Requirements for the Chief Accountant of OJSC. Special requirements for the chief accountant are established in open joint-stock companies. Signature of the Chief Accountant in the bank card

"However, in the near future, the Ministry of Foreign Affairs of Russia plans to adjust the requirements for the qualification level of accounting workers, as well as clarify their labor functions. For this purpose, a draft new professional" Accountant "has already been prepared.

1. To accountants are likely to be presented the following requirements:

All-Russian Conference with the participation of representatives of the Ministry of Finance of Russia

"Accounting and reporting, legal
and financial issues of budget, government and autonomous institutions "

2. Requirements for the specialty of the main accountants are not planned to change - it can be any program for the "Economics and Management" group. Moreover, the standard will indicate the frequency of qualifications - at least 1 time in 3 years. Recall, in the current standard, the frequency of advanced training for the chief books is not defined.

Special requirements for education and experience are planning to present to the chief accountants with the function of compiling consolidated reporting, as well as in organizations with a branch network. For the remaining heads, the draft professandard provides for such requirements:

In it, he painted in detail the functions of accounting staff, and also gave claims to persons applying for this position. What are these requirements, and what are the consequences of making a business document, read in our article.

Education of employees of accounting

Consequently, the future accountant is obliged to complete college or college, to relieve in it from two to four years (in-depth preparation) or go through the relevant course consisting of somewhere out of 630 hours to get cherished crusts.

By the way, such courses can hold both educational institutions and autonomous non-profit organizations, as well as any legal entities that have licenses. It is clear that in this case Do not have to talk about the high quality of learning future accounting workers.

Even higher demands on the chief accountant. He is obliged to get higher or medium specialization. As we can understand, the actors of the act do not require the highest chubby professional Education. After all, the head of accounting can be a former auditor, and they are usually lawyers. Therefore, the head of accounting it is entitled to have a diploma, even technical university.

Further, Professandard speaks of the additional education of the chief. Mintrost has not yet given clarification on this issue. However, we will try to answer it logically. So, normative act Requires the head of the accounting department of additional professional professionals. They, in turn, are divided into training and retraining.

Advanced training is the receipt of additional knowledge by listeners, studying experience, an increase in professional skills, as well as skills in the framework of their position. This is not a new education. Therefore, reference to "advanced training" refers to the governing specialists already having higher and secondary vocational education in the accounting direction.

Another thing, if the employer decided to appoint a former auditor to the chief with a diploma of a law school or an employee with a non-core higher education. It's not to do without a "professional retraining", when a person receives knowledge, skills and skills for a new type of professional activity. In fact, this is a simplified receipt of second education.

The disadvantages of the document include the fact that he says nothing about persons with unfinishedtop profile education. It turns out that a citizen with secondary vocational education can be the chief, and a person with an unfinished top in the same direction is not. It is illogical and unfair. After all, many accountants study in absentia and the fourth (and even the third) course have the necessary experience.

Experience for posting posts

Based on the clarification of the Ministry of Labor, the applicant with an average profile special education is entitled to take the position of an accountant immediately after technical school or college. But a person with additional vocational education should have at least three years of work experience in the field of accounting and control.

As for the Glavbuch. If he has a university diploma, then accounting work should be at least three of the five years preceding the appointment to the position. But if there is no diploma, he must work out in the field of accounting five of the last seven years.

Is it necessary to execute the standard?

Obey the standards of the professandard are obliged state bodies, public and non-public joint-stock companies, banks, insurance companies, non-state pension funds and a number of other organizations.

If this is a private entrepreneur, or a firm registered in the LTD form, then it is not necessary to fulfill the requirements of the standard. We emphasize - "until".

Because very soon the legislator will contribute to the TK of the Russian Federation Article 195.2, where will describe the status of the professor. And then the employer will take only those specialists, education and skills that meet the requirements of these documents.

Causes of the introduction of professional standard

The system of education that pretended in the USSR did not provide for mass preparation of accountants for commercial organizations. There was no need for this. However, the stormy market reforms of the 90s caused a wide need for not just in economists and planners, namely in employees of accounting. As a result, accountants became people without a specialized education and experience. This led to serious errors in accounting and even to tax crimes. However, in the middle of the "zero", the situation was recovered and the market received a sufficient number of competent specialists. As a result, the need to standardize the requirements for posts, to remove extra employees from the market (mainly pre-expensive or retirement age) and improve the qualifications of the remaining.

The consequences of the introduction of Prof.

Increasing the requirements for persons holding posts in accounting will lead to an increase in salaries of qualified personnel. So in cities - million average salary A professional accountant is already from 30,000 rubles and higher, and the chief accountant is from 70,000 rubles.

In addition, new requirements for education are beneficial to organizations providing services to the field of training. After the introduction of standards, they noted the increase in the number of persons who applied to them for retraining or advanced training. Naturally, it is not done for free, which also increases the cost of personnel in the labor market.

Under these conditions, a small business becomes unprofitable to take on the work of high-class, but expensive specialists, pay them huge salaries, deduct money to the Pension Fund and FSS.

Therefore, more and more private entrepreneurs are referred to accounting In specialized companies like ours. And we think that in the near future this trend will continue.

Requirements for accountant

The Ministry of Commmational letter recalled the professional standard "Accountant", approved by order of the Ministry of Labor of the Russian Federation dated December 22, 2014 No. 1061n (hereinafter referred to as standard). Since the application of this standard causes many questions, officials decided to clarify some points.

So, in accordance with the standards, each accountant, at a minimum, must have a secondary special education in the direction of training "Economics and Management". Work experience is not important. If there is no profile education, then there must be additional professional formation (for example, courses) plus the experience of at least three years in the field of accounting and control (assistant accountant, account, the table, etc.).

Considering the summary of applicants to the position of an accountant, the company, according to the Ministry of Labor, should take into account the requirements of the standard. However, officials did not clarify whether to follow these requirements.

Questions arise:

· is it possible to hire a person who does not meet these requirements;

· what to do with already working accountants that are well coped with their responsibilities, but the standard does not match;

· it is possible to dismiss the accountant, "closing" to the inconsistency of the standard. For example, if this accountant does not work very well, but there are no formal reasons for his dismissal.

· Requirements of the Law "On Accounting"

Requirements for chief accountants (or other officialswhich accounts for accounting) are provided for in paragraph 4 of Article 7 of the Federal Law No. 402-FZ "On Accounting" (hereinafter - Law No. 402-FZ). They have to:

· have higher education;

· have experience related to accounting, accounting (financial) reporting or with audit activities, not less than three years from the last five calendar years. And in the absence of higher education in the field of accounting and audit - at least five years from the last seven calendar years;

· do not have an incomplete or outstanding criminal record for crimes in the field of economics.

Moreover, these requirements are mandatory only for chief heads:

· Public JSC;

· insurance organizations and non-state pension funds, joint stock investment funds, managing companies of mutual investment funds; other economic Subjects, securities which are allowed to appeal at organized trading (with the exception of credit institutions);

· government management bodies extrabudgetary funds, state territorial extrabudgetary funds.

In other words, Law No. 402-FZ establishes requirements for chief accountants only for some categories legal entities. These requirements do not include, for example, to accountants in Ltd. or non-public JSC.

At the same time, in Law No. 402-FZ, there is a reservation - others federal laws Additional requirements for the Chief Accountant may be established (clause 5 of Article 7 of Law No. 402-FZ). For instance, special conditions Provided for accountants for clearing organizations (Art. 6 of the Federal Law of 07.02.2011 No. 7-FZ "On Clearing, Clearing Activities and Central Counterparty"). Also special requirements are established for the main accountants. credit organizations And nonsense financial organizations (clause 7 of Article 7 of Law No. 402-FZ).

Requirements Prof.

Standard entered into force on February 7, 2015. It places the following minimum requirements. Accountant (not the main) must have a secondary vocational education - middle-level specialist training programs. Either additional trade uniforms for special programs plus work experience in the field of accounting and control at least three years.

The chief accountant must have:

· higher or secondary vocational education, or to master additional professional programs - advanced training programs, professional retraining programs;

· experience - at least five years from the last seven calendar years of work related to accounting, drawing up accounting (financial) reporting or with audit activities. And in the presence of higher education - at least three years from the last five calendar years.

Note, the standard establishes the rules for accountants of all Jurlitz, not highlighting certain categories of organizations.

Is it necessary to follow the standard

For most companies, the use of promotes is currently wearing a recommendation. The exceptions are cases where the position is related to the provision with the provision of benefits and compensation or to work in this position there are limitations. Only a specialist corresponding to the requirements of the standard or qualifying directories can occupy it. At the same time, in the employment contract, the position should be specified as it is called in the standard (Art. 57 of the Labor Code of the Russian Federation).

From July 1, 2016 will come into force new article 195.3 of the Labor Code of the Russian Federation (introduced by Federal Law of 02.05.2015 No. 122-FZ, hereinafter - Law No. 122-FZ). It says that if Labor Code RF, other federal laws, other regulatory legal acts Requirements for qualifications needed by an employee to perform a certain employment function, professional standards in terms of these requirements are required for employers' application. From this norm, we can conclude that only those requirements of the professor members are considered to be compulsory, which are provided for by the Labor Code of the Russian Federation, or federal laws, or other regulatory acts.

Separately, the Government of the Russian Federation will establish the features of the application of professionals for employees of state extrabudgetary funds, state or municipal institutions, unitary enterprises, state corporations, state-owned companies, as well as economic societies, more than 50 percent of shares (shares) in the authorized capital of which is in state or municipal property ( . 4 of Law No. 122-FZ).

In our opinion, an ordinary commercial company may adopt an accountant of a specialist who does not meet the standard (if the requirements for it and its employees are not prescribed in any laws). Another question is whether a person who has no work experience or relevant education is needed.

Is the "non-standard" reason for dismissal

Exhaustive list of reasons for termination labor contract At the initiative of the employer, it is shown in Article 81 of the Labor Code of the Russian Federation. One of them is the inconsistency of the employee of the employed position or the work performed due to insufficient qualifications confirmed by the results of certification. But with the reservation - "due to insufficient qualifications confirmed by the results of the certification" (paragraph 3 of Art. 81 of the Labor Code of the Russian Federation).

In other words, if the accountant successfully passed the certification and conscientiously fulfills his duties, then it is impossible to dismiss it due to non-compliance. This occasion for dismissal of the Labor Code of the Russian Federation is not provided. If his work is displeased, then for termination of the contract, it is necessary to look for other reasons.

Details

Requirements are put forward to any profession. There are your requirements and accountants. Requirements for education, qualifications, requirements for position and, of course, age.

Accountant - the desired specialty in the age of developed economic and financial relations. Accountants work everywhere. In any, even the smallest enterprise, not to mention the large, required to count financial expenses, parishes, accrue wages workers. So, accordingly, you need a person who would spend all these operations, that is, an accountant.

What are the requirements for an accountant?

It so happened that a number of requirements are put forward to each profession. What are the requirements for an accountant?

1. First, a candidate for the position of an accountant must have an appropriate education - university or technical school.
2. Secondly, priority in a device for work from a specialist with a diploma graduate of the university.
3. Thirdly, the specialist must have a qualifying discharge, which is confirmed once every five years.
4. Fourth, a person who claims to position should be familiar with russian system accounting.
5. Fifth, necessarily knowledge of the personal computer and the ability to work in various office programs.

Accountant requirements may vary, which depends on the specifics of the enterprise.

Accountant: Qualifications Requirements

Specificity of work accountant nominates relevant qualification requirements. Accountant: Qualifications Requirements - this is:

• Requirements with a specialist of the category - the appropriate higher education, the possibility of improving the qualifications after the annual experience of the work of the category II accountant.
• Requirements for Accounting II Categories - Higher Education. At the expiration of the calendar year of work, an accountant is an increase in qualification.
• Requirements for the qualification category of the younger accountant are a higher education or a vocational one. Work in the accounting system makes it possible to improve the qualifications.

What are the requirements for the education of an accountant?

When admission to the work of an accounting specialist, employers, first of all, evaluate the education of an accountant, and only then skills and personal qualities. An accountant's education should be higher and profile, as, such a specialist professional and has a broader spectrum of accounting knowledge, can work with a large turnover of documents, owns computer literacy. Specialists with medium profile education can also be hired, but less paid.

What are the requirements for an accountant post?

When admission to work to applicants, certain requirements are put forward to the accountant:

• The candidate for the position should be a secondary vocational education. Higher education of the applicant in the specialty "Accounting" will be an advantage for receiving a vacant place.
• The future accountant must own special computer programs.
• The advantage is given to the applicant with work experience, as he is familiar with accounting standards.

When applying for work, enterprises are evaluated by the personal qualities of a specialist, in particular, the ability to work with a large flow of information. During test period Experience, efficiency, decency of a specialist is evaluated. Accountant, who passed all the "tests", can count on a permanent job.

Accountant: Qualification Requirements

Professional accountant must have certain skills confirming its qualifications.

Accountant: Qualification requirements are:

• The ability to work in the system of multi-level tasks, that is, perform not only your duties, but be able to give competent lawyer consulting on accounting issues.
• Professional accountant should be a sign of civil and labor law.
• Many must be subject to modern specialist computer programs, in particular, accounting programs of different levels, personal accounting program electronic variant Reporting, Excel and ability to use an electronic digital signature.

What are the requirements for the profession of an accountant?

To the profession, an accountant is highlighted by professional requirements (availability of special economic Education and knowledge of the accounting system), as well as personal qualities (the ability to work with a large flow of information). Payments to the accountant profession is to be a responsible and executive specialist, refer to their duties seriously, to strive to improve their skills (monitor changes in accounting rules and Timely undergo training courses). A good specialist always has opportunities for career growth.

Chief Accountant - an employee who lay a number of responsible tasks regarding reporting and accounting Policy. He needs strictly obstinate the content of regulatory acts and have certain professional knowledge. therefore to the post of chief accountant Requirements - Special. Consider them.

Features of the profession and main criteria

The chief accountant is a guiding position, not everyone is capable of occupy. Organizations set their set of requirements for the position under consideration. The influence on them is different factors:

• specificity of activity;
• sectoral affiliation;
• organizational and legal structure;
• state number;
• management style;
• the objectives of the company and much more.

These factors differ, but remains unchanged education requirement for chief accountant: It must be higher, economic. It is also necessary to have an employment experience in such activities - from 5 years.

What should a specialist know and be able to know

Others qualification requirements for the Chief Accountant:

• competent document management in compliance with all rules;
• design knowledge accounting operations, financial calculations with debtors and creditors, the rules of inventory;
• understanding methods for analyzing the financial and economic activities of the enterprise;
• perform the tasks taking into account the profile and structure of the organization.

Requirements when taking a chief accountant to work

The list of skills and knowledge required from the candidate establishes an employer. They depend on the size of the enterprise and the type of activity.

For example, in the holding of the heads should:

• control reporting (tax and accounting);
• monitor the work of subordinates;
• engage in planning tax payment.

Requirements for the Chief Accountant of 2016

When determining the circle of requirements for an accounting specialist apply the norms of Art. 195.3 TK RF. It needs to be guided by two documents:

1. Professional standard, approved by order Mintruda number 1061n;
2. Qualifying reference book.

They can apply any enterprises as a sample. Based on them can specifically determine requirements for the work of the chief accountant:

• practical experience;
• labor functions;
• the need to undergo additional training;
• responsibilities.

The second document can use not only large, but also small enterprises. The organizational and legal structure of the value does not have.