№ 40/2008

Everyone puts their own meaning into the concept of “professional”. For some, this is a person with the appropriate specialized education, for others, a specialist with extensive work experience, for others, someone who knows how to get used to new labor realities in the shortest possible time and solve the tasks assigned to him as efficiently as possible. All these qualities must be possessed by a specialist who wishes to obtain a certificate of professional accountant.

Elena Kalashnikova, UNP correspondent

Diploma not required but preferred

Professional certification of accountants, including testing the level of knowledge and skills through qualifying exams, has been carried out since 1997 by the Institute of Professional Accountants of Russia (IPBR) and its territorial branches. In our region there is the North-West Territorial Institute of Professional Accountants (NWTIPB). There are no official requirements requiring an accountant to have a certificate. However, every year there are more and more people wishing to receive a certificate confirming their professionalism. The main arguments in favor of obtaining a certificate are the requirements of employers and the personal desire of the accountant.

Accountants make a choice

Yulia Stepanyugina, chief accountant of a commercial company, believes that the certificate was very useful to her: “Two years ago I received a certificate as a professional accountant. From that moment on, significant changes took place in my career: I rose to the position of chief accountant, and most importantly, I received an incentive to study further and constantly improve my professionalism. Thanks to annual refresher courses, I always stay up to date with everything new that happens in the vast world of accounting.”

Ilya Kamyshov looks at the question from a completely different angle: “In my opinion, the certificate does not give anything. The main thing is work experience. And it is in this direction that we need to develop, invest all our efforts and resources. And a certificate is an extra waste of money, and not a one-time thing, but lasting as long as you want to be a professional accountant. Annual membership fees and paid professional development are not what I am willing to spend my money on.”

Marina Abasova, the chief accountant of an industrial enterprise, adheres to the golden mean: “Of course, a certificate of a professional accountant will not open all previously closed doors for you, but it is also wrong to treat it as a meaningless piece of paper. This document can be a ticket to an interview with many employers, but in any case, the accountant will have to prove his professionalism and competence in practice. If you don’t have knowledge and experience, no certificate will help.”

And back to the desk again

Professional training is carried out in several areas: chief accountant, expert accountant (consultant); (manager), financial expert (consultant). Issues related to certification are covered in as much detail as possible on the SZTIPB website (http://ipb.spb.ru). It is impossible to qualify as a professional accountant without additional training. To do this, you need to undergo 240 hours of training under the training and certification program for professional accountants at a training and methodological center (TMC) that has the right to such training, and pass exams. Training for obtaining a certificate, as well as certified professional accountants in St. Petersburg, is carried out by 15 accredited educational centers. The cost of the course (240 hours) is on average 15,000 rubles.

Certification is carried out in two stages. The first stage - a written and oral examination - is carried out jointly with the territorial institute and the educational and methodological center that was involved in the preparation. Based on the results of this exam, the applicant is admitted or not admitted to the next stage - the written exam. It is conducted by NWTIPB jointly with IBR. The results of the exam are summed up in the IPBR, which makes a decision on issuing a professional accountant certificate to the applicant.

Can't do it without financial investments

According to the current procedure, the “expiration date” of a professional accountant’s certificate is limited to five years. Upon completion, the document must be extended. But to do this, the accountant must comply with a number of conditions for all five years. First, undergo annual advanced training of at least 40 hours per year. The cost of such classes is 5000–6000 rubles. Today, training centers offer several forms of advanced training: listening to a special course, participating in a special seminar, publishing monographs, textbooks, articles or internships. An accountant can independently choose the forms and place of advanced training.

Secondly, you must be a member of the Institute of Professional Accountants (and, accordingly, pay membership fees). “Extension of the qualification certificate is provided only for members of the IPBR. This decision is primarily due to the fact that a professional accountant must not only meet certain qualification requirements for an accountant in a market economy, but also follow the Code of Professional Ethics of IPB members,” explains the NWTIPB. Amount of annual membership fees: 900 rubles to be paid to the IPB of Russia; 2700 rubles – in SZTIPB.

Be careful!

As you know, there are scammers everywhere, and some training centers that are not authorized to conduct advanced training courses are still engaged in this activity. True, instead of a certificate from the Ministry of Finance and the IPB of Russia, they issue various certificates and certificates of an unspecified type. Do not trust scammers - advanced training can only be carried out by the Institute of Professional Accountants, its North-Western branch, accredited training centers and other organizations that have entered into an agreement with the Institute of Professional Accountants of Russia and the North-West Institute of Accountants. Registration and issuance of certificates of the Ministry of Finance and IPB of Russia to certified professional accountants in St. Petersburg and the Leningrad region is carried out only by SZTIPB!

Nowadays, applicants who want to fill a vacant position are often asked for a chief accountant’s certificate. And its absence may make a potential employer think about the lack of a sufficient level of professionalism. That is why current professionals are advised to focus their efforts on obtaining a chief accountant certificate. In the future, this can be a serious step up the career ladder.

What it is?

A chief accountant's certificate is needed so that a specialist can document his professional competence. Its presence allows you to perform level five work in accordance with the requirements for professional accountants.

Certificates are divided into two types:

• for commercial companies;
• for government organizations.

Why do you need a chief accountant certificate?

The work of an accountant has become more difficult in recent years. This is justified by a large number of changes in legislation. While carrying out work duties every day, an accountant does not find extra time to monitor them.

However, employers are not interested in hiring unqualified specialists who make mistakes in their professional activities. That is why both need a chief accountant certificate. It allows the specialist to confirm his qualifications, and gives the employer confidence that he is hiring a worthy candidate.

With the introduction of a professional standard for accountants, a large number of companies require presentation of a certificate when hiring employees. This condition may apply to new employees or existing ones.

The certificate of a professional chief accountant is, to some extent, a guarantee that the candidate is more mobile and has better qualifications compared to colleagues who do not have the appropriate document. This creates some advantage when moving up the career ladder or getting the desired position.

The profession of an accountant implies the need to monitor changes. Insufficient competence of a specialist may result in fines for the employer. That is why having a certificate will confirm your knowledge and increase your attractiveness in the eyes of your superiors.

Requirements for obtaining an accountant certificate

It is curious that not everyone is given the document. To obtain it, individuals must meet a whole list of requirements. It's worth familiarizing yourself with them in advance.

1. Higher education in economics.
2. Three years of experience in a management position.
3. It is possible to have a secondary specialized education with five years of work experience.
4. A criminal record for economic crimes is not allowed.

Fulfilling these requirements allows you to apply for a chief accountant certificate. However, the corresponding document will be issued only upon successful passing of the qualification exam.

How to get a?

Specialists who want to obtain a chief accountant certificate will need a serious attitude. Because the whole process is quite long and complicated. It includes several stages:

• education;
• intermediate certification;
• qualifying exam.

Education

Specialists who apply for this document must first of all undergo training. Training for a chief accountant certificate can be completed at an accredited center at the IPB of Russia. It also includes auditors. Certification of accountants has been carried out for more than two decades - since 1997.

During the training period, applicants learn the procedure for issuing a document. And also the features of joining the number of current members of the IPB of Russia. The same accredited center should help with the preparation of documents, as well as their subsequent transfer to the territorial IPB.

Training can also be completed at other institutions. There are professional training centers with a license, as well as accreditation from the IPB of Russia. Based on these documents, organizations can issue certificates.

Interim certification

Based on the results of professional training, a knowledge test is carried out. In essence, this is just an interim certification. So to speak, a rehearsal for the real exam. It is carried out in the same center where the accountant trained.

However, in some cases, applicants can take it on the IPB website. This opportunity is provided for specialists who have mastered the entire curriculum using materials previously developed by the IPB.

To obtain admission, the applicant must not only provide a completed package of documents, but also pay the entrance fee to the territorial IPB. It is at this institute that you need to clarify the nuances - for example, what documents should be provided and what details should be used to make payments.

Qualifying exam

This is the final stage for those who are interested in obtaining a chief accountant certificate. Only those who have successfully passed the previous certification are allowed to take the exam.

In essence, they receive a chief accountant certificate remotely. Accountants take electronic testing on the IPB website. In this case, the organizer is the territorial institute. After successfully passing the test, the candidate is issued a certificate and is also recognized as an active member of the Russian IPB.

If the qualification fails after the first attempt, the candidate is allowed to retake it twice. There are some time limits. The accountant is given no more than three months from the date of the first test for two retakes.

Important nuances

It is not enough to simply receive a chief accountant certificate one day and happily forget about it. You will have to spend forty hours annually on training for the document to remain valid. That is why the presence of such a certificate seriously increases the competitiveness of an accountant in the labor market.

Information about candidates who successfully completed the test is entered into the Unified Register. From it, the employer can learn a lot about his employee, namely: the date of entry into the IPB, the moment of the last advanced training. Information is stored for five years.

The validity period of the certificate is three years. If during this period the accountant regularly made contributions and upgraded his qualifications in a timely manner, the document will be extended for a similar period. You will not have to take the exam again.

Not every specialist can get it. The certificate is issued only to accountants who have a higher economic accounting education and have experience as a chief accountant (or deputy) or as a teacher () in accounting for at least three years. Call one of the training and methodological centers at the Institute of Professional Accountants of Russia and sign up for a course. Classes three times a week in the evenings, there are also weekend groups, so you can take part in parallel with your main job.

Apply and complete training at one of our accredited training centres. The training course “Training and professional accountants” consists of 240 academic hours. It was developed in accordance with the “Measures for the implementation of the Accounting Reform Program in 2001-2005,” which were approved by the Government of the Russian Federation in 2001. Training can be obtained in different areas: chief accountant, accountant, financial accountant, financial consultant. Courses can also be basic or advanced. At the end of the course, you will receive a certificate of completion in any case. If you want to become a professional accountant, you will have to take exams.

The exam is conducted in two stages. Stage 1 – orally, which is accepted by the teachers of the training educational and methodological center. Having passed it, the training specialist is admitted to the second stage. Stage 2 – written exam. The second stage is carried out by the Institute of Professional Accountants of Russia (IPBR). It is the IPBR that makes the decision to issue a certificate of professional accountant. This certificate is valid for five years. In order for an accountant to have the right to renew his certificate, he must constantly undergo advanced training. That is why a certificate is so often required during admission - it is clear evidence that the accountant is not standing still in his professional education.

Tip 2: How to get certified as a professional accountant

The certificate of a professional accountant in our country is not a mandatory document for every specialist in this field. However, employers are increasingly giving preference to accredited accountants, and in some reputable organizations applicants for the position of chief accountant without an accreditation are not considered at all.

Instructions

You can apply for a professional certificate if you have:
- or a diploma of a candidate (doctor) of sciences in the specialty “Accounting”;
- experience of at least three years as a chief accountant, teacher, head/deputy head of the financial department or in other managerial positions where accounting knowledge is required;
- successful completion of the course “Training and certification of professional accountants” (240 academic hours).

You can undergo professional training in the course “Training and Certification of Professional Accountants” at the Institute of Professional Accountants of Russia (IPBR) or at one of the accredited training centers. Preparation is carried out in several directions: main

The successful career of an accountant largely depends on his basic knowledge and practical work experience. The document confirming his competence in the field of accounting is a special document - a certificate. Let's look at how to obtain a professional accountant certificate and what needs to be done to achieve this.

Certificate: general information

A professional accountant's certificate is proof that the individual has the commitment to perform their duties at the highest professional level. In addition, the certificate confirms that the accountant has the necessary skills and current knowledge.

A certificate is a document, so in order to receive it, you need to prove your worth as an accountant. To do this, you need to take special courses and pass exams.

The Labor Code (LC) of the Russian Federation does not require an accountant to have this document. On the other hand, the professional standard “Accountant” No. 35697 dated January 23, 2015 requires the presence of a professional. standard and requires the indication of the accountant's certificate number in certain positions of accounting documents. When considering applicants for the position of accountant, employers give preference to specialists who have this certificate.

The essence of certification is to ensure that accountants holding managerial positions are aware of all innovations, are able to apply new methods in practice, and perform their job duties at the required level.

Requirements for applicants for certification of professional accountants

The conditions for obtaining a certificate are:

• having a higher economic education and at least 3 years of experience in a senior accounting position. These positions are:
• Chief Accountant,
• accounting teacher,
• head (or deputy head) of the financial department of the enterprise;
• alternative to the previous point: having a secondary economic education and at least 5 years of work experience in the above positions;
• no criminal record for economic crimes;
• training in special accounting courses;
• successfully passing exams at the end of the course.

Accounting courses

Certification of professional accountants and preliminary training are carried out by accredited educational and methodological centers at the Institute of Professional Accountants of Russia (IPBR). There are such centers in many cities of the Russian Federation. To register for courses, you must contact them there.

Classes in courses for certification can be conducted in 2 forms of training:

• evening, classes are held after working hours, total duration - about 9 weeks;
• training on weekends, total duration - about 2.5 months.

For both forms of classes, the course duration is 260 hours.

Accounting courses for certification of professional accountants are comprehensive training, including many subject-based lessons in the following disciplines:

• accounting (basic course);
• financial statements;
• basics of auditing;
• financial management;
• financial performance analysis;
• taxation;
• legal support of economic activities.

List of documents for certification and entry into full membership of the IPB of Russia:

• Application for membership in Full Members of the IPB of Russia
• Application for entering information into the unified register of professional accountants - members of the IPB of Russia
• Application for certification
• Documents on education, training
• Documents confirming the presence of the necessary practical experience
• Copy of passport pages
• A copy of the payment document confirming payment of the entrance fee to the IPB of Russia
• Color photographs 3×4 cm in size - 2 pcs.

After completing training in the above disciplines, a certificate of attendance at these courses is issued, which indicates receipt of additional education. To become certified as a professional accountant, you must pass prescribed exams. Only upon successful completion is a certificate issued.

The exam is a 2-stage test:

• Stage 1 – written and oral examination, which is taken by teachers of the center where the training was conducted. If this stage is successfully completed, then the listener is admitted to stage 2 of the test;
• Stage 2 – a written exam taken by specialists directly from the Institute of Professional Accountants.

After successfully passing the two-stage exams, IPBR specialists make a decision on the possibility of issuing a certificate of professional accountant.

Watch the video that will tell you in detail about the professional standard for accountants

Validity period of the certificate and the possibility of its extension

The certificate of a professional accountant is not valid for an indefinite period; its validity period is 5 years.

Extension of the validity period is possible only if the following conditions are met:

• joining the IPBR;
• regular payment of membership fees;
• annual training in 40-hour advanced training courses.

Advanced training courses are the continuous maintenance of acquired knowledge and skills at a high professional level.
It is the fact of having a valid certificate that guarantees that the accountant who has it is aware of all the latest changes in legislation and knows how to apply them. After all, without completing advanced training courses, the certificate will become invalid.

More detailed information about obtaining a professional accountant certificate can be obtained by writing in the comments

Certification of a professional accountant - a mandatory requirement of law or a practical necessity? Some accountants believe that professional skills acquired in the process of working life are much more important than having a “crust”.

But sooner or later, an accountant faces the question of improving professional qualifications and developing skills as key components of his career growth. The most effective way to do this is to become a certified professional accountant.

How to get certified as a professional accountant?

It can be obtained after passing exams in special courses for accountants, which helps improve their qualifications and hone their skills in applying knowledge. Training helps a person systematize acquired knowledge and implement it in practical activities. The graduate of these courses receives a certificate of quality, which confirms the high level of professionalism of the applicant.

The main motives for passing qualifying exams for accountants are compliance with the letter of the law and the desire for career growth.

On the one hand, the laws of the Russian Federation do not clearly state the need for a certificate; therefore, the tax inspectorate does not have the right to demand this document from an accounting employee.

However, according to the order of the Ministry of Finance of the Russian Federation dated January 13, 2000 and the Professional Standard “Accountant” No. 35697 dated January 23, 2015, the use of professional standards, respectively, and this certificate, is mandatory. In addition, this order approved the corresponding columns in accounting forms in which it is necessary to indicate the numbers of this document.

So, it turns out that the main need for a certificate directly depends only on a specific case, for example, for the next round in an employee’s career.

Every aspiring accountant has asked the question at least once in his life: “How to become a chief accountant?” That is, it turns out that it is the certificate of a professional accountant that is the key link in an employee’s career growth.

Sometimes, under the influence of foreign economic or other factors, some employers, in addition to many years of experience and professional education, require this document, since this serves as a certain guarantee of the employee’s general awareness of the latest changes in current legislation and the presence of all the necessary skills and knowledge necessary for him in his professional activities. Thus, this is a kind of confirmation of the applicant’s constant desire to improve in his profession.

To whom is this certificate issued?

These accounting courses initially provide for the selection of candidates based on professional characteristics and skills, which eliminates discrepancies. Thus, only the most worthy specialists can receive it, who are then classified as the elite of this industry.

Only specialists with a higher education in economics or candidates and doctors of economic sciences in the specialty “Accounting and Audit” or “Accounting Statistics” can enroll in these courses.

A prerequisite is also the presence of at least three years of experience and skills in a managerial position in the field of accounting. And also the absence of a criminal record for economic crimes, which allows you to exclude unscrupulous specialists.

The term of these accounting courses can reach 260 hours of training. So:

1. for the weekend group, training is provided on Saturdays and Sundays from 10:00 to 16:30 for 2.5 months.
2. Evening group. Training on weekdays 3-4 times a week for 9 weeks.

The training program provides an overview of:

1. Basic accounting course;
2. Accounting (financial) reporting;
3. Analysis of financial and economic activities;
4. Financial management;
5. Basics of auditing;
6. Taxation;
7. Legal regulation of economic activities.

The obtained professional accountant certificate has a limited validity period of 5 years. Extension of its validity period is possible only if you complete annual courses to improve your qualifications and skills. The duration of these courses is 40 hours. This serves as a guarantee of the accountant’s professional suitability and suitability for the position held.