Екатерина Уцына
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Утвержденный приказом Минфина России порядок вступает в силу с 31 марта 2020 года (приказ Минфина России от 14 ноября 2018 г. № 223н)1.
Приказом вносятся существенные изменения в действующий в настоящее время порядок проведения экзамена. Касаются они как особенностей проведения тестирования, так и общих вопросов. Так, экзамен проверяет не только наличие у претендента необходимых знаний, но и компетенцией, определяемых международными стандартами аудита, правилами независимости аудиторов и и аудиторских организаций, кодексом профессиональной этики аудиторов.
Установлено также, что экзамен проводится в три этапа. На первом проверяются компетенции, обеспечивающие понимание теоретических основ каждой области знаний, а также умение применять эти знания в обычных условиях аудиторской деятельности. Он проходит в виде тестирования. Для его прохождения отводится два часа.
Второй этап заключается в проверке углубленного понимания каждой области знаний и способности находить решение при выполнении конкретных видов аудиторских заданий. Вопросы на этом этапе устанавливаются в виде заданий. Для прохождения этого этапа предусмотрено три часа.
Что касается третьего этапа, то здесь проверяются компетенции претендентов и их взаимосвязи, обеспечивающие способность участвовать в аудиторской деятельности в качестве аудитора. Для его прохождения предстоит решить комплексную задачу. Времени на ее решение отводится четыре часа.
Для подготовки претенденты могут воспользоваться информацией, размещенной на официальном сайте комиссии не позднее, чем за 22 рабочих дня до даты проведения квалификационного экзамена. Там публикуются перечень законодательных и нормативных правовых актов, учебных пособий, рекомендуемых для подготовки, а также по одному примеру вопросов с решениями и правильными ответами по каждому этапу экзамена.
О дате и месте проведения каждого этапа экзаменационная комиссия предупреждает каждого зарегистрированного участника не менее, чем за восемь рабочих дней.
Установлено также, что общая продолжительность срока сдачи экзамена, необходимого для прохождения претендентом всех этапов, не должна превышать семь лет со дня регистрации последнего. Срок может быть продлен на один год только по следующим основаниям: нахождение в отпуске по беременности и родам или в отпуске по уходу за ребенком, призыв на военную службу или наступление чрезвычайных обстоятельств. Нетрудоспособность претендента, как установлено действующим в настоящее время порядком, основанием уже считаться не будет.
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1 С текстом приказа Минфина России от 14 ноября 2018 г. № 223н «Об утверждении Порядка проведения квалификационного экзамена лица, претендующего на получение квалификационного аттестата аудитора» можно ознакомиться на официальном интернет-портале правовой информации (номер опубликования: 0001201906040034).
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