Significant results in scientific support for the development of professional qualifications for accountants in line with the requirements of Ukraine's European integration
On 12 August 2025, the National Agency for Qualifications of Ukraine entered information on the professional standards of ‘Chief Accountant of an Agro-Industrial Enterprise’ (https://register.nqa.gov.ua/profstandart/golovnij-buhgalter-agropromislovogo -pidpriemstva) and ‘Accountant of an agro-industrial enterprise’ (https://register.nqa.gov.ua/profstandart/buhgalter-agropromislovogo-pidpriemstva-2), developed by the Federation of Auditors, Accountants and Financiers of the Agro-Industrial Complex of Ukraine (FABF).
The relevance of developing industry-oriented professional standards for agribusiness accountants is due to the insufficient general professional training of specialists, the existence of significant and profound differences and specific accounting objects in agricultural production from other sectors of the national economy, and the requirements of sustainable development.
The process of developing professional standards took almost two years. The Working Group for the development of draft standards included representatives of the FABF, employers and their associations, industry trade unions, central and local executive authorities, and higher education institutions, in particular the Chairman of the Scientific Council Valery Zhuk, Director Stanislav Vasylishyn, and Scientific Secretary Yulia Nezhyd.
At least 110 specialists were involved in the analysis of professional activities, including experienced managers, chief accountants and accountants of agricultural enterprises of various organisational and legal forms and regions of Ukraine. Based on the results of a series of surveys of these specialists, the Working Group determined the final list of job functions, job activities, competencies, knowledge, skills and abilities, communication requirements, responsibility and autonomy of employees necessary to acquire the competencies and perform the job functions of a chief accountant and accountant of an agro-industrial enterprise.
