home » For consumers

If there is no chief accountant who signs the documents. Who signs for sick leave if there is no chief accountant in the organization

LLC is a small business entity. The staffing table includes the position of chief accountant (possibly, it will be excluded in the future), as well as the positions of three more accountants. Now the chief accountant is being transferred to the position of financial director.
The annual accounts of an LLC are not subject to statutory audit.
Is it possible in this situation to assign responsibilities (accounting, responsibility for registers, accounting management, etc.) of the chief accountant to the general director? If so, who should do it and how?

1. In accordance with Federal Law No. 402-FZ of 06.12.2011 "On Accounting" (hereinafter referred to as Law No. 402-FZ), accounting by a legal entity is organized by its head. In this case, the head is obliged to entrust the accounting to the chief accountant or other official of the organization, or to conclude an agreement on the provision of accounting services. The head of a credit institution is obliged to entrust accounting to the chief accountant. The head of an economic entity, who, in accordance with this law, has the right to use simplified methods of accounting, including simplified accounting (financial) statements, as well as the head of a medium-sized business entity, with the exception of economic entities specified in Law No. accounting for yourself.
In the analyzed situation, an LLC is a small business entity and is not subject to mandatory audit. Consequently, it has the right to apply simplified methods of accounting, including simplified accounting (financial) reporting (Law N 402-FZ). Therefore, the head of the LLC (general director) can take over the accounting.
Note, however, that Law No. 402-FZ refers to the accounting by the head of the organization, and not to the performance by the head of the duties of the chief accountant. Within the meaning of the legislation, accounting by a manager (not counting cases of overlapping positions) is possible if the position of the chief accountant is absent (or vacant) in the organization's staffing table. This is indirectly evidenced by judicial practice, which, as one of the justifications that accounting in an organization is carried out by its head, considers the absence of the position of chief accountant in the staffing table of this organization or its vacancy (see the Presidium of the Supreme Arbitration Court of the Russian Federation of 16.01.2007 N 11871 / 06, FAS of the North-Western District of 25.01.2000 N А42-5001 / 99-7, the Fourth Arbitration Court of Appeal of 16.11.2012 N 04АП-5034/11).
We believe that the management of accounting personally by the head will fully comply with the provisions of the law only if there is no accounting department in the LLC structure, and the staffing table does not include both the position of the chief accountant and the position of accountants. Unfortunately, we have not found an explanation of the competent authorities or judicial practice on this issue.
Note that although amendments have been made to Law No. 402-FZ, clause 7 of the Regulation on accounting and financial reporting in the Russian Federation, approved by the Ministry of Finance of the Russian Federation of July 29, 1998, No. 34n (hereinafter - Regulation No. 34n), has not undergone changes. According to the specified norm, the head of the organization can, depending on the volume of accounting work:
a) establish the accounting service as a structural unit headed by the chief accountant;
b) introduce the position of an accountant into the staff;
c) transfer, on a contractual basis, accounting to a centralized accounting department, a specialized organization or a specialist accountant;
d) keep accounting records personally.
The cases provided for in subparagraphs "b", "c" and "d" of clause 7 of Regulation No. 34n are recommended to be applied in organizations that are classified as small businesses under the legislation of the Russian Federation (taking into account the wording of Law No. 402-FZ). In our opinion, from the specified norm of Regulation N 34n it follows that the head of an LLC (related to entities that, in accordance with N 402-FZ, are entitled to use simplified accounting methods, including simplified accounting (financial) statements, in this case - to entities small business) can keep accounting in person with a small amount of accounting work. If there is at least one accountant on the staff of the organization, the performance of accounting functions by the head does not formally comply with the requirements of the legislation (although, in our opinion, it is not a reason for bringing the organization or its officials to any responsibility).
At the same time, we note that if there is a vacant position of the chief accountant in the LLC, the duties of the chief accountant can also be assigned to the head in the order of combining positions or part-time jobs.
2. At present, the legislation does not directly provide for the procedure for documenting the acceptance by the general director of the responsibilities for maintaining accounting records, as well as the procedure for entrusting the maintenance of these accounting to the chief accountant or other official of the organization. Since the general director of an LLC is its sole executive body and head, whose competence includes, among other things, representation on behalf of the company without a power of attorney, issuing orders for the appointment of employees of the company, their transfer and dismissal, exercising other powers not assigned by law or the charter of the company to the competence of other bodies of the company (. Mandatory audit of the annual accounting (financial) statements.

Prepared answer:
Expert of the Legal Consulting Service GARANT
auditor, member of the Russian Union of Auditors Bulantsov Mikhail

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Zolotykh Maxim

The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.

M.G. Sukhovskaya, lawyer,
E.A. Shapoval, lawyer, Ph.D. n.

Director and chief accountant rolled into one: about the nuances of design and not only

It happens that in small companies, managers decide to keep accounting personally. We will tell you what documents need to be drawn up in this case, and also consider some points related to the signing of financial papers.

Since 2013, only heads of small or medium-sized enterprises can perform the functions of chief accountant. These are, in particular, organizations that have h. 3 tbsp. 7 of the Law of 06.12.2011 No. 402-FZ; Art. 4 of the Law of 24.07.2007 No. 209-FZ; Government Decree of 22.07.2008 No. 556:

  • in 2011-2012 were not exceeded:

The average number of employees is 100 and 250, respectively;

Annual revenue - 400 million rubles. and 1 billion rubles. respectively (excluding VAT);

  • no more than 25% of the authorized capital belongs to companies that are not small and medium-sized enterprises, the state, municipalities and foreign participants.

We draw up documents

If the manager decides to keep accounting on one's own, then it is enough to issue the simplest order. Here is a sample of it.

Gloria LLC

ORDER No. 34

Moscow city

In accordance with Part 3 of Art. 7 of the Federal Law of 06.12.2011 No. 402-FZ "On accounting" from 21.01.2013 I take over the accounting of the organization.

But if the organization, in principle, already has a chief accountant and the director decided to keep records only during his absence(for example, for the period of maternity leave), receiving some kind of additional payment for this, then you need to act like this.

STEP 1. We draw up an additional agreement to the director's employment contract, in which it is necessary to indicate articles 60, 60.2, 151 of the Labor Code of the Russian Federation:

  • that the director combines duties as a chief accountant;
  • combination period. For example, while the chief accountant is on parental leave;
  • the amount of the surcharge for combining Art. 151 of the Labor Code of the Russian Federation.

Additional agreement
to the employment contract dated 01.02.2010 No. 5-TD

Moscow city

Limited Liability Company "Gloria", hereinafter referred to as the "Employer", represented by the participant Sokolov N.N., acting on the basis of the decision of the general meeting, on the one hand, and Kedrov Alexander Vasilievich, holding the position of General Director, hereinafter referred to as "Employee », On the other hand, have entered into an agreement as follows:

1. For the period of absence of the chief accountant Ulyanova G.V. The employee, along with the performance of duties in the position of the general director, performs all duties in the position of the chief accountant.

2. For the performance of additional duties, the Employee is paid an additional payment of 5,000 rubles. per month.

STEP 2. We draw up an order to combine. Here is a snippet of it.

For the period of absence of the chief accountant Ulyanova G.V. I accept the duties of the chief accountant upon myself with the payment of an additional payment in the amount of 5,000 rubles. per month.

Grounds: supplementary agreement dated January 21, 2013 to the employment contract dated February 1, 2010 No. 5-TD.

Information about the performance of additional work does not need to be entered in the director's personal card and in his work book at Art. 66 of the Labor Code of the Russian Federation; p. 4 of the Rules, approved. Government Decree of 16.04.2003 No. 225.

Rostrud also agrees with this design option.

FROM AUTHORIZED SOURCES

Deputy Head of the Federal Service for Labor and Employment

“If the head of the organization keeps accounting personally, then the position of the chief accountant (accountant) can be omitted in the staffing table. Then the manager will keep accounting as part of the manager's job function.

If there is a position of chief accountant in the staffing table, then, taking over accounting for himself, he combines the position of manager and chief accountant on the basis of an additional agreement to the employment contract, for which he is paid an additional payment established by this agreement. Art. 60.2 of the Labor Code of the Russian Federation” .

Note that if the director took over the accounting only during the absence of the chief accountant, then on the day of his return to work, these duties of the director will end automatically, without drawing up any additional papers.

"Subscription" details

Bank card with samples of signatures. If the manager initially personally conducts accounting, then only his autograph appears in the "First signature" field on the card. Opposite the "Second signature" field, it is indicated that the person entitled to the second signature is absent, i.e.

But if the chief accountant was and the card has his signature, then you need to issue a new card - with one signature p. 7.10 of the Instruction of the Central Bank of September 14, 2006 No. 28-I.

Tax and accounting reporting. Here, too, there will be no problems with signing. After all, the signature of the chief accountant is not provided for on declarations and calculations. As for accounting, since 2013 it is considered to be drawn up after the signing of its paper copy by the head of the h. 8 art. 13 of the Law of 06.12.2011 No. 402-FZ... That is, the signature of the chief accountant on it is no longer required.

Invoices. The FTS told us how to sign an invoice for an organization in which the director keeps accounting, so that later buyers would not have problems with VAT deduction.

FROM AUTHORIZED SOURCES

State Counselor of the Russian Federation, 1st class

“If the manager personally maintains the accounting of the organization, then he signs the invoice twice: in the line for the signature of the manager, and in the line for the signature of the chief accountant. To avoid possible problems with the tax authorities, it is enough to confirm the absence of the chief accountant at the enterprise with a certified copy of the order on the imposition of accounting duties on the manager ”.

Note that there are decisions in which the courts say: if the organization does not have a chief accountant and the responsibility for maintaining accounting is entrusted to the head, the absence of an “accounting” signature on the invoice is not a violation of the procedure for filling out the invoice. Resolutions of the Presidium of the Supreme Arbitration Court dated 09.07.2002 No. 58/02; FAS VSO dated 12.04.2011 No. A19-11133 / 08; FAS MO dated 16.01.2009 No. KA-A40 / 11421-08... But it is obvious that it is easier to sign an invoice the way the tax authorities require, than to condemn your buyer to disputes with the inspection.

Some experts believe that the fact that the head of accounting should be reflected in the accounting policy. In our opinion, there is no need for this. This is not an element of accounting policy and p. 2 PBU 1/2008... But if it was stated in the accounting policy that accounting is carried out by the accounting department, and now the manager himself does it, then changes in the accounting policy will have to be made.

Quality accounting services are essential for all organizations, without exception, including small businesses. However, not every company can afford to maintain a full-fledged accounting service. Nikolay Vizer, senior legal adviser of the law firm Turov and Poboikina-Siberia, will tell you what to do if the company does not have the position of chief accountant.

The approved forms of many financial documents contain such requisites as the signature of the chief accountant. Accordingly, the absence of this employee in the organization can create additional difficulties. Let's figure out how to solve possible problems.

According to law

The situation with the absence in the organization of the accounting service and the position of the chief accountant is quite typical. Moreover, such an opportunity is provided by the law, it is directly provided for by Article 7 of the Federal Law “On Accounting”. This rule allows several options for organizing accounting, depending on the type and size of the business. So, for small and medium-sized companies, the presence of such an employee in the staffing table and office is not necessary. Here the question may arise - how to understand if my company belongs to these types of legal entities? Let me remind you that in Russia there is a Federal Law "On the development of small and medium-sized businesses in the Russian Federation." It defines the criteria for classifying organizations as small and medium-sized businesses, including: the total share of the state and large business entities (up to 25%); the average annual number of employees (up to 250 people); the amount of annual revenue (no more than one billion rubles) and the book value of assets. It is necessary to understand that the indicators established in the law can change over time.

The accounting option chosen by the head must be registered in. In the future, it can be changed by the director of the company at any time. It should be borne in mind that the company may exceed the established indicators. True, not systemically. If violations of the criteria are repeated for two years in a row, then the company may lose the status of a small or medium-sized business, which will entail corresponding changes in the organization of accounting.

Staff specialist

Most organizations that cannot afford or do not feel the need for an accounting service, as a rule, hire an accounting specialist, as they say in vacancies, "in the singular" or "with the function of chief." Please note: in the employment contract of such a specialist, you need to spell out in detail his duties, including signing. In addition, the manager must issue an appropriate order giving this employee the right to sign papers.

Since accounting has been transferred to another legal entity or entrepreneur, they are not at all obliged to be located at the location of the organization, as well as its documents and accounting base. This sometimes makes it possible to protect papers and data during unscheduled inspections of various government agencies.

As for “autographs” on primary documents, Article 9 of the Law “On Accounting” requires that such papers indicate the position of the person signing them. In this case, it is necessary to write "accountant". This may entail additional difficulties of a purely bureaucratic nature. Those organizations that are careful about the primary documentation may require a set of documents confirming that the responsibility for keeping records is entrusted to this specialist. This behavior is especially typical for government organizations and large companies. Those who often face similar problems always have a scanned package of documents ready. Most likely, you will have to provide an accounting policy and order. This should be enough, although some enterprises with a "corporate culture" can make the most incredible demands.

You can, of course, leave the title of the position "chief accountant" in the paper. This usually eliminates unnecessary questions, but it introduces two new problems. First, the rules for keeping records are violated, albeit not rudely, and responsibility for them is not provided. But during a tax or audit audit, auditors will certainly pay attention to this. Secondly, such a document will not meet the formal requirements imposed by the law, which, in turn, will give the inspectorate a reason to exclude this paper from the list of documents allowing to reduce the taxable base.

On a contract

The organization has the right to conclude an accounting agreement with an individual entrepreneur or a relevant company. Some firms transfer accounting to an individual who is not an individual entrepreneur. However, such actions can have negative consequences. The inspectorate has the right to re-qualify such relations as labor relations. In this case, the company will be charged additional taxes and fees, along with interest and fines.

The specialist himself, who is directly involved in accounting, must meet the requirements established by law. They relate to the availability of vocational education, work experience in the specialty and the absence of a criminal record.

On a note

A document signed by an accountant "with the function of chief" will not meet the formal requirements imposed by the law, which, in turn, will give the inspectorate a reason to exclude this paper from the list of documents allowing to reduce the taxable base.

The transfer of accounting functions to an individual entrepreneur or authorized accounting department should also be reflected in the accounting policy of the company. In confirmation of the fact that accounting is carried out by a person who is not a member of the organization's staff, the counterparty may require an agreement with the relevant company or individual entrepreneur. For this reason, it is recommended that such contracts either not include a confidentiality clause, or specifically stipulate cases of disclosure of the terms of the contract to third parties.

It is important to understand that since accounting has been transferred to another legal entity or entrepreneur, they are not at all obliged to be at the location of the organization, as well as its documents and accounting base. This sometimes makes it possible to protect papers and data during unscheduled checks by various government agencies.

As for the "primary organization", instead of the chief accountant, the document can be signed by the individual entrepreneur or the head of the organization to which the accounting is transferred. Instead of the words "chief accountant" then "individual entrepreneur" and his full name are written. If we are talking about a company, then it is necessary to indicate its name, organizational and legal form, the title of the manager's position and his full name.

As in the previous described case, you can try to simplify life for yourself and your counterparties, but the consequences will be identical.

Everything in one hand

The head of the company can also keep records. This is the least time consuming and cost effective method. The legislation does not prohibit the director to have an assistant who will actually deal with the execution of all documents. It is only important that the boss signs all accounting papers and is responsible for its content.

As in previous cases, the head makes his decision in the accounting policy of the organization.

When filling in the "perivichka" in this case, the full name of the head of the organization is indicated in the field "chief accountant" and his signature is put. As a rule, such registration of documents raises few questions from both counterparties and various types of inspectors. Nevertheless, given that independent accounting is allowed only for small and medium-sized businesses, the organization will need to confirm this status. To do this, you will need to provide the counterparty with an up-to-date ("freshness" by each company is determined independently) extract from the Unified State Register of Legal Entities, where the founders will be indicated, information on the average number of employees for the previous calendar year (form 1110018) for the last 2 years, as well as the organization's balances for the same period ...

Thus, the current legislation provides a sufficient number of options for organizing accounting in a company. This allows any entrepreneur to choose a form that is convenient for him. It is important to take into account the specifics of each option and not treat them formally. Then the problems will be minimized.

Nikolay Vizer, Senior Legal Adviser, Turov and Poboikina-Siberia Law Firm, for Raschet magazine

Encyclopedia of Accounting and Taxation Rules

Berator online is a unique electronic encyclopedia that allows you to use the most up-to-date information for an accountant wherever there is a computer and the Internet.

We remind you that the presence of the signature of the chief accountant is assumed by the standard forms No. KO-1 and No. KO-2, established in Regulation No. 148 *.

Cash duties of the accountant are established in nn. 32, 33 of Regulation No. 148 :

(1) fill in the PKO / RCO before transferring them to the cashier;

(2) register PKO / RKO in the Register of incoming and outgoing cash documents of the form No. KO-3 (No. KO-3a) from Regulation No. 148 .

If the position of "chief accountant" in the staffing table of the enterprise is absent, then the fulfillment of the corresponding duties is usually assigned by an administrative document either to the director (head) of the enterprise, or to the so-called accountant without the right to sign (apparently, this means the absence of a signature of such an accountant on financial and economic company documents) ...

And as for the signature of the chief accountant precisely on cash documents, where, according to their standard forms, it is needed (as noted above), then accordingly nn. 25, 26 of Regulation No. 148 allow both PKO (main part and tear-off receipt) and RKO

instead of the chief accountant, sign to another person authorized by the head of the enterprise

Of course, this assignment of duties must be formalized by an appropriate order.

Thus, the responsibility to sign the PQS and RCO instead of the chief accountant (even if there is such a position in the staffing table of the enterprise) can also be assigned to the accountant. Or maybe -

to any other employee of the enterprise

And even on the "most important" - the very leader (director). No exceptions in this sense Regulation No. 148 does not contain.

By analogy with this, we pay attention.

First, the mentioned nn. 32, 33 of Regulation No. 148 allow duties (1) and (2) to be assigned by order not to the accountant (in whose job description they are usually recorded), but to another “responsible person of the enterprise,” that is, simply to any other employee.

Secondly, according to Clause 45 of Regulation No. 148 in the absence of the position of "cashier" in the staffing table of the enterprise(in this situation there is such a condition), the head, by order, can assign such duties to an accountant or other employee (of course, with the conclusion of an agreement on full liability).

And also - in the absence of exceptions in Regulation No. 148- the manager himself has the right to fulfill the duties of the cashier.

The tax authorities agreed with this at 109.15 BZ. By the way, they instruct such a manager to put his signature on cash documents twice - for himself as a manager and for a cashier.

Therefore, if your manager does not want to see your signature at all, then he has the right to undertake the obligation to sign the PKO / RKO for the chief accountant... And put two signatures in the RSC.

PROBLEM

The company does not have a chief accountant, his functions are performed by the General Director. How to properly arrange such a combination?

SOLUTION

As a rule, a similar situation occurs in small companies, where the General Director, in addition to his main job, has to deal with accounting. In particular, the legislation provides you with a choice of such options for organizing accounting work (clause 2 of article 6 of the Federal Law of 21.11.1996 No. 129-FZ "On Accounting"):

- You establish an accounting department and appoint yourself as chief accountant;

- You keep your accounting records personally.

In practice, this raises several questions, mainly related to paperwork.

An accounting department has been created in the company. In this situation, you can hire a cashier, and, if necessary, an ordinary accountant. In addition, you must include in the staffing table the post of chief accountant, the functions of which you will perform independently. That is, we are talking about combining the position of chief accountant by the General Director. Article 60.2 of the Labor Code allows you to do this1. In addition, you need to do the following:

1. The General Director writes to the name of the founder a statement on combining the positions of General Director and Chief Accountant. When the only member of the company assumes the responsibilities of the general director and the chief accountant, this is formalized in the form of a decision of the sole member of the company and a written order (order) to assume the appropriate powers (part 2 of article 273 of the Labor Code of the Russian Federation). In this case, civil law relations are established (he is not charged salary, vacations are not provided, etc.). Also, the rule of this article is interpreted in such a way that the only participant enters into an employment contract, signing it on behalf of the organization and on behalf of himself, as an individual appointed to the position of general director. In the employment contract or an additional agreement to it, the combination of the position of the chief accountant is prescribed. In this case, he is charged a salary, vacations are provided, etc.

2. Having received the approval of the founder, they make an entry in the employment contract with the General Director about the combination of the position of the chief accountant (or draw up an additional agreement to the contract). Entries in an employment contract (additional agreement) may look like this:

Option 1."The head of the organization combines the position of the chief accountant and fulfills the labor duties provided for by the qualification characteristics."

Option 2.“The head of the organization, in connection with the combination of the position of chief accountant, is assigned the following additional labor functions2:

- organization of work on the organization and maintenance of accounting of the organization in order to obtain complete and reliable information about its financial and economic activities and financial position by interested internal and external users;

- formation, in accordance with the legislation on accounting, of an accounting policy based on the specifics of the conditions of activity, structure, size, industry and other features of the organization;

- preparation and approval of a working chart of accounts of accounting, forms of primary accounting documents used for registration of business transactions, forms of internal financial reporting ", etc.

3. The employment contract indicates the amount of additional payment for combination, which is established by agreement between the founder and the head of the organization (Article 151 of the Labor Code of the Russian Federation). For example, you can write this: "The head of the organization is paid an additional payment for combining the position of chief accountant in the amount of ___ (in words) rubles per month."

4. The General Director issues an order, signed by himself, on combining the position of chief accountant, in which the amount of the additional payment must also be indicated.

Footnote 1

Resolution of the Council of Ministers of the USSR of 04.12.81 No. 1145 "On the procedure and conditions for combining professions (positions)", prohibits the heads of organizations and their deputies to establish a combination. However, this document is valid in the part that does not contradict the Labor Code of the Russian Federation, therefore, the General Director, in our opinion, can combine the positions of a manager and a chief accountant in one company. Note that such a restriction for "heads of structural divisions, departments, workshops, services and their deputies", as well as chief specialists was canceled (ruling of the Supreme Court of the Russian Federation dated March 25, 2003 No. KAS03-90, decision of the Supreme Court of the Russian Federation dated 20.10.2003 No. GKPI03 -1072).

Footnote 2

When specifying in the employment contract of the General Director the functions that he will perform as chief accountant, you can use the Qualification Reference Book of Positions (approved by the Resolution of the Ministry of Labor of the Russian Federation of 21.08.1998 No. 37).

The CEO maintains the accounting records personally. In this situation, it is not necessary to include the position of the chief accountant in the staffing table. At the same time, the fact of accounting by the General Director must be reflected in the accounting policy of the company. Then the head must issue an order with the following content (names and full names are conditional): “In accordance with the decision of the general meeting of the founders of Elita LLC, I, Vasily Efimovich Smirnov, take over the duties of the general director from March 3, 2008 to March 3, 2011. Due to the absence of the position of chief accountant in the staffing table of Elita LLC, I entrust myself with his duties. Reason: minutes of the meeting of founders "

In our opinion, this variant of accounting, as opposed to combining the position of chief accountant by the General Director, is easier.

The right to sign on a bank card. If you combine the position of chief accountant or keep records in person, then in the bank card in the field "first signature" you must substitute your signature. And in the “second signature” field, it should be indicated that the person entitled to the second signature is absent. It is impossible to endow one person with the right of the first and second signature at the same time3.