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Requirements for the education of the Deputy Chief Accountant. Chief Engineer. Requirements for the Deputy Chief Accountant for employment

In practice, the question often arises: should the sole executive body and the actual head of a medical organization have a medical education and professionally understand the main activities of the clinic, or is it enough for him to be a capable administrator and understand non-core areas. Let us turn to the legislation and practice of its application.

The Labor Code of the Russian Federation and the Federal Law “On the Fundamentals of Protecting the Health of Citizens in the Russian Federation” No. 323-FZ does not contain special qualification requirements for the position of “head of a medical organization”. These requirements are contained in by-laws regulations regulating qualification characteristics posts.

These regulations include:

Nomenclature of positions medical workers and pharmaceutical workers, approved. Order of the Ministry of Health of the Russian Federation No. 1183n dated December 20, 2012;
Unified qualification directory of positions of managers, specialists and employees, section "Qualification characteristics of positions of workers in the field of healthcare", approved. Order No. 541n dated July 23, 2010

The list of positions that make up the "Positions of managers" is disclosed in the Nomenclature of positions of medical workers and pharmaceutical workers, approved. By order of the Ministry of Health of the Russian Federation No. 1183n dated December 20, 2012, according to this document, "Positions of managers" are included in clause 1.1 of section I "Medical workers". From which we can conclude that the positions of managers can only be occupied by medical workers.

So, Section I "Health workers", subsection 1.1. "Leader Positions":

chief physician(head) of a medical organization;
director of the hospital (home) nursing care, hospice;
deputy head (head) of a medical organization;
head (head) of a structural subdivision (department, department, laboratory, office, detachment, etc.) of a medical organization - a specialist doctor;
the head (chief physician, head) of a structural unit carrying out medical activities, of another organization;
home nurse(chief midwife, chief paramedic).

In the Note to the Nomenclature of positions, an important reservation was made in relation to 3 positions out of the 6 listed above, namely, in relation to:

"chief physician (head) of a medical organization",
"deputy head (head) of a medical organization",
"head (chief physician, head) of a structural unit engaged in medical activities, of another organization."

The note to the document says that the 3 positions listed above refer to the positions of medical workers in the event that their labor (official) duties include the implementation medical activities.

There is no such reservation for the remaining 3 positions, including the position of “director of the hospital (home) of nursing care, hospice”.

Unified qualification directory of positions of managers, specialists and employees, approved. Order No. 541n dated July 23, 2010 in section II "Positions of managers" does not indicate the mandatory presence of a medical education in relation to the position:

Head (chief physician, director, head) of federal budget institutions Federal Service for Supervision of Consumer Rights Protection and Human Welfare,
Director of the hospital (home) nursing care and hospice.

An employee in the position of “chief physician (president, director, head, manager, head of a medical organization)” may or may not have a medical education, but in any case must have a certificate of a specialist in the specialty “Health Organization and Public Health” and work experience for leadership positions.

Here are excerpts from normative documents.

In relation to the position of “chief physician (president, director, head, manager, head of a medical organization)”, the following qualification requirements are imposed:

"Higher professional education in the specialty "General Medicine", "Pediatrics", "Medical and preventive care", "Dentistry", postgraduate professional education and / or additional professional education, certificate of a specialist in the specialty "Organization of health care and public health" or higher professional (economic, legal ) education and special training in healthcare management, at least 5 years of work experience in managerial positions. For the president of a medical organization, work experience in medical organizations is at least 25 years.

In relation to the position of "Director of the hospital (home) of nursing care, hospice" the following qualification requirements are imposed:

“Higher professional education in the specialty “Medicine”, “Pediatrics”, “Nursing”, postgraduate professional education and / or additional professional education, certificate of a specialist in the specialty “Health Organization and Public Health” or “Nursing Management”, work experience in medical organizations for at least 5 years or secondary vocational education (advanced level) in the specialty "Nursing", "General Medicine", "Obstetrics" and a certificate of a specialist in the specialty "Organization of nursing", work experience in medical organizations for at least 10 years old".

In the Letter of the Ministry of Labor and Social Protection of the Russian Federation No. 14-0 / 10 / V-2253 dated April 4, 2016, with reference to the Labor Code of the Russian Federation, two cases are named, in the presence of which the requirements of professional standards are mandatory:

if in accordance with the Labor Code of the Russian Federation or other federal laws the performance of work in these positions, professions, specialties is associated with the provision of compensation and benefits or the presence of restrictions (Article 57 of the Labor Code of the Russian Federation);
if the requirements for the qualifications necessary for an employee to perform a labor function are established by the Labor Code of the Russian Federation, other federal laws, other regulatory legal acts Russian Federation(Article 195.3 of the Labor Code of the Russian Federation).

The legislation on licensing medical activities establishes requirements for the level of education of the head of a medical organization (subparagraphs c, d, clause 4 of the Regulations on Licensing Medical Activities, approved by Decree of the Government of the Russian Federation No. 291 dated April 16, 2012).

So, the head of a medical organization, deputy heads of a medical organization responsible for the implementation of medical activities should have:

higher medical education;
postgraduate and (or) additional professional education, provided for by the qualification requirements for specialists with higher and postgraduate medical education in the field of healthcare;
specialist certificate;
as well as additional professional education and a certificate of a specialist in the specialty "health organization and public health";
have at least 5 years of professional experience.

Compliance with these requirements must be documented.

The phrase “responsible for the implementation of medical activities” attracts attention and generates conflicts in practice.

As can be seen from the above regulations, there is a conflict between the Unified Qualification Handbook, the Nomenclature of positions in the healthcare sector and the Regulations on the licensing of medical activities. In this regard, the assessment of this collision by the courts is of interest.

Law enforcement practice of arbitration courts.

Discovered by us law enforcement practice arbitration courts indicates that the regulatory authorities, as a rule, always evaluate the lack of medical education of the head as a violation of licensing requirements. A fine is applied to the violator in article 14.1 of the Code of Administrative Offenses of the Russian Federation.

Arbitration courts, considering the question of the validity of the application of penalties, in most cases, confirm the correctness of the conclusions of the regulatory authorities, and less often take the side of the medical organization.

Below are examples of court decisions: in the first case, the courts considered a situation where the manager has a medical education, but does not have a certificate of a specialist in the specialty “health organization and public health” and work experience in medical organizations; in the second case, there is no medical education.

Examples of judgments.

In the following judicial acts, the arbitration court found it justified to bring to administrative responsibility on the fact that the head of a medical organization has no medical education in a situation where the organization has a deputy director for medical affairs on its staff.

Decree Arbitration Court of the Moscow District dated August 18, 2015 in case No. A40-180007 / 2013

“... As established by the courts of two instances, on the basis of the order of the Department of Health of the City of Moscow dated November 18, 2013 No. 1303-r, an unscheduled on-site inspection of compliance with license requirements and conditions in the implementation of medical activities of Ideal-S LLC was carried out at the address Moscow, st. . Upper fields, 11, bldg. 1.

During the inspection, violations were found ...

in violation of subparagraph "c" of paragraph 4 of the Regulations, the head - General Director Sokolov V.L. (order dated 05.09.2012 N 08-k) does not have a higher medical education, the deputy general director for medical work Ryabova O.I. (Order N 09/K dated 16.09.2012, employment contract dated 09.16.2012) there is no additional professional education and a certificate of a specialist in the specialty "health organization and public health";
in violation of subparagraph "g" of paragraph 4 of the Regulations, the Deputy General Director for medical work Ryabova O.I. work experience in the specialty "surgical dentistry" of at least 5 years has not been confirmed;

... The results of the check are recorded in the protocol of November 21, 2013 No. 1303-r on an administrative offense, responsibility for which is provided for in Part 4 of C.14.1 of the Code of Administrative Offenses of the Russian Federation.

Considering the claim made in the case, the courts of two instances recognized as documented the fact that the company had committed an imputed offense. The event and composition of the offense are confirmed by the materials of the administrative case, including the act of verification and the protocol on an administrative offense ...

In view of these circumstances, the court of cassation considers it lawful to impose an administrative fine on the company within the limits of the sanction of Part 4 of Article 14.1 of the Code of Administrative Offenses of the Russian Federation.

… Links of the company to obtain a license for legal basis and according to the requirements of the legislation on the date of its receipt, do not affect the legality of bringing to administrative responsibility. The circumstances of obtaining a license are not subject to establishment within the framework of this dispute. The courts established that at the time of the audit, the company was carrying out activities with a gross violation of the conditions stipulated by the special permit (license) ...

The company's statement that there is no offense in its actions is rejected as aimed at reassessing the circumstances of the case established by the courts of two instances.

Resolution of the Eleventh Arbitration Court of Appeal dated February 13, 2014 in case No. А55-24619/2013

“From the materials of the case, it is clear that at the time of the audit, the management of LOTOS LLC was carrying out general director... with a diploma of higher education in the qualification of "manager" in the specialty "nursing" ... and work experience in the specialty for less than 5 years.

From the submitted ... documents, it is seen that ... holds the position of director, her duties include the direct management of the financial and economic activity societies for the provision medical services population, with the solution of issues requiring special knowledge in the medical field.

The company's argument about the possibility of inconsistency of its current sole proprietorship executive body The court of first instance justifiably rejected the requirements for the position.

The regulation on licensing medical activities does not provide for any exemptions from the requirements for the head of a medical organization, which in this case is a special subject, regardless of the decisions of other bodies, including his personal ones, as the sole executive body of the company.

The job description submitted by the company for the deputy director of LOTOS LLC for the medical part ... are internal acts of the organization that do not exempt the subjects of medical activity from compliance with the requirements of legislation in the field of licensing certain types activities".

Similar conclusions are contained in the Resolution of the Arbitration Court of the Far Eastern District dated March 5, 2015 in Case No. Ф03-213/2015: “The administrative body conducted an on-site unscheduled inspection ... of the compliance of the medical activities carried out by the company with the established licensing requirements and conditions. As a result of the audit, it was found that the director of the company, which is a medical organization, does not have a higher medical education and a certificate of a specialist in healthcare organization and public health. The violation was recorded in the inspection report... On this fact, the Ministry of Health in relation to the society... drew up a protocol... on an administrative offense, liability for which is provided for by Part 4 of Article 14.1 of the Code of Administrative Offenses of the Russian Federation.

The court drew attention to the fact that the director’s lack of higher medical education and a certificate of a specialist in the specialty “health organization and public health”, as both courts rightly pointed out, creates a threat of harm to life and health of citizens.

“... The courts have established and the case materials confirm that, in violation of the above rules of law, the director of the company, which is a medical organization, Yezhevskaya E.V. does not have a higher medical education and a certificate of a specialist in healthcare organization and public health.

Since non-compliance with the requirement established by the Regulations on Licensing Medical Activities that the relevant managers responsible for the implementation of medical activities have a higher medical education and a certificate of a specialist in the specialty "health organization and public health", as both courts rightly pointed out, creates a threat of harm to life, health of citizens and, therefore, is a gross violation of licensing requirements in the conduct of medical activities, then bringing the company to administrative responsibility, provided for by Part 4 of Article 14.1 of the Code of Administrative Offenses of the Russian Federation, is lawful.

We found a judicial act containing the opposite conclusions:

Resolution of the Seventh Arbitration Court of Appeal dated November 7, 2014 in case No. А03-13309/2014. This judicial act states that the qualifying sign in the application of the provisions of the legislation on licensing is the fact of imposing on the relevant executive(head, deputy heads, head of the structural unit) responsibility for the implementation of medical activities.

Director of the auditee legal entity is not responsible for the implementation of medical activities. The organization has two heads: the director and the head of the medical service. By order of the organization, job responsibilities are distributed that are within the competence of the head of the medical service and the director. At the same time, it is the duties of the head of the medical service that include duties related to the implementation of medical activities, which is also confirmed by the instructions of the head of the medical service approved by the Company. The duties of the director include exclusively the organization and operational management of production, economic and financial and economic activities.

All persons holding (or having previously held) the position of the head of the medical service have a higher medical education, the necessary qualifications, work experience, etc. In this connection, the court of first instance came to the conclusion that the application of penalties was unreasonable.

The law enforcement practice of the courts also confirms the validity of the application of penalties in a situation where the head of a medical organization does not have a valid certificate "health organization and public health", but has a medical education - Resolution Supreme Court RF dated October 27, 2014 No. 302-KG14-2669 in case No. A33-11226/2013; Decision of the Arbitration Court of the Oryol Region dated April 22, 2016 in case No. А48-1595/2016.

Job description of the deputy chief accountant defines his duties, rights and level of responsibility. Features of its content depend on the functions performed by this specialist.

What is the purpose of the job description?

When hiring a new employee or transferring to new position the employee of the enterprise must be familiarized with the duties that he will have to perform in a new position for himself. This is necessary, first of all, in order to establish one of the main subjects for which an employment contract is concluded - labor function worker.

This purpose is served by a document called a job description. In terms of content, it turns out to be wider than a simple list of duties, since it usually also includes determining the employee’s place in the hierarchy of the relevant unit, listing requirements for the level of his qualifications, and also determines the rights associated with the performance of official functions and responsibility.

Legislatively, the obligation to draw up a job description is not established, but in reality this document is needed for both the employer and the employee. It allows the employer to:

clearly describe the duties associated with a particular position;
remove the problem of drawing up separate requirements when searching for a suitable candidate for a position;
facilitate the process of introducing a new employee (or employees) to his job functions.
control how a particular person copes with the work;
hold him accountable for failure to perform his duties.

At the same time, the employer is interested in the maximum full reflection in the instructions for the actual functions performed by the employee, since the latter has the right to refuse to perform additional work and the right to demand additional payment for work that is not part of his duties.

All this, with formal optionality, does job description very important and the right document which should be drawn up with the utmost care.

What is the position of Deputy Chief Accountant?

The position of deputy chief accountant implies the presence in the organization of an employee who, at least in part of the issues, is able to replace the chief accountant who is temporarily absent for any reason. Most often these questions are:

signing current documents;
approval of ordinary documents;
creation and transfer to related divisions of current accounting information;
resolution of urgent methodological and organizational internal situations;
preparation of explanations for urgent external requests.

In addition, the deputy chief accountant is usually entrusted with the functions of monitoring compliance by the accounting department employees with the accounting rules established by the accounting policy, as well as that part of the current accounting work, which, as a rule, is associated with the most complex areas of accounting and tax accounting.

All this assumes that the deputy chief accountant has a sufficiently high level of professional training and experience. Therefore, in this part, the same requirements are imposed on him as on the chief accountant (clause 4, article 7 of the law of December 6, 2011 No. 402-FZ; the professional standard "Accountant", approved by order of the Ministry of Labor of the Russian Federation of December 22, 2014 No. 1061n) :

higher or secondary specialized education;
work experience of at least 3 years out of the last 5 with the appropriate professional education, and in its absence - at least 5 years out of the last 7;
the absence of an outstanding conviction for crimes in the field of economics.

As well as Chief Accountant, his deputy belongs to the category of managers and therefore must meet the requirements for a manager capable of performing the functions of a chief accountant, such documents as:

qualification directory of positions of managers, specialists and other employees, approved by the Decree of the Ministry of Labor of the Russian Federation of August 21, 1998 No. 37;
professional standard "Accountant", approved by order of the Ministry of Labor of the Russian Federation of December 22, 2014 No. 1061n.

According to these documents, a specialist performing the work of a chief accountant must know:

accounting and tax legislation;
civil, financial and economic legislation;
labor law;
codes of ethics for professional accountants and corporate governance;
statistical and management accounting;
specifics, technology, structure, strategy and prospects of the organization;
rules for conducting audits;
methods of financial analysis;
accounting and reference-legal bases.

The functions of the deputy, as a rule, will not include such issues as the organization of the work of accounting and document management in terms of receipt of the necessary primary documents, development of accounting and tax policies, the financial analysis, but he must be aware of all the organizational and methodological aspects of the work of the accounting department in order to be able to exercise current control and, if necessary, replace the chief accountant.

Read about what you need to keep in mind when developing a modern accounting policy. .

Substitute function options

Depending on the characteristics of the structure of the organization, the employee of which is the deputy chief accountant, the following options for his functions are possible:

The organization is part of the holding, and all chief accountants of the companies that form this holding report to the chief accountant and are called his deputies. At the same time, the deputy chief accountant of the holding, in essence, remains the chief accountant of his organization and performs all his functions in full.
Deputy chief accountant is an employee of a large accounting department large enterprise. In this case, as already described above, he, while performing part of the accounting work himself, will monitor that the accounting department conducts its work in accordance with the requirements of the accounting policy established in the organization, sign part of the current primary documents and periodically replace the chief accountant during his absence. The duty of substitution for such a situation is usually included in official functions deputy.
In a small organization with a small accounting department, an employee can be appointed as a deputy chief accountant, who, practically on a par with the chief accountant, performs his functions in terms of approvals, signatures, and reporting. Wherein organizational matters, methodology and accounting policy remain the prerogative of the chief accountant, and accounting work is divided evenly among everyone, including the chief accountant.

Thus, the terms of reference of the Deputy Chief Accountant in different organizations may differ significantly. Therefore, they should be clearly spelled out in the job description.

What should be included in a job description?

By its structure job description of deputy chief accountant will not fundamentally differ from similar documents drawn up for other employees of the organization. It usually includes the following sections:

the position of the employee in the structure of the organization or unit, his subordination;
educational and work experience requirements;
list of job responsibilities;
rights arising from official duties;
responsibility.

The key section in the instruction is the list of job responsibilities, since all other points, with the exception of the rights granted in connection with the performance of duties, are enshrined in other documents (legislative acts or internal documents developed by the organization itself). And the rights reflected in the instructions follow logically from job functions.

When compiling a list of job responsibilities, it is necessary to proceed from the functions actually performed by the employee, reflecting their specific content and not limited to general phrases. Otherwise, disagreements with the employee regarding the understanding of the duties assigned to him will be inevitable.

How to write instructions?

The job description for the deputy chief accountant, just like for any other employee of the accounting department, is developed by the chief accountant.

It does not have a legally approved form, therefore it is drawn up in accordance with the rules that are established for internal documents created in the organization. This can be a self-developed form or just a form with the name of the organization. In any case, this document must be approved by the head. If the document flow rules in force in the organization require prior approval of the text of the job description with other departments (for example, with the legal service or the personnel department), then before being sent for signature to the head, it is coordinated in these departments.

Under the text of the instruction, the position, surname and signature of the developer are indicated, and a place is left for placing a mark on the familiarization of the employee with the document, which implies affixing his signature and the date of familiarization.

Results

The job description, which defines the list of duties associated with a particular position, is an extremely important document for both the employer and the employee. Including responsibilities in the list, it is necessary to reflect them as fully and specifically as possible.

There is no doubt that the job description of the deputy chief accountant is far from the last document in the company. And it is better if it meets the professional standard in this area. Let's find out why the changes in the legislation are now leading to the need to update this document. How to write a job description for a deputy chief accountant in 2019.

Main Reminder: Rapprochement

Let's say right away that domestic legislation does not separately regulate the issue of the scope and composition of powers, necessary qualities deputy chief accountant. A sample job description for this specialist can be virtually anything. However, this person replaces the third person in the company - the chief accountant. Especially during periods of absence of the latter at the workplace. Therefore, in practice, the job description of the deputy chief accountant is as close as possible to a similar document of the chief accountant.

Both of these documents should correlate well with each other, so when making adjustments to one, do not forget about the instructions of the second specialist.

Of course, the deputy chief accountant, as actually the fourth person in the company after the head and his deputy (deputies), is also responsible for all accounting issues. Among them:

development of accounting policy;
bookkeeping;
timely preparation of full-fledged financial statements;
issues of tax accounting and reporting;
operational assistance to the chief accountant.

Thus, the requirements that the law and the authorities impose on the chief accountant should also be reflected in the sample job description of the deputy chief accountant.

it's the same internal document, which the CEO must approve by his order. Its presence will not only allow the deputy chief accountant to understand the scope of his duties and responsibilities, but can also become a key reason for terminating the contract with this specialist. This procedure is the same, both in relation to the job description of the deputy chief accountant of some LLC, and for the instructions of the deputy in a budgetary institution.

Recall that this professional standard only mentions the position of chief accountant. And basically we are talking about an accountant in a general sense. In addition, the Law on Accounting equates to chief accountants persons who are also entrusted with accounting. So, when the law speaks of the chief accountant, it also implies his deputy. Here is a prime example of this law:

The Law on Accounting says nothing about the skills and knowledge of the deputy chief accountant. Therefore, what is written in this regard in the professional standard does not have to be included in sample job description for assistant chief accountant.

Keep in mind: absolutely any organization can take the professional standard "Accountant" as a guide when developing its requirements for the deputy chief accountant in terms of experience, skills, abilities, etc. There are no restrictions on this in the legislation.

It should be noted that the application of the new professional standard in practice has already begun to raise many questions. The main thing is when you can and when you need to use it. The Ministry of Labor periodically tries to remove controversial issues.

ADVICE
pay attention to Qualification guide positions of employees, approved by the Decree of the Ministry of Labor of August 21, 1998 No. 37. He will tell you how to correctly select and operate labor resources. This document is also universal and recommended to everyone - from private business to the public sector. For example, when compiling job description of deputy chief accountant schools.

Whether or not to draw up a job description for the deputy chief accountant, each employer decides for himself. Remember, its presence will avoid many problems and litigation.

From the article you will learn:

Requirements that must be observed in 2017 when drawing up the job description of the deputy chief accountant

Don't miss: the main article of the month from leading specialists of the Ministry of Labor and Rostrud

A complete reference book of job descriptions for all sectors of activity.

Job description of the deputy. The chief accountant will help both the employee and the employer. This document contains a description of what the employer wants from the employee who will perform this function. Same job descriptions delimit the powers and responsibilities of the chief accountant and his deputy.

Download related documents:

Russian legislation does not contain strict requirements for the content and design of proper instructions.

To create a job description, it is recommended to use the Professional Accounting Standard, approved by order of the Ministry of Labor and social protection RF dated December 22, 2014 No. 1061n and qualification characteristics, approved. Decree of the Ministry of Labor of Russia dated August 21, 1998 No. 37 “Qualification directory of positions of managers, specialists and other employees” ( "Chief Accountant").

The job description of the deputy chief accountant is developed taking into account GOST R 6.30-2003 "Unified documentation systems unified system of organizational and administrative documentation requirements for paperwork" (instead of it, from 07/01/2017, GOST R 7.0. , librarianship and publishing. Organizational and administrative documentation. Requirements for paperwork", approved by order of Rosstandart dated 08.12.2016 No. 2004-st).

Compiling the job description for Deputy the chief accountant must remember that the requisite "name of organization" must correspond to the name fixed in founding documents organizations. If there is also an abbreviated name of the organization, then it is placed below the full name (in brackets).

The job description of the deputy is approved. chief accountant head of the organization. The approval stamp is located on the top right, it contains the following elements:

For example:

Download in.doc

The execution of the job description of the deputy chief accountant is not a mandatory procedure for the employer. Article 57 of the Labor Code of the Russian Federation provides for the requirement to include as one of mandatory conditions employment contract work function of the employee.

Each employer determines independently whether it is necessary to draw up job descriptions. It should be remembered that the job description helps more good governance staff.

Requirements that must be observed when drawing up the job description of the deputy chief accountant

Job description of the deputy. The chief accountant will help both the employee and the employer. This document contains a description of what the employer wants from the employee who will perform this function. Also, job descriptions delineate the powers and responsibilities of the chief accountant and his deputy.

Russian legislation does not contain strict requirements for the content and design of proper instructions.

To create a job description, it is recommended to use the Professional Accounting Standard, approved. by order of the Ministry of Labor and Social Protection of the Russian Federation of December 22, 2014 No. 1061n and qualification characteristics, approved. Decree of the Ministry of Labor of Russia dated August 21, 1998 No. 37 “Qualification Directory for the Positions of Managers, Specialists and Other Employees” (“Chief Accountant”).

Compiling the job description for Deputy the chief accountant must remember that the requisite "name of organization" must correspond to the name enshrined in the constituent documents of the organization. If there is also an abbreviated name of the organization, then it is placed below the full name (in brackets).

The job description of the deputy is approved. chief accountant head of the organization. The approval stamp is located on the top right, it contains the following elements:

the word APPROVE (written without quotes);
the name of the position of the person who approved the job description;
signature, initials, surname of the person who approved the job description;
date of approval of the document.

For example:

As a rule, the chief accountant draws up and signs this job description. The requisite "signature" contains such elements as:

the name of the position of the person who signed the job description;
personal signature of the official;
decoding of the signature: his initials and surname.

with the legal department or legal counsel of the organization;
with the person who oversees this area of activity;
with other interested parties.

The approval stamp of the job description contains the word AGREED (which is written without quotes), the names of the positions of the persons with whom the instruction is agreed, personal signatures, transcripts of signatures (initials, surnames) and the date of approval.

For example:

The agreed, approved numbered, laced job description is certified by the signature of the responsible person and the seal of the organization. The job description of the deputy chief accountant should be kept in accordance with the established regulations for office work established in the organization. As a rule, to work with the original job description, a copy is made, duly certified and issued against the signature of the employee and the chief accountant.

The job description of the Deputy Chief Accountant comes into force from the date of its approval and is valid until it is replaced with a new one.

On familiarization with the job description and its receipt, the employee puts a mark in the document itself or on the familiarization sheet.

From the moment of acquaintance with the job description, the requirements contained in it are mandatory for execution.

As a rule, the job description of the deputy chief accountant contains the following sections:

General provisions;
Qualification requirements for the position;
Functions and job responsibilities;
Employee rights;
Employee responsibility.

The employer can also add other sections:

Relationships and communications by position;
Evaluation of work efficiency;
Rules for amending the job description.

In the section “General Provisions” it is indicated:

What determines the job description of the deputy chief accountant.
Procedure for appointing and dismissing an employee.
Subordination of the Deputy Chief Accountant.
The procedure for receiving and transferring cases when appointing a deputy. chief accountant for the position and his dismissal.
The procedure for replacing an employee and performing his official duties in the event of his temporary absence.

As a rule, this section is developed taking into account the local regulatory act on the structural unit (accounting).

In the section " General information» other provisions and requirements are also included that specify and clarify the status and conditions of the activity of the deputy chief accountant.

For example:

Qualification requirements for the Deputy Chief Accountant

The section "Qualification requirements" is being developed taking into account professional standard accountant, it includes the requirements of the 6th qualification level:

Education and training: higher or secondary vocational education, as well as additional professional education (programs for advanced training and/or professional retraining);
Experience practical work: at least 5 years of the last 7 calendar years of work related to maintaining accounting, preparation of accounting (financial) statements or auditing activities (if any higher education, then at least 3 years out of the last 5 calendar years);
The list of what the chief accountant must know and be able to;
The deputy chief accountant may be presented special conditions permission to work.

For example:

Responsibilities of the Deputy Chief Accountant

In chapter " Job Responsibilities” the duties of the employee are indicated on the basis of the tasks and functions of the structural unit (accounting), the main activities of the deputy are described in detail. chief accountant.

Also, this section may list the duties of an employee that are assigned to him in accordance with the practice of distributing other duties adopted in the structural unit (accounting) and performed on the basis of a decision of the head of the organization.

The section “Responsibilities” is developed taking into account section 3.2. Professional standard of an accountant "Generalized labor function".

For example:

The “Rights” section lists the rights of the deputy chief accountant established by law and local acts of the organization in relation to management, subordinates, other structural divisions of the organization and third-party institutions on issues related to the competence of the deputy. chief accountant. In this section, you can fix the right of an employee to training, development, career growth membership in professional associations and other public organizations permitted by Russian law.

For example:

Sometimes a separate section “Relationships” is highlighted, for example:

The Deputy Chief Accountant, in order to perform his functions and exercise the rights provided for by this instruction, interacts in his work:

With the chief accountant on: ...
With leaders structural divisions for questions: ...
With accountants on issues: ...
FROM commercial banks for questions:…
FROM audit firms for questions:…

The “Responsibility” section indicates the level of responsibility of the deputy chief accountant for non-fulfillment or improper fulfillment of official duties and requirements Russian legislation. In this section of the job description, it is recommended to clarify in which cases (non-performance or improper performance of the job duties specified in the instructions; violation of the legislation of the Russian Federation and the norms and requirements established in the PVTR and other local regulations) can be applied to the deputy chief accountant disciplinary action(remark, reprimand, dismissal on appropriate grounds).

For example:

How to competently make changes to the job description of the deputy chief accountant?

Any change in the job description of the deputy chief accountant is made by order of the head of the organization. All changes made are agreed with the chief accountant and other interested parties.

In case of changes certain parties terms of the employment contract, an agreement should be drawn up with the employee in writing(Article 72 of the Labor Code of the Russian Federation).

Changes are brought to the Deputy Chief Accountant for signature.

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