Ozeran A.V.PhD in Economics, Associate Professor, Doctoral Student, the Kyiv National Economic University named after Vadym Hetman, Ukraine alla_ozeran@ukr.net
Korshykova R.S.PhD in Economics, Associate Professor, the Department of Accounting Business, the Kyiv National Economic University named after Vadym Hetman, Ukraine renataphd@mail.ru
Permanent change in the external and internal environment of business life, requiring a true and fair view using professional judgment in financial reporting, make it necessary to improve the professionalism accountant. Particular relevance of this issue has taken in connection with the implementation of IFRS in the legal field of Ukraine. Given the high degree of government regulation of accounting and reporting, the Cabinet of Ministers of Ukraine issued an order in which instructs the Ministry of Education and Science to provide a system of education and training in the application of IFRS accounting signing the financial statements of the organization. In this article possible scenarios of further system of training and continuous professional development accountants are proposed and analyzed.
Keywords: professional accountant, professional certification, professional judgment, professional development
