Professional accountant requirement
An applicant for a qualification certificate of a professional accountant must meet the following requirements:
1. the presence of higher education or secondary special economic education with work experience in economic specialties (or in managerial positions requiring accounting knowledge) of at least five years, or the presence of higher economic education, or a candidate’s (doctor’s) degree in economics (with any basic higher education) with work experience in economic specialties (or in managerial positions requiring accounting knowledge) for at least three years;
2. availability of a certificate of complementary professional training under the Program for the Training and Certification of Professional Accountants(regnskapsfører kristiansand) approved by the IBI;
3. the presence of a positive characteristic at the place of work or recommendations of at least two certified professional accountants – members of the IBI; no criminal record for economic crimes.
It should be noted that one of the goals of the functioning of this structure is “to increase the efficiency of accountants’ work all over the world in the interest of creating a professional international accountant(xledger) body capable of offering their services on an international basis.
In developing this curriculum, the Intergovernmental Working Group of Experts at the UN proceeded primarily from what skills a modern accountant should have. According to experts, it is necessary to acquire skills in four main profiles:
§ intellectual work;
§ work with people;
§ work with information;
§ use of information technology.
To better understand the structure of the Model Curriculum for Students Accountants(Inkasso), let us consider in more detail the content of each profile.
Intellectual work skills:
§ the ability to conduct research, the use of induction and deduction methods and critical analysis;
§ the ability to identify and overcome unstructured problems in unfamiliar conditions and apply problem solving skills;
§ the ability to determine and prioritize in the context of limited resources and to build work on a strict schedule;
§ the ability to adapt to the new.