Job responsibilities of the deputy chief accountant and qualification requirements

Issues discussed in the material:

What is the job of a deputy chief accountant?
When a deputy chief accountant is required to replace higher management
Options for the functions of the deputy chief accountant
Who should the deputy chief accountant interact with?
Standard requirements for applicants for the position of Deputy Chief Accountant
Requirements for personal qualities of a deputy chief accountant
The procedure for familiarizing an employee with a job description

Deputy chief accountant is an employee who not only performs the duties of the chief accountant in the absence of the latter, but is also responsible for certain areas of accounting. And any employer needs to remember this.

Moreover, if the duties of the deputy chief accountant are not specified in the job description in the most detailed manner, this may lead to insufficient efficiency of the work performed by him.

What exactly should this employee do? What is his area of responsibility, what are his rights and obligations? Read about this in our material.

Main reminder: rapprochement

Let us say right away that domestic legislation does not separately regulate the issue of the scope and composition of powers, the necessary qualities of a deputy chief accountant. The sample job description for this specialist can be virtually anything. However, this person replaces the third person in the company - the chief accountant. Especially during periods of absence of the latter from the workplace. Therefore, in practice, the job description of the deputy chief accountant is as close as possible to a similar document of the chief accountant.

Also see “Job description for the chief accountant”.

Both of these documents should correlate well with each other, so when making adjustments to one, do not forget about the instructions of the second specialist.

Of course, the deputy chief accountant, as in fact the fourth person in the company after the manager and his deputy (deputies), is also responsible for all accounting issues. Among them:

development of accounting policies;
accounting;
preparation of complete financial statements on time;
tax accounting and reporting issues;
prompt assistance to the chief accountant.

Thus, the requirements that the law and management place on the chief accountant should be reflected in the sample job description for the deputy chief accountant.

This is also an internal document that the general director must approve by order. Its presence will not only allow the deputy chief accountant to understand the range of his duties and responsibilities, but may also become a key reason for terminating the contract with this specialist. This procedure is the same, both in relation to the job description of the deputy chief accountant of any LLC, and for the instructions of the deputy in a budgetary institution.

Next, you can see the job description of the deputy chief accountant in the form of its main structural elements. It is as close as possible to the professional standard of this profession.

Deputy chief accountant - job description according to professional standards

job description

2.2 Consequences of failure to fulfill official duties of the deputy chief accountant
2 Deputy chief accountant - rights according to professional standards
2.1 What responsibility does the deputy chief accountant have?
2.2 Consequences of failure to fulfill official duties of the deputy chief accountant
1 General provisions of the job description of the deputy chief accountant
1.1 Job responsibilities of the deputy chief accountant for professional standards
2.1 What responsibility does the deputy chief accountant have?
1.1 Job responsibilities of the deputy chief accountant for professional standards

General provisions of the job description of the deputy chief accountant The specified document in most cases consists of the following sections:

Consequences of failure to fulfill official duties.
Rights;
Job responsibilities;
General provisions;
Responsibility;

The “General Provisions” section records the procedure for appointing and dismissing an employee,

Basic requirements for a deputy chief accountant

The main requirements for candidates for the position of deputy chief accountant relate to the applicant’s professional skills and existing education. Typically, deputies are subject to the same requirements as the main specialist managers. So, according to Art. 7 of Law No. 402-FZ “On Accounting” dated December 6, 2011, the chief accountant must have a higher economic education and at least 5 years of work experience related to accounting. In relation to a deputy, the requirements may be reduced at the discretion of the employer, but their mitigation, as a rule, concerns only length of service.

Also among the requirements it is usually mentioned that an applicant for the position of deputy chief accountant must know:

accounting legislation;
basics of civil, financial and tax legislation;
methodological, regulatory documents and instructions on the organization of accounting and reporting;
rules for conducting inventory, inspections and documentary audits;
procedure for processing accounting transactions;
internal documents of the organization;
basics of labor legislation.

In addition to the above, employers' requirements for candidates for the position of deputy chief accountant may include additional knowledge and skills of the applicant. For example, the work of a modern accountant is impossible without the use of a computer, so experience with a specific accounting program may be added to the list of requirements. Some organizations also state in their requirements knowledge of a foreign language (usually English).

Principles of job description

Labor legislation still does not pay attention to describing the role of the job description. As a result, employers adapt the document to their needs, however, adhering to some common standards. According to these standards, standard instructions include the following sections:

General provisions.
Functions.
Rights.
Responsibility.

Employers can add additional ones to these sections, which specify individual aspects of the specialist’s activities. The most popular additional parts are:

Working conditions.
Official connections.
Criteria for assessing a specialist.
Qualification requirements.

Important! To create or adjust a job description, you can use accounting professional standard No. 103n, approved by the Ministry of Labor at the beginning of this year.

General provisions

The initial section in the instructions. It is intended to list the general principles of the specialist’s position in the company. The standard items in the section are those that show who replaces the specialist, who hires him and fires him, and the like.

The most important points are those that list the requirements for the candidate’s experience and education for the position, as well as the skills that he must possess.

Important! The deputy chief accountant must replace his supervisor if necessary. This places increased demands on the level of specialist. In this case, you can even allocate a separate section for qualification requirements.

Main functions

The section describes the main responsibilities of the deputy chief accountant. In addition to assisting the chief accountant, his functions may also include operational management of some area of accounting, such as IFRS reporting or tax planning. In this case, it is recommended to register these functions separately.

Responsibility

The section is reserved for listing cases when a specialist can be held accountable. It is important for the deputy chief accountant to mention the responsibility for disclosing confidential internal information.

Important! The measures of liability are described in general terms, since they can be specifically determined only during the relevant proceedings, including in court.

Rights

Here is a typical list of rights, approximately the same for different specialists. For an accountant, it is important to emphasize the right to receive documents and information necessary for maintaining reports, submitting them and checking their correctness.

Working conditions

This includes not only standard rights, such as benefits and bonuses, but also those related to the specifics of accounting work. Thus, an employer may undertake to provide a specialist with industry press and access to specialized online resources. A specialist can also be sent on paid trips to industry conferences or professional development seminars.

For the instruction to come into force, it must be agreed upon with the head of the company and the chief accountant. Other persons may also be involved in the approval (deputy director, lawyer, head of the personnel department). After this, the employee himself must be familiar with the contents of the instructions.

The instructions are printed on letterhead. This form must contain the signatures of the persons involved, their transcript, the name of the organization itself and the date of compilation. Only after all signatures have been delivered is the document considered to come into force.

Guide to professional standards

By default, the organization itself decides what to demand from a person in the position of deputy chief accountant. At the same time, she starts from her own:

areas of activity;
scale (for example, small business, “special regime”, medium-sized LLC);
internal device;
staffing levels;
control mechanism, etc.

Keep in mind: today it is no longer enough to simply download the job description of a deputy chief accountant. But we have solved this problem for you. Now, when filling out the job description of a deputy chief accountant of the 2021 sample with responsibilities and other things, the company must periodically correlate this with the professional standard “Accountant”. It was approved at the end of 2014 by order of the Ministry of Labor No. 1061n. But when exactly? And when the qualification requirements for the labor function of the chief accountant (we are talking only about it!) are presented by:

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

Only in this case should you keep this professional standard in mind. Then a job description for a deputy chief accountant with qualification requirements from the professional standard will be the right decision. Also see “Professional standard for an accountant: how and why to apply it.”

Let us remind you that this professional standard only mentions the position of chief accountant. But 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. This means that when the law talks about the chief accountant, it also means his deputy. Here is an illustrative example from this law:

The Accounting Law says nothing about the skills and knowledge of the deputy chief accountant. Consequently, what is written about this in the professional standard does not have to be included in the sample job description of the deputy chief accountant .

Keep in mind: absolutely any organization can take the professional standard “Accountant” as a guideline when developing its requirements for a deputy chief 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.

ADVICE Pay attention to the Qualification Directory of Employee Positions, approved by Resolution of the Ministry of Labor dated August 21, 1998 No. 37. It will tell you how to competently select and exploit labor resources. This document is also universal and recommended for everyone - from private business to the public sector. For example, when drawing up a job description for the deputy chief accountant of a school.

The following is a specific job description for the deputy chief accountant based on the professional standard. job description.

Profstandart

There is no separate professional standard for a deputy accountant.

The labor actions of a specialist are designed taking into account the Professional Standard “Accountant” 08.002. The deputy takes on some of the manager’s functions and also fulfills his work obligations during the period of temporary absence. Involves independent activity with group and individual responsibility.

His responsibilities may include the preparation and presentation of consolidated and economic reporting, as well as measures for the organizational and management activities of the accounting service. Qualification requirements :

not lower than secondary vocational or higher education in the field of master's or specialty;
at least 5 years of experience in managerial or specialized positions.

Job responsibilities of Deputy Chief Accountant

The “Job Responsibilities” section indicates the employee’s responsibilities based on the tasks and functions of the structural unit (accounting), and sets out in detail the main areas of activity of the deputy. chief accountant.

This section may also list the employee’s responsibilities that are assigned to him in accordance with the practice of distributing other responsibilities adopted in the structural unit (accounting) and performed based on the decision of the head of the organization.

The “Job Responsibilities” section is developed taking into account section 3.2. Professional standard for an accountant “Generalized labor function”.

For example:

The “Rights” section lists the rights of the deputy chief accountant established by law and local acts of the organization in relation to management, subordinates, other structural units of the organization and third-party institutions on issues related to the competence of the deputy. chief accountant. In this section, you can record the employee’s right to training, development, career growth, participation in professional associations and other public organizations permitted by Russian legislation.

For example:

Sometimes there is a separate “Relationships” section, for example:

To perform his functions and exercise the rights provided for in these instructions, the Deputy Chief Accountant interacts in his work with:

With the chief accountant on: .
With heads of structural divisions on the following issues: .
With accounting employees regarding: ...
With commercial banks on issues: ...
With audit firms regarding: ...

The “Responsibility” section indicates the level of responsibility of the deputy chief accountant for failure to fulfill or improper fulfillment of official duties and requirements of Russian legislation. In this section of the job description, it is recommended to clarify in what cases (failure to perform or improper performance of job duties specified in the instructions; violation of the legislation of the Russian Federation and the norms and requirements established in the PVTR and other local regulations) a disciplinary sanction may be applied to the deputy chief accountant (remark, reprimand, dismissal for appropriate reasons).

For example:

Job responsibilities of Deputy Chief Accountant

Often the task of deputies is to manage subordinate accountants, monitor the execution of current tasks, prepare basic reporting and similar activities. According to this division of labor responsibilities, at an enterprise the chief accountant may have several deputies subordinate to him, who carry out their tasks in various directions.

However, each deputy chief accountant, and especially when such an employee is the only one at the enterprise, must have the opportunity to temporarily perform the tasks of the chief accountant. All these features of labor activity must be carefully reflected in the job description of the deputy chief accountant and in other regulatory documents governing the duties of the said employee. Situations in which the duties and powers of the chief accountant may be transferred to the deputy may be as follows: Resignation of the chief accountant.