of the HR department of the Federal Tax Service of Russia in Moscow.
Candidate of Economic Sciences, Associate Professor at the Institute of Economics and Crisis Management in Moscow.

More details- practicing professional auditor;

Course "Financial and management accounting".

More details- practicing auditor, specialist in the field of finance, taxes, Russian and international accounting, reporting and audit, full member of the International Association of Accountants (IAB);

A practicing auditor since 1995, she has many years of experience in auditing in various sectors of the economy. Specialist in the field of finance, taxes, Russian and international accounting, reporting and audit, leading teacher of the Associate Level program, associate professor at MIEMP, teacher at VZFEI. Full member of the International Association of Accountants (IAB), member of the Institute of Professional Auditors. He has a qualification certificate as an auditor of the Ministry of Finance of the Russian Federation in the specialty of general audit, a diploma in IFRS from the Institute of Financial Analysts (IFA), an IAB certificate, and an IFRS certificate. Transformation of financial statements into IFRS statements, Consolidated financial statements.” He is the author of a number of books, publications and methodological developments.


More details- Deputy General Director of Development Vector LLC, practicing auditor;

Information is being collected.

More details- certified professional practicing chief accountant;

Information is being collected.

More details- Candidate of Legal Sciences, Associate Professor. Judge of the Supreme Arbitration Court;

Information is being collected.

More details- Candidate of Economic Sciences;

Graduated from the Moscow Power Engineering Institute with a degree in design and production of radio equipment. Subsequently, she defended her Ph.D. thesis and was awarded the academic degree of Candidate of Economic Sciences. Total work experience in the field of accounting and auditing is about 30 years. Since 1992 - Financial Director of the auditing firm "NIKA". Author of books on accounting and taxation.


More details- Deputy Head of the Federal Tax Service;

Information is being collected.

More details- practicing lawyer in labor disputes;

Information is being collected.

More details- Doctor of Economic Sciences, Professor, ACCA;

Head of the Department of Accounting and Enterprise Finance, teacher-consultant at MSTU "MAMI" / Higher School of Finance and Management Russian Academy national economy and civil service under the President of the Russian Federation.

Academic degree:
Doctor of Economic Sciences, Professor.

Certificates and diplomas:
Certified Accountant Practitioner (CAP) Diploma;
CIPA Diploma (Financial and Management Accounting);
ACCA diploma in Russian (DipIFR).

Sphere of professional interests:
Work on training bank accountants to prepare reports under IFRS in connection with the program for transforming reporting into the IFRS format adopted in Russia;
Training under the DipIFR program (ASSA (rus)) 7 years;
Practical work on transforming reporting into the IFRS format of enterprises;
Laureate of the Soros competition for the best program By international standards financial statements.


More details- methodologist of the IPB of Russia;

Information is being collected.

More details- Doctor of Economics, Professor, First Vice-Rector of IEAU;

Doctor of Economics, First Vice-Rector of IEAU, Professor of the Department of Economics and Finance of IEAU. He has 14 years of scientific and pedagogical experience.

Education:
In 1998, Ryakhovsky D.I. graduated from the Moscow State Automobile and Highway Institute with a degree in Economics and Enterprise Management;
In 2002, he defended his thesis for the degree of Candidate of Economic Sciences at the Federal State Educational Institution of Higher Professional Education "State University of Management" on the topic: "Formation of a system of anti-crisis management of territory development";
In 2010, he defended his doctoral dissertation at the Federal State Educational Institution of Higher Professional Education " Financial Academy under the Government Russian Federation"on the topic: "Formation of methods for supporting the investment activities of organizations (theory and methodology)";
From 1998-2001 - work in tax authorities;
Since 1998, teaching at the Institute of Economics and Economics, MESI, IPK of the Civil Service of the Russian Civil Civil Service under the President of the Russian Federation, IFPA, etc.;
From 2001-2007 - Director of the educational and methodological center for the training of professional accountants and tax consultants at the Institute of Economics and Crisis Management, practicing tax consultant;
From 2005-2012 - Head of the Department of Finance, Accounting and Audit at the Institute of Economics and Crisis Management;
From 2007-present - Vice-Rector for Academic Affairs, Vice-Rector for Quality and advanced technologies, first vice-rector of the Institute of Economics and Crisis Management.

Member of the Committee on vocational education Institute of Professional Accountants of Russia and Institute of Professional Accountants of the Moscow Region.

Readable disciplines: « Legal regulation taxation in the Russian Federation", "Taxes and taxation", "Tax accounting and reporting", "Tax consulting", "Tax risks", "Tax planning", etc.

Conducts thematic seminars for professionals on taxation, tax control and tax disputes. Topics: “Tax optimization algorithms”, “Analysis of changes in tax legislation and application practice”, “Tax disputes and tax risks”, “Special tax regimes”.

He is a scientific supervisor of master's and candidate's theses, an organizer and an active participant in scientific and practical international and interuniversity conferences on economic topics.

Sphere scientific research- problems of taxation in Russia, reduction of tax risks, optimization of taxation, protectionism of investment processes, development of small businesses.

Author of 125 scientific and educational works, including the author (co-author) of 20 textbooks, of which 9 textbooks are certified as UMO, the most significant of them are “Management Accounting”, “Taxes and Taxation”, “Accounting and Analysis” bankruptcy" with the stamp of UMO, etc.

Has a high level of qualifications and great experience work experience: total work experience - 16 years, scientific and pedagogical work experience - 16 years, experience in taught disciplines - 16 years.

Disciplines taught: Taxes and taxation, corporate finance, finance.


More details- teacher at IEAU;

Information is being collected.

More details- teacher at IEAU;

Information is being collected.

More details Fedorchukova Svetlana Georgievna- Candidate of Economic Sciences, Professor.

1987-1993 - Faculty of Technology inorganic substances» Moscow Institute of Chemical Technology named after. DI. Mendeleev, specialty: technology of electrochemical production;
1993-1998 - Faculty of Economics and Entrepreneurship of the Moscow State Correspondence Institute of the Food Industry, specialty “management”.

Scientific and pedagogical experience over 16 years. Candidate of Economic Sciences.
Title of associate professor in the department of “Fundamentals of Entrepreneurship and Business.”

From 1998-2003 - worked as a junior, senior researcher, head. laboratory of the Federal State Unitary Enterprise "Institute of Microeconomics";
From September 2003 - June 2013 - worked as a senior teacher, associate professor, head. Department of "Fundamentals of Entrepreneurship and Business" of the Moscow Open state university;
August 29, 2013 (after the merger of MGOU with MAMI) - passed through a competitive selection for the position of professor in the department of “State and Municipal Administration” of the Institute of Economics and Management of the Moscow State Engineering University (MAMI);
From 2014 to 2015 - worked at the Department of Management and Financial Accounting of the V.S. Humanitarian-Economic Institute. Chernomyrdin Moscow State Engineering University (MAMI) as deputy head of the department, then acting. head department, and since January 2015, professor of the department.

Readable disciplines: Accounting (financial, management, the financial analysis), analysis of financial and economic activities, accounting financial reporting, analysis of financial statements, enterprise economics, finance and credit, state and municipal finance, budget planning, personnel management, quality management, crisis management, business planning, small business in the Russian Federation.

More than 20 work programs, more than 11 educational and methodological complexes have been developed, over the past five years 16 educational and methodological works have been published (of which tutorial with the stamp “Organization of labor of state and municipal employees”, “Theory of accounting”, “Quality management”, “Anti-crisis management”, “Accounting: laboratory workshop", "Business planning", " Budget planning", "State and municipal finances", etc.).

Entrepreneurship Research (2003-2013):
15 articles published;
The monograph “Woman Leader” has been published.

Research in the field of virtual economy (2013-present):
10 articles were published (of which 6 articles were published in publishing houses recommended by the Higher Attestation Commission);
The monograph “Woman in the Economy of the Future” has been published.

Training:
In 2015, she completed advanced training under the program “Author of an electronic course” at the Federal State Budgetary Educational Institution of Higher Professional Education “Izhevsk State Technical University named after M.T. Kalashnikov Institute of Additional Professional Education.



Having received Professional Accountant Certificate, you need to remember that he valid for three years.

Extending the validity of the Certificate is not a complicated procedure, but it requires compliance with a number of conditions. The certificate is renewed if its holder annually completes short-term advanced training courses (40 hours each). This ensures that the professional suitability of the chartered accountant remains at the same level.

Accountant certificate - documents received
Certificate of a professional accountant of the IPB of Russia, confirming the compliance of the applicant’s qualifications with the requirements of the 5th level of the Standard for the generalized labor function “Accounting” (code A).

TO accountant's certificate An appropriate application is issued indicating the specialization (accounting in commercial organizations or in state (municipal) institutions), containing a list of the following labor functions of an accountant:
code A/01.5 - Acceptance for accounting of primary accounting documents on the facts of the economic life of an economic entity;
code A/02.5 - Monetary measurement of accounting objects and current grouping of facts of economic life;
code A/03.5 - Final summary of the facts of economic life.

Chief accountant certificate - documents received
Certificate of a professional accountant of the IPB of Russia, confirming the compliance of the applicant’s qualifications with the requirements of the 6th level of the Labor Function Standard (code B/01.6) - “Preparation of accounting (financial) statements.”

TO certificate of chief accountant a corresponding application is issued indicating the specialization (accounting in commercial organizations or in state (municipal) institutions) for the labor function of the chief accountant: (code B/01.6) - “Preparation of accounting (financial) statements.” Certificate ch. accountant through additional testing, it can be supplemented with applications that confirm that the applicant’s qualifications meet the requirements Standard .

About the professional standard “Accountant”
The certificate of a professional accountant and membership in the largest association of accountants and auditors in Russia (IABR) is highly valued by employers when appointing candidates to leading positions in our country and abroad. IPBR is the only Russian association Accountants and Auditors, which is a member of IFAC (International Association of Professional Accountants).

IPB of Russia is vested with the powers of the CSC

On October 15, 2015, the Council for Professional Qualifications of the Financial Market vested the IPB of Russia with the powers of a qualification assessment center (QAC). This decision was approved National Council under the President of the Russian Federation for professional qualifications.

CTCs are one of essential elements system of independent assessment of qualifications, which is in its infancy. In particular, the functioning of the CSC is provided for by the draft law on the assessment of professional qualifications for compliance with professional standards, which was developed by the Russian Ministry of Labor.

An independent assessment of qualifications is intended to confirm that the applicant’s qualification level meets the requirements of the relevant professional standard. Such an assessment can only be carried out by organizations authorized by the CSC. An assessment carried out by organizations that are not CSCs cannot guarantee the reliability of the result to the employer and society, and therefore does not contribute to increasing the transparency of the labor market.

IPB Russia has many years of experience in certifying specialists in the field of accounting, successfully works as a subject of non-state regulation of accounting, and is able to operate in the constituent entities of the Russian Federation thanks to a wide corporate network. In addition, the IPB of Russia is the developer of the professional standard “Accountant” and currently carries out the functions of monitoring the application and clarification of its provisions. All these aspects were taken into account when vesting the IPB of Russia with the powers of the CSC.

Complete training and professional retraining possible in Institute of Economics and Crisis Management(Accredited member of the Institute of Professional Accountants and Auditors of Russia).

In May 2015, Federal Law No. 122-FZ “On Amendments to Labor Code RF and Articles 11 and 73 Federal Law “On Education in the Russian Federation”. The law supplemented the Labor Code of the Russian Federation with Article 195.3 “Procedure for the application of professional standards.”

In February 2015, the Russian Ministry of Labor approved professional standard for accountants:
Order of the Ministry of Labor of Russia dated December 22, 2014 N 1061n “On approval of the professional standard “Accountant” .

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