Self-preparation kit for the exam for the professional accountant certificate in commercial organizations

What to expect

The main reason for progress in this area is the Law on independent assessment of qualifications dated July 3, 2016 No. 238-FZ. It will come into effect in 2017. Also see: Independent Worker Assessment: What You Need to Know. Let us reassure you right away: it does not provide for mandatory certification of accountants. And in general it is built on a voluntary basis. A person can undergo certification as an accountant only of his own free will or at the request of his employer.

Since 2021, independent assessment centers have been preparing professional certification of accountants. This phrase also hides the fact that they charge money for their services in training and certifying professional accountants.

At the same time, the organization that sent the accountant for professional certification will be able to take into account the corresponding costs. And if the accountant decides to undergo certification himself, he is guaranteed an income tax deduction. In addition, on the appointed day, the accountant will be released from work with pay for the entire time.

The Accounting Law does not require that an accountant/chief accountant be certified.

Features of the professional standard “Accountant” in terms of their application from July 2021

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 professional activity must have.

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 an economic entity. Clarifying this generalized function, it should be noted that in 2021 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

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 2021 clearly prescribes that in documents such as a work book and an employment contract, the only specialist who is involved in reporting at the enterprise should be called the chief accountant. 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, archiving. 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 compiled by the chief accountant by transforming the data contained in the accounting registers compiled according to Russian rules. 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 has not provided for any reduction in punk requirements for specialists keeping records under special tax regimes, or in small enterprises.

Certification of an accountant in a budgetary institution

Law No. 238-FZ does not cover issues of certification of budget accountants. But only those who have the status of civil servants. Therefore, independent qualification assessment centers of the new format will generally not prepare questions for certification of an accountant of a budgetary institution.

During the certification period, the employee is released from work duties, while maintaining his earnings. The employer can, on his own initiative, send an employee to such a center to ensure his professional suitability. But this requires the consent of the employee himself. In this case, the company will bear the costs itself. These norms are prescribed in Art. 187 Labor Code of the Russian Federation.

How the law regulates the mandatory certification procedure

In Art. 81 of the Labor Code of the Russian Federation stipulates that the procedure for conducting certification is established by regulatory legal acts containing labor law norms and internal documents of the enterprise. Internal certification documents are adopted in the manner established in the organization, but taking into account the opinion of the representative body of employees.

Mandatory certification of public sector employees is carried out on the basis of regulations developed for these purposes and according to the procedures provided for therein. A commercial organization has the right to develop its own methodology for testing knowledge, skills, moral and volitional qualities. The legislation imposes only 2 restrictions on both the inspection itself and its consequences.

According to paragraphs. 2–3 tbsp. 82 of the Labor Code of the Russian Federation, the employer is obliged to:

• include a trade union representative on the certification commission if the result of the certification may lead to dismissal;
• take into account the motivated opinion of the trade union if the dismissal affected a trade union member.

Since according to Art. 423 of the Labor Code of the Russian Federation in labor relations it is permissible to apply regulations of the USSR, if they have not been officially repealed; when conducting certification, you can be guided by the provision “On the procedure for certification of managers, engineering and technical workers and other specialists” (approved by the resolution of the State Committee for Science and Technology of the USSR and the State Committee for Labor of the USSR dated 05.10.1973 No. 470/267). Usually it is this that is taken as the basis when developing the enterprise’s own regulations.

How will they evaluate

Before passing the certification, some accountants search the Internet for answers to questions and answers to the certification of accountants in 2018. Please note that there is only one form of knowledge assessment – ​​an exam, which includes a number of tasks.

The Council for Professional Qualifications of the Financial Market has posted on its official website a list of organizations recommended as CSCs. They are included in the federal register and have the right to certify accountants for compliance with professional standards.

For an employee to pass certification as an accountant:

• enter into an agreement with an organization - a qualification assessment center;
• enter into an agreement on an independent assessment of qualifications with the employee himself. There is no approved form of the agreement, so draw it up in any form (Part 2 of Article 197 of the Labor Code of the Russian Federation);
• issue an order to send for certification.

From Article 187 of the Labor Code of the Russian Federation, we can conclude that examiners draw questions and answers for the certification of an accountant based on the professional standard “Accountant”. It was approved by Order of the Ministry of Labor No. 1061n. At the moment, organizations that plan to conduct exams for certification of accountants with questions and answers adjust their tests, tickets, etc. to this document.

Also see “Professional standard for an accountant: how and why to apply it.”

Before the introduction of the professional standard “Accountant”, the rules developed back in the late 90s were in force. For example, the Program for the training and certification of professional accountants (chief accountant, accountant - expert (consultant); accountant - financial manager, financial expert (consultant)."

In its most general form, certification of accountants includes the following questions:

Certification of professional accountants

To confirm his professionalism, an accountant can obtain a special certificate from the Institute of Professional Accountants (IPA) or one of its accredited organizations.

In 2021, as before, the basic rules for certification in the IPB are established by the “Regulations on the certification of professional accountants.” Other educational centers have different rules.

You can obtain a certificate of a professional accountant if you have the education and work experience provided by the selected center.

The certification procedure in force in 2021, using the IPB rules as an example, is as follows:

• First you need to undergo mandatory training. Based on its results, a certificate is issued.
• Then you must pay the certification fee and submit a number of documents (the full list is specified in clause 5.2 of the Certification Regulations).
• After this, the first stage of the exam is carried out - testing, in writing on the IPB website within 3 hours.
• Upon successful completion of this stage, the applicant is admitted to the written and oral part of the exam. During the certification of professional accountants, 4 hours are given to prepare a ticket. You need to solve the problem and prepare an oral answer. All questions change regularly.

You can learn more about what types of certificates there are and why they are needed, how the preparation is carried out and the exam itself is passed, from the article “How to obtain a certificate of a professional accountant?”

The most difficult questions

Following the links, you can familiarize yourself with the most difficult questions for accountant certification that some faced in 2021. There are correct answers to them in the comments.

Accounting in companies

Financial analysis

Taxes

Entrepreneurial activity (Civil Code of the Russian Federation)

Internal control and audit

IFRS

Accounting in state (municipal) institutions

The procedure for conducting certification is established either according to the rules prescribed in a special law, or on the basis of a local act of the organization (Part 2 of Article 81 of the Labor Code of the Russian Federation). For example, for teaching staff it is necessary to use the procedure approved by Order of the Ministry of Education and Science dated March 30, 2015 No. 293, for scientific workers - by Order of the Ministry of Education and Science dated May 27, 2015 No. 538. There are no approved rules for the certification of accountants, so the employer must develop its own procedure.

Frequently asked questions ↑

Certification is not an easy procedure to prepare, because it is necessary to comply with a number of requirements established by federal legislation and local documentation.

And therefore, there are often a number of questions remaining about the process itself, the presentation of results, the preparation of documents, etc. Let’s find out what interests employers and employees of enterprises the most.

Sample characteristics

A couple of weeks before the certification, the commission must receive performance characteristics that reflect:

• accountant experience;
• knowledge and experience;
• presence of business and personal qualities;
• description of style and working methods;
• knowledge of regulatory documentation.

Nowadays, characteristics are called letters of recommendation. Here is an example of a profile for an accountant:

Photo: characteristics of an accountant

The following information is entered:

• obligations that are fulfilled better or worse, the cause of difficulties in the work process;
• Are tasks completed efficiently and reliably in difficult situations;
• is the person capable of developing and implementing innovations;
• how professional and active the person is;
• data on advanced training and self-education;
• information about business qualities and style of activity;
• are the recommendations given after the previous certification being implemented;

Approximate tests

When selecting tests, it is worth considering that they should include questions about:

• accounting;
• taxation;
• on the legal basis of accounting.

What is said on the official website of Rostechnadzor about certification for industrial safety, see the article: areas of certification of Rostechnadzor. Read here how occupational safety certification is carried out at an enterprise.

The procedure for obtaining electrical safety certification in Rostekhnadzor for group 5, see here.

Is there mandatory certification of accountants in 2021?

Despite the increase in the number of regulations that relate to the qualifications of workers and their verification, mandatory certification of all accountants is not provided. The conduct of such an audit was left in 2018 at the discretion of the company’s management. And if a decision is made to certify accountants, the employee does not have the right to refuse. But for some companies, certification is mandatory by law.

Mandatory certification of accountants in 2021 provides for:

• if such a decision was made by the company’s management;
• for those who work in public joint stock companies, insurance companies, banks, budget organizations, etc.

In 2021, you can undergo certification for compliance with professional standards at the center for independent qualification assessment. This is a paid service, but with the right to deduction for personal income tax and preservation of earnings during the exam. Or this payment can be included in tax expenses if the initiator of the certification was the employer. You can also confirm your qualifications with a professional accountant certificate. In this case, the applicant’s knowledge is assessed not for compliance with professional standards, but according to the program established by the educational organization.

Read also

03.01.2019

Who will be affected by mandatory certification starting in 2021?

Despite the increase in the number of regulations that relate to the qualifications of workers and their verification, mandatory certification of all accountants is not provided. The conduct of such an audit was left in 2017 at the discretion of the company’s management. And if a decision is made to certify accountants, the employee does not have the right to refuse.

For more information about mandatory certification and the procedure for its implementation, read the article “Certification of employees for suitability for the position held - 2017”.

An increasing number of companies are required to apply professional standards. Considering that the Accountant standard establishes qualification levels for various accounting positions, your employee’s knowledge must be confirmed. This can be done if you carry out certification. In other words, to prove that an accountant meets the requirements of the professional standard, he needs to be certified.

Companies whose employee qualifications are required by the Labor Code of the Russian Federation and laws are required to apply professional standards in 2021. This norm has been in effect since the middle of last year (Article 195.3 of the Labor Code of the Russian Federation). Regarding accountants, the requirements are in the Law “On Accounting” dated December 6, 2011 No. 402-FZ. These are the chief accountants of insurance companies, banks, public joint-stock companies, etc. (Part 4, Article 7 of Law No. 402-FZ, Article 14 of the Law “On Banks and Banking Activities” dated December 2, 1990 No. 395-1).

Also, budgetary organizations - extra-budgetary funds, institutions and unitary enterprises, state corporations, companies with a state share of more than 50% - are required to switch to professional standards from July 1, 2021 (clause 4 of the Government Decree “On the specifics of applying professional standards” dated June 27, 2016 No. 584).

Read more about the rules for applying professional standards in the material “Commentary to Art. 195.3 of the Labor Code of the Russian Federation."

After certification, the following scenarios are possible for the employee:

• he will be fired for inadequacy for the position held (clause 3 of Article 81 of the Labor Code of the Russian Federation);
• will be sent for training;
• will be promoted;
• salary will be adjusted.

If a company is obliged to apply a professional standard, but fails to do so, it and its officials face a fine of 1,000 to 200,000 rubles. (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

New professional standard “Accountant”: what requirements for the profession does it introduce and who is obliged to apply it

But if we are talking about a candidate for the position of chief accountant, then his failure to meet the professional standard can lead to serious consequences. In a situation where an employer is obliged to apply a professional standard, he does not have the right to hire a person unless an independent assessment of qualifications confirms that the candidate meets the requirements of the professional standard. This conclusion can be drawn from the provisions of paragraph 6 of the information of the Ministry of Labor of Russia dated 04/05/16 (also see “Professional standards: when and how employers should apply them”).

Positions and labor functions

Important detail: the following rule applies to all positions and job functions without exception. If an employee has the required level of education, but it is not specialized (that is, it is not accounting), then in addition to it he needs to undergo a professional retraining program. At the same time, for chief accountants, heads of accounting departments and heads of consolidated reporting departments, such additional education is advanced training programs in the amount of at least 120 hours for three consecutive calendar years, but not less than 20 hours in each year.

If the employer decides that secondary or higher education is necessary to perform the job, then he himself determines who pays for the training (Article 196 of the Labor Code of the Russian Federation). For example, you can compensate the employee for part of the expenses or pay them in full. The employer can also stipulate in internal documents that employees are trained at their own expense.

The company may not revise job descriptions if professional standards are not mandatory. Similar conclusions are presented in the letter of the Ministry of Labor of Russia dated 04/04/16 No. 14–0/10/13–2253. But if the requirements are mandatory, then redo the documents.

Answer

Comptrollers have the power to fine a company if it is required to hire workers who meet the standard but fails to comply. The fine ranges from 50 to 100 thousand rubles (Part 3 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation). For example, this applies to banks and insurance companies. And if there is no obligation, there will be no fine.

If the law obliges you to apply the standard, then you need to implement it yourself and check the qualifications of accountants. It is impossible to fire an accountant who does not meet professional requirements. The list of grounds for dismissal is given in Art. 77 Labor Code of the Russian Federation. There is no such basis as non-compliance with the professional standard.

• PJSC, except credit institutions,
• Insurance companies,
• Non-state pension funds,
• Joint stock investment funds,
• Mutual fund management companies,
• Offices of state extra-budgetary funds.

Professional standard requirements for accounting managers

Secondly , the scope of application of the professional standard has been expanded. At the sixth qualification level, the professional qualities of the heads of the accounting department are assessed. Previously, the sixth level was used only for chief accountants.

• the procedure for labeling and provision of information by participants in the circulation of tobacco products to the operator of the monitoring system;
• characteristics of means of identification of tobacco products;
• requirements for technical means;
• requirements for participants in the circulation of tobacco products using the specified technical means;
• the procedure for interaction of the monitoring information system with state information systems and information systems of participants in the circulation of tobacco products.

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Decree of the Government of the Russian Federation of February 28, 2021 No. 224 “On approval of the Rules for labeling tobacco products with identification means and features of the implementation of the state information system for monitoring the circulation of goods subject to mandatory labeling with identification means in relation to tobacco products”

Profstandart

In accordance with the Labor Code of the Russian Federation, a professional standard is a characteristic of the qualifications that are needed to work in a certain profession, its components are:

• knowledge;
• skills;
• skills;
• experience.

The professional standard “accountant” establishes the qualifications of the person being certified, that is, the level of his skill required to work in the corresponding specialty. This document is officially registered with the Russian Ministry of Justice.

Depending on the job responsibilities and position of the employee, qualification requirements are determined. Professional standards are used by managers to form personnel and in matters of organizing certification.

Based on the professional standard, each specialist can determine his level and compliance not just with the position held, but with the level of knowledge, and, if necessary, undergo retraining.

In the professional standard we describe, two positions are distinguished: accountant (specialist) and chief accountant (chief accountant). For each of them there is a general labor function, as well as a detailed one, that is, having a specific, specific list of requirements. For each, it is indicated exactly what labor skills, actions, knowledge and abilities are required for its implementation.

For a specialist

The responsibilities of a specialist in accounting activities include the generalized function of counting totals, balances, and closing turnover on current accounts in accounting registers. Profstandard classifies as specialists those workers who perform calculations for individual areas of accounting, without knowledge of all of them. Managers are recommended to delineate responsibilities by identifying such positions among accountants as lead, senior, trainee, and site accountant.

According to each position, the scope of his responsibilities will be determined. It is also worth considering that despite the fact that a cashier, despite his job responsibilities, belongs to the service sector, not accounting.

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For the chief accountant

The chief accountant is a more serious position, and the professional standard requires him to prepare and provide financial statements of an economic entity, that is:

• prepare financial statements;
• prepare consolidated (generalized) financial statements in accordance with IFRS;
• control internal accounting and preparation of financial statements at the sites;
• keep tax records;
• prepare tax reporting and planning.

Profstandard defines tax reporting as financial, since the amounts received as a result of tax accounting are reflected in the accounting accounts. The Ministry of Labor of the Russian Federation has determined that a simple accountant, a specialist, is not able to maintain such reporting. And therefore, the one who, on the basis of professional standards, maintains all the company’s accounting records is called the chief accountant.

How to prepare

Of course, the accountant’s experience and knowledge alone may not be enough to successfully pass the certification, so it is necessary to prepare for it in advance.

To do this you should use:

• approved textbooks on accounting activities, both in standard and electronic format;
• teaching aids;
• tests and assignments for independent work;
• methodological publications on auditing and accounting topics.

Practical exercises, which in total should take up a third of the total preparation time, will also not hurt. This could be an internship at an audit, consulting or accounting firm. For that. To pass the certification with positive results, you should devote a sufficient amount of time and perseverance to the preparation.

Professional standard for accountants 2021, approved by the Government of the Russian Federation

The company has the right to be guided by the provisions of the document voluntarily, if it is not mandatory for use in accordance with legal requirements. Based on the professional standard, it is possible to establish requirements for the knowledge and skills of accounting employees. It will also allow:

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Can it be used voluntarily?

Let's consider the features of applying the professional accountant standard approved by the Government of the Russian Federation in 2021: when it is mandatory and when it is advisory in nature. We will also consider the algorithm for its implementation in the company.

At the same time, Russian President Vladimir Putin at the plenary session of the RSPP congress in 2021 clearly indicated that subsequently they plan to extend the system of professional standards to all organizations: both state and commercial. Therefore, it is better to start worrying about this now, even if for your organization the professional standard is still only advisory in nature.

How to pass certification as a voluntary accountant

> > Tax-tax November 8, 2021 5423 Certification of accountants is provided for at the level of the Labor Code of the Russian Federation. New laws addressing this issue came into force in 2021. We will look at the cases in which the law requires certification of accountants, as well as what has changed in this matter in 2021.

> > > Tax-tax May 13, 2021 16636 How to get certified as a professional accountant - you will ask yourself as soon as you see this requirement in an advertisement for hiring employees in a prestigious organization. Or maybe when your manager asks why you don't have one, and this gives him reason to doubt your professional suitability. In our article we will look at how to obtain a professional accountant certificate and why it is actually needed.

Certification of Accountants 2021 Who Must Pass Why So Expensive

Preparation and provision of consolidated reporting (skill level 8). Code E: director. Providing accounting services to economic entities, including preparation of financial statements (skill level 8).

New professional standard 2021 for accountants

1. PJSC, except credit institutions,
2. Offices of state extra-budgetary funds.
3. Joint stock investment funds,
4. Non-state pension funds,
5. Mutual fund management companies,
6. Insurance companies,

The definition of a professional standard is given in the Labor Code of the Russian Federation. According to Art. 195.1, this is a characteristic of the qualifications necessary for an employee to carry out professional activities. The development and approval of professional standards is carried out by the Government of the Russian Federation; the rules are established in PP 23 of 01/22/2021.

Job certification in 2021: what has changed

1. Certification of workplaces in 2021, according to the latest changes, should be carried out where people (staff) work for you.
2. Free work units can be left alone for now. I also do not require an assessment of the working conditions of homeworkers and those working under a GPC agreement;
3. When most of your jobs are similar to each other. In particular, this applies to office companies, where almost all employees work at the same desks and use similar office equipment. Rate 2-3 jobs (no less), and the rest will receive the same grade automatically by analogy. Federal Law No. 426-FZ of December 28, 2013 allows this (Article 9);
4. Workplaces where there is a possibility of hazardous working conditions must first be identified for hazardous conditions. If such a threat is confirmed, then an assessment check is carried out to establish the class of severity or harmfulness.

Step 1. You need to find an organization that will conduct a special assessment of your working conditions (look for them on the Ministry of Labor website). It is prohibited to do this on your own. The organization you engage to conduct the assessment must be accredited and third party to your firm. You enter into a civil contract with her and proceed to the next step.

What question to ask an accountant during certification?

1. implementation in a special organizational and legal form;
2. the subject of certification is an employee of a certain category;
3. carried out in periods;
4. passing the procedure as a consequence of the labor relationship between employee and employer;
5. the presence of mandatory legal consequences for the person being certified;
6. means of selection and placement of personnel.

5 PBU 6/01, Letter of the Ministry of Finance dated 02/17/2016 N 03-03-07/8700), therefore we will take into account the scooter as part of fixed assets and will reflect it in expenses by calculating depreciation over 48 months (4 years), starting from the next month after commissioning (from April 2020). April-December 2021 – depreciation for accounting purposes: 67,796.61 / 48 months * 9 months = 12,711.86 Thus, for tax accounting purposes, expenses in 2021 will be 55,084.75 more (67,796.61 – 12 711.86), accordingly, the income tax for tax accounting purposes will be less by 11,016.95 (55,084.75*20%) than for accounting purposes.

Is certification of workplaces of office and other workers necessary in 2021?

It would not be amiss to remind managers and accounting staff that when submitting reports to the Social Insurance Fund, you will need to indicate the presence of a special assessment . This requirement has been presented since January 1, 2015 . Based on the assessment results, each workplace is assigned a hazard class. This will determine the amount of insurance contributions made to the Pension Fund. There is a directly proportional relationship - the greater the harmfulness (class), the greater the pension contribution.

Previously, certification was required only at those workplaces in which equipment, hand tools, machines, mechanisms, installations, devices, vehicles, apparatus were used, or where sources of danger were located. Nowadays, inspection applies to any workplace, regardless of the factors and criteria applied in the past. This means that a special assessment of office staff jobs is also necessary. Before the law was passed, the issue of office workspaces was controversial.

Is it necessary for a chief accountant to undergo certification according to professional standards?

However, the employer is not obliged to train employees so that their qualifications meet the standards. Companies can decide for themselves what to do. If the standard is not required for a chief accountant or other employee, you can ignore the education requirements. Then there is no need to study.

The Labor Code does not provide such grounds for dismissal if an accountant does not meet professional standards, even if professional standards are mandatory in the company. But it is possible to carry out certification. If it shows an insufficient level of qualifications of the employee, the employer has the right to transfer you to another position. An employee can be fired if the transfer is not possible. For example, there are no vacancies in the company or the employee himself refused another position (Part 3 of Article 81 of the Labor Code of the Russian Federation).