recordModel

...
         $sourceModule = $request->getModule();
         $recordId = $request->getId('account_id');

         $recordModel = Vtiger_Record_Model::getInstanceById($recordId, $sourceModule);

         if($request->get('EditViewAjaxMode')) {
             $mode = $request->get('CreateMode');

             // On create or edit
             if (isset($mode) && (($mode == 'create') || ($mode == 'edit'))) {
                 if(strlen($recordModel->get('inn')) == '10' && $recordModel->get('kpp') == null) {
                     $response = "ALERT";
                     $message = "Заполните КПП";
                 }
...