Keyword: «accountant»

The article deals with the problems of forming a variable part of the educational program for training accountants in the specialty 38.02.01 Economics and Accounting (by branches). The author carried out an analytical review of employers' qualification requirements for positions as an accountant and cashier. As a result of the review, the conclusion was drawn that the variable part of the educational program should be aimed at in-depth study of the specific features of the use of accounting professional programs in the professional activities of an accountant. Educational institutions recommended in the educational program to introduce additional competence of the variable cycle, based on the needs of the labor market. In conclusion, the article proposed a general algorithm for the formation of the variable part of the educational program.

This article discusses the concept of professional ethics, the principles and requirements of the Code of Ethics of Professional Accountants developed by the International Federation of Accountants (IFB), the structure of the Code of Professional Ethics of the members of the NP IPB of Russia, as well as the main aspects of the professional activity of an accountant.

Annually automation of accounting is gradually transitioning into the robotization of the process, to the replacement of a human specialist with a software robot based on artificial intelligence. Currently, AI is focused on performing specific tasks that can increase the quality and speed of work in comparison with a human accountant due to the computational capabilities of the robot.