From April 6, 2021, the new professional standard “Accountant” will be applied (Order of the Ministry of Labor dated February 21, 2019 No. 103n)

Target

In accordance with the text of the standard, the main goal of persons who are engaged in accounting is to generate documented and systematized information about accounting objects, to draw up accounting (financial) statements on its basis, disclosing information about the financial position of an economic entity as of the reporting date, the financial result its activities and cash flows for the reporting period, necessary for users of these statements to make economic decisions.

Basic provisions of the professional accountant standard

The general information section provides information about the main purpose of the type of activity being described, the group of occupations, and the type of economic activity.

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The main purpose of accounting activities is stated to be:

1. Creation of a system of documents recording information about accounting objects in accordance with legal requirements.
2. Formation, based on systematized information, of timely reports on the economic activities of the enterprise for the reporting period, as well as financial results of activities and financial movements as of the reporting date.

Users of reporting use the data contained therein to make economic decisions.

The group of occupations defined in the professional standard of an accountant includes:

• heads of financial, economic and administrative services;
• accountants and finance and credit specialists;
• accountants;
• employees involved in bookkeeping and bookkeeping.

As you can see, there is no “chief accountant” option in the list of occupational groups. But due to the fact that the chief accountant is a managerial position at the level of deputy director, the position of chief accountant can be classified as belonging to the first group - that is, to managers.

Further, sections 2 and 3 are devoted directly to the description and characteristics of the labor functions included in the professional standard. Labor functions include a number of actions that an employee performs corresponding to the type of activity. Moreover, their list is arranged in a certain sequence: from simpler (less qualified) to more complex (highly qualified).

Each function is associated with the qualification level of the employee performing it. In the professional standard for an accountant there are two such qualifications: levels 5 and 6, and the professional standard for a chief accountant requires level 6 qualifications.

Labor functions

Despite the designated categories of specialists, the professional standard initially approved by the Government of the Russian Federation contained only two groups of labor functions:

• group A. Accounting (skill level 5);
• group B. Preparation and presentation of financial statements of an economic entity (skill level 6).

From April 6, the following will be added to the accountant’s professional standard 2021:

• group C. Preparation and presentation of financial statements of an economic entity that has separate divisions (skill level 7);
• group D. Preparation and provision of consolidated reporting (skill level 8);
• group E. Providing accounting services to economic entities, including preparation of financial statements (skill level 8).

For more information about descriptions of qualification levels, see Order of the Ministry of Labor of Russia dated April 12, 2013 No. 148n.

The descriptive part of possible job titles includes:

• accountant;
• accountant category I;
• accountant II category;
• Chief Accountant;
• head (manager, director) of the accounting department (management, service, department);
• head (manager, director) of the department (service, department) of consolidated financial statements;
• Director of Operations Management;
• Director of Accounting Outsourcing;
• Commercial Director;
• Director of Business Development.

The variety of names of professions in the accounting and financial sector proposed in the new standard fully reflects reality. And if the organization has introduced other job titles, they may remain unchanged.

Group A, or accountants with categories

In the Order of the Ministry of Labor dated December 22, 2014 No. 1061n, in contrast to the EKS, which distinguished three categories of accountants (first, second categories and the accountant directly), the requirements for the level of education are minimized: it is enough for employees to have a secondary vocational education. The provisions for practical work experience remained the same - at least three years.

But the new professional standard has changed the requirements for practical work experience and education. From 04/06/2019, accounting can be entrusted to persons who have a diploma of secondary vocational education or additional vocational education in special programs for non-core secondary education. To occupy the position of an accountant with the category, you will need at least 1 year of experience in a lower position.

As for functional responsibilities, they remained unchanged.

Group B, or chief accountants, heads of accounting departments

In the professional standard in force until 04/06/2019, it was stated that the chief accountant is not required to have a higher education, a secondary vocational education is sufficient. Higher education, of course, is welcome, but the requirements are revised to the mandatory completion of an appropriate advanced training program or professional retraining (specifics are not specified). Work experience requirements:

• in the absence of higher education - at least five of the last seven calendar years must be related to accounting, preparation of accounting (financial) statements or auditing activities;
• if you have a higher education - at least three of the last five calendar years.

Also, the professional standard for the chief accountant, approved by the Government of the Russian Federation in 2014, contained a provision under which in certain economic entities additional requirements may be established for the chief accountant or other official responsible for accounting (for example, in Chelyabinsk).

Other provisions are specified in Order of the Ministry of Labor dated February 21, 2019 No. 103n. The new professional standard for chief accountant 2021 requires that a person applying for the position of chief accountant or head of the accounting department have a diploma in one of the following levels of education:

• higher profile - bachelor's degree;
• higher non-core - bachelor's degree and additional professional education under the professional retraining program;
• secondary vocational - training programs for mid-level specialists;
• secondary vocational non-core - training programs for mid-level specialists and additional professional education - professional retraining programs.

To obtain a position, you will need at least five years of experience if you have a higher education, and if you have a secondary education, at least 7 years. Additionally, special requirements are introduced for persons who want to work in JSCs, the Central Bank of the Russian Federation, extra-budgetary funds, insurance organizations, investment and non-state pension funds.

The job responsibilities of chief accountants and heads of accounting departments have increased not only quantitatively, but also qualitatively, but also the wording of the requirements has become succinct and specific.

Job description of the deputy chief accountant for professional standards

_____________________________________________________

Job Description No. ___ Deputy Chief Accountant

1. GENERAL PROVISIONS

1.1. This job description defines the duties, knowledge, skills, rights and responsibilities of the deputy chief accountant of the institution.

1.2. The position of deputy chief accountant belongs to the group of financial specialists.

1.3. The decision on appointment to a position and dismissal from a position is made by the ____________ institution upon the recommendation of ___________________.

1.4. The Deputy Chief Accountant reports directly to ___________________.

1.5. During the absence of the deputy chief accountant (business trip, vacation, illness, etc.), his rights and duties are temporarily performed by _________________, appointed to replace him by order of the head of the institution.

2. QUALIFICATION REQUIREMENTS

2.1. A person who has:

1) higher education – bachelor’s degree or secondary vocational education in the specialty “economics and management”. And in the absence of specialized education - received additional professional education: professional retraining under special programs _______________________________________________. In addition, the deputy chief accountant is required to complete advanced training programs in the amount of at least 120 hours over three consecutive calendar years, but not less than 20 hours each year;

2) experience in practical accounting and financial work _________________________:

– at least seven years – with secondary vocational education; – at least five years – with higher education.

2.2. The Deputy Chief Accountant must know:

– legislation on accounting, taxes and fees, auditing activities, official statistical records, archival affairs; – legislation in the field of social and health insurance, pensions; – civil, customs, labor, currency legislation; – All-Russian classifier of management documentation in terms of documents on accounting of institutions, on accounting of cash transactions, on accounting of labor and its payment, materials, accounting of fixed assets and intangible assets, inventory results; – legislation on the procedure for confiscation of accounting documents, on liability for failure to submit or submission of inaccurate reporting; – budget legislation: _____________________________________________________; – industry legislation _____________________________________________________; – legislation in the field of public procurement (Law dated 04/05/2013 No. 44-FZ, etc.); – practice of applying the legislation of the Russian Federation on the following issues: – accounting and monetary measurement of accounting objects; – preparation of primary accounting documents; – economics, accounting and management in ___________________________; – internal organizational and administrative documents of the institution; – regulatory and methodological materials of higher, financial and control and audit bodies on issues of organizing accounting and reporting; – methodological documents on financial analysis, planning, preparation of __________________________________________; – the procedure for drawing up consolidated accounting documents in order to control and streamline the processing of data on the facts of the economic life of the institution; – the procedure for exchanging information via telecommunication channels; – modern technologies for automated information processing; – computer programs for accounting; – Information protection rules; – Labor regulations; – labor protection requirements and fire safety rules.

2.3. The Deputy Chief Accountant must be able to:

1) use computer programs for accounting, information and reference systems, office equipment;

2) accept for accounting primary documents on the facts of the economic life of the institution, including:

– draw up (register) primary accounting documents in paper and electronic form; – master the techniques of comprehensive verification of primary documents; – ensure the safety of primary accounting documents before transferring them to the archive;

3) maintain monetary measurement of accounting objects and the current grouping of facts of economic life, including:

– record and accumulate data through double entry, using a simple system; – apply the rules of cost measurement of accounting objects, methods of calculating depreciation adopted in the accounting policy of the institution; – prepare accounting records in accordance with the institution’s working chart of accounts; – calculate the ruble equivalent of the value of assets and liabilities, which are expressed in foreign currency;

4) draw up a final summary of the facts of economic life, including:

– compare analytical accounting data with turnovers and balances on synthetic accounting accounts on the last calendar day of each month; – prepare various certificates and responses to requests containing information generated in the accounting system; – ensure the safety of accounting registers before transferring them to the archive; – correct errors made during accounting in accordance with established rules;

5) prepare accounting (financial) statements, including:

– develop forms of primary accounting documents, accounting registers, forms of accounting (financial) statements, draw up a document flow schedule; – organize the process of restoring accounting; – monitor compliance with deadlines and quality of work on the generation of accounting information; – assess the materiality of the information disclosed in the accounting (financial) statements; – prepare accounting (financial) statements; – possess methods of financial analysis of information contained in accounting (financial) statements, establish cause-and-effect relationships of changes that occurred during the reporting period;

6) maintain internal control over the state of accounting and preparation of accounting (financial) statements, including:

– exercise internal control over accounting and preparation of accounting (financial) statements; – check the quality of compilation of accounting registers and accounting (financial) statements; – draw up reports on the results of internal control;

7) keep tax records in the institution, including:

– develop tax register forms; – identify objects of taxation, calculate the taxable base, the amount of taxes and fees, as well as the amount of contributions to state extra-budgetary funds; – check the quality of compilation of tax accounting registers, tax reporting and reporting to state extra-budgetary funds; – correct errors in tax accounting, tax reporting and reporting to state extra-budgetary funds; – ensure the safety of tax and other reports and their subsequent transfer to the archive; – monitor legislation on taxes and fees; – analyze tax legislation, typical mistakes of taxpayers, the practice of applying legislation by tax authorities and arbitration courts;

plan the income and expenses of the institution, analyze the implementation of planned indicators, including:

– check the quality of analytical information obtained in the process of financial analysis, summarize the information; – generate analytical reports and provide them to interested users; – formulate sources of financing for the institution’s activities, predict their structure; – create a _______________________________________ institution, make changes to it; – plan the volumes, sequence and timing of work on drawing up __________________________________________, monitor their compliance; – apply the results of the financial analysis of the institution to plan the income and expenses of the institution; – apply financial calculation methods; – determine the institution’s overall need for financial resources.

3. LABOR FUNCTIONS

3.1. The Deputy Chief Accountant keeps accounting records of transactions for the accrual and payment of taxes and fees, including:

– accepts for accounting primary accounting documents about the facts of the economic life of the institution; – maintains the monetary measurement of accounting objects and the current grouping of facts of economic life; – draws up a final summary of the facts of economic life.

3.2. The Deputy Chief Accountant prepares and presents the financial statements of the institution, including:

– prepares accounting (financial) statements; – controls accounting and reporting; – maintains tax records, prepares tax reports; – plans the income and expenses of the institution, analyzes the results of meeting planned targets.

4. JOB RESPONSIBILITIES

The Deputy Chief Accountant performs the duties of:

4.1. In order to accept for accounting primary documents for accounting of non-financial assets:

– compiles (executes), accepts primary documents for accounting; – identifies cases of violation by responsible persons of the document flow schedule and the procedure for submitting primary accounting documents to the accounting service, informs ___________________ about this; – checks primary documents regarding form, completeness of execution, details; – systematizes primary documents of the current reporting period in accordance with the accounting policies of the institution; – compiles consolidated accounting documents based on primary documents; – prepares primary documents for transfer to the archive; – makes copies of primary documents, including in the event of their seizure by authorized bodies in accordance with the legislation of the Russian Federation; – provides data for conducting an inventory of the institution’s assets and liabilities in accordance with the accounting policies.

4.2. For the purpose of monetary measurement of accounting objects and the current grouping of facts of economic life:

– maintains monetary measurements of accounting objects and prepares appropriate accounting records; – registers in the accounting registers the data contained in the primary accounting documents; – reflects in accounting the results of the revaluation of non-financial assets, recalculation into rubles of the value of assets and liabilities expressed in foreign currency; – compares the results of the inventory of non-financial assets with data from accounting registers and draws up reconciliation statements.

4.3. For the purpose of preparing accounting (financial) statements:

– generates numerical indicators of reports included in the accounting (financial) and statistical reporting, conducts their counting and logical verification; – generates explanations for the balance sheet and financial statements; – transfers accounting (financial) statements to the archive within the established time frame and ensures their safety before transfer to the archive.

4.4. In order to control accounting and reporting:

– checks the validity of primary documents that document the facts of economic life, the logical linkage of individual indicators; – checks the quality of maintaining accounting registers and drawing up accounting (financial) statements; – participates in the preparation of documents on shortages, illegal expenditure of funds and property; – prepares and submits reports on the state of internal control in the institution, the organization of their storage and transfer to the archive in a timely manner.

4.5. For the purpose of maintaining tax records and preparing tax reporting:

– calculates taxes, the obligation to pay which lies with the institution in accordance with tax legislation; – prepares tax reports; – develops and maintains tax registers; – controls the completeness and timeliness of tax payment in the institution; – submits accounting and tax accounting documents to control authorities during audits and inspections, prepares documents on disagreements based on the results of inspections; – prepares proposals for optimizing the tax policy of the institution; – monitors compliance with tax policy in the institution; – ensures the safety of documents and registers of tax accounting, tax reporting and reporting to state extra-budgetary funds, transfers them to the archive in a timely manner.

4.6. For the purpose of planning the income and expenses of the institution, analyzing the implementation of planned indicators:

– ensures storage of documents on financial analysis and planning; – plans the income and expenses of the institution; – prepares proposals for the creation of a _______________________________________ institution; – manages the effective management of the institution’s funds; – draws up reports on the execution of ________________________________________, monitors the intended use of funds, compliance with financial discipline and timeliness of payments; – participates in the development of planned costs for the provision of services, work, and production of products.

5. RIGHTS

5.1. The Deputy Chief Accountant has the right:

– take part in the discussion of issues included in his job responsibilities; – make proposals for improving work related to his job responsibilities; – within the limits of its competence, inform ___________________ about all shortcomings identified in the course of its activities and make proposals for their elimination; – request personally or on behalf of ___________________ from heads of departments and specialists information and documents necessary to perform official duties; – involve specialists from structural units in solving the tasks assigned to him by his job responsibilities; – demand from the management of the institution to provide assistance in the performance of their official duties and rights; – make management decisions on the work of the accounting department during the absence of the chief accountant; – improve qualifications.

6. RESPONSIBILITY

6.1. The Deputy Chief Accountant is held accountable:

– for failure to perform or improper performance of official duties provided for in the job description; – violation of labor regulations, fire safety and safety regulations established in the institution; – causing damage to the institution ________________________________________ in connection with the performance (non-performance) of one’s official duties; – disclosure of personal data known to him, information containing state (commercial) secrets; – non-fulfillment or improper fulfillment of orders, instructions and instructions _____________________________________________.

6.2. For improper performance or failure to fulfill his official duties, labor discipline, the accountant is responsible within the limits determined by the current labor legislation of the Russian Federation.

6.3. For offenses committed in the course of his activities, the accountant is liable within the limits determined by the current tax, budget, administrative and criminal legislation of the Russian Federation.

6.4. For damage caused to the institution, the accountant is held liable within the limits determined by the current labor and civil legislation of the Russian Federation.

6.5. For violation of labor regulations, fire safety and safety regulations, the accountant is subject to disciplinary action.

The job description was developed on the basis of order ________________________________ in accordance with the professional standard “Accountant”, approved by order of the Ministry of Labor of Russia dated February 21, 2019 No. 103n.

AGREED

___________

I have read these instructions.

I received one copy in my hands and undertake to keep it at my workplace.

___________

Group C, or chief accountants working in companies with branches

To prepare and provide financial statements of an economic entity that has separate divisions, specialists will need one of the following education:

• higher - master's degree or specialty;
• higher non-core - master's degree (specialty) and additional professional education - professional retraining programs.

To work as a chief accountant in a company with branches, you must have at least 5 years of experience in management positions. What the responsibilities of such an employee are is described in detail in the professional standard in several labor functions.

Accounting

Home > Professional retraining > Accounting

ANO DPO "TsPR Profi" provides training according to the following programs:

Cost of education:

Job responsibilities

An ordinary accountant with the fifth sublevel of qualification must be able to:

1. draw up primary accounting documents;
2. receive primary accounting documents;
3. identify cases of violation by responsible persons of the document flow schedule;
4. check primary documentation;
5. systematize primary accounting documents of the current reporting period;
6. draw up primary documents;
7. provide data for inventory.

Also, the actions of an ordinary accountant may include:

1. monetary measurement;
2. data registration;
3. reflection in accounting of the results of revaluation of accounting objects;
4. preparation of calculations;
5. comparison of inventory with data from accounting registers

Tasks of the chief accountant:

1. organization and planning of the process of generating information in the accounting system;
2. coordination and control of the process of generating information in the accounting system;
3. formation of numerical indicators of reports included in the accounting (financial) statements;
4. counting and logical verification of the correctness of the formation of numerical indicators of reports included in the financial statements;
5. preparation of explanations for the balance sheet and financial statements;
6. provision of necessary accounting documents for the implementation of internal control processes;
7. ensuring the safety of financial statements;
8. organizing the transfer of financial statements to the archive in a timely manner.

In the field of taxation, the chief accountant must:

1. identify objects of taxation;
2. check the quality of compilation of tax accounting registers;
3. correct tax accounting errors;
4. develop tax register forms;
5. assess changes in tax liabilities;
6. monitor legislation on taxes and fees;
7. analyze tax legislation.

Financial analysis tasks can also be assigned to the chief accountant:

1. planning work to analyze the financial condition of an economic entity;
2. coordination and control of work on analyzing the financial condition of an economic entity;
3. development of financial policy of an economic entity;
4. drawing up financial plans, budgets and estimates of an economic entity;
5. management of financial management work based on the structure.

Requirements for enrollment in the program

• completed higher education
• or completed secondary vocational education
• in parallel with the development of basic educational programs in areas or specialties of higher or secondary vocational education

Please note the special requirements:

Form of study:

part-time, remote

Form of conducting classes:

• corporate;
• as part of national teams;
• individual

Place of training:

the Company's classrooms in Yekaterinburg; Customer’s territory (exit uniform and use of modern electronic technologies)

Documents issued:

established sample

For any questions you may have, you can contact the center staff by calling:

You can also download the application form and send it to us by e-mail after filling it out

Group D, or employees submitting consolidated statements

The educational requirements for such employees are similar. But to compile and provide consolidated reporting, the chief accountant will need work experience:

• at least five of the last 7 calendar years of work in management positions related to the preparation of accounting or auditing activities;
• at least three years out of the last 5 with a higher specialized education.

The skills, abilities and knowledge that will be needed to perform the work are described in section 3.4 of the professional standard. To maintain a professional level, specialists are recommended to annually take advanced training courses lasting at least 20 hours.

Professional standard - as a sample

The organization itself has the right to decide what to demand from a person in the position of payroll accountant. In this case, you need to take into account:

• the number of employees;
• volume and frequency of salary payments;
• field of activity;
• internal features, etc.

In our opinion, it is not enough to simply download the job description of a payroll accountant. And here’s why: the fact is that since July 2021, the Labor Code has been supplemented with new requirements.

Now, when approving the salary accountant’s job description for the 2021 sample, it is highly desirable to correlate it with the professional standard “Accountant”. It was approved at the end of 2014 by order of the Ministry of Labor No. 1061n. Although there is not a word about a payroll accountant. Also see “Professional standard for an accountant: how and why to apply it.”

The fact is that the qualifications (we’re just talking about them!) of an accountant as a whole may be subject to the following requirements:

1. Labor Code of the Russian Federation;
2. other federal laws;
3. other regulatory documents of the Russian Federation.

Only in this case, it is necessary to mirror the requirements of the professional standard into the job description of a salary accountant of the 2021 model. Then it will be fully relevant to the law. We are talking about these positions of the Accounting Law:

Yes, this law only applies to accountants of some public (open) joint-stock companies. Meanwhile, practice shows that the specified requirements for the qualifications of an accountant for payroll accounting in job descriptions are already universally applied by both ordinary LLCs and budgetary organizations.

Don’t be confused by the fact that this professional standard only mentions the position of chief accountant. Basically, we are talking about an accountant in a general sense. In addition, the Accounting Law equates to chief accountants persons who are also entrusted with accounting. One can easily include a payroll accountant among them.

Following the logic, the Accounting Law says nothing about the skills and knowledge of a payroll accountant. Therefore, the requirements of the professional standard in this part are not necessary, but it is advisable to include it in the sample job description of a salary accountant for 2021. Then you will have peace of mind about your salary payments.

Thus, absolutely any organization can take the professional standard “Accountant” as a basis when developing its salary requirements for an accountant in terms of experience, skills, abilities, etc. There are no restrictions in the legislation on this matter.

It should be noted that the practical application of the new professional standard has already begun to raise many questions. The main thing is when you can and when you need to use it. The Ministry of Labor periodically tries to resolve controversial issues.

NOTE: The qualification directory of employee positions (approved by Resolution of the Ministry of Labor dated August 21, 1998 No. 37) will help to competently select and use labor resources. This document is also universal and recommended for private firms and budgetary institutions. For example, when drawing up a job description for a payroll accountant.

The following is a specific job description for a salary accountant for the 2021 sample. It is made on the basis of the accepted professional standard. .

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28.01.2021

Group E, or accounting consultants

As in the case of groups C and D, the level of education of persons who provide accounting services should be the highest. The length of service requirements are similar to those stated for chief accountants preparing and submitting consolidated statements. But at the same time, they are required to undergo full-fledged advanced training programs at least once every three years.

As for the responsibilities, consultants, company executives and commercial directors have many of them, and they are very diverse - from organizing and managing the main business processes of an enterprise to participating in advertising campaigns and studying judicial practice in the field of taxation.