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Liubov Makovskaya has a diverse work experience in various companies. Liubov started their career in 2000 as a Senior manager in financial/accounting consulting at IBS Group. From there, they joined Mitsui & Co., Ltd. in 2005 as Deputy chief accountant. In 2006, they moved to Gazprom Export as Head of division of affiliated companies, where they worked until 2014. In the same year, they joined Rosneft as Head of internal control, gas direction.

Liubov Makovskaya earned a Master's degree in Economics with a specialization in accounting and audit from the Plekhanov Russian University of Economics from 1993 to 1998. Liubov then pursued German Studies and Finance at the Benedict School in Zurich, Switzerland, from 2003 to 2005. Additionally, Liubov obtained a certification in Certified Internal Auditor (CIA) from the International Institute of Internal Auditors in February 2010. Liubov also holds a certification as a Professional Accountant from the Russian Ministry of Finance, which they obtained in November 1999.