Comparative Analysis of Qualification Requirements of Accountants and Auditors in Post-Soviet Countrie

The article discusses the issues related to qualification requirements of accountants and auditors in Georgia and makes a comparative analysis with other post-Soviet countries. Obligatory procedures for obtaining the status of a certified accountant and auditor, recognition of certification programs, requirements related to conducting exams, certification bodies, exam topics, etc. are covered. Completion of the full certification program is required to obtain the status of certified public accountant. In addition, it is possible to count one or all subjects relevant to the certification program. Assessment of professional competence is carried out through a certification exam, which assesses the candidate's theoretical knowledge and ability to apply it in practice. The article highlights the functions and role of the three departments of accounting, reporting and audit supervision in relation to the above-mentioned issues. There are common and main distinguishing features between Georgia and other post-Soviet countries in the qualification requirements of accountants and auditors. Among other issues, the paper discusses the continuing education system of certified accountants and auditors, and the obligations of professional accountants and professional organizations in this field.