Convergence of the Auditor Certification System in Ukraine with the National Qualification System as a Factor for Improving Human Resources in the Field of Accounting and Auditing

In Ukraine, the reform of professional education and the formation of the National Qualifications System are underway, necessitating the development of new approaches to education for accounting and auditing specialists. The article aims to assess the institutional capacity of the auditor certification system in Ukraine to confirm an accountant's professional qualifications, and to determine the adequacy of the exams for auditor certification in assessing the learning outcomes necessary for acquiring competencies and performing the labor functions defined by relevant professional standards. The research methodology is presented as a synthesis of systemic and competency-based approaches, supplemented by statistical and system-structural analysis methods. The results of the study indicate that the auditor certification system in Ukraine, in terms of its architecture (separation of powers, the presence of independent assessment centers, the establishment of standardized procedures for preparing tasks, conducting exams, and their verification), is a ready-made infrastructure basis for confirming the professional qualifications of accounting and auditing specialists. All auditor certification exam programs meet the requirements of Directive 2006/43/EC, the International Education Standards, issued by IFAC, and the ACCA qualification. Thus, the institutional model established in Ukraine can provide high-quality, objective confirmation of professional qualifications, in line with the principles of the National Qualifications System. In terms of its institutional characteristics, the auditor certification system largely aligns with the model set out in the legislation on professional qualifications. The article proposes amendments to the regulatory framework to enable the confirmation of accountants’ professional qualifications at different levels based on the existing auditor certification system. This approach allows the creation of a parallel assessment mechanism using an already existing, effective institutional framework for auditor certification. It will help eliminate the qualification gap between academic education and market requirements.