The Deputy Chief Accountant should have a diploma of an accountant or economist, or unfinished higher economic education enough? We have LLC. Professional Standard "Accountant": Education requirements and I will experience whether it is possible to work in the main
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It all depends on the type of organization. Have higher (any) education should accountants need to accountants of public and non-public joint-stock companies, insurance organizations, non-state pension funds and some other enterprises. The presence of higher education in accountants in other organizations (with the exception of credit) is not at all necessary.
Requirements for chief accountants (other officials on which management is entrusted accounting) Accounting legislation establishes only for specialists of open joint-stock companies (Currently, JSC, PJSC) (except credit organizations), insurance organizations and non-state pension funds, joint stock investment funds, managing companies of mutual investment funds, other economic entities, securities which are allowed to appeal at organized trading (with the exception of credit institutions), state management bodies extrabudgetary funds, management bodies of state territorial extrabudgetary funds (clause 4 of Art. 7 of the Law on Accounting).
In particular, these faces are required:
- have higher education;
- have experience related to accounting, accounting (financial) reporting or with audit activities, at least three years from the last five calendar years, and in the absence of higher education in the field of accounting and auditing - at least five years from the last seven calendar years;
- do not have an incomplete or outstanding criminal record for crimes in the field of economics.
Paragraph 5 of Art. The 7 accounting law determines that additional requirements can be established to the chief accountants of any enterprises and organizations, but only by federal laws. An example is the law on the organization of insurance affairs in the Russian Federation. So, in accordance with it, paragraph 2 of Art. 32.1 chief Accountant Mutual Insurance Company should have a higher education confirmed by a document on higher education recognized in the Russian Federation, and work experience in economic specialty or as a post requiring knowledge of accounting, at least two years in the insurance, reinsurance organization, mutual insurance society and / or organization Insurance broker registered in the territory of the Russian Federation.
According to paragraph 7 of Art. 7 Accounting Law Chief Accountant credit and non-credit financial organization Must meet the requirements established by the Bank of Russia. By virtue of the provisions of Art. 60 of the Bank of Russia's Bank of Russia is entitled to present qualification requirements And the requirements for the business reputation of the Chief Accountant, the Deputy Chief Accountant of the Credit Organization, the Chief Accountant of the branch of the credit institution and candidates for these posts, including:
- the presence of the candidate of the highest legal or economic Education and the experience of managing the department or other division of the credit institution whose activities are related to the implementation banking operations, at least one year, and if there is a candidate of other higher education - at least two years;
- the presence of a candidate for the sole executive body or chief accountant of a non-bank credit institution that has the right to translated money Without opening bank accounts and related other banking operations, higher education.
But there is a document - the Regulation on the main accountants, approved by Decree of the Sovin of the USSR of 24.01.1980 N 59, is the norms of which to conflict with accounting legislation. So, according to it, paragraph 5, persons with a higher special education are appointed to the position of chief accountant. IN necessary cases By decision higher organ A person who does not have higher special education may be appointed to the position of chief accountant, if he has experience in specialty at least three years.
In 2014, the Supreme Court considered the case of invalidation of paragraph 5 of the Regulations on the main accountants (the decision of the Armed Forces of the Russian Federation of 10/22/2014 N AKPI14-965). The court came to the conclusion that the controversial norm contradicts the current federal legislation, and therefore, from the date of the decision of the decision, paragraph 5 of the titled position is subject to invalid.
Thus, with a certain work experience, to have a higher special education, the chief accountant of any enterprise is not at all.
Choosing a future specialty, many applicants seriously think about whether it is necessary to spend several years to get higher education or to complete the appropriate courses? What is preferable for those who have chosen economic specialty as their future profession?
Most people do not doubt the need for higher education. However, the presence of a diploma does not guarantee professionalism and awareness of the newly new specialist. As a rule, for such a specialty as an accountant, the most important is the ability to operate information processing. Against the background of constantly changing legislation, knowledge gained earlier, including in high school, are quickly obsolete.
At the same time, study at the institute helps to look more widely at the future specialty. Related learning Other economic items (analysis economic activity, economic theory, Statistical studies, 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 common theoretical knowledge;
- practice;
- writing a research diploma work dedicated to a specific subject.
In addition, many employers, especially in large enterprises, require a specialist diploma.
But the presence of higher education is not a guarantee for subsequent employment. Many accountants are successfully building their careers by passing only a small course. The main reason for refusing to study at the university is the reluctance to lose precious time.
Currently, profile short-term learning is available. Among the advantages are allocated as follows:
- listening to courses will cost cheaper to obtain a full-fledged higher education.
- you can immediately start professional activities, bypassing full-time and absentee training.
- frequent changes in legislation require a constant increase of its professional level from an accountant.
When higher education is necessary for an accountant
For those who seek to make a career, grow in a professional plan, 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, OJSC. Be at the head of the account credit institution Without higher economic or legal education, it will not be possible either.
However, the existence of a diploma on the end of the university is not required to work in other fields economic activity. Professional standards allow for both secondary special education for the chief accountant.
Receive higher education, including absentee, or limit the courses in the specialty, accountant, the present and future, must decide for yourself. Undoubtedly, a diploma of the university has a more favorable impression on the employer. In addition, higher education allows you to get more extensive information. But the successful construction of an accounting career depends primarily from the employee itself. The desire is constantly developing, raising the professional level is sometimes much more important than the "crusts", whether it is a red diploma of a prestigious university or a certificate of completion of courses.
Often, announcements about vacancies to the position of chief accountant are sistering by the most diverse requirements that are reduced to a simple Russian saying: both Shvets, and a reaper, and on the pit. What are the requirements of legislative level Are they presented to position? Is it possible to dismiss the chief accountant for the reason for the lack of Higher Professional Education?
The chief accountant is one of the key figures of the company, so increased requirements are imposed on it. When opening a vacancy to the position of the chief accountant, the main requirement of higher vocational education is put forward.
Requirements for the qualification level of the chief accountant are contained in the following regulatory documents:
In the Federal Law of December 6, 2011 No. 402-FZ "On Accounting" (hereinafter referred to as the text - Law No. 402- FZ);
In the Regulations on the main accountants approved by the Decree of the Council of Ministers of the USSR of 01/24/1980 No. 59 (hereinafter referred to as the text);
In the qualifying directory of posts of managers, specialists and other employees approved by the Decree of the Ministry of Labor of the Russian Federation of 21.08.1998 No. 37;
In the professional standard "Accountant", approved by the Order of the Ministry of Labor of the Russian Federation dated December 22, 2014 No. 1061n (hereinafter referred to as the standard).
Accounting law
Requirements for a person carrying out accounting, established by law No. 402-FZ.
In Law No. 402-FZ, a list of organizations was registered, whose officials are presented with certain requirements in terms of the level of education (paragraph 4 of Article 7 of Law No. 402-FZ):
Open joint-stock companies (with the exception of credit institutions);
Insurance organizations;
Non-state pension funds;
Shareholder investment funds;
Management companies of mutual investment funds;
Other economic entities whose securities are allowed to appeal at trades stock Exchange, and (or) other organizers of trade in the securities market (with the exception of credit institutions);
Government bodies of state extrabudgetary funds;
Management bodies of state territorial extrabudgetary funds.
The chief accountant of the above organizations must meet the following requirements:
Have a higher vocational education;
Have work experience related to accounting, accounting on accounting (financial) reporting or with audit activities, at least three years from the last five calendar years, and in the absence of higher vocational education in the specialties of accounting and auditing - at least five years from the latter seven calendar years;
Do not have an incomplete or outstanding criminal record for crimes in the field of economics.
The list of requirements for the Chief Accountant is open, additional requirements may be concluded if they are established by other federal laws (paragraph 5 of Article 7 of Law No. 402-FZ).
Thus, for example, the chief accountant of the credit institution and the chief accountant of the non-credit financial organization must meet the requirements established by the Central Bank of the Russian Federation. In accordance with the criteria established 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, the experience of managing the department or other division of a credit institution, whose activities are associated with the implementation of banking operations, not less One year, and if there is a candidate of other higher education - at least two years.
And the chief accountant of the non-state pension fund makes special requirements established by the Federal Law "On Non-State Pension Funds" No. 75-FZ dated 07.05.1998 (hereinafter referred to as the text No. 75-FZ). Thus, according to Article 6.2 of the Law No. 75-FZ, the headquarter of the Foundation must comply with certain requirements for business reputation. In paragraph 3 of Article 6.2 of Law No. 75-FZ is a list of such requirements, among which, the lack of a criminal record for the commission of intentional crimes, termination of the employment contract on the initiative of the employer under paragraph 7 and paragraph 7.1 of Article 81 of the Labor Code of the Russian Federation (ie . Dismissal in connection with the loss of confidence). Candidates for the position of chief accountant of the Foundation are coordinated with the Bank of the Russian Federation (paragraph 6 of Article 6.2 of Law No. 75-FZ).
Thus, the law No. 402-FZ consolidated the requirement for the qualification level of the main accountants for some categories legal entities. It should be borne in mind that new qualification requirements do not apply to the main accountants of the above organizations adopted by this position before the entry into force of Law No. 402-FZ, i.e. until January 1, 2013 (paragraph 2 of Art. 30 of Law No. 402-FZ).
The main accountants of the remaining organizations have no additional requirements for the level of education, nor to the experience of work are not provided.
Qualification directory of managers
One of the documents that establishes the requirements for accountant qualifications is the qualification directory of managers, specialists and other employees approved by the Decree of the Ministry of Labor of the Russian Federation of 21.08.1998 No. 37.
So, the directory has educational qualities depending on the category of accountant:
Position |
Qualification requirements (education, experience) |
chief Accountant |
higher professional (economic) education and experience of accounting and financial work, including in leadership positions, at least five years; |
higher Professional (Economic) Education and Work experience in the position of accountant II category of at least three years; |
|
higher Professional (Economic) Education without providing requirements for work experience or secondary vocational (economic) education and work experience in the position of an accountant for at least three years; |
|
accountant |
middle Professional (Economic) Education without providing requirements for work experience or special training on a prescribed program and work experience on accounting and control at least three years. |
However, Qualification Directory is not a regulatory documentand therefore those given in it requirements are advisory (§ 2 of the Resolution of the Ministry of Labor of the Russian Federation of 21.08.1998 №37).
It should be noted that when considering civil lawsuits related to labor disputes (for example, in the event of a dispute about the preferential right to other employees for leaving at work), the employee's qualifications are defined as the level of knowledge, skills, professional skills and experience of the employee (Art. 195.1 TK RF). And, accordingly, the qualifications of a person who has a higher profile education higher than that of a person who does not have such an education or has, but completely at another specialty ( Solution №m-351/2014 2-685 / 14 dated 03/12/2014 Soviet District Court of Voronezh).
Such a 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 the text - Law No. 273- FZ). Article 1 of Article 68 of Law No. 233-FZ states that secondary vocational education is aimed at the preparation of qualified workers or employees and middle-level employees, and higher education is aimed at ensuring the preparation of highly qualified personnel in all major areas of socially useful activities.
Therefore, an accountant with higher vocational education has a preferential right to leaving at work (in the event of a state reduction) as having a higher qualification compared to an accountant that does not have higher education.
Regulations on the main accountants
Currently, another document adopted in Soviet times is a provision on the main accountants, which indicates the qualification requirements for the Chief Accountant. So, according to P.5, persons with higher special education are appointed to the position of chief accountant. And in the necessary cases, a person who does not have higher special education may be appointed to the position of the Chief Accountant, if he has experience at a specialty of at least three years.
Despite the fact that this provision does not apply to the level federal legislationIn practice, employers have concluded the main accountants to the presence of higher special education. Point in this dispute set Supreme Court (Sol decision from 10/22/2014 №AKPI14-965), which recognized in the invalid of P.5 The main accountants recalled that the special requirements for the formation of the chief accountant were established by law No. 402-FZ and other federal laws. And since the situation does not have the status of the federal law, the rules established in it contradictory regulatory documents Higher level, are invalid and not subject to use.
It should be noted that when considering labor disputes concerning the dismissal of the Chief Accountant (Accountant) due to the lack of the latter higher education, the judges also appealed to the requirements set out in Law No. 402-FZ.
Example number 1.
The worker has a continuous work experience in the position of an accountant since 1994. In a budgetary institution, it works as chief accountant since the establishment of the institution. Over the years of work as an accountant, she has repeatedly increased its qualifications. Awarded the certificate of diploma of the ministry agriculture The Russian Federation is labor veteran.
However, by order of the head of the budget institution, it was dismissed from work under Art. 84 of the Labor Code of the Russian Federation in connection with the lack of a document confirming the qualifications (education).
Arguments of the plaintiff:
The employer did not substantiate his decision, the requirement of higher education to the chief accountant was not fixed anywhere.
The defendant's arguments:
In objection to statement of claim The defendant indicated that the plaintiff was not attached to the claim for education. The recovery of the plaintiff in the position of the chief accountant will lead to negative legal consequences, namely: to violation of the Federal Law "On Accounting Accounting", to a negative reaction when conducting inspections.
Verdict court (Decision # 2-270 / 2013 dated October 14, 2014, Justinsky District Court (Republic of Kalmykia)):
The employment contract is terminated due to the violation of the established TK of the Russian Federation or other federal law of the rules of its conclusion (paragraph 11 of Part 1 of Art. 77 of the Labor Code of the Russian Federation), if the violation of these rules eliminates the possibility of continuing work, in the following cases: the lack of an appropriate document on education and (or ) on qualifications, if the performance requires special knowledge in accordance with federal law or other regulatory legal Act (Part 1 of Art. 84 of the Labor Code of the Russian Federation).
In accordance with paragraph 1 of Part 4 of Art. 7 of the Law No. 402-FZ to have higher education should be the chief accountant in open joint-stock companies (with the exception of credit institutions), insurance organizations and non-governmental pension funds, joint-stock investment funds, management companies of mutual investment funds, in other economic entities whose securities are allowed to Applying organized trading (with the exception of credit institutions), in the management bodies of state extrabudgetary funds, government bodies of state territorial extrabudgetary funds. State-financed organization Not applicable to the above organizations.
Based on the above arguments, the employee was restored as chief accountant of the budget institution.
It should be noted that similar decisions were made before ( sOLUTION №m-1207/2013 dated November 1, 2013 Minnish District Court (Republic of Sakha (Yakutia)).
In addition, the head does not have the right to terminate with the chief accountant due to the lack of higher education only on the basis of the fact that in the job instruction this requirement is provided.
Example number 2.
The chief accountant Ltd. "Lutik" does not have higher education, it has been working in a transport company since 2010. At the same time, a person who has a higher professional education is appointed to the position of chief accountant.
Is the chief accountant on the basis of non-compliance with the requirements of the official instruction?
One of the grounds for termination of the employment contract is the lack of an appropriate document on education, 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 terms of the example, the requirement for the presence of higher education of the employee is established only job descriptionTherefore, the dismissal of the chief accountant based on the foundation provided for in Part 1 of Art. 84 TK RF, illegally.
However, the termination of the employment contract is possible on another basis - the inconsistency of the employee of the employed position (performed work) due to insufficient qualifications confirmed by the results of the certification (paragraph 3 of Part 1 of Article 81 of the Labor Code of the Russian Federation). The procedure for holding certification is established by local regulatory acts.
Professional Standard "Accountant"
On January 23, 2015, a professional standard "Accountant" registered in the Ministry of Justice of the Russian Federation. The Standard Developer was the Institute of Professional Accountants and Auditors of the Russian Federation. The standard describes in detail the labor functions of the accountant and the corresponding levels of qualifications corresponding to these functions. So, the ordinary accountant corresponds to the level of qualification "5", while the Chief Accountant is "6". The standard establishes the requirements for education and training, the experience of the practical work of the chief accountant:
Higher or secondary vocational education;
Additional professional programs - advanced training programs, professional retraining programs;
At least five years from the last seven calendar years of work related to accounting, accounting on accounting (financial) reporting, or with audit activities in the presence of higher education - at least three years from the last five calendar years.
At the same time, special conditions for admission to work are prescribed: in some economic entities, additional requirements are imposed on the chief accountant or other officials to the Chief Accountant or other official entity.
Among practical skills, the standard allocated such as the distribution of work of work between employees, drawing up accounting Policy, implementation of monitoring 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, will appear new article 195.2 of the Labor Code of the Russian Federation, in which the status of professional standards will be registered (not only in relation to accountants) approved by the Ministry of Internal Affairs of the Russian Federation. Thus, the employer will take on the work of those specialists, the education and experience of which meets the requirements of the standard.
We now turn to one of the important parties to the activities of the Chief Accountant - this is the signing of payment documents.
Signature of the Chief Accountant in the bank card
Instruction of the Central Bank of the Russian Federation of 05/30/2014 No. 153-and "On the opening and closing of bank accounts, accounts for deposits (deposits), deposit accounts" came into force on July 01, 2014 (hereinafter referred to as the instruction) and replaced the previous Instructions of the Central Bank of the Russian Federation of September 14, 2006 №28 and.
Recall that until 01.07.2014, the bank card was envisaged that the first signature right belongs to the head of the organization, and the second to the Chief Accountant and (or) persons authorized to conduct accounting accounting (pp.7.5-7.7 of the Central Bank of the Central Bank RF dated September 14, 2006 №28-i). For these purposes in bank card There were two fields.
Updated Instructions canceled division of samples signatures in a bank card on the first and second signature.
According to P.7.5 instructions in the card submitted by the Client - a legal entity, a person (person) is indicated, endowed with the right of signature.
As a person endowed with the right signature, the sole executive body of the management organization can be.
In the card submitted by the client - a legal entity, no less than two personally conducted signatures necessary for signing the documents containing the order of the Client, unless otherwise of the signatures are not determined by the Agreement between the Bank and the Client - a legal entity.
Possible combinations of personnel signatures of individuals endowed with the right of signature necessary for signing the documents containing the Order of the Client are determined by the Agreement between the Bank and the Client.
I.e in the manual, nowhere is the obligation of entitled to the right of the second signature of the chief accountant.
However, the head of the organization can endow any employee of the organization, including the chief accountant, issued:
Order on the right signature of bank documents;
On the right to sign bank documents.
At the same time, reissue bank cards that were commissioned to the bank until July 1, 2014, no need (paragraph 12.2 of the instructions number 153-and).
At first glance it seems that the abolition of a mandatory second signature in the bank card removes all the problems associated with payments from the chief accountant. But at the same time, do not forget that the chief accountant is still administrative, criminal and disciplinary responsibility.
Cancellation of a mandatory second signature of the chief accountant may become soil to create uncontrolled situations where the chief accountant only recognizes on the fact that economic operations. And, as a result, it does not have the opportunity to correct the situation.
conclusions
At the end of the article I would like to note the following. Of course, the accounting profession implies the presence of high professional Qualities. And it is unlikely that a specialist who does not possess higher education will be able to understand intricacies tax legislation, Be well savvy in legal matters. In today's reality, the chief accountant is online to solve a wide variety of tasks regarding not only accounting and tax accounting. A higher education is only the basis that allows you to improve professional skills.
But 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 under IFRS, professionally own a foreign language.
But the accountant of a small company with the same type of operations may well cope with accounting, not possessing higher professional education, which does not prevent him from being "master for all hands."
In it, he painted in detail the functions of accounting staff, and also gave claims to persons applying for this position. What are these requirements, and what are the consequences of making a business document, read in our article.
Education of employees of accounting
Consequently, the future accountant is obliged to complete college or college, to relieve in it from two to four years (in-depth preparation) or go through the relevant course consisting of somewhere out of 630 hours to get cherished crusts.
By the way, such courses can hold both educational institutions and autonomous non-commercial organizations, as well as any legal entitiesSupported licenses. It is clear that in this case you do not have to talk about the high quality of training for future accounting workers.
Even higher demands on the chief accountant. He is obliged to get higher or medium specialization. As we can understand, the actors of the act do not require the highest chubby professional Education. After all, the head of accounting can be a former auditor, and they are usually lawyers. Therefore, the head of accounting it is entitled to have a diploma, even technical university.
Further, the professandard speaks about additional education Glavbuha. Mintrost has not yet given clarification on this issue. However, we will try to answer it logically. So, normative act Requires the head of the accounting department of additional professional professionals. They, in turn, are divided into training and retraining.
Advanced training is the receipt of additional knowledge by listeners, studying experience, an increase in professional skills, as well as skills in the framework of their position. This is not a new education. Therefore, reference to "advanced training" refers to the governing specialists already having higher and secondary vocational education in the accounting direction.
Another thing, if the employer decided to appoint a former auditor to the chief with a diploma of a law school or an employee with a non-core higher education. It's not to do without a "professional retraining", when a person receives knowledge, skills and skills for a new type of professional activity. In fact, this is a simplified receipt of second education.
The disadvantages of the document include the fact that he says nothing about persons with unfinishedtop profile education. It turns out that a citizen with secondary vocational education can be the chief, and a person with an unfinished top in the same direction is not. It is illogical and unfair. After all, many accountants study in absentia and the fourth (and even the third) course have the necessary experience.
Experience for posting posts
Based on the clarification of the Ministry of Labor, the applicant with an average profile special education is entitled to take the position of an accountant immediately after technical school or college. But a person with additional vocational education should have at least three years of work experience in the field of accounting and control.
As for the Glavbuch. If he has a diploma of the university, then the experience accounting Must be at least three of five years preceding the appointment to the position. But if there is no diploma, he must work out in the field of accounting five of the last seven years.
Is it necessary to execute the standard?
Obey the standards of the professandard are obliged state 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 firm registered in the LTD form, then it is not necessary to fulfill the requirements of the standard. We emphasize - "until".
Because very soon the legislator will contribute to the TK of the Russian Federation Article 195.2, where will describe the status of the professor. And then the employer will take only those specialists, education and skills that meet the requirements of these documents.
Causes of the introduction of professional standard
The education system that established in the USSR did not provide for mass preparation of accountants for commercial organizations. There was no need for this. However, the stormy market reforms of the 90s caused a wide need for not just in economists and planners, namely in employees of accounting. As a result, accountants became people without a specialized education and experience. This led to serious errors in accounting and even to tax crimes. However, in the middle of the "zero", the situation was recovered and the market received a sufficient number of competent specialists. As a result, the need to standardize the requirements for posts, to remove extra employees from the market (mainly pre-expensive or retirement age) and improve the qualifications of the remaining.
The consequences of the introduction of Prof.
Increasing the requirements for persons holding posts in accounting will lead to an increase in salaries of qualified personnel. So in cities - million average salary professional accountant It is already from 30,000 rubles and above, and the chief accountant is from 70,000 rubles.
In addition, new requirements for education are beneficial to organizations providing services to the field of training. After the introduction of standards, they noted the increase in the number of persons who applied to them for retraining or advanced training. Naturally, it is not done for free, which also increases the cost of personnel in the labor market.
Under these conditions, a small business becomes unprofitable to take on the work of high-class, but expensive specialists, pay them huge salaries, deduct money to the Pension Fund and FSS.
Therefore, more and more private entrepreneurs are addressed for accounting services to specialized companies like ours. And we think that in the near future this trend will continue.
The Deputy Chief Accountant should have a diploma of an accountant or economist, or unfinished higher economic education enough? We have LLC
The requirements listed in Article 7 of the Federal Law No. 402-FZ applies only to the main accountants of OJSC, 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 Glavbuch system.
1.Inate: "W.glavbuch No higher education. What will we have? "
The chief accountant must have a higher education and accounting (audit) experience of at least 36 months from the last five calendar years. Or 60 months in the last seven calendar years - in the absence of higher education. In addition, a man with unmanned or outstanding convictions for economic crimes cannot work as chief. Such requirements are prescribed in paragraph 4 of Article 7 of the Federal Law of December 6, 2011 No. 402-FZ "On Accounting".
Does anyone faces organizations if her chief chief does not have proper education or experience? If the company is registered in the form of Ltd., then there will be no questions for him in any taxes, nor from other inspectors. Requirements for the post of chief published Ltd. Director has the right to establish himself. The above-strict legislative requirements listed above are applied only at the headband 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 JSC may be any, not necessarily economic. The wording "Higher Professional Education", prescribed in the law before September 1, 2013, was confused many months. And all because the law on education, operating earlier, called any higher education by professional (Art. 24 of the Law of the Russian Federation of July 10, 1992 No. 3266-1). And now, before the chief accountant of JSC is enough to have any higher education - even economic, although technical, although humanitarian.
But what if the operating manual joint Stock Company Still, hire a chief of chubuch without higher education or experience? the federal law No. 402-FZ does not establish any responsibility for such a violation. In the Code of the Russian Federation on administrative offenses of fines for the discrepancy between the chief, there is also no legislative requirements.
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 main accountant of the insurance organization, defines Article 32.1 of the Law of November 27, 1992 No. 4015-1 "On the organization of insurance in Russian Federation" In particular, he needs to have a strict higher economic or financial education. This is one of the requirements that the company must fulfill to obtain an insurance activity license.
Having received a license, the company falls under careful control from the supervisory authorities. And if it turns out that the organization has a new chief committee that does not meet the requirements of the law, the license may be withdrawn.