Objects of assessment: we disassemble by types of certificates. Qualification exam for appraisers Where to get an appraiser's certificate

you cannot sign reports without having a qualification certificate. At the same time, the Appraiser can sign appraisal reports only in that area appraisal activities, according to which he received a qualattest.
Due to the fact that many Appraisers have already passed the qualifying exam and received qualification tests, in their practical activities there are many questions regarding the comparison of the objects of assessment with the areas of assessment activity. For example, an active discussion revolves around the valuation of shares for the purposes of inheritance: on the one hand, according to Civil Code shares are movable property, and on the other - is an "element" of the business.

Many of the wordings of Order No. 257 in relation to the objects of appraisal in the areas of appraisal activity indicated in the qualification certificate are taken from the relevant Federal Appraisal Standards, while earlier, before the “separation”, the debatable issues listed below were not acute.

In order to obtain clarifications, the SROO ES Association sent two appeals (the first, the second) to the Ministry of Economic Development of the Russian Federation with the justification of its position on the following debatable issues:

1) the wording of Order No. 257 does not provide an unambiguous understanding of the possibility of assessing property rights in relation to a real estate object as an independent object within the framework of the “real estate appraisal” direction of appraisal activity specified in the qualification certificate. At the same time, it is obvious that the assessment of such rights is based on the methodology for assessing the real estate objects themselves and is associated with them.

As in the case of real estate, not taking into account property rights in the framework of the appraisal activity “valuation of movable property” is an omission.

2) within the framework of the direction of appraisal activities "business valuation" there is an ambiguous understanding of what criterion to attribute the object of appraisal (property) to "isolated" or to "part of the property complex".

For example, if the object of assessment is a store building located on the production site, which is not involved in the main activities of the enterprise and brings a separate rental income. Or if these are 2-3 industrial buildings tied into a technological chain. Such objects, according to the already established valuation practice, are evaluated in accordance with the methodology for valuing real estate objects and therefore must be evaluated by appraisers with a qualification certificate in the direction of appraisal activity "real estate valuation". This set of property may also include movable property, while the methodological approaches remain the same.

We believe that, taking into account the generally accepted valuation methodology, in order to avoid ambiguous interpretation, duplication and “absorption” by one area of ​​valuation activity of another, it seems appropriate within the framework of the “business valuation” direction to evaluate only the “enterprise as a whole” as an object of assessment.

3) if a complex of property is being assessed, a technological complex consisting of a set of objects of movable and immovable property (for example, a boiler house, a transformer substation, a gas station, suppose for a contribution to authorized capital), then this object of appraisal, within the framework of the already established appraisal practice, is assessed in accordance with the methodology for assessing real estate and movable property and, as a result, it belongs to the areas of appraisal activities indicated in the qualification certificates "real estate appraisal" and "appraisal of movable property".

4) a report on the valuation of any "type" of business has the right to draw up an appraiser who has a qualification certificate in the direction of valuation activities "business valuation", without the requirement for other qualification certificates.

5) appraisal practice quite often encounters situations when an appraiser is involved to determine the damage as a result of flooding of an apartment or a fire that occurred in a neighboring apartment (melting of doors, windows, sooting of walls, ceilings, etc.) in order to determine market value materials and work necessary to bring the property (for example, the interior decoration of the apartment after flooding) to its original form, located in the apartment.

In such cases, the object of appraisal is usually formulated as the right to claim materials (such as wallpaper, tiles, etc.) and works necessary to eliminate the damage, and, within the framework of the already established appraisal practice, is assessed in accordance with the real estate appraisal methodology. As a result, this appraisal object should be attributed to the direction of appraisal activity “real estate appraisal” specified in the qualification certificate.

The Association's appeals received responses (first, second) Ministry of Economic Development of the Russian Federation.

Also, please note that the site regulation.gov.ru the text of the draft Order No. 257, finalized as a result of discussions, has been posted, in which property rights in relation to real estate and movable property are taken into account as independent objects of assessment within the framework of the relevant areas of valuation activities “real estate valuation” and “valuation of movable property”, respectively.
We draw your attention to the fact that at present the text of the Order has been sent for an independent anti-corruption expertise. After that, the Order will be sent for verification to Ministry of Justice.

materials

On July 11, 2017, the Ministry of Justice of Russia registered the order of the Ministry of Economic Development of Russia dated May 29, 2017 No. 257, establishing the procedure for passing the qualification exam for appraisers. The need for its implementation is established by the norms of the Federal Law “On valuation activities in Russian Federation which came into effect on July 1st. The document entered into force on July 24, 2017.

Now, for admission to the market of appraisal services - membership in the SRO, you must pass an exam and receive a qualification certificate. It's getting prerequisite to carry out appraisal activities. The specialist will be able to work only in the areas indicated in the certificate.

At the same time, for existing appraisers (who were members of the SRO as of January 1, 2017), such a need will come from April 1, 2018.

The exam will be administered by the Federal Ministry of Economic Development of the Russian Federation state-financed organization"Federal Resource Center for the Organization of Management Training". A demo version of the registration form for applicants for participation in the qualifying exam has already been posted on the FBU FRC website (www.pprog.ru). It will be possible to fill it out from July 24th.

The exam itself will be held in three areas: real estate valuation, movable property valuation and business valuation, including the valuation of intangible assets. "Absorption" or combination of directions is not provided.

Specialization will allow to improve in the chosen type of assessment, will help protect the interests of consumers when choosing these services.

The exam fee is 5,900 rubles for the first pass and 2,900 rubles for the second one, and the procedure itself in the form of a test will take place at reception points no later than 20 working days from the date of registration of the applicant, which will be reported to him by e-mail.

Within two and a half hours in the areas of "Real Estate Appraisal" and "Movable Property Appraisal" it is necessary to answer 40 questions, for "Business Appraisal" - 54. The minimum number of points for the exam in specializations is 45 and 63, respectively. In case of disagreement of the applicant with the results, the possibility of filing an appeal for recalculation is provided.

According to the Ministry of Economic Development of Russia, the need to introduce a qualification exam is due to the serious role of appraisers in the process of managing state property and making investment decisions. In addition, their competent opinion when challenging the cadastral value can change the taxation of real estate, and the valuation report itself often becomes weighty evidence in court proceedings. Thus, the appraiser is no longer just a consultant whose professional opinion can be listened to, but a direct participant in the activities of the state and, in fact, an unlimited circle of people.

However, today the situation is developing in such a way that customers have ceased to trust the appraiser and the reports compiled by him and require more documents confirming the correctness of his work. In the courts, for example, evaluation reports in some cases are not used to make a decision, but a forensic examination is ordered. State bodies also carry out or order verification of reports.

This is largely due to the fact that a number of SRO appraisers are focused on commercial activities and are not interested in high-quality methodological and information support for their members, in a serious attitude to improving their skills.

For successful preparation for the exam procedure, on the website of the Ministry of Economic Development of Russia, you can familiarize yourself with the main topics of the questions, examples of individual tasks for each area and a glossary of key terms.

Certification of specialists financial market includes taking qualification exams for citizens in the field of professional activity in the securities market, the activities of management companies and specialized depositories and the issuance of relevant qualification certificates of financial market specialists to them. Certification is carried out by accredited organizations.

Exams

To obtain a certificate, you must pass two exams in any of the accredited organizations: first, basic, and then specialized. If a citizen already has a qualification certificate (issued by the Federal Securities Commission of Russia, the Federal Financial Markets Service of Russia or an accredited organization), he only needs to pass a specialized exam. For questions about registering for exams, you must contact accredited organizations.

Examinations are conducted according to programs approved by the FFMS of Russia and in the manner determined by each accredited organization based on the recommendations of the FFMS of Russia (Information letter dated 01.09.2011 No. financial market).

Certificates

The presence of qualification certificates of a financial market specialist is a prerequisite for working in organizations operating in the financial market. Such certificates must be mandatory for persons holding managerial and controlling positions in these organizations, as well as positions of specialists who carry out transactions with securities, give instructions on their implementation or sign internal reports and outgoing documents related to the implementation of such transactions. A complete list of persons who need to have certificates is given in Appendix No. 1 to the Regulations on Financial Market Specialists.

A citizen who has passed a specialized exam is issued a certificate of the appropriate type, issued in a single, approved form (Decree of the Bank of Russia dated June 21, 2016 No. 4047-U “On the types and form of qualification certificates issued by organizations accredited by the Bank of Russia that certify financial market specialists”) .

All certificates issued by the FFMS of Russia/FCSM of Russia (except for those canceled) and having an unlimited validity period remain valid.

For gross and repeated violations by certified persons of the legislation on securities The Bank of Russia has the right to cancel the qualification certificates issued to such persons. Persons whose certificates have been canceled, on the recommendation of the Bank of Russia, are not allowed by accredited organizations to take exams for three years from the date of cancellation of the certificate.

Register of certified persons

Data on citizens for whom certificates are issued are entered in the register of certified persons. The Bank of Russia maintains the register of certified persons.

In the event of a change in the data specified in clause 18 of the Regulations on Financial Market Specialists, certified persons must notify the Bank of Russia of this by sending to any territorial office of the Bank of Russia an application with a copy of the certificate and copies of documents confirming the change in data.

From 01.04.2018 Article 4 comes into force federal law No. 135-FZ of July 29, 1998 "On appraisal activities in the Russian Federation", in accordance with which, the appraiser can carry out appraisal activities in the areas indicated in the qualification certificate.

These changes are taken into account in the Bank's requirements for appraisers, which also come into force on April 1, 2018:

• appraiser in private practice, should have qualification certificate in the field of appraisal activity in the direction of appraisal activity "Real Estate Appraisal";
• appraisal organization must have at least two appraisers on staff (for which this organization is the main place of work), if each of them has qualification certificate in the field of appraisal activity. At the same time, at least one of the appraisers must have a certificate in the direction of appraisal activity "Real Estate Appraisal".

In order to confirm the compliance of the appraisal organization / appraiser engaged in private practice with the requirements of the law and the Bank and confirm the possibility of further cooperation in lending, physical appraisers included in until April 1, 2018 on the email provide the following documents:

For a private appraiser:

• a certified copy of the qualification certificate in the area of ​​appraisal activities "Real Estate Appraisal";

For an appraisal organization, at least two appraisers (for each of them):;

• copies of qualification certificates in the field of appraisal activities, while at least one of the certificates must be in the area of ​​appraisal activity "Real Estate Appraisal";
• copies of work books;
• consent to the processing of personal data.

Copies of documents (before scanning) must be certified by the seal of the appraisal organization and the signature of the head of the appraisal organization.

In case of failure to provide the specified documents, starting from 01.04.2018. the Bank's interaction with the valuation organization/appraiser in private practice will be suspended (indicating the relevant information on the Bank's website) until the specified documents are submitted.

By April 30, 2018 the above documents must be submitted to hard copy.

Please note that if at the current moment the employees of the appraisal organization / appraiser in private practice included in the List of appraisal organizations do not have qualification certificates, but will be received later, the appraisal organization / appraiser in private practice may submit a package of the above documents to the Bank after receiving the qualification certificate(s) . After receiving these documents, interaction with the appraisal organization / appraiser in private practice will be restored in full.

In case of termination by the appraisal organization employment contract with an appraiser whose documents were previously submitted to the Bank 1 , it is necessary to submit to the Bank the documents of another appraiser 1 that meets the requirements of the Bank.

If the documents of 1 other appraiser are not submitted to the Bank, including at the request of the Bank, within 5 (five) business days from the date the request was sent by the Bank, interaction with the appraiser will be suspended.

1 Copy of the qualification certificate in the field of appraisal activity, copy work book, consent to the processing of personal data.

(including valuation of intangible assets and intellectual property)".

1.3. The complete list of questions is not known. Based on the information from those who have already taken part in the exam, a database of questions is formed (the answers to the questions of the Assessors' qualification exam are given in the spoilers).

1.4. In order to prepare for the exam, the Ministry of Economics published:

• topics of questions included in the list;
• glossary (real estate, movable property, business);
• examples of individual tasks in all areas.

The number of questions and tasks in the ticket (individual task): in the direction of valuation activity "Business valuation" - 54; in the areas of appraisal activities "Real Estate Appraisal" and "Mobile Property Appraisal" - 40.

1.5. Total time to answer the exam questions: 2 hours 30 minutes.

1.6. Re-delivery is possible no earlier than after 3 months.
1.7. The cost of passing the exam: 5900 rubles. for each direction (retake - 2900 rubles).

1.8. To obtain a qualification certificate, the applicant, as of the date of filing an application for the issuance of a qualification certificate, must have at least 3 years of work experience (experience) related to the implementation of valuation activities. At least one year out of the last 3 years of the specified length of service (experience) must be in the position of assistant appraiser or appraiser. Length of service (work experience) in the field of valuation activities can be confirmed:

• relevant entries in the work book;
• employment contract with annex job description(recommendations on the formulation of job descriptions);
• an agreement for the assessment of the object (s) of the assessment;
• an extract from the SROO register on completed evaluation reports;
• an extract from the register of the SROO on the prepared expert opinions on the assessment reports of the objects of assessment.

The appraiser during every three calendar years, starting from the year following the year of receipt of the qualification certificate, will be required to confirm the qualification by passing a qualification exam.

1.9. The Association has prepared a templateQualification examination appeals to defend the professional position of Appraisers.

1.10. To carry out the calculations for the exam, a financial calculator of the Texas Instruments BA II Plus model is issued.

1.11. Legal regulation passing CE:

• Federal Law No. 172-FZ of June 2, 2016 (clause 14, article 3)”;
• Order No. 240 dated May 19, 2017 “On the transfer of the powers of the body authorized to conduct a qualification exam in the field of valuation activities to the Federal Budgetary Institution “FRC for organizing management training”;
• Order No. 257 dated May 29, 2017 “On approval of the Procedure for the formation of a list of examination questions for conducting a qualification exam in the field of valuation activities, the Procedure for conducting and passing a qualification exam in the field of valuation activities, including the procedure for an applicant to participate in a qualification exam in the field of valuation activities, The procedure for determining the results of a qualification exam in the field of valuation, the procedure for filing and considering appeals, the maximum amount of the fee charged from the applicant for taking a qualification exam in the field of valuation, types, forms of qualification certificates in the field of valuation, the procedure for issuing and canceling a qualification certificate in the field appraisal activity.

3.3. The legislative framework

• Civil Code of the Russian Federation. Parts One, Two, Three, Four
• 101-FZ "On the turnover of agricultural land"
• 172-FZ "On the transfer of land or land plots from one category to another
• 218-FZ "On state registration of real estate"
• 102-FZ "On mortgage (pledge of real estate)"
• 135-FZ "On appraisal activity"
• Decree of the Ministry of Property of the Russian Federation dated March 6, 2002 No. No. 568-r "On approval guidelines to determine the market value of land"

3.4. Recordings of various webinars in the direction of "Real Estate Appraisal".

3.4.1. Webinars SROO "DSO":

• Webinar from 11.05.2017 on the topic: " General requirements legislation on valuation activities in accordance with the Federal Law of July 29, 1998 No. 135-FZ “On valuation activities in the Russian Federation” (Part 1)”;
• Webinar dated May 16, 2017 on the topic: “General requirements of the legislation on appraisal activities in accordance with the Federal Law of July 29, 1998 No. 135-FZ “On appraisal activities in the Russian Federation” (Part 2)”;
• Webinar from 17.05.2017 on the topic: “General requirements of the legislation on appraisal activities in accordance with the Federal Law of July 29, 1998 No. 135-FZ “On appraisal activities in the Russian Federation” (Part 3)”;
• Webinar from 18.05.2017 on the topic: “General requirements of the legislation on valuation activities in accordance with the Federal Law of July 29, 1998 No. 135-FZ “On valuation activities in the Russian Federation” (Part 4)”;
• Webinar from 23.05.2017 on the topic: “Theory of the value of money in time. FSO No. 1, FSO No. 2, FSO No. 3 ";
• Webinar from 24.05.2017 on the topic: “FSO “Real Estate Appraisal (FSO No. 7)”. Theory and practice of real estate valuation when applying the cost approach”;
• Webinar from 25.05.2017 on the topic: “FSO “Real Estate Appraisal (FSO No. 7)”. Theory and practice of real estate valuation using a comparative approach”;
• Webinar from 30.05.2017 on the topic: “FSO “Real Estate Appraisal (FSO No. 7)”. Theory and practice of real estate valuation using the income approach”;
• Webinar dated May 31, 2017 on the topic: "Features of the assessment certain types real estate: Appraisal of income-generating (commercial) real estate, appraisal of industrial and specialized real estate, appraisal of real estate intended for certain types of business”;
• Webinar from 06/30/2017 on the topic: “Valuation for collateral purposes. Investment and liquidation types of value”.

3.4.2. Webinars SROO "ROO":

• Webinar dated June 29, 2017, held by legal service ROO, on the topic: “The procedure for conducting a qualification exam in the field of valuation activities from July 1, 2017”;
• Webinar from 07/05/2017 on the topic: "On the transfer of land or land plots from one category to another (172-FZ)".

3. 4.3. Webinars SROO "SMAO":

• Webinar and presentation from 28.06.2017 on the topic: “Preparation for the qualification exam in the field of appraisal activity in the direction of “Real Estate Appraisal”, taking into account officially published information”;
• Webinar and presentation from 07/05/2017 on the topic: "Preparation for the qualification exam in the field of valuation: legislative issues, taking into account officially published information";