At present, the role of the organization’s accountant is increasing. The functions of the accountant are changing and the range of tasks facing him is expanding. From a counting technical worker engaged in registering the facts of economic activity in the accounts, the accountant is transformed into a creative person, he ensures the formation and implementation of the organization’s accounting policies necessary for the effective management of the organization’s economies. Today, no management decision is complete without coordination with the chief accountant, since it is necessary to determine not only the effectiveness of this decision, but also its tax implications. That is why in the Accounting Reform Program in accordance with international financial reporting standards one of the two most important tasks is defined as the formation of the accounting profession,
Professional accountants are differently named in different countries: in the UK – jury accountants, in France – expert accountants, in the USA – public accountants, in Russia before the revolution – jury accountants. The essence of all these names is the same: confirmation of competence, defining the right of an accountant to carry out its activities and guaranteeing the shareholders, the management of enterprises and ultimately the state qualified application of the law.
Higher specialized accounting education is the basis for training chief accountants, heads of financial services of organizations and their deputies. However, for chief accountants, financial directors of certain categories of organizations, primarily organizations that are subject to mandatory audit, additional (to higher accounting) education and qualification is required – a professional accountant.
A professional accountant is a new phenomenon in our country. The need for training and certification of professional accountants is enshrined in the Accounting Reform Program.
The presence of a certificate of professional accountant is also obligatory when rendering services in relation to the formulation, restoration and decree of accounting, consulting in the application of regulatory legal and other acts on accounting issues.
To date, approximately 170 thousand accountants have been certified in our country and received the status of a professional accountant.
In accordance with international standards of accounting education, adopted by the Institute of Professional Accountants and Auditors of Russia for basic guidelines, the following qualification requirements are imposed on professional accountants:
knowledge and skills;
practical work experience;
adherence to professional ethics;