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.
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 2020:
- 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.
Should job titles strictly correspond to the names in the professional standard?
They should only in cases where the law provides benefits and compensation for the specialist performing the work (for example, early granting of a pension). In such cases, the names of positions in employment contracts, staffing schedules, work books and company documents must coincide with the professional standard or qualification directory (paragraph 3, part 2, article 57 of the Labor Code of the Russian Federation).
In other cases, employers can independently determine the name of the position or profession. The work of an accountant does not involve benefits or restrictions, so you can name the positions at your discretion. For example, you can enter the position “leading accountant”, although there is no such position in the professional standard.
Let's summarize. Companies must strictly comply with the requirements of the professional standard “Accountant” only if the requirements for them are established by the accounting law. For others, the application of the professional standard is voluntary. But since the well-being of the company directly depends on the work of accountants, it is better to adhere to the standard and hire only qualified and experienced employees.
It’s even better to outsource your accounting to 1C-WiseAdvice, where only the best specialists who have passed a multi-level selection work.
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.
Who is obliged to implement the new professional standard “Accountant” 2020
Employers are required to implement a new professional standard when the requirements for an accountant are established by law. For example, open joint-stock companies, banks, insurance companies, etc. (clause 4 of article 7 of the Federal Law of December 6, 2011 No. 402-FZ). Other companies may apply the standard if they wish. For example, when developing job descriptions or employee certification programs. The employer does not have the right to simply fire an employee who does not meet the requirements of the new professional standard “Accountant”.
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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 2020 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.
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.
Results
The job description of a leading accountant is a document in the main sections of which the qualification requirements for a specialist, his duties, rights are regulated, and the limits of the employee’s responsibility are established.
At the same time, the DI structure we propose is not closed. It can be adjusted and supplemented based on the specifics of the labor function of the leading accountant at a particular enterprise.
You can study other useful nuances of personnel records management in a modern enterprise in the articles:
- “HR administration from scratch - step-by-step instructions 2015”;
- “Internal labor regulations - sample 2015.”
You can find more complete information on the topic in ConsultantPlus. Full and free access to the system for 2 days.
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.
Is it possible to refuse a job if the candidate does not meet the professional standard?
It is not possible, but even necessary, but only for those organizations that are required by law to apply the professional standard.
Employees who do not meet the professional standard cannot be hired by employers who are named in paragraph 4 of Article 7 (PJSC, NPF insurance organizations, etc.). They are required to verify that the candidate’s experience, education and qualifications meet the requirements of the standard. Otherwise, the organization faces a fine under Art. 5.27 Code of Administrative Offenses up to 70 thousand rubles.
All other organizations risk being accused of discrimination if they refuse to hire, citing professional standards. The failed employee can go to court and appeal your refusal.
If you want to hire only employees who meet the standard, write down the necessary requirements for qualifications, education, and work experience in local documents, for example, job descriptions. Then it will be possible to safely refuse a candidate due to insufficient qualifications, without directly referring to the professional standard.
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.
