APEC Economy: Russia

Accountancy Services – General background

There are no specific licensing requirements from either a regulatory body or a professional accounting body in Russia.

Licensing Requirements

There are no specific licensing requirements from either a regulatory body or a professional accounting body in Russia.

Relates to employees as opposed to Provision of professional accountancy services:
The Ministry of Labour and Social Development of the Russian Federation adopted the "One qualifying handbook for managers, professionals and employees" to address issues related to the regulation of labor relations, signing of labor contracts to perform all work in different positions, including position of a chief accountant, bookkeeper for all organizations, regardless of the activity.

Licensing of Foreign Nationals

There are no additional requirements for foreign accountants to provide accountancy services in this economy.
There are specific restrictions or requirements relating to education and experience (other than nationality or residency) that limit the ability of foreign nationals or residents to become fully licensed local accountants in this economy. The minimum level of education is a university degree. Other requirements include:

The relevant legislation has not been specified.

Limited Licence

A foreign accountant does not require a licence to provide accountancy services in this economy. There are no specific licence requirements for a limited licence.

Professional Accounting Bodies

A separate license is not required from the local professional body in order to provide professional accountancy services in this economy.
There are several professional accounting bodies in this economy:

Organisation 1:

The Institute of Professional Accountants in Russia (IPAR)

Contact Name:

OxanaVasilevskaya

Address:

Tverskaya street 22b, building 3

City/Town:

Moscow

ZIP/ Postcode:

125009

Economy:

Russia

Email address:

Vasilevskaya@ipbr.org
Koposova@ipbr.org

Phone number:

+7 (495) 720-54-55

Website:

www.ipbr.org

Levels of membership:

  • Full member (Candidate)
  • Full member
  • Honorary member
  • There is also a special program for students, studying economics at the university

Eligibility to other bodies in the APEC economies

None

Alliance & MOUs

There are PAOs (i.e. from Republic of Kazakhstan), with which IPAR has an agreement about the transferability of qualifications on condition that a candidate pass an exam in relation to tax and law differences, taking place between two countries.

Organisation 2:

Audit Chamber of Russia

Address:

Third Syromyatnicheskiy per., 3 / 9

City/Town:

Moscow

ZIP/ Postcode:

105120

Economy:

Russia

Email address:

apr@aprussia.ru

Phone number:

+7 (495) 781-79-60

Website:

www.aprussia.ru

Organisation 3:

Institute of Professional Auditors

Address:

Nametkina street, 14, h. 1, of. 419

City/Town:

Moscow

ZIP/ Postcode:

117420

Economy:

Russia

Email address:

ipar@e-ipar.ru

Phone number:

+7 (495) 332-04-86

Website:

www.e-ipar.ru

Organisation 4:

Moscow Audit Chamber

Address:

Peter Lane., 8, h. 2

City/Town:

Moscow

ZIP/ Postcode:

107031

Economy:

Russia

Email address:

moap@m-auditchamber.ru

Phone number:

+7 (495) 694-01-56

Website:

www.m-auditchamber.ru

Organisation 5:

Guild of auditors

Address:

Yasni proezd, 19, h. 2

Address 2:

Serebryani Lane, 5, of.5

City/Town:

Moscow

ZIP/ Postcode:

125009

Economy:

Russia

Email address:

info@gipbr.com and gipbr@gipbr.com

Phone number:

+7 (495) 629-20-30

Website:

www.gipbr.ru

Organisation 6:

Russian Collegium of Auditors

Address:

Kolokolnikov Lane., 2 / 6, h. 1 of. 302

City/Town:

Moscow

ZIP/ Postcode:

103045

Economy:

Russia

Email address:

isp.dir@rka.org.ru  rufadr@mail.ru

Phone number:

+7 (495) 648-76-70

Website:

www.rkanp.ru

Organisation 7:

Auditing Association of Commonwealth

Address:

Michurinsky Prospect, 21, Bldg. 4

City/Town:

Moscow

ZIP/ Postcode:

119192

Economy:

Russia

Email address:

info@auditor-sro.org

Phone number:

+7 (495) 734-04-22

Website:

www.auditor-sro.org

Temporary practice arrangements

A foreign accountant can provide temporary accountancy services in this jurisdiction. An exception is the requirement for chief accountants of insurance companies - permanent residence in the territory of the Russian Federation.- does not apply to professional accountancy services.

There is no express rule allowing temporary practice in this economy.

Rules on firms and commercial association

In this economy:

Other regulatory issues

In this economy there are no:

(But there are common rules and limitations for trade names established by the Civil Code. For example, the corporate name of a legal entity may not include full or abbreviated name of foreign states, full or abbreviated names of international and intergovernmental organizations. Inclusion in the name of the entity name of the Russian Federation or Russia is permitted in accordance with procedures established by the Government of the Russian Federation.)

Additional information relevant to the Accounting profession

Not applicable.

Contact Details

Not available.