The article is devoted to the issues of professional organization of accountants, varieties of numerous accounting organizations all over the world. It reveals the essence of professional organizations, its advantages and recommendations for choosing a highly professional "school". The social significance of the activity of a professional accountant predetermines the need to unite the persons of the accounting profession into the professional community to develop common rules for professional behavior. The need to address these issues has led to the emergence of a number of international, regional and national accounting professional organizations.
Professional organizations of accountants exist to promote the development of economic science and the introduction into business practice of enterprises and organizations of new forms and methods of accounting, principles of organization of auditing and economic analysis that meet the requirements of the modern level of development of production and management.
The tasks of professional organizations of accountants and auditors include: regulating the rules of professional activity, monitoring ethical compliance with members of an audit organization, protecting the interests of accountants and auditors, vocational training, awarding the titles of accountants and auditors to those who have successfully completed training and passed exams, as well as publishing magazines and monographic literature on the problems of audit work.
Protecting one's professional interests, coordinating and publicly regulating accounting, expanding and deepening knowledge, sharing experience with other colleagues, accounting for fixed assets, all this prompted accountants and auditors to form voluntary organizations and associations. These unions and associations are individual for each country. ACCA (The Association of Chartered Certified Accountants) is the world's largest and fastest growing international professional association, which unites 325,000 students and 122,000 association members in 170 countries.
The official representative office of ACCA in the Russian Federation opened in September 2000. Now in Russia there are more than 6,000 students and members of ACCA who work in major international and Russian companies, financial institutions and audit firms.
The International Association of Accountants - IAB (International Association of Book-keepers , IAB), founded in 1973.
The organization's goal is to set standards for accounting knowledge, certify knowledge, and unite accounting professions worldwide.
The International Association of Accountants (IAB) is a professional organization whose main task is the certification of knowledge and the unification of accountants around the world.
IAPA is an international association of independent professional companies providing accounting, auditing, consulting and legal services in Europe, North and South America, Africa, the Middle East, Southeast Asia and Australia.
The Eurasian Council of Certified Accountants and Auditors (ECCAA) is a non-profit association of legal entities in the form of an association. The International Council of Certified Accountants and Auditors is an association of 29 professional accounting and auditing organizations from 11 CIS countries, a regional member of the International Federation of Accountants (IFAC). ECCA was established on December 5, 2001 and joined the International Federation of Accountants (IFAC) on June 13, 2005 [1, p. 112-215].
The Council on International Financial Reporting Standards (IASB) is an independent organization that develops general-purpose financial reporting standards for companies in the non-state sector of the economy. The purpose of IFRS is to harmonize rules, accounting standards and procedures related to the preparation and presentation of financial statements worldwide.
IFAC - IFAC - develops international standards for ethics, auditing, and assignments to validate information, education, and financial reporting standards in the public sector. IFAC is also developing guidelines for professional accountants working in the field of entrepreneurship, small and medium business, as well as professional accountants practicing in countries where the profession is in its infancy.
ACCA qualifications are designed to meet the needs of accountants, financial professionals, and representatives of related professions at all stages of their careers.
The internationalization of economic life, the increasing role of accounting in a market economy led to the creation of a number of international, regional and national professional associations of accountants.
Acting through its committees and working groups, the International Federation of Accountants summarizes and analyzes accounting and auditing practices in various countries, works on the unification of qualification and educational criteria for the preparation of professional accountants, supports national and regional professional associations, and works closely with the Council on International Financial Standards reporting (IASB). The development of the Code of Ethics for Professional Accountants, which is recognized by all founding organizations of IFAC and on the basis of which national and regional codes are created, and the International Standards for the Education of Professional Accountants, has become a major milestone in the activities of IFAC.
Standardization of accounting and reporting is also handled by regional organizations: European Economic Community, African Accounting Council, Association of Accountants of the Americas, Federation of Accountants of the Association of Southeast Asian Nations, Confederation of Accountants of Asia and the Pacific, Federation of European Accountants, European Accounting Association.
The European Accounting Association (EAA) is the leading non-profit organization in Europe, whose main objectives are the exchange of experience, discussion of the most pressing problems and joint activities of people engaged in research in the field of accounting and teaching accounting subjects. Members of the Association are both individuals and organizations. The headquarters of the Association are located in Brussels (Belgium). The European Accounting Association unites both European accounting education institutions and research specialists. EAA supports professional accountants who provide services for:
- strategic, corporate and financial management;
- performance evaluation;
- reporting;
- advising on tax issues, legislation of various countries;
- information technology.
Currently, the main activity of the European Accounting Association is a project to bring together the standards for certification of professional accountants both in Europe and around the world. The goal of the project is the mutual recognition of qualification documents and the creation of a unified labor market for accountants [2, p. 9-126].
Total Quality Management System (4R). [5] All approaches to quality and, in particular, to quality control, are aimed at the product. When the Western markets were saturated, the companies-manufacturers for the first time realized that consumers appreciate not only the quality of the product, but also the service attached to it. The reaction of manufacturers followed immediately - the concept of TQM (Total Quality Management) appeared. TQM is a strategic approach to management, aimed at producing the best product or service among innovative and continuously modified analogues. TQM emphasizes the importance of each employee of the company as a true professional and expert, possessing the necessary knowledge, skills and experience, and, accordingly, able to generate ideas for improving the business process. The main principles of TQM are:
Constant monitoring of changes in the company's socio-cultural environment that can influence both the quality concept adopted by the company and the quality control system. The presence of a workable process diagram of continuous and continuous improvement, both of the company as a whole and of its products and services.
Customer focus.
The interest of all company personnel.
Involvement of top management, who is personally responsible for the implementation of the TQM concept.
Determination of costs associated with maintaining the required level of quality.
Confession of the philosophy of "preventing threats" from the external environment.
Continuous support of the quality management system.
In addition to the above, it is particularly necessary to emphasize the importance of developing a quality documentation system. This is an indispensable condition for the implementation of TQM. Goods and services purchased by consumers must comply with the established standards, and the company itself should control this process. Each product must pass through a strict quality control system. Moreover, all records of product quality testing results must be archived. In particular, the quality documentation system assumes that each consignment is accompanied by a document in which, first, the main parameters and characteristics of the goods are listed, and, second, the date until which the goods must be sold is indicated.
Professional Organization of Accountants The Institute of Professional Accountants (POB IPB) was founded in 2014 at the initiative of teachers and professional accountants and is one of the leading professional organizations that is focused on the development of professional skills of financial workers.
FOB "IPB" is accredited by the Ministry of Finance of the Republic of Kazakhstan (accreditation certificate No. KZ20VNJ00000012 dated October 30, 2014) and is a non-profit organization established in accordance with the legislation of the Republic of Kazakhstan as a result of voluntary association of accountants and accounting organizations of the Republic of Kazakhstan. The POB "IPB" consists of managers and leading experts of accounting services and organizations, teaching staff in the field of accounting and taxation.
POB "IPB" actively cooperates with the Ministry of Finance of the Republic of Kazakhstan. The members of the IPF are part of the Consultative Body of the Ministry of Finance of the Republic of Kazakhstan and are working to analyze the presence of contradictions in the legislation of the Republic of Kazakhstan on accounting and financial reporting with the requirements of international financial reporting standards and make appropriate proposals to the state body that regulates the accounting and financial reporting. And also participate in the development of regulatory legal acts of the Republic of Kazakhstan on accounting and financial reporting.
The main purpose of the POB "IPB" is to develop professional qualifications, meet professional interests, assist in further improving accounting and financial reporting based on international standards, analyze, compile and disseminate positive work experience in the field of accounting and financial reporting, assist in the preparation and retraining professional accountants.
The training programs of the IBA are developed and approved by the Eurasian Council of Certified Accountants and Auditors, approved by the Chamber of Auditors of the Republic of Kazakhstan and recommended by the Qualification Commission for certification of auditors of the Republic of Kazakhstan.
The Institute of Professional Accountants and Auditors of the Republic of Kazakhstan LLP offers the following training programs:
- - training program certification CAP, CIPA;
- - preparation for certification of auditors;
- - training to obtain a diploma DipIFR;
Various thematic workshops:
- - corporate income tax;
- - value added tax;
- - accounting tax policy;
- - consolidation of financial statements;
- - management accounting for managers;
- - changes in IFRS;
- - financial instruments;
- - government procurement plan;
- - risk management.
POB "IPB" for the period of its activity held three annual forums.
The I Annual Forum "The Role of the Professional Organization of Accountants in Modern Conditions" was held on December 10, 2014, which was attended by more than 100 members of the IPB, leading teachers in the field of accounting and taxation, as well as representatives of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.
On November 13, 2015, in Astana, POB "IPB" organized the II annual forum "New in tax and labor legislation of the Republic of Kazakhstan. Responsibility of an accountant. The event was attended by over 120 professional accountants from different regions of the country, experts in the field of tax and labor legislation, the head of the ACCA branch in Kazakhstan, a representative of 1C-Kazakhstan, representatives of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, and the Financial Control Committee of the Ministry of Finance of Kazakhstan. The main purpose of the forum was to discuss future changes in tax and labor laws of the Republic of Kazakhstan in 2016.
On May 20, 2016, the III Annual Forum Professional Accountant Today and Tomorrow was held. The forum was attended by about 200 members of the PEF "IPB" - professional accountants from different regions of Kazakhstan, leading experts in the field of tax legislation, the head of the ACCA branch in Kazakhstan, representatives of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, the Financial Control Committee and the Accounting Methodology and audit of the Ministry of Finance of the Republic of Kazakhstan and others. Within the framework of the forum, a drawing of five training certificates with a 50% discount at the Zerde Training Center was held. [3, p. 36-42].
Professional organizations provide excellent opportunities for communication, as well as information and resources that are very important for career growth. Do you work in the field of accounting for 30 years or just graduated from college, there are many professional organizations that serve accountants? While some of these organizations require annual contributions. In any case, they offer a lot of resources and have great cooperation. So, regardless of whether you are interested in webcasts, mentoring programs, training, or new developments affecting the accounting industry.
One of the professional organizations of accountants is the institute of internal auditors. As the name implies, the institute of internal auditors is mainly engaged in the audit aspects of accounting. The organization has more than 180,000 members worldwide, a community of professionals dedicated to one course: ensuring that accounting is conducted ethically and honestly around the world. The organization ensures that its members are highly qualified and moral experts who deserve the various positions they occupy. According to Forbes, some of the services that the institute provides to its members include intelligent leadership, continuing education and awards for a wide range of accounting certificates and certificates, such as a certified internal auditor and qualifications in the field of internal audit.
The Institute of Management Accountants (IMA) mainly supports accounting and financial professionals who are responsible for the various internal accounting functions in their respective organizations. The IMA is world renowned through the provision of training and certification opportunities aimed at strengthening the professional skills of its members and expanding their career opportunities. For example, an organization is known to certify a certified management accountant, which can be obtained by more than 70,000 of its members in positions in accounting and finance around the world.
The Small Business Accountants Professional Association (PASBA) is one of the leading accounting organizations in the world that helps certified public accountants (CPAs), they specialize in supporting the accounting needs of small and medium enterprises. The organization provides them with the necessary resources associated with best accounting practitioners so that they can help their clients in the most efficient way. Founded in 1982, the organization always pushes its members to create their own accounting firms instead of working as freelancers or independent contractors for small businesses. PASBA members enjoy a wide range of networking opportunities with local, national and regional conferences, information resources and mentoring programs among other benefits.
Created by the American Institute of Certified Public Accountants (AICPA), the organization serves beginner accountants who want advice and mentoring from their professional colleagues. The network provides many opportunities for learning in the CPA arena and learning about the potential problems that can be encountered in the industry. Through this network, young CPA professionals are provided with opportunities to further develop their interpersonal and career skills, as well as an understanding of the accounting profession. The EDGE network conference tells its members how to stand out as an accounting specialist and how to create valuable network connections in the industry [4, p. 180190].
Despite the unprecedented number of professional accounting organizations that you can join, it is extremely important to take into account the advantages that their membership gives when joining. You should join organizations that provide opportunities for communication, general skills development, continuing education, business development opportunities and prestige in the industry, among other important benefits.
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