Mandatory Accountants Certification in 2026: What to Prepare for?

The Ukrainian accounting community is experiencing an era of transformation. Starting in May 2026, the launch of the Unified Register of Qualifications is expected, which could fundamentally change the rules of professional practice for accountants, chief accountants, financial directors, and tax consultants. In this article, we examine legislative changes, certification requirements, implications for professionals, and practical recommendations for preparation.

Legislative Framework and Premises for Change.   The reform of the accounting profession in Ukraine is linked to Euro-integration obligations, particularly the implementation of EU Directive 2005/36 on the recognition of professional qualifications. Following the signing of the Association Agreement, Ukraine has committed to harmonizing national standards with European requirements.

The key document is the Law of Ukraine dated April 15, 2025, No. 4353-IX “On Amendments to Certain Legislative Acts to Improve the National Qualifications System,” which introduced the concept of professional qualifications and the Unified Register of Qualifications – the Classifier of Professions. The document set a one-year deadline for creating the register – by May 2, 2026.

On October 29, 2025, the Cabinet of Ministers adopted Resolution No. 1387 “Certain Issues Regarding the Functioning of the Unified Register of Qualifications – the Classifier of Professions,” which tasked the National Qualifications Agency with creating an electronic platform containing information about professional standards, qualification centers, and certification procedures.

National Qualifications Framework and Professional Levels.  The National Qualifications Framework (NQF) establishes clear levels of professional competence for accountants. This system distinguishes:

• Level 5 NQF – Junior Accountant (performing individual accounting processes under supervision);
• Level 6 NQF – Accountant (independent work, accounting maintenance, tax reporting, financial analysis);
• Level 7 NQF – Chief Accountant (management of accounting department, control, risk assessment);
• Level 8 NQF – Financial Director (strategic planning, company financial management).

Requirements for future certification will most likely correspond to these NQF levels.

Who Must Undergo Mandatory Certification.  Currently, legislation does not provide a clear list of positions for which certification will be mandatory. Law No. 4353 and Resolution No. 1387 do not specify which worker categories must undergo certification. However, public statements and expert discussions emphasize that mandatory certification will likely apply to:

• chief accountants of enterprises;
• financial directors;
• specialists who sign financial and tax reports;
• accountants of public interest entities (according to Art. 8 of Law No. 996-XIV “On Accounting and Financial Reporting in Ukraine”);
• tax consultants and advisors.

For most ordinary accountants, especially those working in small enterprises or for sole proprietors, mandatory certification may not apply at the initial stage.

Professional Standards.  In 2025, the Ministry of Finance approved the first professional standards for budget sector accountants:

• “Budget Institution Accountant” (approved July 22, 2025) – Level 6 NQF;
• “Chief Accountant of a Public Interest Entity” (approved July 21, 2025) – Level 7 NQF.

These standards define work functions, professional competencies, and educational and experience requirements. They will form the basis for developing exam programs and certification procedures.

How the Certification System Will Work.  According to the logic of Law No. 4353 and Resolution No. 1387, the certification process provides:

• Exams will be administered exclusively by state qualification centers accredited by the National Qualifications Agency.
• Specialists can prepare for exams at any educational institution, professional development courses, or independently.
• Upon successfully passing the exam, a national certificate is issued and entered into the Unified Register of Qualifications.
• Employers will be able to verify certificates online through the public registry.
• Exam programs will be based on professional standards.

Education and Competency Requirements.  For individuals who sign financial or tax reports, education not lower than bachelor’s degree (Level 6 NQF) is required. This ensures basic compliance with the knowledge level necessary for making responsible financial decisions.

Expected competency requirements will include:

• knowledge of national and international accounting and reporting standards;
• understanding of tax legislation;
• proficiency in digital tools and accounting automation software;
• financial analysis and risk management skills;
• adherence to professional codes of ethics;
• communication and management competencies (for higher levels).

Tax Consultants.  Separate professional standards are being developed for tax consultants, which will define requirements for:

• knowledge of international taxation;
• analytics and risk management;
• communication and professional ethics;
• digital competencies and work with electronic services.

This creates a foundation for mandatory certification of tax specialists in the future.

Transition Period and Timelines.  The Register of Qualifications will officially begin operating on May 2, 2026, when Resolution No. 1387 takes effect. After this date, phased implementation of mandatory certification is expected for specific professional categories.

Likely scenario: First, certification will become mandatory for chief accountants of public interest enterprises, financial directors, and tax consultants. Later, requirements may extend to other worker categories.

Unresolved Questions.  Several questions remain without clear answers:

• Who exactly must undergo mandatory certification?
• What will the exam look like and which topics will it cover?
• Which centers will be accredited to conduct exams?
• Will international certificates (ACCA, CIMA, CIPFA, etc.) be recognized?
• What will the exam cost?
• How often will qualification renewal be required?

This is normal for a transition period. While regulatory frameworks are being established, standards are being developed, and centers are being accredited, complete clarity is not yet available.

Practical Recommendations for Accountants.  To prepare for upcoming changes, experts recommend:

• Follow official updates on websites of the Ministry of Finance, National Qualifications Agency, and professional associations.
• Study professional standards for your worker category.
• Enhance qualifications through courses, webinars, and training on national and international accounting standards.
• Develop digital competencies and learn new accounting automation software.
• Preserve documents on education, work experience, and professional development courses.
• Don’t panic – changes will be implemented in phases, considering professional community input.

Implications for Employers.  Employers should also prepare for innovations. They should:

• Clarify qualification requirements for accounting positions in staffing plans.
• Budget funds for employee certification.
• Create conditions for accountants’ professional development.
• Understand that certified professionals will have competitive advantages in the labor market.

International Context.  Mandatory accountant certification systems exist in most European Union countries. For example, in Poland, Germany, and France, specialists must pass state exams to gain the right to sign financial reports. Ukraine is adapting these practices considering national specifics.

Conclusions

Gradually, certification will become a criterion for professional access, a condition for signing reports, and a competitive advantage in the market. This will raise the profession’s prestige and ensure investor, creditor, and government confidence in financial reporting.

Author – Julia Popadin, attorney at the Tax and Customs Law Practice, WINNER Law Company.

If you have questions or issues related to certification preparation, selecting retraining programs, understanding new professional standards, assessing your competencies, legal aspects of labor law changes, modernizing accounting processes, or consultation on qualification requirements – contact our team of professionals in accounting and labor law.

WINNER Law Company is ready to provide:
· expert consulting on implementing new standards in your organization;
· analysis of qualification requirements and development of personnel development strategy;
· legal support for changes in employment contracts and job descriptions;
· preparation of materials for discussing changes with specialists;
· assistance in developing a certification implementation plan for your enterprise.

During the transition period, it is important to be informed, adaptive, and ready for change. Timely and quality preparation will allow your team to smoothly transition to the new system, retain qualified personnel, and remain competitive in the labor market. Contact us – we will help you navigate this process!