Наталья Ключевская
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Соответствующий материал размещен на официальном сайте Минфина России в виде презентации.
Речь идет о квалификационном экзамене, направленном на проверку наличия у претендента компетенций, необходимых и достаточных для участия в осуществлении аудиторской деятельности в качестве аудитора. Так, оговорены основные организационные моменты проведения экзамена:
его проведение в три этапа (тестирование, выполнение заданий, решение комплексной задачи);сдача экзамена путем последовательного прохождения всех этапов;организация I и II этапов экзамена по модульному принципу;возможность самостоятельного выбора претендентом последовательности сдачи модулей каждого этапа;обеспечение единой аттестационной комиссией (далее – ЕАК) регулярного проведения всех этапов экзамена в каждом субъекте РФ;возможность самостоятельного выбора претендентом конкретного места прохождения экзамена из числа мест, определенных ЕАК.
Кроме того, перечислены области знаний, из которых устанавливаются экзаменационные вопросы. «Основные» области включают знания по бухучету, в т. ч. бухгалтерской (финансовой) отчетности (теория бухучета, законодательство о бухучете, финансовый учет, международные стандарты финансовой отчетности), аудиторской деятельности (законодательство об аудиторской деятельности, международные стандарты аудита, профессиональная этика, независимость аудитора), а также по финансовому анализу и управленческому учету, управлению рисками, внутреннему контролю. «Дополнительные» области предусматривают знания гражданского, трудового законодательства, законодательства о несостоятельности (банкротстве), о противодействии коррупции, легализации (отмыванию) доходов, полученных преступным путем, и финансированию терроризма, налогового законодательства. Здесь же – знания по общей экономической теории, финансам, основам финансового менеджмента, микроэкономике, математике, статистике, информационным технологиям и компьютерным системам.
Также определены права и обязанности претендента при сдаче экзамена. К первым отнесены права на:
ознакомление с порядком проведения экзамена;информацию для подготовки к сдаче экзамена;выбор времени и места сдачи экзамена из числа дат и мест, определенных ЕАК;необходимые условия для сдачи экзамена;уведомление ЕАК по вопросам сдачи экзамена;выбор последовательности сдачи модулей каждого этапа экзамена и количества модулей, сдаваемых в один день;возврат к вопросам индивидуального набора тестов, ответы на которые не были даны;использование калькулятора при прохождении II и III этапов экзамена и правовых актов для решения комплексной задачи на III этапе экзамена;продление общего срока сдачи экзамена;подачу апелляции на нарушение правил участия в экзамене.
Что касается обязанностей претендента, то они предусматривают регистрацию для сдачи экзамена, внесение платы за прием экзамена, предъявление документа, удостоверяющего личность, для допуска в пункт приема экзамена, сдачу экзамена самостоятельно и на русском языке, а также возврат бланков для ответов на вопросы экзамена, предоставленных ЕАК, после сдачи экзамена. В презентации содержится и перечень запретов, включающий, в частности, невозможность пользоваться во время экзамена средствами мобильной и иной связи, пользоваться правовыми актами, справочными и иными материалами, компьютерной и иной техникой, кроме предоставленных ЕАК, вести переговоры с другими претендентами, вести записи на бумажном или ином носителе информации. Также запрещено выходить из помещения, в котором проводится экзамен, во время экзамена и выносить из него бумажные и иные носители информации с записью вопросов и ответов.
Часть слайдов презентации посвящена принципам формирования экзаменационных вопросов, порядку сдачи экзамена (регистрации претендента, поэтапной сдачи экзамена, сроков его проведения, принципов и правил определения результатов) и т. д. При этом подчеркивается, что методические материалы1 не являются официальным документом Минфина России.
Напомним, обновленный Порядок проведения квалификационного экзамена лица, претендующего на получение квалификационного аттестата аудитора утвержден приказом Минфина России от 14 ноября 2018 г. № 232н. Он вступит в силу с 31 марта 2020 года.
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1 С презентацией «Новые правила квалификационного экзамена на получение квалификационного аттестата аудитора» можно ознакомиться на официальном сайте Минфина России.
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