Does the deputy chief accountant have to have a diploma of an accountant or economist, or is an incomplete higher economic education enough? We have an LLC. Professional standard "Accountant": requirements for education and experience Is it possible to work as a chief
Hello.
It all depends on the type of organization. Accountants of public and non-public joint-stock companies, insurance organizations, non-state pension funds and some other businesses. The presence of higher education for accountants in other organizations (with the exception of credit) is not at all necessary.
Requirements for chief accountants (other officials entrusted with maintaining accounting) accounting legislation is established only for specialists of open joint-stock companies (currently JSC, PJSC) (with the exception of credit institutions), insurance organizations and non-state pension funds, joint stock investment funds, management companies of mutual investment funds, other economic entities, securities which are admitted to circulation at organized auctions (with the exception of credit institutions), governing bodies of state extrabudgetary funds, governing bodies of state territorial off-budget funds (clause 4 of article 7 of the Law on accounting).
In particular, the named persons are obliged to:
- have a higher education;
- have work experience related to accounting, preparation of accounting (financial) statements, or with audit activities, at least three years out of the last five calendar years, and in the absence of higher education in the field of accounting and auditing - at least five years out of the last seven calendar years;
- not have an unexpunged or outstanding conviction for economic crimes.
Clause 5 of Art. 7 of the Accounting Law stipulates that additional requirements may be established for chief accountants of any enterprises and organizations, but only by federal laws. An example is the Law on the Organization of Insurance Business in the Russian Federation. So, in accordance with its paragraph 2 of Art. 32.1 Chief Accountant a mutual insurance company must have a higher education, confirmed by a document of higher education recognized in the Russian Federation, and work experience in an economic specialty or in a position requiring knowledge of accounting, at least two years in an insurance, reinsurance organization, a mutual insurance company and (or) organization an insurance broker registered on the territory of the Russian Federation.
According to paragraph 7 of Art. 7 of the Accounting Law, the chief accountant of credit and non-credit financial institution must meet the requirements established by the Bank of Russia. By virtue of the provisions of Art. 60 of the Law on the Bank of Russia, the Bank of Russia has the right to submit qualification requirements and requirements for the business reputation of the chief accountant, deputy chief accountant of a credit institution, chief accountant of a branch of a credit institution and candidates for these positions, including:
- the candidate has a higher legal or economic education and experience in managing a department or other unit of a credit institution whose activities are related to the implementation of banking operations, not less than one year, and if the candidate has a different higher education - not less than two years;
- the candidate for the position of the sole executive body or chief accountant of a non-bank credit institution that has the right to make transfers Money without opening bank accounts and other related banking operations, higher education.
But there is a document - the Regulation on chief accountants, approved by the Decree of the USSR Council of Ministers of January 24, 1980 N 59, - the norms of which conflict with accounting legislation. So, according to its clause 5, persons with higher specialized education are appointed to the post of chief accountant. IN necessary cases by decision superior body a person who does not have higher specialized education may be appointed to the post of chief accountant, if he has at least three years of work experience in the specialty.
In 2014, the Supreme Court considered a case on invalidating clause 5 of the Regulation on chief accountants (Decision of the RF Supreme Court of 10.22.2014 N AKPI14-965). The court concluded that the challenged norm contradicts the current federal legislation, in connection with which, from the date of entry into force of the decision, clause 5 of the said Regulation is subject to invalidation.
Thus, with a certain length of service, it is not at all necessary for the chief accountant of any enterprise to have a higher special education.
When choosing a future specialty, many applicants seriously think about whether it really takes several years to get higher education, or is it enough to complete suitable courses? What is preferable for those who have chosen an economic specialty as their future profession?
Most people have no doubts about the need for higher education. However, having a diploma does not at all guarantee the professionalism and awareness of the newly-minted specialist. As a rule, for such a specialty as an accountant, the most important is the ability to efficiently process information. Against the background of constantly changing legislation, the knowledge gained earlier, including during training at a university, quickly becomes outdated.
At the same time, studying at the institute helps to look more broadly at the future specialty. Related study of others economic subjects(analysis economic activity, economic theory, statistical research, features of the budget system, etc.) allows you to better use the knowledge gained in practice. Among the advantages of higher education, the following points are distinguished:
- the ability to find the necessary information;
- obtaining general theoretical knowledge;
- passing practice;
- writing a research thesis on a specific topic.
In addition, many employers, especially in large enterprises, require a specialist diploma.
But having a higher education is not a guarantee for subsequent employment. Many accountants successfully build their careers with just a short training course. The main reason for refusing to study at a university is unwillingness to waste precious time.
Currently, profile short-term training is available for those who wish. Among the advantages are the following:
- listening to courses will be cheaper than getting a full-fledged higher education.
- you can immediately start a professional career, bypassing full-time and distance learning.
- frequent changes in legislation require an accountant to constantly improve his professional level.
When a higher education is necessary for an accountant
For those who strive to make a career, grow professionally, higher education is still preferable. Without its presence, it is legally prohibited to hold the position of chief accountant in insurance organizations, investment, pension funds, JSC. Become the head of the accounting department credit institution without a higher economic or legal education, it will also fail.
At the same time, the presence of a university graduation diploma is not required for work in other areas. economic activity... Professional standards allow for the availability of secondary specialized education for a chief accountant.
Whether to get a higher education, including correspondence courses, or to be limited to courses in a specialty, an accountant, present and future, must decide for himself. Undoubtedly, a graduation diploma makes a better impression on the employer. In addition, higher education provides more extensive information. But the successful construction of an accounting career depends primarily on the employee himself. The desire to constantly develop, improve the professional level is sometimes much more important than "crusts", whether it be a red diploma from a prestigious university or a certificate of completion of courses.
Often, advertisements for vacancies for the position of chief accountant are full of a wide variety of requirements, which boil down to a simple Russian proverb: a Swiss, and a reaper, and a gamer. What are the requirements for legislative level are presented to the position? Is it possible to fire the chief accountant due to his lack of higher professional education?
The chief accountant is one of the key figures in the company, therefore, increased requirements are imposed on him. When opening a vacancy for the position of chief accountant, higher professional education is put forward as the main requirement.
Requirements for the qualification level of the chief accountant are contained in the following regulatory documents:
In the Federal Law dated 06.12.2011 No. 402-FZ "On accounting" (hereinafter referred to as the Law No. 402-FZ);
In the Regulations on Chief Accountants, approved by the Resolution of the USSR Council of Ministers dated January 24, 1980, No. 59 (hereinafter referred to as the Regulations);
In the Qualification directory of positions of managers, specialists and other employees, approved by the Resolution of the Ministry of Labor of the Russian Federation of 08.21.1998, No. 37;
In the professional standard "Accountant", approved by order of the Ministry of Labor of the Russian Federation of December 22, 2014, No. 1061n (hereinafter referred to as the Standard).
Accounting Law
Requirements for the person conducting accounting are established by Law No. 402-FZ.
Law No. 402-FZ contains a list of organizations whose officials are subject to certain requirements in terms of the level of education (clause 4 of article 7 of Law No. 402-FZ):
Open joint stock companies (excluding credit institutions);
Insurance organizations;
Non-state pension funds;
Joint stock investment funds;
Management companies of mutual funds;
Other economic entities whose securities are admitted to trading at auctions stock exchanges, and (or) other organizers of trading on the securities market (except for credit institutions);
Management bodies of state off-budget funds;
Management bodies of state territorial off-budget funds.
The chief accountant of the above organizations must meet the following requirements:
Have a higher professional education;
Have work experience related to accounting, preparation of accounting (financial) statements or auditing activities, at least three years out of the last five calendar years, and in the absence of higher professional education in the specialties of accounting and audit - at least five years from the last seven calendar years;
Not have an unexpunged or outstanding conviction for economic crimes.
The list of requirements for the chief accountant is open, additional requirements may be imposed provided they are established by other federal laws (clause 5 of article 7 of Law No. 402-FZ).
For example, the chief accountant of a credit institution and the chief accountant of a non-credit financial institution must meet the requirements established by the Central Bank of the Russian Federation. In accordance with the criteria set out in Art. 16 of the Federal Law of 02.12.1990 No. 395-1 "On Banks and Banking Activities", the chief accountant must have a higher legal or economic education, experience in managing a department or other unit of a credit institution whose activities are related to banking operations, at least one year, and if the candidate has a different higher education - at least two years.
And the chief accountant of a non-state pension fund is subject to special requirements established by the Federal Law “On Non-State Pension Funds” No. 75-FZ dated 07.05.1998 (hereinafter referred to as Law No. 75-FZ). So, according to Article 6.2 of Law No. 75-FZ, the chief accountant of the fund must meet certain requirements for business reputation. Clause 3 of Article 6.2 of Law No. 75-FZ provides a list of such requirements, including the absence of a criminal record for committing intentional crimes, termination of an employment contract on the initiative of the employer under clause 7 and clause 7.1 of Article 81 of the Labor Code of the Russian Federation (i.e. dismissal due to loss of confidence). Candidates for the position of chief accountant of the fund are subject to agreement with the Bank of the Russian Federation (clause 6 of article 6.2 of Law No. 75-FZ).
Thus, Law No. 402-FZ establishes the requirement for the qualification level of chief accountants for selected categories legal entities. At the same time, it should be borne in mind that the new qualification requirements do not apply to the chief accountants of the listed organizations hired for this position before the entry into force of Law No. 402-FZ, i.e. before January 1, 2013 (clause 2 of article 30 of Law No. 402-FZ).
The legislation does not provide for any additional requirements for chief accountants of other organizations either to the level of education or to the length of service.
Qualification handbook of executive positions
One of the documents that establish the requirements for the qualifications of an accountant is the Qualification Directory of the positions of managers, specialists and other employees, approved by the Resolution of the Ministry of Labor of the Russian Federation of 08.21.1998, No. 37.
So, in the reference book there is an educational qualification depending on the category of the accountant:
Position |
Qualification requirements (education, experience) |
Chief Accountant |
higher professional (economic) education and work experience in accounting and finance, including in managerial positions, at least five years; |
higher professional (economic) education and work experience as a category II accountant at least three years; |
|
higher professional (economic) education without presenting requirements for work experience or secondary vocational (economic) education and work experience as an accountant for at least three years; |
|
accountant |
secondary vocational (economic) education without presentation of requirements for work experience or special training according to the established program and work experience in accounting and control of at least three years. |
However, The qualification handbook is not a legal document, and therefore the the requirements are advisory in nature(Clause 2 of the Resolution of the Ministry of Labor of the Russian Federation of 08.21.1998, No. 37).
It should be noted that when considering civil claims related to labor disputes (for example, in the event of a dispute over the right of priority over other employees to remain at work), the qualification of an employee is determined as the level of knowledge, skills, professional skills and work experience of the employee (Art. 195.1 of the Labor Code of the Russian Federation). And, accordingly, the qualifications of a person with a higher specialized education is higher than that of a person who does not have such an education, or has, but in a completely different specialty ( Decision No. M-351/2014 2-685 / 14 of 12.03.2014 Soviet District Court of Voronezh).
This conclusion follows from the provisions of the Federal Law of December 29, 2012, No. 273-FZ "On Education in the Russian Federation" (hereinafter referred to as Law No. 273-FZ). Clause 1 of Article 68 of Law No. 273-FZ states that secondary vocational education is aimed at training qualified workers or employees and middle-level specialists, and higher education is aimed at providing training of highly qualified personnel in all main areas of socially useful activity.
Therefore, an accountant with a higher professional education has the preferential right to remain at work (in the event of a reduction in staff) as having a higher qualification compared to an accountant without a higher education.
Regulation on chief accountants
Currently, there is another document adopted in Soviet times - this is the Regulation on chief accountants, which specifies the qualification requirements for the chief accountant. So, according to clause 5 of the Regulations, persons with higher special education are appointed to the position of chief accountant. And in necessary cases, by decision of a higher authority, a person who does not have higher specialized education may be appointed to the post of chief accountant, if he has at least three years of work experience in the specialty.
Despite the fact that this Regulation does not apply to the level federal legislation, in practice, employers made the requirement for the post of chief accountants to have higher specialized education. I put an end to this dispute Supreme Court (Decision of the Supreme Court of 10/22/2014 No. AKPI14-965), which invalidated clause 5 of the Regulations about chief accountants and reminded that special requirements for the education of a chief accountant are established by Law No. 402-FZ and other Federal laws. And since the Regulation does not have the status of a Federal Law, then the rules established in it that contradict regulatory documents higher level are invalid and not applicable.
It should be noted that when considering labor disputes regarding the dismissal of the chief accountant (accountant) due to the lack of higher education, the judges have previously referred to the requirements set out in Law No. 402-FZ.
Example # 1.
The employee has continuous work experience as an accountant since 1994. In a budgetary institution, she has been working as a chief accountant since the establishment of the institution. Over the years of her work as an accountant, she has repeatedly improved her qualifications. Awarded with an honorary diploma of the Ministry Agriculture RF, is a veteran of labor.
However, by order of the head of the budgetary institution, she was dismissed from her job under Art. 84 of the Labor Code of the Russian Federation due to the lack of a document confirming qualifications (education).
The plaintiff's arguments:
The employer did not substantiate his decision, the requirement for higher education for the chief accountant is not fixed anywhere.
Respondent arguments:
In objection to statement of claim the defendant pointed out that the plaintiff had not attached education documents to the claim. The reinstatement of the plaintiff in the position of chief accountant will lead to negative legal consequences, namely: to a violation of the Federal Law "On Accounting", to a negative reaction during inspections.
Court verdict (Decision No. 2-270 / 2013 of October 14, 2014, Yustinsky District Court (Republic of Kalmykia)):
An employment contract is terminated due to violation of the rules for its conclusion established by the Labor Code of the Russian Federation or other federal law (clause 11, part 1 of article 77 of the Labor Code of the Russian Federation), if violation of these rules excludes the possibility of continuing work, in the following cases: the absence of an appropriate educational document and (or ) on qualifications, if the performance of work requires special knowledge in accordance with federal law or other regulatory legal act(part 1 of article 84 of the Labor Code of the Russian Federation).
In accordance with paragraph 1 of Part 4 of Art. 7 of Law No. 402-FZ, the chief accountant in open joint-stock companies (with the exception of credit institutions), insurance organizations and non-state pension funds, joint-stock investment funds, management companies of mutual investment funds, in other economic entities whose securities are admitted to circulation at organized auctions (with the exception of credit institutions), in the governing bodies of state extra-budgetary funds, in the governing bodies of state territorial extra-budgetary funds. State-financed organization does not apply to the above organizations.
Based on the above arguments, the employee was reinstated as the chief accountant of a budgetary institution.
It should be noted that similar decisions were made earlier ( decision No. M-1207/2013 dated 01.11.2013 Mirninsky District Court (Republic of Sakha (Yakutia)).
In addition, the head does not have the right to terminate the chief accountant due to lack of higher education only on the basis that this requirement is provided for in the job description.
Example # 2.
The chief accountant of LLC "Buttercup" does not have a higher education, has been working in a transport company since 2010. At the same time, in the job description of the chief accountant there is a special item "A person with a higher professional education is appointed to the position of chief accountant."
Will the dismissal of the chief accountant on the basis of non-compliance with the requirements of the job description be legal?
One of the grounds for terminating an employment contract is the absence of an appropriate education document if the performance of work requires special knowledge in accordance with federal law or other regulatory legal act (part 1 of article 84 of the Labor Code of the Russian Federation).
Under the conditions of the example, the requirement for an employee to have a higher education is established only by his job description, therefore, the dismissal of the chief accountant on the grounds provided for in Part 1 of Art. 84 of the Labor Code of the Russian Federation, unlawfully.
However, the termination of the employment contract is possible on another basis - the employee is inconsistent with the position held (work performed) due to insufficient qualifications, confirmed by the results of certification (clause 3, part 1, article 81 of the Labor Code of the Russian Federation). The certification procedure is established by local regulations.
Professional standard "Accountant"
On January 23, 2015, the professional standard "Accountant" was registered with the Ministry of Justice of the Russian Federation. The standard was developed by the Institute of Professional Accountants and Auditors of the Russian Federation. The Standard details the job functions of an accountant and the corresponding skill level (sublevel). Thus, an ordinary accountant corresponds to a qualification level of "5", while a chief accountant corresponds to a "6". The Standard establishes requirements for education and training, practical experience of the chief accountant:
Higher or secondary vocational education;
Additional professional programs- professional development programs, professional retraining programs;
At least five years out of the last seven calendar years of work related to accounting, preparation of accounting (financial) statements or auditing activities with higher education - at least three years out of the last five calendar years.
At the same time, special conditions for admission to work are spelled out: in certain economic entities, additional requirements may be established for the chief accountant or other official who is entrusted with accounting.
Among the practical skills, the Standard highlights such as the distribution of the scope of work among employees, drawing up accounting policies, monitoring the legislation on taxes and fees.
Note that today the Standard does not have the status of a mandatory document. But soon it is planned to make changes to the Labor Code of the Russian Federation, in particular, there will be new article 195.2 of the Labor Code of the Russian Federation, which will spell out the status of professional standards (not only in relation to accountants), approved by the Ministry of Labor of the Russian Federation. Thus, the employer will hire those specialists whose education and work experience meets the requirements of the Standard.
Now let's move on to one of the important aspects of the chief accountant's activity - the signing of payment documents.
The signature of the chief accountant in the bank card
Instruction of the Central Bank of the Russian Federation of May 30, 2014 No. 153-I "On opening and closing bank accounts, deposit accounts, deposit accounts" entered into force on July 1, 2014 (hereinafter referred to as the Instruction) and replaced the previous one Instruction of the Central Bank of the Russian Federation dated September 14, 2006, No. 28-I.
We would like to remind that before July 1, 2014, the bank card provided that the right of the first signature in the general case belongs to the head of the organization, and the second to the chief accountant and (or) persons authorized to maintain accounting records (clauses 7.5-7.7 of the Central Bank Instructions RF dated September 14, 2006, No. 28-I). For these purposes in bank card provided for two fields.
An updated Instructions canceled sample division bank card signatures for the first and second signature.
According to clause 7.5 of the Instructions, the card presented by the client - a legal entity, indicates the person (s) endowed (endowed) with the signature right.
The sole executive body of the managing organization may act as a person entitled to sign.
The card presented by the client - a legal entity shall indicate at least two handwritten signatures required for signing documents containing the client's order, unless a different number of signatures is determined by an agreement between the bank and the client - a legal entity.
Possible combinations of handwritten signatures of persons authorized to sign, necessary for signing documents containing a client's order, are determined by an agreement between the bank and the client.
I.e In the Instruction, nowhere is the obligation to endow the chief accountant with the second signature right.
However, the head of the organization can give this right to any employee of the organization, including the chief accountant, by issuing:
Order on vesting the right to sign bank documents;
For the right to sign bank documents.
At the same time, there is no need to reissue bank cards that were handed over to the bank before 01.07.2014 (clause 12.2 of Instruction No. 153-I).
At first glance, it seems that the cancellation of the mandatory second signature on a bank card removes all problems associated with payments from the chief accountant. However, it should not be forgotten that the chief accountant still bears administrative, criminal and disciplinary responsibility.
The cancellation of the obligatory second signature of the chief accountant can become the basis for the creation of uncontrolled situations when the chief accountant only in fact learns about the accomplished business transactions... And, as a result, he is unable to rectify the situation.
conclusions
At the end of the article, I would like to note the following. Of course, the accounting profession implies high professional qualities... And it is unlikely that a specialist who does not have a higher education will be able to understand the intricacies tax legislation, be well-versed in legal matters. In the realities of today, the chief accountant has to solve a variety of tasks online, concerning not only accounting and tax accounting... And higher education is only the basis for improving professional skills.
But a high-quality higher education is necessary in large organizations with a variety of operations, not to mention companies with foreign capital, where you need to be able to draw up corporate reporting in accordance with IFRS, and be proficient in a foreign language.
But an accountant of a small company with the same type of operations may well cope with accounting without having a higher professional education, which does not prevent him from being a “jack of all trades”.
In it, he described in detail the functions of the accounting staff, and also gave the requirements for persons applying for this position. What are these requirements, and what are the consequences of the adoption of the document for the business, read our article.
Accounting staff education
Consequently, a future accountant must graduate from college or technical school, unlearn it from two to four years (advanced training), or take an appropriate course, consisting of somewhere in 630 hours, in order to get the coveted crusts.
By the way, such courses can be conducted by both educational institutions and autonomous non-profit organizations, as well as any legal entities licensed. It is clear that in this case there is no need to talk about the high quality of training for future employees of the accounting department.
Even higher requirements for the Chief Accountant. He is obliged to get higher or secondary special education. As we can understand, the developers of the act do not demand from the chief accountant the highest professional education. After all, the head of the accounting department can also be a former auditor, and they, as a rule, are lawyers. Therefore, the head of accounting have the right to have a diploma, even from a technical university.
Further, Profstandard speaks about further education chief accountant. The Ministry of Labor has not yet clarified this issue. However, we will try to answer it logically. So, normative act requires the head of the accounting department to master additional professional programs. They, in turn, are subdivided into training and retraining.
Professional development is the acquisition of additional knowledge by the students, the study of experience, the improvement of professional skills, as well as skills within the framework of their position. This is not a new formation. Therefore, the reference to “professional development” refers to executives who already have higher and secondary professional education in accounting.
It's another matter if the employer decided to appoint a former auditor with a law school diploma or an employee with a non-core higher education as the chief accountant. Here you can not do without "professional retraining", when a person receives knowledge, skills and abilities for a new type of professional activity. In fact, this is a simplified acquisition of a second education.
The disadvantages of the document include the fact that it does not say anything about persons with unfinished higher specialized education. It turns out that a citizen with a secondary vocational education can become a chief accountant, but a person with an incomplete higher education in the same direction cannot. This is illogical and unfair. Indeed, many accountants study in absentia and by the fourth (or even third) year they have the necessary work experience.
Seniority for holding positions
Based on the explanations of the Ministry of Labor, an applicant with a specialized secondary specialized education has the right to take the position of an accountant immediately after a technical school or college. But a person with additional professional education must have at least three years of work experience in the field of accounting and control for this.
As for the chief accountant. If he has a university diploma, then the experience accounting work must be at least three of the five years preceding the appointment. But if there is no diploma, then he must work in the field of accounting for five of the last seven years.
Is it obligatory to comply with the Standard?
Obey the norms of the Professional Standard are obliged government bodies, public and non-public joint stock companies, banks, Insurance companies, non-state pension funds and a number of other organizations.
If this is a private entrepreneur, or a company registered in the form of LLC, then it is not necessary for it to comply with the requirements of the Standard. We emphasize - "until".
Because very soon the legislator will introduce article 195.2 into the Labor Code of the Russian Federation, which will describe the status of professional standards. And then the employer will accept only those specialists, education and skills that meet the requirements of these documents.
Reasons for introducing a professional standard
The educational system that developed in the USSR did not provide for the mass training of accountants for commercial organizations. There was no need for this. However, the turbulent market reforms of the 90s caused a wide need not only for economists and planners, but for accounting employees. As a result, people without specialized education and work experience became accountants. This led to serious accounting errors and even tax crimes. However, in the middle of the 2000s, the situation improved and the market received a sufficient number of competent specialists. As a result, the need arose to standardize job requirements, remove unnecessary employees from the market (mainly of pre-retirement or retirement age) and improve the qualifications of those who remained.
The consequences of the implementation of the professional standard
Increasing requirements for persons holding positions in the accounting department will lead to an increase in the salaries of qualified personnel. So in cities with a population of over one million average salary professional accountant already is from 30,000 rubles and above, and the chief accountant - from 70,000 rubles.
In addition, the new education requirements are beneficial to training service providers. After the introduction of the standards, they noted an increase in the number of people who turned to them for retraining or advanced training. Naturally, this is not done free of charge, which also increases the cost of personnel in the labor market.
Under these conditions, it becomes unprofitable for small businesses to hire highly qualified but expensive specialists, pay them huge salaries, and donate money to the Pension Fund and the Social Insurance Fund.
Therefore, more and more private entrepreneurs turn to specialized companies like ours for accounting services. And we think that this trend will continue in the near future.
Does the deputy chief accountant have to have a diploma of an accountant or economist, or is an incomplete higher economic education enough? We have LLC
The requirements listed in Article 7 of Federal Law No. 402-FZ apply only to chief accountants of OJSCs, insurance companies, non-state pension funds and a number of other organizations.
The rationale for this position is given below in the materials of the "Glavbukh Systems"
1.Article: "U chief accountant no higher education. What will happen to us? "
The chief accountant must have a higher education and accounting (auditing) experience of at least 36 months out of the last five calendar years. Or 60 months in the last seven calendar years - in the absence of higher education. In addition, a person with an unexpunged or outstanding conviction for economic crimes cannot work as a chief accountant. Such requirements are spelled out in paragraph 4 of Article 7 of the Federal Law of December 6, 2011 No. 402-FZ "On Accounting".
Is there anything threatening an organization if its chief accountant does not have the proper education or experience? If the enterprise is registered in the form of LLC, then neither the tax authorities nor other inspectors will have any questions to it. The director has the right to establish the requirements for the position of the chief accountant of LLC himself. The above stringent legislative requirements apply only to the chief accountants of OJSC, insurance companies, non-state pension funds and a number of other organizations listed in the same paragraph 4 of Article 7 of Federal Law No. 402-FZ.
At the same time, the higher education of the chief accountant of an OJSC can be any, not necessarily economic. The wording “higher professional education”, spelled out in the law before September 1, 2013, confused many before. And all because the law on education, which was in force earlier, called any higher education professional (Article 24 of the Law of the Russian Federation of July 10, 1992, No. 3266-1). And now, and before, it is enough for the chief accountant of an JSC to have any higher education - even economic, even technical, even humanitarian.
But what if the leadership is open joint stock company will hire the chief accountant without higher education or experience? the federal law No. 402-FZ does not establish any responsibility for such a violation. In the Code of Administrative Offenses of the Russian Federation, there are no fines for non-compliance of the chief accountant with legislative requirements either.
But it should be borne in mind that the activities of the companies listed in paragraph 4 of Article 7 may be regulated by special legislation. For example, what should be the chief accountant of an insurance organization is determined by article 32.1 of the Law of November 27, 1992 No. 4015-1 “On the organization of insurance business in Russian Federation". In particular, he needs to have a strictly higher education in economics or finance. This is one of the requirements that a company must fulfill in order to obtain an insurance license.
Having received a license, the company comes under close control by the supervisory authorities. And if it turns out that the organization has a new chief accountant who does not meet the requirements of the law, the license may be revoked.