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In 2006, NIPA developed and implemented a vocational qualification based on relevant education standards of IFAC.

Appraisal system provides 3 levels of qualification:

Level 1 - Accountant - Specialist (practices)


60 hours training program; 3 exams, the results of two of which is counted for certification at a higher level.

Level 2 - A professional accountant (a professional money manager, a professional Management Accountant) with knowledge of national standards


140-170 hours training program; 5-examinations, the results of all examinations for certification shall be counted at a higher level.

Level 3 - Certified Professional Accountant (CPA), Certified Financial Manager (CFM), Certified Professional Management Accountant (CMA).

500 hours of classroom teaching; examinations in 12 disciplines:

1) Professional ethics and membership (20 hours)
2) IFRS: Financial Accounting (60 hours)
3) IFRS financial statements (60 hours)
4) Russian Accounting Standards (60 hours)
5) Audit: Russian and international standards (30 hours)
6) Managerial Accounting (60 hours)
7) Economic analysis (60 hours)
8) Financial Management (30 hours)
9) Taxation in the Russian Federation and CIS countries (40 hours)
10) The legal regulation of business activities (30 hours)
11) Corporate governance (30 hours)
12) Automating labor Accountant (Finance Manager) (20 hours).

The program has three versions, targeted at accountants and financial managers in:

  • the public sector

  • Banks and other credit institutions

  • Non-state sector.

Applicant for a qualification certificate must meet the following requirements:

  • have a university degree (any) economic or vocational (college) degree or diploma of Doctor of Science by economic majors

  • have experience of at least 3 years as an accountant, economist (financier), or in positions requiring knowledge of accounting.

If the applicant does not meet the qualification requirements, but successfully passed the qualifying exams, he is entitled to receive a qualification certificate reserved for specified majors and become an associate member of NIPA

Qualification certificates are issued for 5 years. To extend the qualification certificate, owner must:

1) undertake continuing professional education of at least 40 hours annually
2) during the entire period be a member of professional associations.

Currently it is the only national training program for Russian:

1) with a separate course on professional ethics
2) with recognized trade associations abroad.

Qualification certificate issued by NIPA is recognized by (a) members of the International Federation of Accountants (IFAC) in Russia (IPAR), Ukraine (UFPAA), Azerbaijan, Moldova, and South Africa, as well as (b) non-members of IFAC in Belarus and Kazakhstan.

All agreements on mutual recognition of qualifications refers to the fact that the contracting parties to develop their codes of ethics, the requirements for basic qualifications of full members and constantly improve their skills, based on relevant regulations and guidance documents of FAC.

International Accounting Standards Board (IASB) has recognized the quality of IFRS training programs in NIPA. IASB gives the right to place links about this recognition on qualification certificate.

In 2006, NIPA appealed to the leadership of IAAER (President Donna Street) to carry out certification developed by CARANA courses of IFRS. We have received a letter from the IASB foundation (copy of letter attached).

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