Who should be certified as a professional accountant? Training courses for professional accountants

The Ministry of Labor of the Russian Federation approved the professional standard “Accountant” back in 2014, but it came into force a year later. In 2019, this standard continues to be in effect, and on July 1 last year, changes to the Labor Code came into force. In other words, according to the amendments to the Labor Code of the Russian Federation in the field of professional standards, which came into force in July 2018, if an accountant does not have a certificate, then he most likely does not meet the requirements of the professional standard, and therefore will not be able to get a job.

How to get certified as a professional accountant in 2019

Let us remind you that certification is a procedure based on the results of which the compliance of a particular specialist with a certain qualification is confirmed - all this remains relevant for 2019. If we put aside many subtleties and nuances, it turns out that the certificate confirms a person’s right to work in a given specialty.

It should be noted that in this case we are not talking about obtaining any new professional knowledge or skills: a certificate of a professional accountant only confirms the fact that a person has successfully passed a test of his knowledge, both practical and theoretical.

Having received a certificate, the specialist thereby confirms that the knowledge he has is fully consistent with the professional standards of the association of specialists in a particular profession. In 2019, accountants in Russia can obtain a certificate, for example, from the National Committee of Accountants, Financiers and Economists or from the Institute of Professional Accountants.

To obtain a professional accountant certificate in 2019, you need to have, firstly, a basic economic education, and secondly, some work experience. Each organization sets its own rules for certification; the state does not deal with this procedure, shifting the issuance of certificates to professional organizations.

At the Institute of Professional Accountants, you must pass 2 exams to become certified. The first is a written-oral exam lasting 3 hours. The questions asked here are fully consistent with the programs in which professional accountants are trained, and certain adjustments are constantly being made to them in order to increase relevance. The questions asked during the exam take into account all new regulatory documents - this allows us to ultimately obtain an objective assessment of the knowledge of the applicant for a certificate.

Based on the results of this exam, members of the examination certification commission determine the level of training of the persons being examined and make a decision regarding their admission to the next stage, which is testing. The test offered to examinees contains several blocks consisting of 10 questions. After passing the tests, the overall score for the examinee is displayed, after which a decision is made to issue a certificate.

The National Committee of Accountants, Financiers and Economists has a slightly different approach - here members of the certification commission review the documents submitted by the applicant, evaluate his qualities as applied to the profession, both personal and professional, and bring all this up for collegial discussion. The commission evaluates the activities of the applicant for a certificate based on his compliance with the requirements for the position held, as well as the effectiveness of performing his immediate duties. In addition, a number of very important points in the work of an accountant are taken into account, after which the commission members make a decision by open voting.

Features of the professional standard “Accountant” in terms of their application since July 2019

Now let's talk in more detail about the professional standards developed by the Ministry of Labor. A professional standard describes the qualifications that a worker engaged in a particular type of professional activity must have.

According to Article 15 of the Labor Code, a specialty determines the labor function, while qualifications are a reflection of the level of skill within the specialty. Accordingly, the Ministry of Labor, having introduced the professional standard “Accountant”, thereby establishes the qualifications needed to work in this specialty.

The professional standard requires the chief accountant to prepare and present financial statements of the entity economic activity. Clarifying this generalized function, it should be noted that in 2019 the chief accountant must:

• engage in preparation of accounting reports;
• prepare consolidated financial statements (according to IFRS);
• exercise internal control over accounting and preparation of financial statements (or financial statements);
• maintain tax records, as well as engage in tax planning and preparation of tax reporting.

Here you should pay attention to some points. In particular, in accordance with the requirements relevant for 2019, tax reporting is classified as financial reporting. In principle, such a decision of the Ministry of Labor can be called fair, since the resulting tax accounting the amounts will certainly be displayed on the accounting accounts.

The labor department believes that an ordinary specialist will not be able to keep tax records. The professional standard in force in 2019 clearly stipulates that in documents such as a work book and employment contract, the chief accountant should be called the only specialist who is involved in reporting at the enterprise. Meanwhile, an ordinary accountant, in accordance with professional standards, must be engaged in summarizing the facts of economic life conducted by a subject of economic activity.

For the employer, it would be advisable to differentiate the qualifications of the accountants working for him. It is necessary to provide for the presence in the staff of such positions as a site accountant who will be responsible for accounting for materials, fixed assets, calculations, and so on, a trainee accountant (accountant assistant), and a senior accountant. Moreover, for each category, the range of its responsibilities must be described in detail in the corresponding job description.

Generally speaking, the professional standard “Accountant”, developed by the Ministry of Labor, places the highest possible demands on the professional qualities and knowledge of specialists in this profession - both ordinary and senior.

Each of the specialists, guided by the current professional standard, can determine for themselves some specific areas for improving their own professional qualifications. In particular, today an accountant needs to know the basics of current legislation in such areas as medical and social insurance, archiving. In addition, a specialist in this profession should also know the basics of labor, civil and customs legislation.

At the same time, the professional standard does not require mandatory knowledge of IFRS. Consolidated financial statements are prepared by the chief accountant by transforming those contained in those compiled according to Russian rules accounting report registers data. There are also a number of fairly high requirements regarding the knowledge of an accountant. It is worth especially noting here that the Ministry of Labor has not provided for any reduction in punk requirements for specialists keeping records under special tax regimes, or in small enterprises.

Accounting specialists play an important role in the effective management of an enterprise or company. The specialized education and professional experience of an accountant contribute to a reasonable and structured document flow that reflects the economic transactions of a business entity.

Is it necessary to have a certificate?

The order of the Ministry of Finance of the Russian Federation dated January 13, 2000 introduced the mandatory provision of accountant certificate data in a number of forms of financial and economic reporting. A year later, the regulator clarified that this data could not be requested by the tax service. Thus, having a certificate fell into the category of recommendations.

Regarding chief accountants, there are a number of qualification restrictions provided for by the Accounting Law. The professional standard “Accountant” implies mandatory compliance with the following conditions:

• Profile education in combination with additional qualification programs;
• Five-year employment in accounting for the past seven years.

Profstandart left it up to the head of the business entity to decide on additional qualification and reputational requirements for applicants for the position of chief accountant. Certification of a professional accountant falls into the category of additional qualification programs, although it is not mandatory.

HR specialists and business managers express their own requirements for applicants, based on changing market conditions and acting in the interests of the company.

Why do you need a document?

The professional development program organized by the Institute of Professional Accountants of Russia (hereinafter referred to as IPA) in 1997 has been successfully operating to this day. The Federal Program for Reforming Accounting Standards, launched in 1998, confirmed the timeliness of IBR's actions.

The presence of a professional accountant certificate favorably positions a specialist against the background of other applicants and indicates his competence.

Constantly changing market conditions encourage company leaders to act proactively. Possession of a certificate opens up broad prospects in terms of employment, salary increases, achievements professional success. The reputation of the IPDB in the international community plays a significant role in this.

Where to get a certificate

Many experts believe that in the near future this document will become a legal argument for confirming professionalism in accordance with Article 195.1 of the Labor Code of the Russian Federation. Accredited centers, called corporate members of the IPBR, are in wide demand on a federal scale.

You should carefully read the legal documents of the selected center for:

1. Availability of a training license;
2. Accreditation with IPBR.

Features of the professional standard

National system of professional qualifications in Russian Federation carries out an independent assessment of specialists in accordance with an extensive regulatory framework.

The professional standards that came into force in July 2016 provide for the qualifications of an employee for the position held. According to the “Law on Accounting” (No. 407-FZ dated December 6, 2011), an applicant for the position of chief accountant must meet a number of requirements:

• Profile education in combination with additional qualification programs;
• Five-year employment in accounting for the past seven years.

There is a certain discrepancy between the professional standard and qualification directory in relation to the heads of the financial and economic division. On the one hand, the presence of a specialized higher education, on the other hand, its absence is compensated by professional experience and qualification courses.

About preparation for certification and the procedure for conducting the exam

Preparation for certification exams is included in academic hours training. Their number ranges from 80-260 depending on the chosen course. The applicant can prepare independently. All students receive methodological and teaching aids, normative collections.

Preparation for exams takes place according to test tasks, which are contained in each section. Each question offers four answer options. Students take two exams:

1. Intermediate;
2. Qualifying.

Written-oral or remote exams are taken at the training center or on the IPBR website. The second exam takes place only in person at the place of registration. The protocol of results is approved by the IPB Certification Commission of Russia.

No more than two attempts are allowed. If the student does not confirm the knowledge, he can apply for a certificate as a practicing accountant or renew the program.

Obtaining an IPBR certificate

System additional education is based on international standards. Obtaining a qualification document is the starting point for the constant updating of knowledge. Graduates annually extend the validity of the certificate after updating the knowledge base in annual 40-hour courses.

Information support and membership in the community transform a document from just another piece of paper into proof of competence, a symbol of belonging to the cohort of Russian professionals and international recognition. The conclusion of the examination commission confirms the holder’s compliance with the latest requirements of the Professional Standard.

Summing up

On the one hand, the “Certificate” is a prestigious piece of paper that adds weight to the resume. On the other hand, good Milch cow, requiring replenishment from the personal budget. It is possible that “someone” (see Google) came up with the brilliant idea of ​​getting rich in the process of creating a special caste of accountants. And at some point there was a high probability of creating a legal “obligation”. However, some Duma members killed the bill. Supporters of the idea dressed this up in plausible explanations about the need for preparation, consideration in committees, and so on. There are rumors that by 2020 the idea will overcome the process of debate and debate among legislators. But the law, after all, is “double-edged” and it is possible that an experienced chief accountant will be lucky with the employer and will not have to fork out his hard-earned money for a prestigious job. Or you’ll be unlucky and have to give up your seat to an inexperienced holder of an expensive certificate.

Attention! All documents (including the exam payment receipt) are provided in the first three days from the start of classes.

1. Application for membership in Full Members of the IPB of Russia
2. Application for membership in the IPB of the Moscow region
3. Application for certification
4. Application for entering information into single register professional accountants of Russia
5. Education document: copy of education diploma.
6. Documents confirming work experience in the required positions: a copy of the work book, an extract from the work book, as well as other documents confirming work experience in the required positions, in the absence of the required work experience: a copy of the part-time employment contract, a certificate of part-time work, if necessary, a certificate from the place of work.

   Documents are certified by an official authorized to perform this function. Certification of documents by the applicant himself is not allowed.

   A copy of the completed pages of the work book must be bound and stapled, indicating the number of pages and certified by the seal of the organization (enterprise) that issued the copy of the document.

   If the copy of the work book is not bound, then each page is certified.

   Insert in the work book. When providing information about the length of service indicated in the insert in the work book, the first page of the insert is not required if there is an entry in work book about the issuance of an insert with the corresponding number.

   Last name change. If there is an entry in the work book about a change of surname, a copy of the document confirming the change of surname is not required. In this case, the entry in the work book about the change of surname must be certified by the seal of the organization and signed by the official who made the change. The record must contain the following information: series, number and date of issue of the document on change of surname (for example, certificate of marriage, divorce, change of name). If there is no or incorrect entry in the work book about a change in surname, you must provide a photocopy of the document confirming the change in surname.

7. A copy of the passport in 2 copies (copies of passport pages containing data on the issue of the passport, full name, date of birth and registration at the place of residence)
8. A copy of the payment document confirming payment of the entrance fee to TIPB with the correct purpose of payment.

   The entrance fee to the IPB is paid by the candidate himself.

9. Three 3x4 photographs (color, matte, without corners).

Information on documents, application forms, and fees can be found on the website of the Institute of Professional Accountants of the Moscow Region (www.ipbmr.ru).

Despite the fact that according to the law, having an accountant’s certificate is not considered mandatory, debates about how necessary it is for an accountant are still ongoing. We asked St. Petersburg accountants what they thought about the certificate, and we got a rather unexpected result.

A little history

The professional accountant certificate is issued by the Institute of Professional Accountants of Russia (IPBR). Back in 1997, IBR organized advanced training courses for accountants and began issuing certificates of professional accountants with the seal of the Russian Ministry of Finance. In 2000, by order of the Ministry of Finance of Russia dated January 13, 2000 No. 4n, new forms of accounting statements were approved, in which the accountant was required to indicate the data of his professional qualification certificate. But a few months later, a letter from the Ministry of Taxes and Taxes of Russia dated April 20, 2001 No. AS-6-16/332 was issued with an explanation that tax inspectorates does not have the right to demand a certificate from an accountant. Since then, no new official documents obliging an accountant to have a certificate have appeared. And although in Lately Legislative bodies are actively discussing the possibility of introducing mandatory certification of professional accountants, while the main argument for obtaining a certificate remains the requirement of employers.

Why does an employer need a certificate?

Indeed, in most job advertisements for chief accountants, employers require a professional certificate. “I am a chief accountant, I changed jobs six months ago,” says Irina, chief accountant. - I don’t have a certificate. And here's what's interesting. On good places Almost everywhere a certificate was required, especially for employment agencies. They (the agencies) sifted everyone through this filter - “higher education in economics or accounting, at least three years of experience, certificate.” That is, my resume was not automatically considered.”

“A current certificate of a chief accountant is a kind of guarantee to employers that the applicant for the position of chief accountant is mobile and more qualified,” comments Anna Bogina, consultant in the Finance and Banking department of the ANCOR company. “A certified accountant is required to undergo training and improve his qualifications annually, and accordingly, he is aware of all innovations.”

"Pros and cons"

Recently a survey was conducted: “Does a professional certificate help an accountant in anything?” About 300 accountants took part in the survey, of which 57 percent said that it does not help at all, and 43 percent of respondents, on the contrary, consider it useful. As you can see, the gap is not that big. True, you can often hear negative opinions. Accountants complain about the unjustified high cost of training, the forced need to renew the certificate and at the same time become a member of the IPBR, paying membership fees.

“I believe that the IBR professional accountant certificate is a feeding ground for officials,” says Anna Vasilyeva, chief accountant of a leasing company. – This is simply siphoning off money for issuing useless pieces of paper. Although many employers consider these papers to be a plus for candidates, in reality these courses are of very little use. I have a certificate - I succumbed to fashion at one time. Now, every year, so that he doesn’t get lost, I pay fees to the Institute of Development and Development and undergo completely useless so-called “advanced training.”

Many, on the contrary, consider certification necessary, arguing that high level acquired knowledge. Says Svetlana Petrova, chief accountant of a wholesale trading company: “I am currently undergoing training under the certification program, and so far I like everything. Personally, I decided to get a certificate in order to be a more competent accountant. The knowledge gained in the classes significantly expands my professional horizons, because my specialization is narrow, but here they talk about other types of activities. In addition, I really like the lectures of the teachers. All lectures are based on practical material, specific life situations" Maria Ryzhova, chief accountant of a trading company, agrees with her: “A certificate is not a piece of paper for employers, but nothing more than systematic knowledge. It’s just that many accountants don’t know that professional accountant courses cover not only accounting, but also the basics of civil legislation, financial management, basics of auditing, etc. This, of course, is not something that is needed in everyday work, but something that is sometimes very useful to “pull out of your sleeve” in order to confirm your high qualifications and high salary.”

Now every accountant decides for himself whether he needs a certificate or not. And, most likely, the truth is somewhere in the middle. We can agree that it is not at all a guarantee of professional growth, but at the same time, a certificate is good opportunity gain comprehensive systematic knowledge and regularly improve your qualifications.

For your information

Who can become a certified professional accountant?

Accountant:
– having a higher economic accounting education or a candidate (doctor of science) diploma in the specialty “Accounting, Statistics” (direction “Accounting, Analysis and Audit”);
– worked for at least three years as a chief accountant or manager financial service(or their deputies), in other management positions requiring knowledge of accounting, as well as an accounting consultant or teacher;
– completed training under the “240 hours” program and successfully passed the qualification exam.

How and where can I get a certificate of a professional accountant in St. Petersburg?

It is necessary to undergo mandatory professional (educational) training in the amount of 240 hours according to the training and certification program for professional accountants in one of 13 accredited educational and methodological centers of the North-West Institute of Public Accountants and pass exams. Professional training works in the following areas: chief accountant, accountant-consultant (expert), financial manager (manager), financial expert-consultant. Addresses and contact numbers of training centers, as well as the procedure for submitting documents, can be found on the NWTIPB website - http://ipb.spb.ru.

How is the exam going?

The exam is conducted in two stages. The first stage is a written and oral exam. It is carried out jointly by the territorial institute and the educational and methodological center, which trains applicants. Based on the results of the first exam, the applicant is admitted or not admitted to the next exam. The second stage is a written exam. NWTIPB is carried out 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.

How to renew a certificate?

The qualification certificate obtained by a professional accountant is valid for five years. To extend its validity, the holder of the certificate must be a member of the Institute of Professional Accountants, and also undergo annual professional development of at least 40 hours per year.

An accountant, like any other specialist, must correspond to the position he occupies. And it is precisely for this purpose that a procedure such as certification of accountants is carried out annually. After all, the level of his training and professionalism determines how well the accounting of an enterprise, commercial or government institution will be maintained.

Certification is necessary in order to get rid of doubts regarding whether the accountant performs his duties efficiently. After all, the finances of the organization are in his hands. Therefore, this procedure has significantly more advantages than disadvantages. Therefore, both the employer and the accountant themselves should thoroughly prepare for it.

The certification procedure takes place in accordance with the norms of the legislation of the Russian Federation and has a certain procedure. The accountant, as a professional standard, was introduced by the Ministry of Labor of the Russian Federation in 2019; it specified clear requirements for the employee’s work experience, education, skills and knowledge, and a description of his functions.

Based on all these points, the accountant goes through the procedure and receives an appropriate certificate indicating the level of his professionalism.

What is it and is the procedure mandatory?

Certification of accountants is a special testing procedure to determine the level of qualifications, professionalism, and skills. In addition, during its course, both moral and personal qualities employee. This is necessary in order to check whether the person is suitable for the position he occupies and whether he meets the requirements that the employing company imposes on employees of this level.

The certification procedure is carried out over periods and includes a set of various measures. Moreover, it is initiated by the employer himself, that is, the head of the organization.

Passing certification is beneficial not only to the management team, but also to those being certified, as it makes it possible not only to find out their level, but also to increase it, which can bring bonuses in the form of a salary increase or promotion. If management initiates such a procedure, the accountant must undergo it.

Certification will help not only evaluate the performance of employees, but also optimize the work process, because this will give an additional impetus to employees to refresh or improve their knowledge, thereby increasing their qualifications.

Thus, the certification procedure for accountants is necessary for:

• improving staff selection;
• improving the quality and efficiency of their work;
• moral and material incentives for employees;
• formation personnel reserve, which can subsequently be used to obtain a vacant position;
• determination of qualification level;
• understanding the need for such procedures as advanced training, professional training, and retraining of accountants.

That is, certification is aimed at optimizing the work process and eliminating an unprofessional approach to work, if any. However, the law does not say that an ordinary or chief accountant must be certified.

Legal regulation

The implementation of the certification procedure for accountants is controlled by the Labor Code of the Russian Federation in the Regulations on Certification Inspections, which specifies the basics and rules for conducting, training and preparation. The legal regulation of certification is of practical importance, especially against the backdrop of changes and improvements to existing labor legislation.

According to the norms labor law, the main features of certification are:

• passing the procedure as a consequence of the labor relationship between employee and employer;
• the subject of certification is an employee of a certain category;
• carried out in periods;
• implementation in a special organizational and legal form;
• the presence of mandatory legal consequences for the person being certified;
• means of selection and placement of personnel.

All this allows us to determine the employee’s suitability for the position held and the level of his professionalism, which is main characteristic and the purpose of certification. According to these legal acts, the employee is required to undergo certification, during which he confirms the level of his knowledge and the right to occupy a particular position in accordance with the employment contract concluded with him.

The essence of the legal regulation of certification is to:

• keep the content of the employee’s employment contract unchanged (if qualifications are confirmed);
• change its content by making appropriate adjustments afterwards;
• cease action.

The previous employment contract is retained if the certification reveals that the employee’s level of knowledge, professionalism and position are consistent with the employee’s performance. It is worth noting that accountants with secondary or higher education can undergo such certification.

Innovations since 2019

Since 2019, the law on independent assessment of qualifications has come into force, but it does not provide for mandatory certification of accountants. A specialist can undergo it either independently, on a voluntary basis, or on the initiative of an employer who wishes to conduct it.

Among the innovations of 2019, it is worth noting that now centers for independent assessment of the qualifications of accountants will certify them at a professional level, namely, money must be paid for preparation and certification services.

Moreover, if the initiator of the certification was the management of the organization, it is she who pays all expenses. If the accountant personally initiates this procedure, he is guaranteed to receive an income tax deduction, as well as an exemption from work for that day, with payment for all working hours.

In general, certification of accountants includes the following questions:

• Accounting;
• financial reporting and its analysis;
• taxation;
• auditing fundamentals and ethical standards;
• international standards;
• basics of computer science.

Profstandart

In accordance with Labor Code Russian Federation, a professional standard is a characteristic of the qualifications that are needed to work in a certain profession, its components are:

• knowledge;
• skills;
• skills;
• experience.

The professional standard “accountant” establishes the qualifications of the person being certified, that is, the level of his skill required to work in the corresponding specialty. This document is officially registered in Russian Ministry Justice.

Depending on the job responsibilities and position of the employee, qualification requirements are determined. Professional standards are used by managers to form staffing and in matters of certification organization.

Based professional standard Each specialist can determine his level and compliance not just with the position held, but with the level of knowledge, and, if necessary, undergo retraining.

In the professional standard we describe, two positions are distinguished: accountant (specialist) and chief accountant (chief accountant). For each of them there is a general labor function, as well as a detailed one, that is, having a specific, specific list of requirements. For each, it is indicated exactly what labor skills, actions, knowledge and abilities are required for its implementation.

For a specialist

The responsibilities of a specialist in accounting activities include the generalized function of counting totals, balances, and closing turnover on current accounts in accounting registers. Profstandard classifies as specialists those workers who perform calculations on individual areas accounting, without knowing all of them. Managers are recommended to delimit responsibilities by identifying such positions among accountants as lead, senior, trainee, and site accountant.

According to each position, the scope of his responsibilities will be determined. It is also worth considering that despite the fact that the cashier, despite job responsibilities, refers to the service sector, not accounting.

For the chief accountant

– the position is more serious, and the professional standard requires him to prepare and provide financial statements of an economic entity, that is:

• prepare financial statements;
• compile a consolidated (generalized) financial statements according to IFRS;
• control internal accounting and preparation of financial statements at the sites;
• keep tax records;
• prepare tax reporting and planning.

Defines tax reporting as financial, since the amounts received as a result of tax accounting are reflected in the accounting accounts. The Ministry of Labor of the Russian Federation has determined that a simple accountant, a specialist, is not able to maintain such reporting. And therefore, the one who, on the basis of professional standards, maintains all the company’s accounting records is called the chief accountant.

Procedure for certification of accountants

Test questions for the certification of accountants have been compiled and approved by the IPB RF, all of them correspond to the goal: to check the professional suitability, level of knowledge and experience of the person being certified. Moreover, issues change regularly, which is associated with changes in legislation and regulatory documents.

The certification lasts two hours without interruption in electronic format on the IPB website. No strangers are allowed to be present during the test. During the passage, the accountant gives options for his answers, which will subsequently be considered by the IPB commission. Based on the test, a final protocol of certification results is issued.

If the test is passed successfully, the employee receives an accountant or chief accountant certificate a month after the results are announced. If the test taker does not agree with the testing decision of the IPB, within 30 days he can appeal to the organization with an appeal to review the test results.

Sample characteristics and sample questions

Before certifying an employee, the commission must receive, no later than 2 weeks before the date of passing the tests, the performance characteristics of the person being certified, that is, a letter of recommendation.

It must indicate:

• accounting experience;
• experience and knowledge;
• business and personal characteristics;
• style and method of work of an accountant;
• knowledge of regulatory documents;
• difficulties that are present in the test taker’s work and the reason for their occurrence;
• obligations that he fulfills better or worse;
• ability to innovate, implement and develop them;
• information about self-education, advanced training;
• business qualities;
• work style;
• how responsive the employee is to the recommendations that were given during the previous certification.

There is a certain list of questions from which random ones are selected for the test individually for each person being certified.

This exam consists of twenty questions, it includes sections:

• accounting (15 questions);
• legal basis of accounting (5 questions);
• taxation (5 questions).

How to prepare

Of course, the experience and knowledge available to an accountant alone may not be enough to successfully pass the certification, so it is necessary to prepare for it in advance.

To do this you should use:

• approved textbooks on accounting activities, both in standard and electronic format;
• teaching aids;
• tests and assignments for independent work;
• methodological publications on topics and.

Practical exercises, which in total should take up a third of the total preparation time, will also not hurt. This could be an internship at an audit, consulting or accounting firm. For that. To pass the certification with positive results, you should devote a sufficient amount of time and perseverance to the preparation.

Features of a budget organization

In a budget organization, employees must undergo certification after a year if they:

• reappointed to the position;
• underwent advanced training;
• have undergone retraining;
• returned from maternity leave.

During certification, a commission consisting of five people must be present, the composition of which is approved by the head of the organization.

Certification takes place in budgetary institution in several stages:

• formation of a commission;
• approval of the certification schedule;
• providing lists of those certified;
• Preparation necessary documents for commission.

Before the test, the commission is sent a review of the employee and a sheet of past certification. Based on the results of the test, it is decided whether the employee is suitable for the position held and whether he will remain the same wage, whether a promotion is needed or the need to re-pass certification in a year.