Auditor certificate– this is a document confirming the qualifications of the auditor and necessary for signing audit reports.

Certification of auditors is carried out in the form of a qualification exam.

Persons who have successfully passed qualifying exam, an auditor qualification certificate is issued without limiting its validity period. If within two years from the date of receipt of the certificate you have not started auditing activities, the certificate loses its validity.

However, each auditor who has a qualification certificate is obliged, during each calendar year, starting from the year following the year of receiving the certificate, undergo training in advanced training programs approved by the authorized federal body.

Training under advanced training programs is carried out by persons who have a license to carry out educational activities.

Mandatory requirements for applicants for obtaining an auditor qualification certificate

These requirements are:

• availability of a document confirming higher economic and (or) legal education obtained in Russian institutions higher professional education with state accreditation, or the presence of a document on higher economic and (or) legal education received in educational institution foreign country, and certificates of equivalence the specified document Russian document state standard higher economic and (or) legal education;
• having at least 3 years of work experience in an economic or legal specialty.

Wherein Additional requirements to applicants for obtaining a qualification certificate of an auditor, as well as the procedure for certification for the right to carry out audit activities, the list of documents submitted along with the application for admission to certification, the number and types of certificates, qualification exam programs and the procedure for passing them are determined by the authorized federal body.

List of documents for obtaining an auditor qualification certificate

List of documents for obtaining an auditor qualification certificate:

• application completed in printed form, on admission to certification (order of the Ministry of Finance dated September 12, 2002 No. 93n);
• certified by in the prescribed manner a copy of a diploma of higher economic or legal education;
• duly certified copy work book(if it is impossible notarization work book, a copy of the work book certified by last place work, or a certificate from the place of work indicating the position held and the length of stay in it);
• certificate of the Ministry of Education Russian Federation on recognition of equivalence foreign document about education (if you have a higher economic and (or) legal education received at a foreign educational institution);
• a copy of the payment document confirming payment of the fee for the certification; a copy of the certificate of registration with the tax authority of an individual at the place of residence on the territory of the Russian Federation.

Unified qualification certificate

Starting from January 1, 2012, audits of a number of organizations, usually called socially important economic entities (SEEs), can only be carried out by auditors with uniform qualification certificates.

Organizations that can only be audited by auditors with “unified” certificates are:

• organizations, securities which are admitted to circulation at organized auctions;
• credit organizations;
• insurance organizations;
• non-state pension funds;
• organizations in whose authorized (share) capitals a share state property is at least 25 percent;
• state corporations;
• state companies.

Training

An auditor who has an auditor's qualification certificate is required to undergo training in a professional development program for auditors during each calendar year, starting from the year following the year of receipt of the certificate.

This program is approved by the Ministry of Finance of the Russian Federation in the amount of at least 40 academic hours per year.

Still have questions? Ask them on the audit forum.

Auditor certificate: details for an accountant

• How to pass the exam to obtain a qualification certificate of an auditor: sharing our experience

  Passing the exam to obtain a qualification certificate of an auditor. Senior manager of PricewaterhouseCoopers Audit JSC... passing the exam to obtain an auditor qualification certificate. The Unified Qualification Exam is an important stage... for today's applicants for obtaining an auditor qualification certificate. - How did you prepare for the exam...

• Russian audit has taken a decisive step forward

  SRO unified auditor certificate remains a mystery. The issued unified auditor certificates do not comply with... the tariff and qualification reference book, the auditor qualification certificate must be a document confirming... licenses, accordingly, the auditor qualification certificate is not a document on... The special" procedure for issuing auditor qualification certificates does not allow the use of these certificates... exams. The currently issued “special” auditor certificate in combination with “special” ...

• Do appraisers have to pass the next exam and what should auditors who have received an SRO qualification certificate do?

  Auditor certificates are issued in violation of the law. Now... established by the authorized federal body. Qualification certificate auditor is issued self-regulatory organization auditors during... the qualification exam and issuance of an auditor qualification certificate. That is, provided for by law about...

• Auditors, Central Bank and SRO: legal basis. Does the Central Bank have the right to regulate auditing activities?

  A person of any specialty who has received a qualification certificate as an auditor. Requirements for a higher education profile... state standards and accordingly replacing the auditor’s certificate of additional professional education with a document...

• If an autonomous institution decides to conduct an audit

  An authorized person who has a qualification certificate as an auditor. The signature must include the name of the auditor...

• Audit of financial statements of a budgetary institution

  ... is an individual who has received a qualification certificate as an auditor and is a member of one of...

• About the new model of the qualification exam for obtaining an auditor certificate

  Qualification exam for obtaining a qualification certificate of an auditor (approved by the Council on Auditing... model of a qualification examination for obtaining an auditor certificate. Relevance of developing a new model of qualification... has the right to receive a qualification certificate of an auditor. other Other

• On the exchange of an auditor's qualification certificate if the SRO that issued it is excluded from the state register

  Auditor qualification certificate. The procedure for obtaining a duplicate of an auditor's qualification certificate (a duplicate of a valid auditor's qualification certificate) has been specified. Application... for the issuance of a duplicate of a valid auditor qualification certificate...

• On changes in the procedure for issuing an auditor qualification certificate

  The procedure for issuing an auditor's qualification certificate and the form of an auditor's qualification certificate, approved by the Order... on the exchange of an auditor's qualification certificate; to obtain a duplicate of the auditor's qualification certificate issued by the Ministry of Finance... The procedure for issuing the auditor's qualification certificate and the form of the auditor's qualification certificate, approved by the order... on the exchange of the auditor's qualification certificate; to obtain a duplicate of the auditor qualification certificate issued by the Ministry of Finance...

• On changes made to the rules of independence of auditors and the procedure for applying enforcement measures to them

  Qualification exam for obtaining a qualification certificate of an auditor." It is reported that new edition... qualification exam for obtaining a qualification certificate of an auditor. other Ministry of Finance

• On improving the procedure for conducting external quality control of the work of audit organizations

  List of persons whose auditor qualification certificate cannot be canceled in...

• Passing the auditor qualification exam: some relaxations have been introduced

  Qualification exam for obtaining a qualification certificate of an auditor, approved by order of the Ministry of Finance of the Russian Federation... qualification examination for obtaining a qualification certificate of an auditor. An applicant who has passed computer testing has the right...

  Which establishes the procedure for issuing an auditor qualification certificate. The procedure for obtaining a duplicate to replace... a lost (lost) valid auditor qualification certificate has been agreed upon. To do this, you must submit an application... in case of loss (loss) of the auditor qualification certificate issued by the SRO, information about which...

Sooner or later, a specialist who has at least some relation to accounting begins to wonder whether he should become an auditor? But for this you need a qualification certificate. Our expert set out to obtain this document.

Double entry No. 12, 2003

Elena Sokolova, magazine expert

Choose...

I didn’t intend to work as an auditor in the near future, but I still decided to get a certificate. In any case, it will never be superfluous, I decided. Fortunately, I have a higher economic education, and my experience is suitable. The first difficulty that I had to face was the choice of a training and methodological center (TMC), which prepares specialists for testing and exams. As in the midst of abundance similar establishments choose a worthy one: so that the price is reasonable and the quality of the courses does not leave much to be desired? Finding out the cost of training was not difficult. To do this, it was enough to look through the series accounting journals, look in them for advertisements given by educational centers, and call the indicated telephone numbers.

As it turned out, the cost of courses in Moscow ranges on average from 11 thousand to 15 thousand rubles, plus 2 thousand for admission to testing and exams. The training itself lasts about two months.

But it’s difficult to judge the quality of the knowledge provided there over the phone - only those lucky people who have already completed similar courses can help with this. Unfortunately, I don’t have such friends, so I had to use the Internet. There are forums on specialized websites where you can find reviews from auditors about the quality of lectures in a particular institution. True, it is not a fact that these reviews are objective. After I chose educational institution

, I had to go there with documents and conclude an agreement. And the documents required were: a copy of the diploma certified by a notary, a copy of the work record book (it can be certified at the place of work), a copy of the certificate of TIN assignment, an application for admission to certification and a receipt for payment of the “examination” fee in the amount of 2 thousand rubles. Actually, we should have brought all these papers before the lectures started, but we were allowed to do this during the first week of class.

For the first time in first class Lectures started at five in the evening, so I had to take time off from work. True, we did not study for a whole week, but from Monday to Thursday. The training was structured very successfully, broken down by discipline. That is, first we read one subject, then the second, etc., and started with the most difficult discipline - “Finance”, which, in my opinion, is very correct. After all, how does it usually happen? At first the attendance was 100%, and then

last days The auditoriums are half full at best... In total, there were five disciplines on the schedule: in addition to “Finance”, there were also “Taxes”, “Audit”, “Accounting” and “Law”. The teaching staff consisted mainly of university professors. The practitioner taught only the Audit course. Perhaps that is why his lectures were more interesting than others. In general, as a specialist who has worked for some time in accounting field and textbooks that can be bought at any store, some information was also outdated. To our indignant exclamations, the lecturer replied that the tests themselves may contain “old” questions, and the Ministry of Finance leaves them deliberately, since the auditor checks past periods and is obliged to know such standards.

Although I still received some benefit from visiting the UMC (so to speak, for general development). For example, now I know what the “effect” is financial leverage"and how to calculate it. And to be honest, I can’t imagine why the auditor needs this.

Such information is useful, rather, to an economist. By the way, in our group there were those who did not attend lectures at all. They simply took notes from conscientious “classmates” and photocopied them.

Test of strength

The most valuable thing we received from the training was not knowledge, but the tests that were given to us just before the start of classes. By the way, not every training center can provide them to its clients. Therefore, my advice to you: when choosing a medical center, be sure to ask whether they provide such tests. At the last lesson (in each subject), the teacher dictated to us the correct answers to the questions proposed by the Ministry of Finance. Then we were given a document indicating completion of training, and were given a month to prepare for final stage

, warning that the main thing is to pass the test, which we were given to practice a week before this significant event. I note that most of us completed the test test unsuccessfully.

Here I would like to give advice to those who are planning to “take the audit”: before the exams, it would be a good idea to take a vacation or days off in order to properly prepare, or rather, write cheat sheets or scan them from notes. True, it’s not worth taking risks and using them directly in the classroom - it is equipped with video surveillance cameras, and it is not known whether they are turned on or not. Instead, try taking a few minutes off.

The test itself consists of 50 questions (10 per discipline), and each “student” has his own option. You must answer at least 43 of them correctly. What was unpleasantly surprising was that I (and not only me) came across several completely unfamiliar questions, which were not even mentioned in the tests we were given. Fortunately, there were few of them, so I met the limit of incorrect answers (7 out of 50). But, naturally, I found out about this only in the evening, when the results were announced to us. IN total the exam was successful for 60–70 percent of potential auditors.

However, it was too early to calm down, because in two days we also had to go through oral and written “tests.” At the consultation, which was held immediately after the test results were announced, we were given exam papers and tasks (of course, all this was kept in great secrecy). We, in turn, distributed all the material received among ourselves, so as not to do the same work for everyone (look for answers to all questions). Two days was enough to prepare two or three cheat sheets. Unfortunately, the lectures were not enough for this, since the teachers, as it turned out later, did not have time to give the full amount of information. Therefore, I had to delve into textbooks, the Internet and legal reference databases.

As a result, we came to the exam fully armed. We even managed to negotiate (and for free, although it was rumored that such “services” would cost the group 3 thousand rubles) with the secretary so that everyone would get the “right” ticket. All that remains is to make a list of names with the numbers of the “liked” tickets and rewrite the prepared answers on the “exam” sheets. Naturally, in such conditions it would be simply indecent not to pass the exam.

And, of course, there were some treats for the commission (about 500 rubles each).

But thanks to the “table”, the chairman of the commission was practically not present at the exam. As soon as he left to “help himself,” he disappeared. He showed up only the next day (the exam takes two days), and only to sum up the results.

It's all over. It seems like you can breathe easy. True, the wait for the coveted piece of paper lasted for more than two months, but these are already details. But receiving a certificate brought me not only positive emotions, but also an additional problem. The fact is that every two years a “licensed” auditor must participate in audits, otherwise the certificate will be revoked. How can I do this if my main work is not directly related to auditing? Of course, a lot can happen in two years, but it’s better to take care of everything in advance. So I took up the Internet again. At one time, on the relevant forums, there were messages with offers to earn extra money by renting out a certificate. The essence of the extra work is this: the auditor transfers a copy of his certificate to the company, and the latter, in turn, formally enrolls him on the staff. And it’s good for the company - the more certified employees (even if they don’t actually work there), the more reputable the company, and for the auditor, who immediately kills two birds with one stone: both the validity of the certificate is extended and his expenses for studying are paid off (at least partially). It’s a pity that the demand for fictitious employees has subsided somewhat. The excitement was observed in August-September, when audit firms had to hire at least five such specialists on staff by September 9.

Nevertheless, offers that interested me, although rarely, came across. Having sent out five or six messages with my coordinates, I began to wait.

The calls started coming in literally the next day. Some offered real part-time work, for which they were willing to pay $30–70 for one day of testing. This did not suit me, since I did not intend to take time off from my main job. Others offered to sell them a copy of the certificate, and the prices were different - from a thousand rubles per month (officially calculated salary) to 9 thousand rubles for a year of “renting” the document. As a result, I “registered” with three companies and fully recouped my training costs.

Is the training center to blame?

Inga Trubtsova, magazine correspondent Not everyone can obtain an auditor qualification certificate, but only those who have a higher economic or legal education . Moreover, the university must have state accreditation. In addition, the applicant must have worked in economic or not less than three years, as stated in the Federal Law of August 7, 2001 No. 119-FZ “On Auditing Activities”. As a rule, supporting documents are collected by the training center that prepares specialists for exams, and in theory it is they who should ensure that the candidate meets the above conditions. What if the center staff didn’t follow up on this? A person paid money, attended courses, successfully passed testing, passed exams and did not receive a certificate due to, for example, insufficient experience or the “non-accreditation” of the university. Is it then possible to make a claim against the training center?

Sergey Semeshkin, CEO law firm"J-company":
– The training center does not bear any responsibility in this case, and no claims can be made against it. After all, he fulfilled his responsibility to prepare the specialist for testing and exams. And the fact that a citizen does not meet the requirements is largely his problem. I should have read the law.

Therefore, when paying for training, do not forget about these legal provisions, otherwise you will waste your money, time and nerves.

Sooner or later, a specialist who has at least some relation to accounting begins to wonder whether he should become an auditor? But for this you need a qualification certificate, which will help you to obtain Educational and methodological center"Intercon-Intellect".

What is needed to obtain a qualification certificate?

Firstly, it is necessary to comply with the following formal requirements provided for Article 11 Federal Law"On auditing activities" dated December 30, 2008 No. 307-FZ:

• availability of higher education obtained from a state accredited educational institution of higher professional education;
• work experience related to auditing activities or conducting accounting and preparation of accounting (financial) statements for about the day of announcement of the results of the qualifying exam, at least three years. At least two of the last three years of the specified experience must be spent working in an audit organization.

Secondly, it is necessary to have a set of certain qualities, which can be called informal requirements for an applicant for the audit profession. For example. A high-quality auditor must be able to concentrate his attention, be patient, careful and thoughtful. At the same time, you must be prepared for the fact that in many cases the auditor’s work involves frequent business trips, continuous change of situations and communication with the most different people. In addition, the auditor must be a “professional nerd” - love to scrutinize documents and, at the same time, be able to work in a variety of teams, i.e. be sociable.

Like an accountant, an auditor works with financial documents. He must have a large amount of continuously “updated” knowledge - always be aware of the constantly changing regulatory framework. Moreover, unlike an accountant dealing with one enterprise, the auditor must have professional knowledge across the entire spectrum of accounting features in various industries economic activity, which means being able to learn.

The auditor constantly has to carefully study many documents in short time, and therefore, be able to quickly adapt and quickly understand new financial and accounting situations. When working with numbers and documents, the auditor must navigate the specifics of accounting in various industries in order to competently formulate and defend his point of view. The auditor always signs his conclusions and bears the corresponding responsibility, while the worst thing for an auditor is to lose an impeccable reputation. Therefore, the most important characteristics of a true auditor are integrity and professional integrity.

If you are determined to become an auditor, you have higher education If you are convinced that you have the qualities necessary to master the prestigious profession of an auditor, then you have a direct path to the Intercon-Intellect Training and Methodological Center.

How is Intercon-Intellect ready to help you?

To begin with, it will be useful for you to purchase basic knowledge on auditing activities. To do this in Training center developed special course"Assistant Auditor. Practical aspects of participation in an audit". Upon completion of training, students receive real opportunity get a job in an audit organization, which is simply necessary to gain seniority and experience, without which, in accordance with Federal law No. 307-FZ "On auditing activities", it is impossible to obtain an auditor qualification certificate. Work experience in an audit company on the day the results of the qualification exam are announced must be at least two years.

Another important one positive point completion of the course “Assistant Auditor. Practical aspects participation in audit"is that all course participants are included in the register of "Auditor Assistants" of the SRO RSA.

To gain confidence in one’s abilities, to bring the knowledge required by the auditor to required level, and thereby maximize the chances of obtaining an auditor certificate, applicants can visit specialized centers such as the UMC RSA.

Qualifying exam consists of two parts: computer testing and written work.

TO written work Only applicants who have passed computer testing and paid for admission to perform written work are admitted.

To answer all computer testing questions, the applicant is given no more than 2 hours and 30 minutes. The individual test consists of 50 questions (10 questions from each area of ​​expertise defined by the Audit Council).

Written work is carried out by the United certification commission during two days:

• on the first day the applicant must writing answer three individual questions exam card(on one question from the following areas of knowledge: “Accounting and reporting”, “Taxation of legal and individuals", "Finance of organizations: management and analysis");
• on the second day, the applicant must answer in writing two questions on the individual examination card (one question from the following areas of knowledge: “ Legal regulation economic activities and labor relations", "Audit") and solve a practical problem.

An auditor qualification certificate is issued by a self-regulatory organization of auditors, provided that the person applying for it:

• passed the qualifying exam;
• as of the date of filing an application for issuance of an auditor qualification certificate, has at least three years of work experience related to auditing activities or maintaining accounting records and preparing accounting (financial) statements. At least two of the last three years of the specified work experience must be spent working in an audit organization.

If you decide to become an auditor, send a completed questionnaire to the RSA Intercon-Intellect Educational Center, and you will receive a reasoned conclusion (recommendations) about your ability to obtain a certificate professional auditor. We guarantee the objectivity of the conclusion and recommendations, as well as the absolute confidentiality of the information received.

An auditor who has an auditor's qualification certificate is obliged to undergo training according to programs during each calendar year, starting from the year following the year of receiving the auditor's qualification certificate.

Instructions

You can get certificate auditor, if you have a higher or secondary specialized economic or legal education and work experience of at least three out of the last five years as an accountant, auditor, auditor, as well as a manager, a researcher at an organization or a teacher of economic disciplines.

To obtain a certificate, you will need to pass a qualifying exam and provide the following documents: - application for a qualifying exam in in the prescribed form, - a copy of the diploma, certified notarized - copy work book, notarized, - a document confirming payment of the fee for certification, - a copy of the passport.

At successful completion exam you will receive a certificate auditor established sample. If you do not begin auditing activities within two years from the date of receipt, it will lose its validity, which means you will have to take the qualifying exam again.

Please note that the certificate is issued for a period of three years with subsequent renewal. This means that you will have to constantly improve your skills. In our country , certified for the right to carry out audit activities, specialize in one type of audit: banking, stock exchanges, off-budget funds, investment institutions or general. For each area of ​​audit activity it is necessary to obtain the appropriate certificate.

Upon receipt of your application to extend the validity period of the qualification certificate, the commission has the right to schedule a re-take of the qualification exam in two cases: - if there are justified claims against the auditor from the outside tax authorities, customers, as well as other auditors and audit firms; - at significant change legislation applied to regulate auditing activities.

Sources:

• receive an auditor certificate

Auditor – prestigious and highly paid profession. It is worth noting that since July 1, 2009, licensing in auditing has been replaced by self-regulation. That is, audit organizations and individual auditors need to join self-regulatory associations in order to have the right to engage in auditing activities.

Instructions

Graduate from a higher education institution. If we're talking about about individual entrepreneur who wants to engage in auditing activities, then the first necessary condition- basic education. Just a few years ago, auditors had to graduate from universities in economics or legal specialties. Nowadays there is no such strict rule, and you can become an auditor with a philologist or even a physical education teacher on hand.

Gain work experience in your specialty. You must have worked as an accountant, auditor or economics teacher for at least 3 of the last 5 years. Counts towards permanent basis, as well as part-time in these specialties.

Get a special professional education. This term is meant in specialized educational and methodological

In order to engage in auditing activities, it is not enough to simply receive the appropriate education. It is necessary to meet several requirements at once, and most importantly - to obtain a document confirming the right to conduct an audit. An auditor's qualification certificate is issued in accordance with the established procedure. We'll talk about it in this article.

Who is an auditor

As was already said at the beginning, an auditor is not just a university graduate with a degree in auditing. According to the Law of December 30, 2008 N 307-FZ (hereinafter referred to as the Law), which contains the main provisions on auditing activities, the auditor:

• has the appropriate qualification certificate;
• is a member of a self-regulatory organization of auditors;
• entered into the register of auditors and audit organizations.

The task of the auditor and the audit itself is to independently verify the accounting (financial) statements of the audited entity to establish its reliability.

How to obtain an auditor certificate

According to Art. 11 of the Law, an auditor qualification certificate is issued by the relevant self-regulatory organization (SRO), provided that the applicant for its receipt:

• passed the exam;
• has more than three years of experience in auditing or accounting. At the same time, at least two of the last three years must have been spent working in an organization specializing in auditing.

Only those persons who have a higher education in a state-accredited university are allowed to take the qualifying exam. educational program.

The exam is paid and conducted single commission, formed by SRO auditors in established by law ok. The commission must be independent and objective.

The issuance of a certificate may be refused on the following grounds:

• the applicant has not passed the exam and/or does not have the necessary experience in the field of auditing;
• the applicant's education does not match established requirements;
• the applicant applied for a certificate more than a year after passing the exam.

The validity period of the certificate is not limited, however, the auditor is required to undergo annual training provided for by the advanced training programs approved by the SRO.

Cancellation of certificate

The SRO may decide to cancel the qualification certificate of its member if:

• the document was received on the basis forged documents or by a person who does not meet the requirements specified in the previous section of the article;
• by a court verdict that has entered into force, the auditor deprived of rights engage in audit activities for certain period;
• the auditor violated the principles of independence of auditors and audit organizations or audit confidentiality;
• the auditor systematically violates the requirements of the Law or current auditing standards;
• the auditor's conclusion was recognized as knowingly false in accordance with the established procedure;
• the auditor has not been engaged in audit activities for the last three years, with the exception of individual cases specified in the Law;
• auditor without good reason does not fulfill the obligation to undergo training under advanced training programs;
• the auditor avoids undergoing external quality control of his work.

The auditor can challenge the revocation of the certificate in court within three months.

A person deprived of a certificate in connection with violations of the law may retake the qualification exam no earlier than three years after the revocation of the certificate, and if he is deprived of the right to engage in auditing activities by a court verdict, then no earlier than the expiration of the period of such deprivation established by the verdict.