"Nobody needs a certificate of the chief accountant" or the truth about the all-Russian certification of accountants. Is it necessary to pass certification according to the professional standard for the chief accountant? All-Russian certification of accountants in

Training and certification of professional accountants and auditors is the main link in the staffing of accounting reform in organizations. In accordance with the Accounting Reform Program, international financial reporting standards, the organization of the retraining and certification system for professional accountants was entrusted Institute of Professional Accountants and Auditors of Russia(I P B), created in 1997.

The system of postgraduate education of professional accountants, developed by the IPA of Russia, is based on international principles. Its creation took into account the provisions set out in the Recommendations of the International Federation of Accountants on International Education, as well as the Recommendations of the International Training Program for Professional Accountants, developed by the intergovernmental working group of experts on IFRS, whose activities are carried out under the auspices of the United Nations.

Along with the actual certification of professional accountants, IPI of Russia carries out continuous and constant control over the level (quality) of professional accountants' training. To maintain the competence of a professional accountant at the proper level, the IPI of Russia has provided for the need for an annual 40-hour retraining (advanced training) in accordance with special programs on topical issues of accounting, economic analysis, audit, financial management, taxation and legal regulation of economic activities, professional ethics, etc. etc. The main goal of professional development for professional accountants is to ensure that the public is assured that professional accountants have the specialized knowledge and skills necessary to provide the services they are committed to providing. The professional development system should help the accountant to apply new methods, understand economic processes and assess their impact on their clients or employers and their own work ", as well as fulfill the existing responsibilities and requirements.

The procedure for training, retraining and attestation of professional accountants is determined by the Regulations on attestation of associate members of the Institute of Professional Accountants and Auditors of Russia applying for a qualification certificate of a professional accountant, approved by the decision of the Presidential Council of the Institute of Professional Accountants of Russia dated December 19, 2007, Minutes No. 12 / -07.

In accordance with this Regulation, it is envisaged to obtain qualification certificates of a professional accountant in the following areas:

1. Professional accountant of a commercial organization with the following specializations:

• Chief accountant, accountant-expert (consultant)
• Financial director (manager), financial expert (consultant)
• Director of Management Accounting
• Internal Auditor
• Tax accountant - tax expert consultant

2. Professional accountant under IFRS

3. Professional accountant of a budgetary institution.

To obtain a certificate of a professional accountant, an applicant must:

• have a higher education with at least three years of work experience in the positions of the chief accountant, the head of the financial and economic service and their deputies or in managerial positions requiring knowledge of accounting, as well as consultants, methodologists and university teachers in accounting;
• have an incomplete higher education or secondary professional economic education with at least five years of work experience in the positions of the chief accountant, the head of the financial and economic service and their deputies or in managerial positions requiring knowledge of accounting, as well as consultants, methodologists and university teachers in accounting accounting;
• undergo training in IPB programs and receive a corresponding certificate.

Education and training of professional accountants is carried out according to programs developed depending on the level of basic education and practical work experience:

• with higher education - in the amount of at least 240 hours (280 hours - for IFRS);
• with incomplete higher education or secondary professional economic education - in the amount of at least 500 hours (520 hours for IFRS).

IPL of Russia provides for full-time, part-time and part-time forms of education.

Full-time training is carried out in the Training and Methodological Centers (UMC) accredited at the IPB of Russia. To date, about 400 educational centers have been accredited, including the leading universities of the Russian Federation, where accountants and financiers are trained.

Full-time education is carried out at the UMC using a set of educational and methodological literature and a computer textbook of the IPB of Russia (in this case, full-time training should be at least 120 hours).

Distance learning is carried out by accountants independently using a set of educational and methodological literature and a computer textbook of the IPB of Russia.

Applicants must pass two exams to obtain a professional accountancy certificate:

1.first exam:

• for full-time and part-time forms of education - written-oral examination;
• for correspondence courses - distance examination;

2. second exam:

• for any form of training - testing.

For applicants for a certificate of a professional accountant of a commercial organization, the certification exam consists of four parts (for IFRS - five parts):

• accounting, accounting, auditing fundamentals, professional values ​​and ethics;
• financial management and management accounting;
• taxation;
• legal regulation of economic activity;
• IFRS.

For applicants for a certificate of a professional accountant of a budgetary institution, the certification exam consists of four parts:

• budget accounting and financial (budget) reporting, financial control and audit, professional values ​​and ethics;
• taxation;
• legal regulation of the activities of budgetary institutions;
• budget legislation and organization of treasury budget execution.

The written-oral exam is organized by the UMC, which conducted the training of accountants, in agreement with the IPB of Russia.

The distance examination is allowed for accountants who have completed distance learning programs for training and certification of professional accountants.

The distance examination is carried out in the form of electronic testing on the website of the IPB of Russia.

At the end of testing, the exam result is automatically summed up in accordance with the criteria established by the Evaluation Regulations, and a protocol for the results of the first exam is formed. Applicants who have received the result of the first stage of testing, which meets the criteria established by the Regulation on the assessment, proceed to the second stage of testing. Testing is organized by the IPB of Russia at the place of permanent registration of applicants, regardless of the territory in which they were trained. The exam is carried out in the electronic testing system on the IPB Russia website. At the end of testing, the final grade of the first and second exams is automatically summed up in accordance with the criteria established by the Regulation on Assessment, and a preliminary protocol of exam results is formed. After the IPI of Russia makes a decision on the correctness of the applicants' own answers, the final protocol of the exam results is formed, which is approved by the Attestation and Control Commission of the Committee on Membership and Professional Ethics of the IPB Russia.

An applicant who has successfully passed the exams in accordance with the criteria established by the Evaluation Regulations can receive a qualification certificate of a professional accountant in specializations. An applicant who fails the exams may:

• or retake the corresponding parts of the first and second exams within two years from the date of joining the IPB. After two years, an associate member who has not passed the exams can apply for a qualification certificate of a professional accountant after retraining the training and certification programs for professional accountants and passing qualifying exams;
• or obtain a qualification certificate of a practicing accountant.

During the year, no more than two retakes of any of the exams are allowed, subject to the obligations of a member of the IPB Russia. If the applicant does not agree with the results of the exam, he has the right to appeal based on the results of qualifying exams with the obligatory observance of the established appeal procedure.

Certification of professional accountants involves not only their one-time retraining, but also constant maintenance of the professional level. A professional accountant must improve his qualifications annually in the amount of 40 hours. The annual retraining of certified professional accountants provides not only the process of training at educational centers accredited with the IPA of Russia, but also constant methodological and organizational work, which must be carried out by both the IPA of Russia and the territorial institutes of professional accountants. In accordance with the Regulations on the advanced training of professional accountants, the forms of advanced training can be not only listening to a special course, but also participation in specialized seminars, internships and the publication of monographs, textbooks, articles.

Many employers are interested in the procedure for certification of accountants in 2018, because the latest legislative changes have transformed the procedure for certification of these specialists. In order to go through the entire procedure, obtain qualifications and engage in legal accounting activities, you need to find out when accountants are certified, undergo training and complete the audit. If the procedure goes well, then in the end the specialist will receive the qualifications he needs, and the employer will not have problems with the regulatory authorities.

Preparation of accountants for certification

Before an accountant has the opportunity to undergo certification, he must complete the necessary training. It can be taken both in an educational institution and independently. In accordance with the current legislation, certification is provided in the following professional areas:

• Chief Accountant Certification, at the end of which the employee will receive the appropriate qualifications and will be able to engage in professional activities in this direction. This category also includes specialists working in the position of an expert accountant.
• Employees applying for the position of financial director of the enterprise. This category includes those who are going to get the profession of a financial expert.
• Employees applying for the position of a director in charge of management accounting in an organization.
• An employee who has decided to take up the position of an internal auditor of the company. Given that such activities are closely related to the audit of the financial activities of the organization, the employee needs certification as a professional accountant.
• An accountant in charge of tax accounting in an organization. This position may also be referred to as an expert tax law consultant.

Certification of an accountant from an employer or a training organization is possible only if the applicant shows the proper level of training and initial knowledge. It must meet the requirements that are put forward for professionals who want to engage in accounting activities:

• The applicant for the position must have a complete higher education and a document confirming its receipt. At the same time, the specialist must have a working experience in this specialty. It can be any profession that is partially related to accounting and tax accounting. For example, leadership positions that require similar knowledge, as well as teachers in universities in the accounting specialty. Work experience must be at least three years.
• Applicants who do not have higher education can also pass certification for the position. If they have only an incomplete higher or secondary education received in a vocational educational institution, then they also receive the right to receive the required certificate. But in this case, they must have a total work experience in positions that require accounting knowledge of at least five years.
• Complete professional training in associations of professional accountants, where the applicant will be issued a special certificate confirming the receipt of additional education.

Such requirements for the qualifications and training of an applicant for an accounting position are spelled out for a reason. The fact is that the employee working in this position is closely related to the financial flows of the organization. As a result, the cost of his mistake can be much higher than that of another specialist in the same company.

Moreover, it is worth remembering that the activities of accountants and other similar financial specialists are closely monitored by federal executive bodies. With the opportunities that open up in such a position, a person may be tempted to engage in financial fraud and other criminal activities. In order to prevent and suppress them, high criteria for obtaining a certificate were established and constant control by the state was ensured.

The procedure for attestation of accountants

Before taking part in the certification, the applicant for the position of the accountant must undergo appropriate training. It can be completed both independently and in appropriate educational institutions and research centers. Then, after the preparatory stage has been completed, the employee can start passing the certification.

In order to take part in the verification and assessment of knowledge, a specialist must submit an application. You can pass the exam and pass certification on the territory of the responsible organizations.

If the applicant wants to obtain a certificate of a professional accountant of a commercial company, then he needs to pass an exam, which consists of four parts. Each of them focuses on one of the aspects of a financial officer's activity and is designed to test all the knowledge a person needs.

• The first stage of the exam is the accounting exam, financial reporting, financial control and auditing. Also, additional questions can be knowledge of the professional values ​​of the specialist, as well as ethics.
• The second stage of the exam is tax reporting and tax control of the organization.
• Economic activity of an organization or company, regulation of legal issues.
• General concepts and issues of international financial reporting standards.

If a specialist who is going to work as an accountant in a budget-type institution wants to pass certification, then for him four examination stages will be held on other issues.

• The first stage - questions on budget accounting, preparation and filling out of financial statements for responsible organizations, internal audit, knowledge of the professional values ​​of an accountant and ethics.
• The second stage is tax reporting and tax control of the organization.
• Activities of budget-type institutions and its legal regulation.
• Parts of the legislation relating to the activities of budgetary organizations and the implementation of treasury budget execution.

After the knowledge testing ends, the results of the knowledge and skills testing are summed up. Assessment of qualification training is carried out according to the criteria that are specified in the Regulation on assessment. After the results are summed up and the decision is made, the formation of the result of the first examination papers begins. Those applicants who have scored at least a satisfactory number of points based on the results of these tasks are eligible to pass the second part of the exam.

This part of testing can be organized by a training organization that is not related to the executive bodies or the employer. In this case, the applicant has the opportunity to be tested at the place of his registration.

An applicant who has passed the exams and received the appropriate grades, which are established in the Evaluation Regulations, can receive a certificate confirming his qualifications of a professional financial worker. But if a person did not succeed in passing the exams, then he has two main ways out:

• Retake those parts of the exam that were failed in passing. The applicant has two years for this. If during this time the specialist does not have time to retake the required parts of the exam, then the training and preparation will need to be repeated.
• If the exam is not passed, but he does not want to undergo training again, then the specialist can obtain the qualification of a practical accountant.

The passed exams and the qualification certificate received on the basis of their results confirm the level of knowledge and skills of the specialist. With this document, he gets the right to get a job in the appropriate category, which was assigned to him after undergoing training and testing.

Major changes in accountant certification in 2018

An accountant and chief accountant can work in their specialty, even if they have not passed certification. Legislation does not mandatorily require such a check. The accountant is not included in the list of professions that must be certified without fail.

The main changes made to the legislation in 2018 concern the examination procedure itself and those organizations that have the right to conduct it. From now on, there is an official federal register of educational institutions that have received the right to certify employees of the accounting department.

In order to send an accountant for training, an organization must take several mandatory steps.

• It is necessary to conclude a special contract for the provision of training with one of the qualification assessment centers.
• It is necessary to conclude an agreement with the employee of the organization himself, who will undergo training and obtain qualifications. There are no standards for this type of documents, so it can be concluded in any form, as stated in Part 2 of Article 197 of the Labor Code of the Russian Federation.
• The manager must issue an appropriate order that one of the employees will be sent to training.

It is worth noting that in 2018, even despite the increase in regulatory acts and legislative norms that relate to the procedure for assessing the qualifications of employees and their labor activity, there is still no mandatory certification for all financial employees. The organization and conduct of such verification activities depends only on the decision of the head. But if the head of the enterprise made a clear decision about what to check, then the employee is obliged to pass it.

There is also a list of specialists who are required to pass certification of their professional skills and knowledge. This list includes:

• As mentioned above, employees must pass certification, whose management has made an unambiguous decision to start such an inspection;
• Specialists who work in budget-type organizations, banking and credit companies.

The main reason for the changes that have affected this area of ​​assessing and testing the professional knowledge of financial personnel is the amendments that have been introduced into the legislation. They are reflected in the law governing the independent assessment of qualifications - No. 248-FZ, 03.07.2016.

It is also worth noting that if the organization has decided to carry out certification for its employees, then the employee will not have the opportunity to conduct normal work activities. He needs to spend time and energy on preparation. This means that for a while, while the employee is undergoing certification, he must be released from his job duties with the preservation of wages. The employer also has the right to send his employee to a special training center, where they will be convinced of his professional suitability. But this can only be done if the manager has received the consent of the employee himself. And at the same time, the organization must bear any expenses for training on its own. The norms relating to this issue are established in Art. 187 of the Labor Code of the Russian Federation.

After reading the parts of the legislation spelled out in the same article, you can make a preliminary conclusion about where the questions for the examination for certification of accountants come from. Most often, a special professional standard "Accountant" is used to write questions. This standard is legalized by order of the Ministry of Labor No. 1061n. Organizations wishing to certify their employees should adjust their assignments and exam questions to meet the requirements specified in this standard.

Today, in many advertisements for the vacancies of an accountant, you can find the requirement for a certificate of a professional accountant. Since 2017, this "wish" of the employer is increasingly common, since the requirements for an accountant are enshrined in a special professional standard and a potential employee must meet all the standards enshrined in this document.

What is the certificate for?

The job function of an accountant, the required level of his knowledge and skills, as well as professional experience are enshrined in the professional standard, approved. By order of the Ministry of Labor of Russia dated December 22, 2014 N 1061n. Although this standard was put into effect several years ago, its importance has increased with the adoption of the Law of 03.07.2016 N 238-FZ, which enshrined the principles of independent assessment of the qualifications of specialists.

According to clause 3, part 1 of Art. 81 of the Labor Code of the Russian Federation, the employer has the right to terminate the employment relationship with the employee, whose insufficient qualifications are confirmed by the results of certification. The employer can send an employee for certification or an independent assessment of his qualifications.

Since the accountant performs the most important functions at the enterprise (keeps records, makes settlements with employees and partners, etc.), increased requirements are imposed on the level of his professionalism. Failure to comply with the above professional standard threatens that the applicant will not be able to get a job, and a working accountant with an unsatisfactory result of attestation may lose his job.

The presence of a certificate of an accountant testifies to his proper professional training and the compliance of his level of knowledge with the necessary requirements of the standard.

Professional accountant certificate: how to get

The right to issue certificates is vested in vocational training centers that have received a license to provide educational services and accreditation of the Institute of Professional Accountants (IPA). These centers and, first of all, the IPB carry out both certification and training in the direction of "accounting", and upon successful passing of the tests, they guarantee the compliance of the certified person with the norms of the professional standard. Here, the accountant can confirm and renew the validity of his certificate.

You might think that a professional accountant certificate is required from 2017, but the new legislation does not contain such provisions. The law of 06.12.2011 N 402-FZ, regulating accounting, also does not oblige an accountant to have certification. An employee can undergo training and certification either of his own free will at his own expense, or on the direction of the employer, with the latter reimbursing the corresponding costs. Having a certificate gives advantages to an accountant in the labor market and allows a potential employer to hire a real accounting professional.

The professional standard provides for two levels of accountant qualifications:

• 5th level - "accountant";
• 6th level - "chief accountant".

Consequently, an accountant can be issued one of two types of certificates - an accountant's certificate or a chief accountant's certificate.

Based on the requirements of the standard, not everyone can get a certificate. To do this, it must meet certain characteristics:

Conclusion

Despite the fact that the legislator did not make it compulsory for accountants to obtain a certificate, certification of accountants has gained greater importance since 2017. Persons who have passed certification on their own initiative constitute strong competition for those who have not yet done so. Confirming their professional level based on the results of certification, current employees can protect themselves from dismissal due to inadequacy of their position, and the employer is always sure that the accountant who works for him, certified in accordance with all the rules, professionally and efficiently performs his work.

Very soon the certification of accountants will be held according to the new rules. The reason for this is the big amendments to the legislation in this part. Let's bring accountants up to date.

What to wait

Let's 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 pass the certification of an accountant only of his own free will or at the request of the employer.

Since 2017, independent assessment centers have been preparing professional certification of accountants. This phrase also hides the fact that they take money for their services for the training and certification of 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 decided to pass the certification himself, he is guaranteed a deduction for income tax. In addition, on the appointed day, the accountant will be released from work with payment of the entire time.

Accounting law does not require an accountant / chief accountant to be certified.

Certification of an accountant in a budgetary institution

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

For the period of certification, the employee is released from labor functions, while maintaining earnings. The employer may, on his own initiative, send an employee to such a center to make sure of 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 spelled out in Art. 187 of the Labor Code of the Russian Federation.

How will they evaluate

Before going through certification, some accountants are looking on the Internet for answers to questions and answers to certification of accountants in 2018. Note that only one form of knowledge assessment is provided - an exam, which includes a number of tasks.

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:

The most difficult questions

Is there a mandatory certification of accountants in 2018?

Despite the increase in the number of normative acts that relate to the qualifications of employees and their verification, there is no mandatory certification of all accountants. Such an audit is left in 2018 at the discretion of the company's management. And if a decision is made to certify accountants, the employee has no right to refuse. But for some companies, certification is mandatory by law.

Mandatory certification of accountants in 2018 is provided for:

• if such a decision was made by the company's management;
• for those who work in PJSCs, insurance companies, banks, budgetary organizations, etc.

In 2018, you can pass certification for compliance with the professional standard at the center for an independent assessment of qualifications. This is a paid service, but with the right to deduct personal income tax and keep earnings for the duration of the exam. Alternatively, this payment can be included in tax expenses if the employer was the initiator of the certification. You can also confirm your qualifications with a certificate of professional accountant. In this case, the assessment of the applicant's knowledge is carried out not for compliance with the norms of the professional standard, but according to the program established by the educational organization.

Do you know if there should be certification for accountants in 2020? Consider whether it is mandatory, or whether the company's management has the right to independently decide on its organization.

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We will determine what are the features of certification in a budgetary and commercial firm. Let's clarify what you should pay attention to when preparing the procedure and carrying it out.

The quality and correctness of the company's accounting will depend on what qualifications, level of professionalism and knowledge the accountant has.

And in order to determine such indicators, you need to carry out certification.

It is during such a procedure that you can get rid of doubts about how well a specialist does his job, as well as solve a number of other problems.

Important basics

It is very important to understand that personnel certification has more advantages than disadvantages. This means that it is worth preparing for it in all seriousness for both employers and employees of a legal entity.

Let's figure out why such a procedure is carried out and what it is, referring to the norms of the legislation of the Russian Federation.

What it is?

Attestation is understood as the definition of qualifications, professionalism and skills of an employee, verification of his moral and personal qualities, which correspond to the positions held.

For what purpose is it carried out?

Certification is carried out to find out whether the employee meets the position held, as well as the requirements of the company.

If the person does not pass the certification, the company's management will have a reason to terminate the employment relationship with him ().

This procedure is carried out periodically and is complex. The initiator of the certification is the head of the enterprise.

Such a check is necessary for the citizens themselves, because this is a great chance to raise their salaries, to take a step up the career ladder.

The employer, on the other hand, can assess how effective the activities of employees are. It will optimize the work process, create additional motivation for staff to improve their qualifications.

So, the main goals are:

• improve the selection, placement and training of personnel;
• improve the quality and efficiency of employees;
• to ensure a close connection of material and moral incentives with the result of work;
• to form a personnel reserve for obtaining a vacant position
• determine whether it is necessary to improve the qualifications, professional training and retraining of an accountant

Legal regulation

It is said about the education, training and certification of a professional accountant that they want to receive a qualification certificate.

The procedure is described in Part 2 of Art. 81 TC of Russia. There is an indication that the procedure is established by normative legal documentation, which contains labor law norms, local documents.

When carrying out certification of employees of a budgetary organization, it is worth relying on what was adopted by officials on July 27, 2004.

Process steps:

1. An attestation commission is being formed.
2. Approved.
3. Lists of employees are drawn up.
4. The documentation is being prepared, which is needed for the work of the commission.

When carrying out the next certification, the commission should receive feedback about the employee and drawn up after the previous check.

An employee must be present at the certification. If the person does not agree with the presented data on his work, the commission adjourns the meeting.

The meeting is also postponed if the person is absent from the attestation for a valid reason. Attestation results - making a decision about:

• that the accountant corresponds to the position he occupies;
• that the person corresponds to the position, if he fulfills a number of recommendations of the commission, re-undergoes certification after a year;
• that the person does not correspond to the position.

The commission may submit a number of recommendations for consideration by the management of a budget enterprise:

• about the promotion of an employee;
• on the assignment of a specific qualification;
• on the use of an individual training plan for an accountant;
• on the adjustment of the size of the salary.

The result of the check is entered in the employee's certification sheet, where the signature of the commission members is put. Such a document, along with a characteristic, should be kept in a personal file.

Within 7 days after certification, the manager makes a decision, taking into account the recommendations of the certification commission.

If a person does not correspond to the position, he can be sent for training, retraining. In case of refusal, the manager has the right to terminate.

When the certification is carried out, the head of the district issues an order, where there is an analysis of the results of the procedure. Measures for the next attestations will also be approved.

In a commercial organization

If, when conducting certification in a state organization, the management adheres to the procedure established by higher structures, then in a commercial organization all provisions are developed by the head himself.

The employer has the right to carry out:

• individual;
• collective interview.

The criteria for the procedure can be integral and consist of the following characteristics:

• health conditions;
• culture of thinking;
• general culture,
• relationships within the walls of the family, etc.

There are 4 components of certification:

• the employee is notified about the procedure;
• an audit is carried out by an attestation commission;
• preparation of written characteristics is carried out;
• the decision is made by the commission.

Before certification in the personnel department, a number of documents are filled out for an employee. For all those being certified, several experts are appointed who know the person well, since they worked with him in the same team.

On the basis of the compiled certificates, a characteristic is prepared for the employee. When carrying out the procedure, it is worth adhering to the following recommendations:

1. Attestation begins with a review of the qualities and performance of an accountant.
2. It is worth considering only the facts, not communicating on a personal level.
3. An atmosphere of goodwill must be ensured.
4. Allocate at least 1 hour for an interview.
5. A decision should be made based on the performance sheet, characteristics and results of the interview.
6. It is worth familiarizing the employee with the decision.

In a commercial company, certification can be carried out for the following specialization:

• expert accountant, chief accountant;
• financial director;
• internal auditor;
• manager for management accounting;
• financial expert;
• taxation expert advisor.

For compliance with the position held

If an accountant is applying for certificates for compliance with the position he occupies, it is worth fulfilling the following requirements:

Per category

The positions of accountants can be expanded in terms of qualifications and experience. Several positions are possible - categories:

• lead accountant;
• accountant of the first category with a diploma;
• accountant of the second category with a specialist diploma;
• accountant with a diploma;
• accountant of the first category;
• accountant of the second category;
• accountant.

To upgrade the qualification category, the management of the division must submit a petition to the director. If the decision is positive, then an order is prepared (if there is a vacancy).

The attestation commission that carried out the attestation may also give recommendations on improving the employee's qualifications.

In this case, the assignment of a category is carried out in accordance with the Regulations adopted at the enterprise, after agreement with representatives of the trade union organization.

Before certification, the accountant does not need to undergo training, unless otherwise established by the local documentation of the organization.

But it should be borne in mind that certification in order to improve the category is not a mandatory procedure.

Specialists wishing to receive a qualification certificate must submit the following certificates to the certification commission:

• statement;
• sample questionnaire;
• a diploma of education, a copy of which is certified by a notary office;
• a sample of an extract from a work book with notarization;
• Photo;
• a payment order that confirms payment for the service.

All documentation must be reviewed within a month after the filing of the commission. If the certificates are drawn up with errors, the commission has the right to refuse admission to the certification.

The refusal must be in writing. If in doubt, whether the data provided is accurate, additional information may be requested.

If there are no comments on the documents, the person can be certified. An applicant can be admitted to the qualifying examination with an identity card.

If the exam is conducted for a group of persons (with the participation of 5-20 accountants), there will be 2 stages:

• testing, based on the result of which the citizen will be admitted to the next stage;
• oral exam (exam tickets are being prepared).

After passing the exam, a protocol is drawn up.

About the workplace

The procedure for issuing electrical safety certification in Rostekhnadzor for group 5,.

What materials are needed for preparation?

When preparing for certification of professional accountants, training modules are taken into account, which include audit and extracurricular work of the student:

1. Approved program.
2. Discipline textbooks or their computer version.
3. Samples of teaching aids.
4. Case.
5. Assignments for independent work.
6. Methodological base on issues related to audit and accounting in various areas of the economy.

About 30 percent of training is better organized by alternative internship methods at an audit, accounting and consulting firm.