Leading accountant: duties, requirements and job descriptions

The position of lead accountant sometimes causes various interpretations. This is due to the fact that the 5th and 6th level are mentioned in the new professional standard by profession. These are, respectively, “accountant” and “chief accountant”. Therefore, the question arises: who is this - a leading accountant?

The employer has the right to provide for the position of lead accountant. At a large enterprise, this specialist leads one of the areas of work of the financial department or accounting. In budgetary institutions, the leading accountant heads the financial and material department, the settlement department and others. Accounting in state organizations is based on laws on the structure of budgetary institutions, strict adherence to instructions. Hence, the work of accounting has the specifics of budgetary institutions. These are organizations of education, healthcare, culture.

In a children's educational institution (DOE), accountants are hired taking into account the requirements of the professional standard, which establishes education, length of service, basic labor functions, and the duties of the applicant. The leading accountant must know and comply with the rules of labor protection, safety and fire safety in a fixed area. For the period of vacation, temporary disability, the work of the leading accountant is performed by a specialist who is instructed taking into account the requirements of the professional standard and job instructions.

In large enterprises with a large number of employees, the division of accounting into departments allows you to optimize and structure your work, clearly separating the labor functions and responsibilities of the employee for each section of accounting. The functions, responsibilities of the lead accountant are prescribed in the job instructions, which is compiled by management.

Short list of functions of a leading specialist:

• planning and paying taxes to various budgets, funds, payments to banks;
• calculates fixed assets, material assets, costs of manufacturing and marketing products;
• financial analysis, budgeting;
• performs operations on the expenditure of funds of the enterprise;
• Paying for equipment supplies and with customers;
• works on creating new payments of bills, creating new documents for which there are no standard samples;
• prepares information for management about the activities of its accounting department, works on annual and quarterly reports;
• responsible for the storage of accounting documents, transfers them to the archive;
• working on inventory and write-offs;
• accepts reports from accountable persons on the expenditure of funds for household needs.

The employer in the job description independently puts forward the composition of the functions of the leading accountant. It is guided by the characteristics of production, the size of the organization, the requirements of a professional standard.

The selection of applicants and the appointment of a leading accountant is the management of the enterprise, organization. This accountant is subordinate to the chief accountant or his deputy. The accountant and senior accountant hires and dismisses the chief accountant. This is the main thing that distinguishes a leading specialist from ordinary employees.

A lead accountant is a specialist assigned to several areas of accounting at the same time. He coordinates the work of junior and senior accountants, who are more specialized and perform less important work. He advises the staff of his department on the tax code of the Russian Federation regarding the operation of the enterprise, changes in the legislation on accounting.

The new professional accounting standard, developed and adopted by the Ministry of Labor and Social Protection of the Russian Federation in 2019, does not require all organizations to be guided by this document. A commercial organization may put forward qualification requirements without observing professional standards. The list of organizations that must take into account the requirements of the professional standard is indicated. These include budgetary institutions. The management of budgetary organizations may be punished if the requirements of the professional standard in the work of accounting are not complied with.

This document clearly defines:

• labor functions;
• characteristics of these functions;
• qualification requirements for an accountant who performs this function;
• characterization of professional education and additional training of chief accountants, accountants of the 2nd and 1st category;
• necessary skills, knowledge for each function in accounting.

And although the responsibilities of the lead accountant in the professional standard are not specified, this is a specialist of the highest category. His professional knowledge and skills must meet the qualification requirements of the chief accountant.

According to the law "On accounting in the Russian Federation" consider:

• applicant’s special education diploma;
• practical experience in the specialty;
• lack of criminal record for years of work by profession.

The new standard has increased recommendations for education and work experience. The qualification of a leading accountant must correspond to level 6 according to the requirements of a professional standard.

• This is a higher specialized education, the profession of “accounting and audit”, 3 years of experience as a leader of the last 5 years of work in this specialty.
• If a special education is at the bachelor's level, the work experience of the chief accountant must be at least 5 years.
• Non-core higher education requires additional retraining in the profession of an accountant.
• For employees with only secondary specialized education, experience in accounting is needed. He must be 7 years or more.
• Professional standard requires continuous work to improve skills. The specific figure is 120 hours of advanced training in total over the last 3 years of work in accounting.

Job description - a basic document that defines the functions, rights and responsibilities of the employee.

Leading specialist has the right:

• get acquainted with management decisions in relation to his professional duties;
• improve working methods, present them to management;
• report problems and propose methods for their elimination;
• receive information and documentationrequired in work.

The responsibility of each employee is specified in the job description and the employment contract. The size of liability for poor performance of duties, for violations as a result of professional activity, for financial damage caused to the enterprise, organization is stipulated. Responsibility comes under the Labor Code, the Criminal Code of the Russian Federation. Administrative punishment is possible.

An accountant who has made a mistake in work is liable if a liability agreement is concluded. Compensates for damage to the enterprise to the extent specified in the employment contract.. Such a right is provided for in the Labor Code of the Russian Federation. Moreover, the employee cannot be punished for lost profits or for insufficient receipt of interest on loans. In some cases, a fine is imposed for late submission of reports.

Damage caused by criminal activity shall be compensated by a court decision. Responsibility may come after dismissal. According to the Labor Code of the Russian Federation, you can bring a claim for damages within 1 year. At the same time, the management of the organization needs to prove that the occurrence of damage occurred as a result of the activities of the employee.