How to get a certificate of a chief accountant? Training and requirements. Procedure and requirements for applicants for certification of professional accountants

Attention! All documents (including a receipt for exam payment) are provided in the first three days from the beginning of classes.

1. Application for membership in the Full Members of the IPB Russia
2. Application for membership in the IPB of the Moscow region
3. Application for certification
4. Application for entering information into single register professional accountants of Russia
5. Education document: a copy of the education diploma.
6. Documents confirming the length of service in the required positions: a copy of the work book, an extract from the work book, as well as other documents confirming work experience in the required positions, in the absence of the necessary work experience: a copy of the part-time employment contract, certificate of part-time work, if necessary, a certificate from the place of work.

   Documents are certified official authorized to perform this function. Certification of documents by the applicant himself is not allowed.

   A copy of the completed pages of the work book must be stitched and fastened with an indication of the number of pages and certified by the seal of the organization (enterprise) that issued the copy of the document.

   If a copy of the work book is not stitched, then each page is certified.

   Workbook insert. When providing information about the length of service indicated in the insert in the work book, the first page of the insert is not required if there is an entry in the work book about the issue of the insert with the corresponding number.

   Change of surname. If there is an entry in the work book about the change of surname, a copy of the document confirming the change of surname is not required. In this case, the entry in the work book about the change of surname must be certified by the seal of the organization and signed by the official who made the change. The record must contain the following information: series, number and date of issue of the document on the change of surname (for example, a certificate of marriage, divorce, change of name). In the absence or incorrect entry in the work book about the change of the surname, it is necessary to provide a photocopy of the document confirming the change of the surname.

7. A copy of the passport in 2 copies (copies of the passport pages containing data on the issuance of a passport, full name, date of birth and registration at the place of residence)
8. A copy of the payment document confirming the payment of the entrance fee to TIPB with the correct purpose of the payment.

   The admission fee to the IPB is paid by the candidate independently.

9. Three 3x4 photographs (color, matte, no corner).

Information on documents, application forms, contributions can be found on the website of the Institute of Professional Accountants of the Moscow Region (www.ipbmr.ru).

Accounting professionals play important role in the efficient management of an enterprise or company. Specialized education and professional experience of an accountant contribute to a well-grounded and structured workflow that reflects the economic operations of an economic entity.

Is it obligatory to have a certificate

The order of the Ministry of Finance of the Russian Federation of January 13, 2000 introduced the mandatory provision of accountant certificate data in a number of forms of financial and economic reporting. A year later, the regulator clarified that this data could not be requested by the tax service. So, the presence of a certificate fell into the category of recommendations.

With regard to chief accountants, there are a number of qualification restrictions provided for by the Accounting Law. Professional standard "Accountant" implies mandatory compliance with the following conditions:

• Specialized education combined with additional qualification programs;
• Five years of employment in accounting for the past seven years.

The professional standard left for the head of the business entity a decision on additional qualification and reputation requirements for applicants for the position of chief accountant. Certification of a professional accountant falls into the category of additional qualification programs, although it is not mandatory.

HR specialists, business leaders express their own requirements for applicants, based on changing market conditions and acting in the interests of the company.

Why do you need a document

The professional development program organized by the Institute of Professional Accountants of Russia (hereinafter IPBR) in 1997 has been successfully operating to this day. Started in 1998 Federal program reforming accounting standards confirmed the timeliness of the IPDI's actions.

The presence of a certificate of a professional accountant favorably positions the specialist against the background of other applicants and testifies to his competence.

The ever-changing market environment encourages CEOs to stay ahead of the curve. Possession of a certificate opens up broad prospects in terms of employment, promotion wages, achievements professional success... The reputation of the IBRD in the international community plays a significant role in this.

Where to get a certificate

Many experts believe that in the near future this document will become a legitimate argument for confirming professionalism in accordance with Article 195.1 of the Labor Code of the Russian Federation. Accredited centers, referred to as corporate members of the IPBR, have gained widespread demand on a federal scale.

You should carefully read the legal documents of the selected center for:

1. Availability of a license for training;
2. Accreditation with the IPBR.

Features of the professional standard

National system professional qualifications v Russian Federation carries out independent assessment specialists in accordance with an extensive regulatory framework.

The professional standards that came into force in July 2016 provide for the qualification compliance of the employee with the position held. According to the "Law on Accounting" (No. 407-ФЗ dated 06.12.2011), an applicant for the post of chief accountant must meet a number of requirements:

• Specialized education combined with additional qualification programs;
• Five years of employment in accounting for the past seven years.

There is a certain discrepancy between the professional standard and the qualification reference book in relation to the heads of the financial and economic division. On the one hand, the presence of a profile higher education, on the other hand, its absence is compensated by professional experience and qualification courses.

About preparation for certification and the procedure for conducting the exam

Preparation for certification exams is included in the academic hours of study. Their number ranges from 80-260, depending on the chosen course. The applicant can prepare independently. All students receive methodological and tutorials, normative collections.

Preparation for exams is based on test tasks that are contained in each section. Each question offers four possible answers. Students take two exams:

1. Intermediate;
2. Qualifying.

Written-oral or distance exams are leased at the training center or on the IPBR website. The second exam takes place only in full-time at the place of registration. The results protocol is approved by the Russian IPI Certification Commission.

No more than two attempts are allowed. If the student does not confirm his knowledge, he can apply for a certificate of a practicing accountant or resume the program.

Obtaining an IPBR certificate

System additional education based on international standards. Obtaining a qualification document is the starting point for constant updating of knowledge. Graduates renew their certificate annually after updating the knowledge base in an annual 40-hour course.

Information support and membership in the community turn the document from another "crust" into a proof of competence, a symbol of belonging to a cohort of Russian professionals and international recognition. The conclusion of the examination committee confirms the compliance of the owner with the latest requirements of the Professional Standard.

Summing up

On the one hand, "Certificate" is a prestigious piece of paper that adds weight to a resume. On the other hand, it is a good cash cow that needs nourishment from a personal budget. It is possible that “someone” (see Google) came up with the ingenious idea of ​​enrichment in the process of creating a special caste of accountants. And at some point there was a high probability of creating a legal "obligation". However, some of the "Duma members" hacked down the bill. The adherents of the idea put this into specious explanations about the need for preparation, consideration in committees, and so on. There are rumors that by 2020 the idea will overcome the process of debate and debate among lawmakers. And the law, after all, is "on two ends" and it is possible that an experienced chief accountant will be lucky with the employer and will not have to tear off the hard earned money for a prestigious crust. Or you will be unlucky and will have to give way to an inexperienced holder of an expensive certificate.

Despite the fact that, according to the law, the presence of a certificate of an accountant is not considered mandatory, disputes about how much an accountant needs it are still ongoing. We asked the St. Petersburg accountants what they thought about the certificate, and received a rather unexpected result.

A bit of history

The professional accountant certificate is issued by the Institute of Professional Accountants of Russia (IPBR). Back in 1997, the IPBR organized refresher courses for accountants and began to issue certificates of professional accountants with the seal of the Ministry of Finance of Russia. In 2000, by order of the Ministry of Finance of Russia dated January 13, 2000 No. 4n, new forms were approved accounting statements, in which the accountant was required to indicate the data of his qualification professional certificate. But a few months later, a letter from the Ministry of Taxes and Duties of Russia dated 20.04.01 No. AS-6-16 / 332 was issued with an explanation that tax inspectorates have no right to demand a certificate from an accountant. Since then new official documents obliging an accountant to have a certificate did not appear. And although in recent times the legislative bodies are actively discussing the possibility of introducing compulsory certification of professional accountants, while the main argument for obtaining a certificate remains the requirement of employers.

Why does an employer need a certificate?

Indeed, in most of the job postings for chief accountants, employers require a professional certificate. “I am a chief accountant, I changed my job six months ago,” says Irina, chief accountant. - I have no certificate. And here's what's interesting. On good places almost everywhere a certificate was required, especially with regard to employment agencies. They (agencies) sifted everyone through this filter - “higher economic or accounting education, at least three years of experience, certificate”. That is, my resume was not automatically considered. "

“The current certificate of the 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 of the “Finance and Banking” department of the “ANCOR” company. “A certified accountant must undergo training, improve his qualifications annually, and, accordingly, he is aware of all the 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 they did not help, and 43 percent of those surveyed, on the contrary, considered it useful. As you can see, the gap is not that big. True, you can often hear a negative opinion. Accountants complain about the unjustified high cost of training, the compulsory need to renew the certificate and at the same time become a member of the IPBR, paying membership fees.

“I believe that the IPBR professional accountant certificate is a feeding trough for officials,” says Anna Vasilyeva, chief accountant of the leasing company. - It's just pumping out money for issuing useless bills. Although many employers consider these pieces of paper to be a plus for candidates, in fact, there is very little sense from these courses. I have a certificate - at one time I succumbed to fashion. Now every year, so that he does not get lost, I pay contributions to the IPBR and go through a completely useless so-called “advanced training”. "

Many, on the contrary, consider the attestation necessary, arguing this with a high level of knowledge. Svetlana Petrova, the chief accountant of the wholesale trading company: “I am currently going through 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 classroom significantly expands my professional horizons, because my specialization is narrow, and here they talk about other types of activities. Besides, I really like the lectures of the teachers. All lectures are built on practical material, specific life situations". 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. Simply, many accountants do not know that professional accounting courses are not only accounting, but also the basics of civil legislation, financial management, the basics of auditing, and so on. This, of course, is not what is needed in everyday work, but what is sometimes very useful to “get out of your sleeve” in order to confirm your high qualifications and a large salary. "

Now every accountant decides for himself whether he needs a certificate or not. And, most likely, the truth is somewhere in between. One can agree that he is not a guarantor at all professional growth, but at the same time the certificate - good opportunity to gain versatile systematic knowledge and regularly improve their qualifications.

For your information

Who can get a professional accountant certificate?

Accountant:
- having a higher economic accounting education or a candidate (doctor) degree of sciences in the specialty "Accounting, statistics" (direction "Accounting, analysis and audit");
- who has worked for at least three years in the position of the chief accountant or the head of the financial service (or their deputies), in other managerial positions requiring knowledge of accounting, as well as a consultant or teacher in accounting;
– trained under the "240 hours" program and successfully passed the qualifying exam.

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

It is necessary to undergo compulsory professional (educational) training in the amount of 240 hours according to the training and certification program for professional accountants in one of the 13 training centers accredited by SZTIPB and pass exams. Professional training goes in the following areas: chief accountant, accountant-consultant (expert), financial manager (manager), financial expert-consultant. Addresses and contact numbers training centers, as well as the procedure for submitting documents, you will find on the website of the SZTIPB - http://ipb.spb.ru.

How is the exam going?

The exam is conducted in two stages. The first stage is a written-oral examination. It is carried out jointly by the territorial institute and the educational and methodological center, which provides training for applicants. According to the result of the first exam, the applicant is admitted or not admitted to the next exam. The second stage is a written examination. Conducted by SZTIPB jointly with IPBR. The results of the exam are summed up by the IPBR, which makes a decision on the issuance of a professional accountant's certificate to the applicant.

How is the certificate renewed?

Obtained by a professional accountant qualification certificate valid for five years. To extend its validity period, the owner of the certificate must be a member of the Institute of Professional Accountants, and also undergo an annual professional development in the amount of at least 40 hours per year.

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 operate, and since July 1 of last year, amendments 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 can you get a certificate of a professional accountant in 2019

Recall that certification is a procedure, as a result of which the compliance of a particular specialist with a certain qualification is confirmed - all this remains relevant for 2019. If we put aside a lot of subtleties and nuances, it turns out that the certificate confirms the right of a person to work in this specialty.

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

Having received a certificate, a specialist thereby confirms that his knowledge fully corresponds to the professional standards of the association of specialists in a particular profession. In 2019, in Russia, a certificate of accountants can be obtained, for example, at the National Committee of Accountants, Financiers and Economists or at the Institute of Professional Accountants.

To obtain a professional accountant certificate in 2019, you need to have, firstly, a basic economic Education, and secondly, a certain work experience. Each of the organizations establishes its own certification rules - the state does not deal with this procedure, shifting the issuance of certificates onto the shoulders of professional organizations.

In the Institute of Professional Accountants, in order to obtain a certificate, you must pass 2 exams. The first is a written-oral exam, which lasts 3 hours. The questions asked here are fully consistent with the programs for training a professional accountant, and certain adjustments are constantly being made to them in order to increase their relevance. The questions asked at the exam take into account all new regulatory documents - this allows, in the end, to obtain an objective assessment of the applicant's knowledge for obtaining a certificate.

Based on the results of this exam, the members of the examination certification commission determine the level of preparation of the persons being examined and decide on their admission to the next stage, which is testing. The test offered to examinees has several blocks of 10 questions. After passing the tests, an overall assessment of the examinee is displayed, after which a decision is made to issue a certificate.

The National Committee of Accountants, Financiers and Economists has a slightly different approach - here the members of the attestation commission consider the documents submitted by the applicant, assess its qualities as applied to the profession, both personal and professional, and bring it all up for peer discussion. The Commission assesses the activities of the applicant for obtaining a certificate on the basis of his compliance with the requirements for the position held, as well as the effectiveness of the performance of direct duties. In addition, a number of very important moments in the work of an accountant are taken into account, after which the members of the commission make a decision by open voting.

Features of the professional standard "Accountant" in terms of their application from July 2019

Now let's talk in more detail about the professional standards developed by the Ministry of Labor. An occupational standard describes the qualifications that an employee must possess when engaged in a particular type of professional activity.

According to article 15 Labor Code, the specialty determines the labor function, while the qualification is a reflection of the level of skill within the specialty. Accordingly, the Ministry of Labor, introducing the professional standard "Accountant", thereby establishes the qualifications that are needed to work in this specialty.

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

• engage in the preparation of accounting records;
• prepare consolidated financial statements (according to IFRS);
• exercise internal control over accounting and preparation of accounting records (or financial statements);
• keep tax records, as well as engage in tax planning and 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. In principle, such a decision by the Ministry of Labor can be called fair, since the resulting tax accounting the amounts will certainly be displayed on 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 prescribes that in documents such as a work book and labor contract, the chief accountant should be called the only specialist who is engaged in the preparation of reports at the enterprise. Meanwhile, an ordinary accountant, in accordance with the professional standard, should be engaged in generalizing the facts of the economic life conducted by the subject of economic activity.

It will be expedient for the employer to differentiate the qualifications of the accountants working for him. It should provide for the presence in the staff of such positions as the accountant of the site, who will deal with the accounting of materials, fixed assets, calculations, and so on, an accountant-trainee (assistant accountant), a senior accountant. At the same time, for each category, the scope of its duties should be described in detail in the corresponding job description.

Generally speaking, the professional standard "Accountant", developed by the Ministry of Labor, requires professional qualities and the knowledge of specialists in this profession - both rank and file, and the main ones - the highest possible requirements.

Each of the specialists, guided by the current professional standard, can determine for themselves some specific directions for improving their own professional qualifications. In particular, today an accountant needs to know the basics of current legislation in such areas as health and social insurance, archives. 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 compulsory knowledge of IFRS. Consolidated financial statements are prepared by the chief accountant by transforming those contained in the Russian rules accounting registers to data. There are also a number of rather high requirements regarding the knowledge of an accountant. It is worth noting here that the Ministry of Labor has not provided for any reduction in punks requirements for specialists who keep records in special conditions. tax regimes, or in small businesses.

The professional standard "Accountant" was developed by NP IPB of Russia and operates since February 2015... At the same time, the official documents prescribing the obligatory presence of a certificate for an accountant have not been approved at the moment.

By law, membership of the accountant in the IPA (the organization that developed this standard) is not required, however, the question of whether a candidate has a certificate is asked at an interview in 90% of cases... This document worries recruitment agencies even more - their representatives do not hide the fact that they consider only certified candidates, considering them to be more literate.

Why do you need a document?

The employee is not required to have a certificate. But it is better if this document is available. Certified specialists who have become members of the IPB ("Institute of Professional Accountants") of Russia are more in demand in the modern labor market. According to the developers of the standard, the presence of a certificate confirms that the level of qualification of a specialist corresponds to the position held.

Other advantages of having a passport:

• systematization and expansion of skills and knowledge;
• open access to the most up-to-date information;
• career and personal growth prospects;
• ability to withstand competition;
• a gradual increase in income levels;
• the opportunity to make useful acquaintances.

The situation on the labor market today is such that it is always easier for a certified job seeker to get a good job or get a promotion.

The professional standard is useful not only for employees, but also for employers. It can be used when working with personnel, for organizing training of working personnel, when compiling job descriptions and other documentation.

Where to get a passport?

The certification is carried out by the IPI of Russia. To obtain a document, a specialist must undergo appropriate training in one of the accredited training centers, and then pass an exam, which consists of two parts.

To enroll in studies, you will need to prepare a diploma, a duplicate of a work book with the stamp and signature of the employer, 2 photographs 3x4. It is also necessary to attach a document confirming the payment.

Features of the professional standard "Accountant" and types of certificates

The professional standard regulates the activities of an accountant and chief accountant in organizations of all forms of ownership. The document includes general information and information about the developer of this document, as well as a description and characteristics of the functions that the employee usually performs in such a position. Special attention is paid to this point. The authors of the standard set out requirements for education, experience, necessary knowledge and skills... To a separate table compulsory professional skills that must be owned by specialists applying for a certificate, such as:

1. preparation and verification of primary accounting documents;
2. distribution of the budget, control of incoming funds;
3. tax accounting at the enterprise;
4. financial analysis of the enterprise;
5. distribution of duties between other employees and others.

The specialist must be able to use computer and software and office equipment, know the norms of legislation in the field of taxes and fees and have extensive knowledge of related industries.

To pass certification, you need a higher or secondary vocational accounting education. It is compulsory to pass the qualifying exam. In addition, the chief accountant must have at least 3 years of experience in a similar position. The specialist is issued:

• accountant's certificate(qualification of a specialist of the 5th level of the professional standard) on the generalized labor function "Accounting";

• Chief Accountant certificate(qualification 6th level) for the labor function "Drawing up and submitting financial statements of an economic entity".

Exam preparation and procedure

Preparation is carried out with the participation specialized organizations- educational and methodological centers that not only offer classroom and out-of-class interactions, but also organize practical webinars and seminars, inform specialists about all relevant changes in the current legislation.

The duration of training is determined by a specific program, developed and approved on the basis of professional standards.

The exam itself is carried out in two consecutive stages: written-oral and written exam, which can be started only after successfully overcoming the first test. The first stage is carried out territorial institute and educational and methodological training center specialists together. The IPB is responsible for summing up the results after the second part.

Obtaining a certificate

After passing the exam, a Certificate of Accountant of the Institute of Professional Accountants and Auditors of Russia.

Block If the candidate passed most of the tests, but did not get points on the qualifying exam, he is entitled to retake any part of the examduring the calendar yearfree of charge.

Analysis of the standard in action showed that the attitude of employees and applicants to it is ambiguous.

• It is believed that obtaining a certificate is an extra waste of money that the document is not a guarantee that the specialist who entered your service will be sufficiently qualified.
• There are also supporters who claim that training really contributes to the renewal and systematization of valuable knowledge... There are more positive reviews. Accountants admit that membership in the NP IPB Russia helps them not to be afraid of competition.

One way or another, in general, compliance with this rule is advisory in nature (regardless of the form of ownership of the organization).

Block The presence of a certificate must be observed by organizations whose activities are regulated by federal legislation (based on article 195.3 of the Labor Code of the Russian Federation).

These include: NPFs, insurance companies, PJSCs (except for credit), organizations whose activities include the management of state non-budgetary funds and many others. In other cases, the employer can apply this professional standard at his own discretion.