Professandard economist approved by the Government of the Russian Federation. New professorities for a budget institution accountant. The role of mandatory professandards

In 2018, Prografandard for the Chief Accountant approved by Mintruda, in 2014, the Order No. 1061n dated December 22, 15. Details explains in detail the requirements for qualifications, education, experience, functionality and other accounting skills. Consider how to apply the professional standard of the Chief Accountant since 2018.

In essence, the definition of professional standard is legislatively approved requirements for any position (profession). In particular, Professandard 309 "Accountant" reflects the level of qualification necessary to effectively carry out operating functions. The responsibilities are contained in the order separately. Developer - NP "IPB of Russia".

Who is obliged to apply an accounting standard? In accordance with paragraph 4 of Stat. 7 of the Law No. 402-ФЗ Ongbuch OJSC, NPF, AIF, UK PIF, insurance companies, management bodies of state extrabudgetary funds, other enterprises, except credit, must have an appropriate higher education; The experience in the accounting position is at least 3 years (without higher education - at least 5 years). Other requirements can be administered additionally at the federal level.

Equally and professional is not mandatory for all employers. Recommendation Order Order No. 1061n is wearing for most enterprises. What organizations are obliged to apply Profistandard:

Extrabudgetary state funds.
MUP or UE.
Enterprises with authorized capital belonging to the state or the municipality.

How is the trade accountant professandard since 2018

First of all, in Professandard 309 marked the main objective of accounting activities, which is to document information on accounting facilities in accordance with the legislative requirements and subsequent reporting. In addition to general data, the standard lists the working functions of an accountant with a brief characteristic, and also gives refinement on the qualifications of an ordinary and chief accountant. The functional map compiled in this way includes 2 subsections:

Accounting of accounts at 5 levels of qualification - reflection of homogenerations in accounting on the basis of primary documentation; Grouping and monetary measurement of operations; Generalization of the outcome of the credibility.
The formation and delivery of accountability of 6 levels of qualification - filling in financiality, including consolidated forms; monitoring the correctness of the maintenance bu (accounting); maintenance of well (tax accounting); formation of tax reports; Finalanis, budgeting and control of DDS (cash flow) of the enterprise.

What are the requirements for the Chief Accountant since 2018

Separately in section. 3.2 Standards lists the regulatory requirements for the post of chief accountant. This applies to education, experience, special conditions. The following mandatory benefits of a specialist are mentioned among the mains.

Chief Accountant - Qualification Requirements:

The level of education is secondary or higher. Passage of special programs - retraining, raising the qualification skills.
Practical employment experience - at least 5 years for the last seven-year employment period should be associated with the maintenance of the BU and the preparation of financiality or with the work of the auditor. If a specialist has complete higher education, not enough 5 years old out of 7, and 3 out of 5 years.
Additional special conditions - approval of such conditions depends on the features of the activity of the Clamp.

Qualification requirements for the accountant:

The level of education is a secondary professional, intended for mid-link workers. Perhaps the presence of additional professional formation on special programs.
Practical employment experience is at least 3 years under the condition of special training related to control and accounting.
Additional special conditions - not installed.

Note! The standard does not define special qualification requirements for the deputy chief accountant. But since such a position applies to the governing, it is recommended to navigate the norms for the main accountants, and not ordinary.

Labor functions of accountants on Professandard 309:

Position

Labor functionality

Necessary skills

Mandatory knowledge

Accountant

Registration and reception of the primary;

Verification of primary requirements for compliance with regulatory requirements;

Control over the completeness of the schedule of documents;

Systematization of primary and preparation for transfer to the archive;

Promoting inventory and pr.;

Reflection of operations in accounts and registers

Compilation of calculation;

Accrual depreciation amounts;

Comparison of the outcome of the inventory with bu and pr.;

Closing turns on Buchshetam;

Preparation of data for the formation of the main book and the operating statements;

Preparation of copies of registers bu for control bodies;

Other functions.

The ability to make primary forms;

The ability to check the primure on the correctness of filling;

The ability to work with ATP, Buknograms, office equipment;

Ensuring the safety of the primary in order to subsequent transmission to the archive;

Knowledge of the foundations of a double entry;

Knowledge of depreciation methods;

Knowledge of the calculation technique;

Comparison of synthetic accounts and analytical;

Preparation of explanations, certificates and answers to various requests and requirements;

Adjustment of assumed errors on regulatory requirements;

Other skills.

Legislation of the Russian Federation on bu;

Archival legislation;

LNA of the enterprise;

Basics of informatics;

Legislation of the Russian Federation on well;

Civil, labor, customs legislation;

The legislation of the Russian Federation in the field of media, as well as pension and social security;

Other regulatory acts.

Chief Accountant

Organization, planning and coordination of bu and well;

Formation of reporting and explanations;

Reporting consolidation;

Verification of the work of the accounting of OP enterprises;

Final;

Other functions

LNA development;

Coordination of accounting work;

Organization of office work;

Organization of recovery of accounting if necessary;

Assessment of knowledge of accountants;

Monitoring tax legislation;

Other skills

Accounting, tax, labor, civil, currency and other legislation of the Russian Federation;

Judicial practice on bu;

LNA of the enterprise;

Name standard	Requisites of the Order of Mintruda
Insurance broker	03/10/2015 No. 155n
	from 12/22/2014 № 1061n
Internal Auditor	from 06/24/2015 № 398N
Statistician	from 09/08/2015 № 605n
	10.10.2015 № 728n
	from 09/10/2015 № 626n
Actuary	from 11/18/2016 № 667n
Specialist in)
payment systems	from 03/31/2015 № 204n
microfinance operations	from 04/22/2015 № 238n
internal control (internal controller)	from 04/22/2015 No. 236n
financial consultation	from 19.03.2015 № 167n
factoring operations	03/19/2015 № 169N
mortgage lending	from 19.03.2015 № 171n
insurance	from 03/23/2015 No. 186n
operations in the interbank market	from 11/14/2016 № 643N
overdue	from 09/07/2015 № 590n
corporate lending	03/19/2015 No. 174n
credit Brokerju	03/19/2015 No. 175n
risk management	from 09/07/2015 № 591n
precious Metal Operations	from 11/14/2016 № 644n
consumer lending	from 11/14/2016 № 646N
organization of personalized accounting of pension rights of insured persons	from 10/29/2015 № 801Н
administration of insurance premiums	from 10/28/2015 № 788n
organizations of appointment and payment of pensions	from 10/28/2015 № 785n
organizations and establishment of social payments	from 10/28/2015 № 787n
on remote banking services	dated 04/19/2017 № 366n
leasing activity	from 26.06.2017 № 515n
work with collateral	03/19/2015 № 176N
financial monitoring (in the field of countering the legalization of income obtained by criminal means and financing terrorism)	from 24.07.2015 № 512n
payment services	from 11/14/2016 № 645n
the market of securities	from 03/23/2015 № 184n
treasury of the Bank	from 29.07.2015 № 525n
in valuation activities	from 04.08.2015 № 539n
in the sphere of procurement	from 09/10/2015 № 625n

Prospects for professandards for economists

But how, for example, to be with a professional standard of economist in financial work or professional economist economist and wages?

Unfortunately, existing qualifying directories do not take into account the qualitative qualifications characteristics that are necessary for employees to implement a certain type of professional activity, including the fulfillment of labor function according to one of the directions of financial oriented.

That is, certain qualification requirements for these specialties are still installed, but formally, they are reduced to the presence of higher education and a certain seniority of work on the position occupied without any accounting of practical skills.

Therefore, many enterprises, especially the banking sector, are forced to independently develop profile professional standards.

As the basis, the qualification directory of managers, specialists and other employees is used, approved by the Ministry of Education and Science of 21.08.1998 No. 37 (as amended from 12.02.2014 No. 96), in which various positions are named, such as labor economist.

Using formal qualification requirements, the employer can independently develop and approve its own professor of the chief economist or professandard of the leading economist or economist for financial work.

State service

For government agencies in this regard, everything is easier. If the Ministry of Labor will develop and approve such a professandard, then for employees of budgetary institutions, it will become mandatory without options. In the meantime, personnel units of state organizations use qualification directories of posts.

Accountants are highly specialized employees of various companies. Their obligations include the preparation of reporting, the formation of postings and the maintenance of numerous documentation. Their work should be based on a special professandard. It is developed by the Ministry of Labor. In 2018, a new professandard was created.

In 2018, the last professional industry was replaced by a new document. It was introduced on July 1, 2018. The norms of this documentation are not mandatory for all companies.

How to implement a professional standard in the enterprise you can see in this video:

For whom is obligatory

Professandard, compiled for accountants, is mandatory only for some institutions. These include:

OJSC, but credit organizations are not included here;
insurance firms;
different organizations working with securities;
management authorities of different funds that may be state or extrabudgetary.

Based on this document requires that any accountant possesses the highest education and the necessary experience in working in a particular enterprise. Requirements are presented not only to the Chief Accountant, but also to the ordinary accounting officer.

At the same time, the organization has no right to dismiss workers who do not comply with this standard. But in this case, you can stop cooperation on the basis of the fact that the specialist does not correspond to the position.

What rules are introduced

Professandard, entering into force at the end of 2018, introduces new rules and requirements for the work of specialists. These include:

specialists often have to improve their qualifications;
the amount of qualifications increases, so now there are 4 high levels: 5.6, 7 and 8;
5 and 6 levels can be obtained by accountants that have only secondary vocational education or undergraded undergraduate;
new posts are introduced, so now in companies there are not only accountants, but also accountants of the first or second category, commercial director, as well as the head of the accounting department;
the head of the accounting department has 7 levels of qualification, as well as its obligations include the preparation of various reports of the organization in conjunction with the heads of other divisions;
commercial director specializes in the formation of consolidated financial statements;
the requirements for the formation of an accountant are increasing, as well as to the experience of its work;
the accountant should have a minimum of secondary education, and it does not need to require the existence of work experience;
the chief accountant must have a qualification above 6 levels, and he should also have higher education and experience for two years;
glavbukh is obliged to regularly undergo training courses;
for three years, experts should lean the minimum 120 hours;
every year, no less than 20 hours is spent on advanced training.

You will learn when it is possible to dismiss the employee for the discrepancy between the qualification requirements of the post.

For work on a new professandard, specialists must pass the corresponding exam. The procedure is carried out only in special centers designed to evaluate the qualifications.

After successful testing, a citizen receives a corresponding certificate. It confirms that the accountant does meet the numerous requirements of the professor. This document has been operating for three years.

What are the new rules and demands on the professandard?

Requirements for employees

Since new levels of qualifications are introduced by this document, then specialists who workers in different companies should know under what conditions one or another position can be taken.

For this, the following requirements are taken into account:

5 Qualifications level. With its availability, a citizen can work as an ordinary accountant, as well as an accountant of the first or second category. To work on such posts, you can attract citizens who do not have the relevant experience. But to go to the next category, the specialist should work at least one year. It is not required to obtain status to pass any qualifications advanced programs. The citizen must have the desired knowledge to work with complex accounting programs. Be sure to minimally secondary education in this specialty. If a person has an education in another sphere, he cannot work as an accountant.
6 level. With its availability, a citizen may occupy the position of chief accountant or the head of the department specializing in accounting. For work on these posts, experience is required for 5 years in the field of accounting or finance, if a citizen has a higher education. If a citizen has a secondary special education, a citizen who has a secondary special education is claimed to occupy this post, then he should have experience from 7 years. Experts should take place over three years of professional development, and at least 120 hours should be spent on this training. Per year is spent on the procedure from 20 hours. Experts must have the necessary knowledge and skills to cope with their main responsibilities.
7 level. To achieve this level of qualifications, a person must comply with numerous requirements. In this case, it can work the chief accountant or head of the accounting department. This requires work experience within 5 years exclusively in senior positions. Work should be carried out in the financial sector. Be sure to need a higher education in a magistracy or a specialty. It must be profile, but non-core education is allowed only if a special program has been passed on a citizen, on the basis of which accountants are prepared for future work. For such a work, it is important that the citizen has specific knowledge. He must understand the work of numerous accounting programs. He is obliged to know how the numerous reporting is made in the FTS, prepared by each organization. He must have knowledge of how to open a branch or a separate division, as well as to reflect this in the official documentation of the company. This specialist is engaged in control over different financial statements. He is engaged in analyzing the activities of the enterprise and management accounting. Therefore, a position can only receive a really highly qualified specialist.
8 level. Experts who have this level of qualifications can work as headquarters, accounting managers, as well as supervisors to prepare management. A higher education is required, which can be profile or non-core. Additionally, the specialist must pass a special program that ensures its professional training. Experience in senior positions should exceed 5 years. At the same time, there must be experience in compiling auditing puffiness. Such specialists require advanced training for 120 hours in three years. The employee must have abilities for developing accounting policies and interaction with subsidiaries. It is obliged to integrate information systems and find solutions for non-type and complex tasks. Such employees manage the process of forming and passing consolidated reporting. With consolidation, they guarantee unity and loyalty of accounting.

Additionally, eighth-level specialists can work as a head of operating management or accounting outsourcing. Often they occupy the position of a commercial director or chief specializing in the development of the company.

For this, experience is required for 5 years with different reporting, as well as specialists should occupy senior positions. Retraining should be carried out every three years. A specialist of such a profile must have the following skills:

marketing management. You will learn what rules a marketing strategy is drawn up;
use of advertising and different processes in business, allowing to increase the efficiency of the company;
organization of activities aimed at improving the service;
working with customers related to tax or accounting;
organization of training and advanced training of employees of the company;
using strategic planning and effective management.

Conclusion

Due to the introduction of such a new professandard, the number of opportunities for professionals with higher education and specific skills increase significantly.

They can occupy really high positions in any company. Due to the presentation of significant requirements, you can be confident in the professionalism and competence of employees.

For whom professandards are mandatory you can see here:

The article will help you to find out what professandards, how to apply them from July 1, 2016. Where to find a full list of PS. Who is a professional teacher according to new teacher standards, accountant.

From July 1, 2016, professional standards began to be applied to many professions. They include a list of requirements and conditions. Which must be observed in relation to workers. How to properly introduce professionals, for a teacher, teacher, accountant. What documents should be studied and what threatens for the failure of the law you can learn from this article.

Professional standard - what is it?

Professandard 2019 is a qualification characteristic. Which is necessary for the employee to work in a certain profession.

This concept includes requirements for skills and skills. Also experience. It was included in late 2012. The rules of application are approved by the Decree of the Government of the Russian Federation No. 23 of January 22, 2013. The article on the profession of the professandards is valid from July 1, 2016.

At the moment, in the registry of the professorship on the website of the Ministry of Labor and Social Protection of the Russian Federation, approximately 800 documents. Until the end of 2016, this figure should increase by a minimum of 200. Further, the ministry will bring a list of mandatory standards up to 2000.

From July 1, 2016, the new Labor Code of the Russian Federation will begin to act. Which is called "the procedure for applying professional standards." Employers will be obliged to apply professandards. If the qualifications requirements, which is necessary for an employee to fulfill a certain employment function, are established by the Labor Code. Federal laws or other regulatory acts. (Article 11 of the Law on Education, as well as Article 73). For the remaining employees, professionals are advisory.

Employers, guided by professandard, can make changes to job descriptions. Staff schedule, revise local acts ( rules Development and approval of professional standards. Approved by the Decree of the Government of the Russian Federation of January 22, 2013 No. 23).

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To whom and how to apply the professor from July 1, 2016
Professandarty necessarily applyIf the qualifications for employees are established by the Labor Code. Federal laws or other regulatory acts (Article 195.3 of the Labor Code of the Russian Federation). The list of professions to which the requirements are established by law, see the table.
There are two cases when the name of the post must be specified as in the professandard, even if it is not necessary to apply it.
1. If work gives the right to compensate or benefits.
2 . If the work is related to restrictions. This is a rule of paragraph 3 of part 2 of the Labor Code of the Russian Federation.
If according to such professions, Professandard was not approved, the position indicate by qualifying directories. This is relevant, for example, for physicians, teachers who are relying benefits: additional vacation, abbreviated working hours, preferential pension.

Where is the list of mandatory professandards?

Professional standard is developed and accepted by the Ministry of Labor of the Russian Federation. Further, in order for the specified document to be legal force, he will have to be registered in the Ministry of Justice of the Russian Federation.

The official register of the approved professor of Russia is essentially all professional standards registered in the Ministry of Justice.

IMPORTANT! Before starting to be guided by professandards, published for familiarization on the Internet. It is necessary to reliably make sure that they are registered in the Ministry of Justice. Often, such documents are placed by minintrudy to make comments.

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Official list of professoring site Mintruda
The list of approved professorists for teachers, personnel, accountants since 2016 is given.

What should be the education of teachers according to the professandard

The general requirements of the professional demand for educators do not take into account the specifics of the institutions of supply. The teacher must have education in the direction of training and specialties "Education and Pedagogical Sciences".

The new professor has changed the requirements for the formation of methodologists and equated them to teachers. Therefore, if you have already translated into an old professandard of methodologists, whose education does not correspond to the areas of preparation of higher education and the specialties "Education and Pedagogical Sciences", then it is better to return them to the terms of the qualifying reference book.

Methodists will not be able to work by employees with education in the directions of "Humanitarian Sciences" (historians). "Society Sciences" (psychologists, lawyers, economists)

Unlike the old in New Professandard, there is no requirement to train workers on additional professional programs. According to the profile of pedagogical activity at least once every three years. However, this requirement is in paragraph 2 of part 5 of article 47 of the Federal Law of December 29, 2012 No. 273-FZ. Therefore, once every three years, the teacher still needs to be directed to advanced training.

Whether an employee needs an additional education, solves the Commission in the employee certification. Or head of the institution (Art. 196 of the TC). Although if the education of the employee does not comply with the programs implemented in the institution, such a specialist is better to get additional education.

Application professandarts

Organization of certification of workers.
Personnel Management.
Development of job descriptions.
Formation of personnel policy.
Tariffice of work.
Organization of training workers.
Assignment of tariff discharges.
Establishing a wage system.

As already noted, the PS will become mandatory for some categories of workers. Application of professional standards is mandatory in cases where the requirements for the qualifications of workers are established in the Labor Code of the Russian Federation and other regulatory legal acts.

Thus, according to part 4 of Article 7 of the Federal Law No. 402 dated December 6, 2011, in insurance firms, non-state pension funds, public JSC at the Glavbuch must be attended by:

Working experience at least 3 years for the last 5, if there is an appropriate education. Necessarily related to accounting, auditing activities, etc.
Working experience at least 5 years from the last 7, if there is no relevant activity of education.
Higher education by profession or not.
No criminal record (unmanned or outstanding) for illegal acts committed in the economic sphere.

It is worth noting that other organizations (not listed in the previous paragraph) can hire employees, bypassing these conditions.

On the basis of the Federal District of the Russian Federation, the employer has the right to approve new job descriptions. Sometimes as a result of such changes, the circle of responsibilities of workers can become more extensive. In no case can this action be performed without notifying the employee. According to Part 2 of Article 72 and Part 2 of Article 74 of the Labor Code of Russia, the employee must be warned about the above circumstances at least 2 months and give its consent if everything suits him.

IMPORTANT! If the employee does not comply with professional standards 2016, then it is impossible to dismiss it on this basis anyway. It can be deprived of work only if the results of its certification will be bad or in the organization there is no vacant place for it corresponding to his knowledge and skills. Also, an employee may be asked to obtain additional education in order to further comply with the professional.

Question: What kind of punishment threatens to the employer, if he refused to introduce the PS, but this rule is mandatory established by law?
Answer: According to the provisions of the Code of Administrative Offenses, the following punishment options are envisaged for such a violation:

With violation for the first time - a warning.
For organizations - a fine in the amount of 30-50 thousand rubles.
For officials - a fine of 1-5 thousand rubles.
For individual entrepreneurs - a fine of 1-5 thousand .rew.

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Transition to Professandarts Professional Accountant, Teacher

At first glance, it may seem that the introduction of professandards is an unemployed process and one responsible employee will easily be able to easily. In fact, it is not. Therefore, it is recommended to form a group of employees in order for them to make a transition plan to professandards.

The composition of the specified group (it can be compiled in free form). Special instructions legislation does not provide for this issue.

Experts who need to familiarize themselves with the list of professandards and use the information received in their work:

From the department of personnel management.
From accounting.
From the planning and economic department.
From the Legal Department.

Exemplary transition plan to Professandard Russia:

Split the entire process into separate sectors. So it will be easier to track.
Determine the framework of the draft documents from the performers.
Determine the responsible persons responsible for the implementation of the Plan.

Familiarization of employees responsible for execution of the plan must be confirmed by their signature in the relevant document.

The working group will have to determine the compliance of the posts available in the organization of employment standards 2016. It is worth contacting a staffing schedule.

Next, choose suitable PS and compare the real purpose of a certain type of professional activity with reflected in the document. Thoroughly worked on this issue for each post you can choose the corresponding professional standard.

IMPORTANT! The name of the PS is not equal to the title of position, as it covers the whole type of activity with the general characteristics of posts, not a specific profession. Also as a result of working with the PS, the need for renaming posts may arise.

The introduction of professionals on items (summarizing said in the section):

The publication of the order for the establishment of the PS implementation commission in the organization.
Conducting a meeting of the Commission
Drawing up a plan for implementation.
Determining the compliance of posts in the organization and available PS.
If necessary, renaming posts.
Encording changes and innovations in job descriptions.
Amendments to the wage system.
Development and implementation of activities aimed at retraining.
Certification of workers.
Other organizational activities for the implementation of PS.

If the work gives the right to an employee for any benefits or compensation, and is also associated with restrictions, then in the workforce should reflect the name of the post as well as in Ps or qualifying directories.

It is worth noting that there may be differences between the qualifying reference book and professandards. For example, do not coincide with the posts that are preferential pension. The equivalence of these concepts is subsequently planned to be established by the Government of the Russian Federation. The decision on this issue should be issued by the Protocol. Because in the case of verification, the protocol will give an answer to the question - "Why the name of the post is not similar to the specified in the PS". This fact will help in the event of conflicts with employees or the presence of claims from the inspection bodies.

PS reflects enough detailed information regarding the requirements for the formation of specialists, as well as the experience of their work and other knowledge and skills.

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Qualification requirements for specialists from different industries

For accountant budget institution:

The minimum requirement is the availability of secondary special education.
Work experience is at least 3 years for a simple accountant, at least 7 years for the chief accountant, including 5 years in the relevant area.

For the head of the educational institution:

Before appointment to work on a pedagogical or senior position for at least 3 years.
Do not have a ban on the occupation of pedagogical activities.

For the main medical sister:

Secondary special or higher education in the field of nursing business.
If the formation is a special special - an experience of at least 10 years, if higher - at least 5 years.

For programmer:

For a programmer technique, as well as a junior programmer, permissible lack of higher education and work experience.
For a programmer, it is similar, but the experience should be at least 6 months and necessarily in the field of software development.
The programmer engineer and senior programmer must have a higher education and an experience of at least a year in the specified area.
For the lead programmer, a higher education and experience of 3 years.

Thus, comparing the positions available in the organization with the requirements of the PS, it is possible to find out whether employees correspond to basic requirements. In case of a negative response to this question, the employee can be offered a choice of two options - send it to training or translate to another position, which corresponds to the level of its knowledge, experience and education. By the way, training can be paid for both the organization and the employee himself. The procedure for learning is enshrined in the employment contract or an additional agreement to it.

After determining the need for employees in training and retraining, it is necessary to draw up a training plan for the current year and transfer it to the head for approval.

This document indicates the following information:

Surname, name, patronymic staff.
Posts.
Description of the necessary learning or retraining.
Explanation of the causes of the direction of employees for training.
Period of training events.
Causes of choosing a specific supplier of educational services.

This document can be useful in case of verification, as it reflects the fact of the conscientious performance of professional standards from the employer.

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Who is a professional educational standard and others

Who it professional teacher? Additional information is given, documents for the use of professor members of the teacher, accountant, an auditor.

PS can be drawn up:

Employers.
Professional communities.
Self-regulatory companies.
Other non-profit firms with the participation of educational institutions of prof. Formation and other organizations that are interested in this.

Professional standards

Register of professional standards
Vocabulary Handbook "Development and Application of Professional Standards"
Base of experts on the development and discussion of professional standards
Register of Professional Qualifications Councils

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MINTRUD in a letter No. 14-2 / \u200b\u200bOOG-6465 dated July 06, 2016, once again recalls that professional standards are only a recommendatory nature for many employers.

But, if in accordance with the Labor Code of the Russian Federation or other federal laws, the performance of work on posts, professions, specialties is associated with the provision of compensation and benefits or the presence of restrictions, then according to the names of posts, professions, specialties and qualification requirements, they must comply with the names and requirements, Specified in qualifying directories or professional standards.

In cases where the names of posts, professions, specialties are also contained in qualifying reference books, and in professional standards, the employer independently determines which regulatory legal act uses, with the exception of cases provided for by federal laws and other regulatory legal acts of the Russian Federation.