Listing the professional skills of the chief accountant in the resume is one of the required parts of this document. Otherwise, a potential employer will automatically ignore the candidate’s resume for this position. We’ll tell you what we mean by the skills of a chief accountant and give real examples.
Concept
What are the professional skills of a chief accountant in a resume? There is no such concept in current legislation. There are only a number of requirements for education, experience, and criminal record. And even then in relation to accounting work in certain types of organizations.
By general rule professional skills are the ability, the ability to apply knowledge in practice in the daily activities of the chief accountant according to the level vocational education. Not a single resume can do without listing them.
Approach
The main task of a chief accountant who is looking for a job is to fully disclose the key skills of a chief accountant in his resume. It is advisable to give examples:
- in a separate section immediately after listing the duties that had to be performed with previous employers;
- or together with a list of responsibilities at previous places of work.
Please note that revealing your professional skills as fully as possible does not mean being very detailed. HR officers do not like overly long and detailed resumes and prefer not to waste their time studying them.
Features of the position
Of course, depending on experience, the chief accountant skills on everyone's resume will be slightly different. However, it is possible to highlight some general things that must be mentioned in the resume.
As a general rule, the position of the chief accountant includes not only accounting and reporting issues, but also incidentally:
- management of the entire accounting service of the enterprise, accountants in “separate” offices, remote accountants;
- constant contacts with senior management.
Often, on job posting sites, the resume template is as formalized as possible. For example, a section with the main skills of a chief accountant might look like this:
That is, the task of a candidate for the position of chief accountant is limited to the need to note keywords, phrases, tags.
Examples
To summarize, as real example Professional skills in the resume of a chief accountant include the following:
- Experience in managing staff/teams;
- work with specialized accounting programs;
- work with electronic reporting(in the Federal Tax Service, extra-budgetary funds, Rosstat, etc.);
- work with reference and legal systems;
- warehouse accounting skills;
- budgeting skills;
- reporting skills economic analysis activities of the enterprise;
- coaching;
- tax optimization;
- consulting on taxes and accounting issues;
- passing inspections (tax, etc.);
- financial control;
- risk analysis;
- development of accounting policies;
- management accounting;
- budgeting;
- personnel records management and much more.
In fact, the professional skills of a chief accountant in a resume can be listed endlessly - from the most general to highly specialized. But it is important to have a sense of proportion.
If a person is applying for the position of chief accountant, then there is little point in listing the duties that he performed as an ordinary accountant. In most cases, this is self-evident and only clutters the resume. We need to reach a higher level of skills.
Currently looking for a job special meaning acquires resume writing. Having a correctly compiled CV listing the duties performed significantly increases the applicant’s chances of being found faster high paying job. To write a competent resume for an accountant, it is very useful to use templates and sample documents, ready-made examples which can be found in our article. The presence of a resume will enhance the effect of cover letter and recommendations from previous employers.
How to Write an Effective Resume
Regardless of what specialty you are looking for - a design engineer, a lawyer, an IT specialist or an accountant - when writing professional resume you must adhere to certain rules. There is a generally accepted resume structure, which in most cases is also applicable to accountants.
Good resume template
While using the standard structure for writing a resume, you must also adhere to practice-tested principles for filling out the main points of the document. Of course, there are no perfect rules, but by following the tips below, you will increase your chances of finding the job you want.
Correct job title
It is necessary to accurately indicate the position for which the applicant is applying. If this is the area of accounting, then under no circumstances should you write about your consent to any position from cashier to chief accountant. You must specifically indicate that you, for example, are applying for the position of senior accountant in the analytical department or for the vacancy of an accountant-analyst. Even if you are well versed in all the nuances of accounting work, it is better to create a separate resume for each specialty.
Desired salary amount
It is necessary to indicate the specific salary for which the applicant is applying. Of course, before doing this you should familiarize yourself with the current value official salaries. It is necessary to avoid specifying a wide range with a difference of several times between the minimum and maximum suitable salaries. At the same time, there is no need to indicate the salary up to the ruble, for example, 21,320 rubles. Round to the nearest thousand.
List of Basic Skills
There is no need to over-praise yourself and report exaggerated or inaccurate data about your professional knowledge. For example, if you are unfamiliar with some management programs accounting, then you don’t need to write that you have mastered all accounting programs. During an interview or at the beginning of your new job your knowledge will be tested and you may find yourself in a very unpleasant position.
Perfect photo
It is advisable to supplement the text with a recent photograph of yourself, in which your face should be clearly visible. It is quite natural that the applicant should look attractive in the photograph. In this case, it is desirable that the accountant in the photo wears business clothes.
Example photo
Correct writing and formatting of text
Be sure to check your resume for grammatical and syntax errors. Avoid overly complex sentences and use short, concise phrases.
What shouldn't be in a good resume
- There is no need to compose too long a text: 1–2 pages will be enough.
- Do not provide personal details such as exact address and passport details. Indicate your city of residence and mobile phone number.
- Avoid linking to your pages on social networks. This should only be done if there is a presence on social networks positive characteristics your personal data.
- There can be no jokes on a resume. This business document, so before you start working, refrain from even a hint of humor.
Key information that must be included in a resume for the position of an accountant + ready-made examples
A resume when looking for a job as an accountant has its own characteristics that must be taken into account when preparing it.
Professional knowledge and skills
The resume should indicate the accounting knowledge that the applicant has. Their list in summary form is as follows:
- experience in accounting and tax accounting;
- cash book preparation skills;
- maintaining warehouse records;
- accounting of mutual settlements with counterparties;
- calculation of wages, sick leave, compensation;
- work with primary documentation;
- registration of powers of attorney, invoices, incoming and outgoing cash orders;
- preparation and submission of reports to tax authorities and funds;
- carrying out inventories;
- preparation of advance reports;
- reconciliation of settlements with buyers and suppliers;
- drawing up estimates;
- economic analysis of the enterprise's activities;
- knowledge of accounting and tax legislation;
- work in the “Client-Bank” system;
- knowledge of the provisions and instructions of the Central Bank of the Russian Federation;
- ability to work with MS Excel, Word, 1C or other accounting programs.
Of course, not every applicant has all of the listed skills. Therefore, it is advisable to indicate exactly which ones you have.
Personal qualities
In your resume, it is advisable to mention that you have those personal qualities that are especially valued when working in the accounting field. And this:
- accuracy;
- analytical mind;
- quick learner;
- attentiveness;
- concentration;
- performance;
- diligence;
- organization;
- responsibility;
- decency;
- stress resistance;
- honesty;
- ability to work with large amounts of information;
- perseverance.
If you have no work experience: what to write + sample
This case is very common. If you just graduated from university, where can you get work experience? But you have many other advantages, including:
- endurance (work capacity);
- the ability and, most importantly, the desire to improve your knowledge;
- possession modern methods accounting;
- knowledge of foreign languages.
How to write a resume for a novice accountant (assistant specialist) + sample
It is necessary to list in your CV the latest theoretical knowledge you received at the Faculty of Economics, indicate which ones computer technologies you own it, you know foreign languages. If you participated in any student conferences, meetings, production practices, then this must be reflected in the resume. Of course, you shouldn’t over-praise yourself, but under no circumstances should you write that you don’t know anything.
At the same time, there is no need to give out unnecessary information that is not relevant to your future professional activity. For example, if you took part in judo competitions, then this has nothing to do with your professional capabilities. But it’s worth mentioning that during your summer internship you worked at a bank as an assistant cashier.
If you indicate your desire to develop your knowledge in professional field, then it will definitely make a favorable impression on your potential employers.
The nuances of drawing up a CV for various accounting specialties
Each specialty has its own specifics, requiring certain additional knowledge in a narrow area. These features must be taken into account when writing a resume.
In this case, it is necessary that the specialty for which you are applying appears in the staffing table of the company you are interested in.
Among the many accounting specialties and positions are the following:
- chief accountant;
- accountant-cashier;
- Deputy Chief Accountant;
- accountant wages;
- assistant accountant;
- accountant for primary documentation;
- accountant of a budgetary institution;
- fixed assets accountant;
- economist-accountant;
- accountant of the material table (materialist);
- sales accountant;
- materials accountant;
- leading accountant;
- accounting accountant.
Chief accountant or deputy
In this resume, when describing a professional career, it is necessary to indicate, in addition to the names of the companies or enterprises in which the applicant worked, briefly the main activity of these enterprises, their approximate annual turnover and the number of employees. It is also advisable to write down the number of employees who were subordinate to you and the number of accounting departments. This data will help to a potential employer understand the scale of your activities.
And also, the applicant for the position of chief accountant needs to outline the level of his professionalism, taking the time to list all the functions performed. Among them, you should definitely remember your experience of interacting with tax services.
Accountant-cashier
The work of an accountant-cashier has its own characteristics and requires the possession of certain highly specialized knowledge associated with experience in working with large amounts.
In his resume, an applicant for the position of cashier accountant can indicate experience in working with cash, maintaining journals for accounting for fixed assets and inventory items. And it is also important to write about your knowledge and experience in executing financial estimates, indicating cost items. Banking skills may be required.
An important role is played by the applicant’s knowledge in the field of conducting transactions with foreign currencies and the ability to work with exchange rate differences, skills in working with MS Office (Word, Excel, Outlook) and 1C, knowledge of foreign languages.
Resume of a payroll accountant
To compose a high-quality resume for the position of payroll accountant, you need to take into account your nuances. These include having the following skills:
- calculation of wages, bonuses, social benefits, travel and other expenses;
- preparation of certificates of wages and other income of employees;
- ability to calculate taxes and report them to financial and tax authorities;
- Experience in checking and analyzing time sheets;
- be able to work in the Client-Bank system, with MS Excel, Word, 1C: Accounting 8.2 and others.
If you indicate in your resume that you have all the listed skills and knowledge, then your chances of getting a job will increase dramatically.
How to describe the responsibilities of a material desk accountant in a resume
The sales accountant is mainly introduced into staffing table in large trading companies with significant sales volumes. An applicant for this position is usually faced with a large volume of the same type of operations for preparing delivery notes, invoices and reconciliation reports with customers.
Often the work of a sales accountant is combined with the work of a material accountant. Therefore, it is advisable to indicate in your resume your knowledge and work experience in these areas of accounting activity as well.
As for the baggage of skills, its features are:
- knowledge of the composition of legislative acts, regulations, regulations and rules for registering business transactions for the sale of goods and property;
- knowledge of the basics civil law, financial, tax and economic legislation;
- forms and methods of accounting;
- plan and correspondence of accounts for sales accounting;
- organization of document flow in this area of accounting;
- order documentation and reflection in the accounting accounts of revenue and write-off of goods.
An example of writing a CV for an economist
At some enterprises, leading accountants are often forced to perform the duties of economists. If you have similar experience, you should definitely reflect this on your resume.
Job responsibilities of an accountant for primary documentation
The “primary” specialist is often entrusted with additional features, for example, assistance to a materials accountant or a sole accountant. Such experience is very conducive to career growth, so the fact of performing such duties should definitely be indicated in the resume in the “Achievements” section.
Cover letters as a means of increasing interest in a resume
A well-written cover letter is an excellent tool for attracting attention. personnel worker to a job seeker in any specialty. A well-written letter sometimes sticks out to a hiring manager more than the accountant's resume itself. Therefore, the applicant needs to be well aware of the basic rules for writing letters of recommendation.
Rules for filling out sections of a cover letter
sales accountant
- The letter should provide answers to the basic questions: “Why does the applicant want to take the job indicated in the resume” and “Why should the employer hire him for this job.”
- The note should not be a repetition of the summary. Here your best business and personal qualities are indicated, which will be needed specifically for the company where you are sending your resume.
- The text must be written without grammatical errors, in compliance with all spelling rules.
- The letter is addressed to the manager who is considering employment. To do this, you need to know in advance his last name, first name and patronymic, as well as the correct title of his position.
A sample cover letter for a chief accountant position is given below.
A cover letter form for the position of accountant is given below.
A resume for applying for a job as an accountant has its own characteristics that must be taken into account when drawing up this document. Compliance with the rules for preparing a CV, taking into account various accounting specialties and positions, will help you more effectively search for a new place of work.
Rather, we will talk about the qualities of a good accountant. Being in a position and being a real professional are not the same thing. Becoming an indispensable worker, without whom it’s like having no hands, is the task that young people who want to make a career in this field set themselves.
What qualities should a successful accountant have?
1. Literacy and education, developed intelligence. It is optimal, of course, to have special training, best of all is a diploma from an institute. Naturally, if you wish and have the opportunity, you can learn from professionals, as it was with our grandmothers, but self-taught people are not in value now, all employers need<корочки>. <Высшим пилотажем>today is the presence of a certificate professional organization accountants.
In addition to education, the ability to fluently navigate numbers is highly valued. Of course, in the age of calculators and computers, it is not at all necessary to add five-digit sums in your head. But skill<читать>documents, immediately seeing inconsistencies and errors in them is considered<фишкой>a good accountant who saves time, nerves and money.
It is also necessary to be able to navigate various branches of legislation, primarily tax and labor. And, of course, be with a computer<на ты>, know the 1C program. This is an axiom.
2. Punctuality and responsibility. Accounting is the accounting of everything and everyone in an enterprise, from working hours to pencils in the office. You cannot miss anything, otherwise the balance will not come together, the relationship between income and expenses will be disrupted, uncertainty and chaos will ensue.
Only a punctual person will be able to submit all tax and other mandatory reports on time. And this is extremely important: failure to comply with deadlines is fraught with big troubles both for the accountant himself and for the company where he works.
3. Systems thinking. The accountant, first of all, the chief one, must see the situation as a whole. This will make it possible to make decisions that will improve the organization of not only accounting, but also the production process. Giving sensible proposals to reduce costs and increase income is the direct responsibility of the chief accountant. How can he do this if he can see no further than his nose?
4. Ability to self-educate. Accounting is not a fixed structure. This is a system that changes daily and hourly under the influence of new legislation, instructions, rules, and requirements modern reality. Constant study of specialized literature and constructive business contacts with colleagues should accompany and fuel the activities of an accountant. He simply cannot survive in isolation, so sociability and receptivity to new things simply must be present in the character of a modern a.
5. Flexibility. One of the qualities most valued by businessmen. The ability to find reasonable compromises between the interests of the enterprise and the state within the framework of the law is considered<высшим классом>. Fortunately, there are nuances (mainly due to discrepancies in regulatory documents), which an experienced accountant always uses for the benefit of his company. By the way, these qualities (as well as all the others covered in this article) will be very useful in communicating with various regulatory authorities, clients and business partners.
6. A good accountant must be honest and law-abiding.. If the enterprise is working<по закону>, leads only<белую>accounting, and this is how it should be, the person responsible for organizing and maintaining records simply a priori cannot be dishonest
7. And finally, he must be loyal to the leader. If an accountant, especially the chief one, does not find a common language with the director, things will be difficult, one of them will have to change his place of work, and, logically, it will be an accountant.
It wouldn’t hurt to have a similar attitude towards all staff. An evil bureaucrat with accounts, familiar from old movies - this is already archaic. Business-like and smooth, without familiarity, relations with all employees - best option positioning oneself in a professional environment.
Naturally, some qualities can be acquired with work experience, but many must be present in a person by nature. Learn how to use the chart of accounts and tax reporting anyone can. But becoming an invaluable employee is not for everyone. Apparently, because accounting is the center of finance, which is the circulatory system of any business. Keeping it in a healthy state is not an easy task and only a true professional can do it.
A good manager strives to select a well-coordinated team of professionals to work at the enterprise. It is especially important to have such people in the accounting department. After all, if the specialist responsible for the state of finances is incompetent, then the work of all other people in the company may go down the drain.
In order not to make a mistake in choosing a suitable employee or to remove unnecessary “ballast” from the team, you need to analyze the qualities of an accountant - professional and personal. It is also necessary to monitor the results of his work and the level of its effectiveness.
What kind of professional accountant is he?
Availability of education in a specialty is one of the key issues that an employer is interested in when selecting a new employee. The criterion is one of the most important, but it is not exhaustive. The concept " professional qualities accountant" includes other elements. Conventionally, they can be listed in order of importance.
- Knowledge. The requirement is mandatory and fair. An accountant must have a solid theoretical base, master the terms (fixed assets, current assets, balance, wiring, primary documents, reporting, etc.), at least minimally be able to work on a computer.
- Experience. Its presence allows the accountant to claim more high paying vacancies or ask for a raise. However, we should not forget that work experience is not just having a record in work book, which is shown at the interview. Practical skills must be present in reality. Having experience makes it possible to quickly adapt to another place of work, quickly delve into the process and avoid mistakes when accounting.
- Literacy. An accountant needs this skill. After all, a person in this position constantly works with documents, letters, and reports. The presence of errors in important papers will not be a plus for the operation of the enterprise.
- Knowledge of special accounting programs. This skill allows you to maintain full-fledged automated accounting at the enterprise, optimizing working time.
It can be difficult for a manager to understand the level of professional skills of an accountant during a 15-minute interview. To do this, at many enterprises the applicant is first hired for probation, during which his work is secretly observed.
What should be the personal qualities of a good accountant?
If management is satisfied with the level of professionalism of an employee, then they should pay attention to other aspects of it. After all, the personal qualities of an accountant are also very important.
Honesty and integrity of the employee come first for many managers. They are ready to turn a blind eye to other shortcomings of the accountant if they completely trust him. Catching an employee for theft, misrepresentation, or dishonesty should have only one result - immediate dismissal.
- The pedantry and scrupulousness of the accountant will guarantee his accuracy in accounting. Such specialists are always accurate in calculations, attentive to details, and comply with the necessary requirements and rules.
- Organized, disciplined - very good qualities for an accountant. Such an employee is not late. Submits all reports on time. And the rest of the employees do not complain about the delay in salaries.
- Stress tolerance greatly helps an accountant cope with psychological stress during audits or conflict situations with counterparties. The presence of this quality is not critical for management, but it is useful for the employee himself.
- Responsibility is mandatory for an accountant. If there is no understanding of this, then it is worth choosing another person for the position.
- Patience. A person who gives up halfway through a job should not become an accountant. If such a specialist appears at the enterprise, then there is no need to be surprised by fines from the tax service and claims from dissatisfied partners for money transferred incorrectly or on time.
Intellectual qualities
For high salaries, employers are looking for employees with a fairly high level of thinking. In this case, it is worth paying attention to some of the intellectual qualities of the accountant. Specialists who have them are not very common.
High efficiency and the ability to concentrate help an accountant identify priority issues from the general mass of problems and solve them as quickly as possible. A person with similar qualities can replace two or three who will take on work from the wrong end.
Developed logical thinking and an analytical mind allow an accountant to see a problem in dynamics. A specialist with such qualities does not need to spend a long time processing primary documentation or issuing invoices. Such employees are most often recommended for leadership positions.
A critical mind is useful in accounting. After all constant changes legislation, tax conflicts require constant analysis.
External manifestations of certain qualities of an accountant
Some people are quite successful at hiding their flaws. However, there are external markers that help determine the individual qualities of an accountant:
- frequent delays - irresponsibility;
- constant delays at work - inability to organize one’s activities;
- complaints about other employees - a tendency to conflict;
- a mess on the table is disorder.
If an employee has an orderly workplace, all documents are in folders, the computer is turned on, and the mobile phone is on vibrate alert - then almost certainly this employee’s accounting will be fine.
What qualities should a chief accountant have?
The right hand of the manager and the second person in the enterprise. This place in the production hierarchy is occupied by the chief accountant. A mistake in choosing this person can be very costly for the company. Therefore, the qualities of the chief accountant are assessed extremely strictly by management.
A specialist in this position must have:
- honesty;
- deep knowledge in the field of tax and accounting legislation;
- high organizational skills;
- analytical mind;
- responsibility and discipline.
The person responsible for finance must always be extremely correct both with management and with inspection and control authorities. It would be nice if he has good communication skills.
Indicators of quality work of an accountant
No matter how careful the selection of a candidate for a position is, the fruits of an employee’s labor become visible only over time. The quality of an accountant’s work can be assessed in three areas.
- Individual indicators. These are discipline, initiative, independence, innovation, and avoidance of conflict situations.
- Maintaining internal records. This includes making mistakes in documents or their absence, failure to submit reports on time, and diligent performance of job duties.
- External interaction. Work with fiscal authorities, prosecutor's office. Ability to resolve controversial situations.
An accountant's work can be considered high-quality if it is performed quickly, correctly and in full. In order to determine this indicator, some enterprises appoint certifications, others conduct internal audits.
What quality of work of a chief accountant is considered unsatisfactory?
If management has any doubts about the satisfactory performance of the duties of the person responsible for finance, then the question of his suitability for the position should be raised. Most often, complaints about the quality of the chief accountant’s work appear if:
- accounting registers are maintained incorrectly;
- documentation is processed late;
- reports are not submitted on time or are filled out incorrectly;
- labor discipline is not observed.
No personal or professional qualities of an accountant will help if an employee is caught in theft or forgery of documents. In this case, he must not only be fired, but also punished in accordance with the law.
- friends;
- relatives;
- close people of existing employees.
It is better to hire a suitable person from outside.
If the accountant’s personal qualities are impressive, but he lacks professionalism, the right decision will formalize such a person and train him. In this case, people try very hard and stay with the company for a long time.
DetailsOnly those ignorant of accounting think that the main qualities of an accountant are the ability to bring accounting to the wishes of the employer and the requirements of the law. Much more depends on the personal qualities of an accountant. What qualities should an accountant have and how much do his personal qualities influence his work, career and salary? Let's find out.
An accountant is a sought-after specialty in the labor market. To be known good specialist, an accountant must have the necessary knowledge and experience because lack of experience and gaps in accounting knowledge can lead to serious consequences for the firm or company.
The main qualities of an accountant
Any profession dictates certain skills and qualities to its owner. Also, the “counting” profession puts forward the following professional properties as the main qualities of an accountant:
- Responsibility
- Honesty
- Discipline.
Of course, these are only the main qualities of an accountant, but by no means all. An accountant needs to take his work responsibly. In other words, an accountant as a specialist has an accounting conscience. He will not leave unfinished documents, he will not be able to leave work in the middle of the reporting period. You can find many examples from life where a company suffered because of an accountant’s irresponsible attitude towards his duties. Naturally, such a careless specialist will be followed by the “tail” of professional inability and in the future it will not be easy to get a job in a prestigious company.
The personal qualities of an accountant often reflect the fact that he is a thinking person, often “boring”, constantly checking the fulfillment of his professional responsibilities. The accountant must monitor:
- taking into account the necessary documents;
- for posting financial balances on accounting accounts;
- for making amendments to the calculations if errors are detected;
- ensuring that all required reports are completed on time;
- for payment of taxes and insurance premiums.
An accountant, as a specialist, needs hard work, because he has to double-check and redo documents several times. A specialist in this industry is honest and disciplined.
The professional qualities of a specialist are also considered:
- Mathematical abilities;
- Ability to conduct analysis and synthesis;
- Ability to draw conclusions and generalizations;
- The ability to focus on a specific type of activity and switch from one type of work to another;
- Possessing well-developed short-term and long-term memory.
- In addition, a modern accountant must have knowledge personal computer and have skills in working with various programs.
What qualities does an accountant need to have?
To be competent in his field, an accountant must have certain character traits. What qualities should an accountant have?
- An accountant is helped in his work not only by the knowledge needed for work, but also by personal qualities. In addition to a responsible attitude to business, an accountant must be able to think logically. Each specialist can carry out calculations in his own way, but you need to be able to defend your opinion and explain why this particular result was obtained.
- What qualities should an accountant have, if not focus? An accountant must be able to focus on a specific task. A sense of self-organization will help with this. This can also play a decisive role in career growth: an accountant who manages the company’s financial affairs well contributes to its prosperity, and hence unexpected offers.
- An accountant must be able to think carefully when carrying out analysis processes and must be able to see backup ways for production that lead to lower costs and increased profitability of production.
Personal qualities of an accountant
The profession of an accountant requires a specialist to possess certain personal qualities. The personal qualities of an accountant are:
- The ability to keep secrets, in this case, trade secrets of the company. After all, every company has confidential information about its financial capabilities. This information may become trade secret, the safety of which is protected by law. The accountant, possessing this information, holds in his hands the prosperity or ruin of the company. But disclosing a trade secret will lead to unpleasant consequences for him.
- The personal qualities of an accountant also include emotional and mental characteristics, the ability to control one’s condition in any environment.
To all that has been said, it should be added that in personal qualities An accountant must be principled, but a specialist must also be fair and comply with the laws, because many financial transactions are related to the law. Representatives of this profession have always had a developed sense of self-esteem, as well as punctuality.
An accountant is a specialist who does his job for people and comes into contact with people, so a correct attitude towards people, a desire to explain and resolve any issue is very necessary for a specialist in this industry. Any accountant who leaves a positive impression enhances the image of the accounting profession as a whole.
The accounting profession is complex and interesting. Each accounting department has its own nuances. An accountant has a lot of responsibilities. And despite any main qualities of an accountant, in order to be considered a good specialist, he has to constantly grow professionally.