I have the following situation: 1. I am the chief accountant of the Management Company (subordinate to organization 22 - Construction).2. I report directly to the financial director.3. There are only two signatures on the bank card (1st General Director, 2nd Mine)4. Payments are sent by an employee who does not report to me, but uses my electronic signature.5. I coordinate all payments, but there are cases when payment occurs first, and then I find out and have to coordinate. When I was on vacation, my electronic signature was used. This is the first time in my life that I will encounter such a situation.6. In fact, my electronic signature is used by a Finn. director.7. I also sign all financial and tax reporting (by proxy from the General Director).8. Essentially, I am exposed to serious risks (liability). Employees directly reporting to the General Director do not accept my demands. They say that you have a leader, contact him, and we will solve everything with him. The financial director does not know the requirements of accounting and tax legislation. My duties state that I do not have the right to demand anything from the organization’s employees. I can only ask. The Director General does not delve into accounting and tax accounting. Very often I have to resolve problems with concluded contracts that I did not approve (information hunger). With all this, the General Director appreciates me very much and very often sets tasks for me directly. I ask you provide assistance in the selection of legal documents to justify the removal from the subordination of the finance director to the subordination of the general director. Thank you.

If there are several general directors, the organization needs to independently determine on what issues the chief accountant should report to which of the managers. . In practice, two structure options are common, within each of which potentially conflicting situations may arise:

In this case, the chief accountant reports to the financial director.

The chief accountant in this case reports directly to the general director.

For more details on the relationship between the parties, see below in Article No. 2.

It should also be taken into account that when using electronic signatures, participants in electronic interaction are obliged to ensure the confidentiality of electronic signature keys, in particular, to prevent the use of electronic signature keys belonging to them without their consent (in other words, just as in the case of a simple signature, to prevent the key into the wrong hands).

Formally, you cannot use someone else’s electronic signature.

Rationale
(Information that will help you make the right decision is highlighted in color)

What will change in your work due to large-scale amendments to the Civil Code

Two CEOs in one company

Why dual power is convenient: one director can sign financial documents without a power of attorney when the other is absent.

Important detail

From September 1, any company can have two general directors, three, etc. (Clause 3, Article 65.3 of the Civil Code of the Russian Federation). They can act together or independently of each other. At the same time, the charter must clearly state how many directors there are in the organization and what competence each of them has.

On the one hand, it's convenient. After all, when one director is on vacation, another can sign an urgent document without a power of attorney. In addition, in large companies in which, for example, there are several projects, each of them can be supervised by its own director.

On the other hand, there is a risk of abuse when, for example, in the absence of one director, another concludes some deal in his favor. In addition, the presence of dual power can confuse workers whose orders they must carry out. Let's take, for example, the chief accountant. With many general directors, there can still be only one chief accountant in the company. It turns out that the company needs to determine on what issues which manager should report.

Financial director and chief accountant: how to resolve conflicts

IGOR BASOV, managing partner of the company "Financial Standard"

Typically, in practice, both the financial director and the chief accountant have a great influence on the business processes of their company, so their interaction with each other is often associated with certain difficulties. However, if two specialists manage to successfully avoid sharp corners, then the company as a whole receives undeniable benefits from this. Let's take a closer look at what causes the most common problems in the relationships between these key figures and how you can really minimize the causes of their occurrence.

How finance structure affects relationships

Not only the microclimate in the department, but also the successful functioning of the organization itself often depends on the place of the financial director and chief accountant in the hierarchical structure of the company. But if the financial director always heads the financial service, then the role of the chief accountant may vary in different companies. In practice, two structure options are common, within each of which potential conflict situations may arise.

Option 1. Accounting is part of the financial service. In this case, the chief accountant reports to the financial director, and the level of tension in the relationship between them is usually quite high. I will highlight two key critical points within the framework of such a structure from the point of view of the chief accountant:

• he is forced to coordinate with the financial director all his fundamental initiatives relating to his main job responsibilities;
• he actually has double subordination and is forced to maneuver between the general and financial directors.

From the position of the financial director, the ground for conflicts may be a situation when, bypassing him, senior management will convey new information and give instructions directly to the chief accountant (see also table). In the eyes of the general director, both specialists represent the financial service, so any financial issues can be addressed to each of them. And since he sometimes has to communicate with the chief accountant more often (when preparing tax reporting, agreeing on contracts, confirming current payments, etc.), he accepts more instructions and new input. This position cannot suit the CFO: having less necessary information, he becomes a less valuable employee for the company and the significance of his decisions decreases. He is forced to request data from the chief accountant, thereby receiving it in a distorted form and putting himself in a dependent position. A situation is possible when the presence of the financial director is no longer necessary: ​​he may be fired, and the chief accountant will take over his functions. To avoid this, it is important to very accurately describe the responsibilities of the chief accountant and clearly delimit areas of responsibility with him, and also convey this to the general director.

TABLE. Potentially conflicting issues between the financial director and the chief accountant

Potentially conflicting issues	CFO position	Position of chief accountant
Making management decisions within the division	In the final instance, resolves all personnel and organizational issues in an independent and functional accounting unit	It is not enough to have the authority to fire a subordinate, send him on vacation, allocate a bonus as part of the financial service’s incentive plan, etc.
Adoption of regulatory documents of an accounting nature (regulations on document flow, accounting policies, regulations on business trips and reporting documents, etc.)	Acting as the final authority, the financial director can make changes that are inconvenient for the chief accountant, exclude some provisions, or suspend approval of the document
Presentation of accounting and tax reporting	Does not formally participate in this process	The reporting is completely prepared in the accounting department, signed by the chief accountant and submitted to the general director for approval.
Accounting for current payments based on primary documents	When the payment function is assigned to the treasury, subordinate to the financial director, and the accounting department checks the primary documents that serve as the basis for the payment, misunderstandings may arise regarding the completeness of the submitted documents, as well as the urgency of the payment
Submission of primary accounting documents for previously made advance payments	Manages accounts receivable, so timely reflection of advances in costs is also important	It is critically important to have all primary documentation in a timely manner before submitting reports to regulatory authorities
Conducting advance reports and accountable amounts	Takes into account the essence of the expenses incurred, the order of their registration is secondary	There may be questions regarding the preparation of primary documentation

PERSONAL EXPERIENCE

Gayane Asatryan, financial director CSI Vostok company

Accounting should be part of the financial service. In my opinion, in this case there should be fewer conflict situations. Conflicts may arise when the financial director interferes excessively in the work of the chief accountant. It is necessary to set the general vector for the development of accounting and leave the resolution of operational issues at the level of the chief accountant.

Option 2. Accounting is separated into a separate division. The chief accountant in this case reports directly to the general director. The financial service retains the functions of planning and financial analysis. Financial responsibility in the company is distributed and blurred. Sometimes it is difficult to determine whose responsibility it is to solve a particular problem. This especially applies to issues of management accounting, automation of the financial function, the formation of long-term accounting policies and budgeting policies. In matters that require the mutual participation of financiers and accounting, a conflict of interest and misunderstanding of the importance of processes may arise. The head of the company assumes most of the control and interaction between financial departments and is forced to independently decide which specialist to give the appropriate financial assignment. Of course, the authority and weight of the financial director in such a structure is reduced.

PERSONAL EXPERIENCE

Gayane Asatryan, financial director CSI Vostok company

When the chief accountant is directly subordinate to the general director, there is no proper control over the work of the accounting department, since no one understands anything about its work. The financial director is precisely the person who can provide this control. Let me give you an example from practice. The chief accountant did not use income tax benefits and did not apply increasing factors to the depreciation rate, so as not to have differences between accounting and tax accounting and not to count deferred taxes. Another example: the chief accountant preferred the advance payment scheme for income tax, since in this case tax reporting had to be submitted to the tax office once a quarter, and not every month. This led to significant overpayments of taxes to the budget.

I would also like to note this important point: the financial director does not bear any legal responsibility for decisions made, although his position in the company is often higher than the chief accountant. But the chief accountant bears legal responsibility for the correctness of accounting and timely submission of accounting and tax reporting. At the same time, his powers are often limited only to tax and accounting, and responsibility for the preparation of management reporting and IFRS lies with the financial director. But even in this case, it is the chief accountant who controls the correctness of recording primary documentation in accounting systems. He also determines the accounting policy, reporting forms, necessary analytics and principles for entering primary documentation. Although accounting legislation is gradually being brought into line with IFRS and, as a result, an increasing number of evaluative and forecast judgments are being included in company reports, which forces the chief accountant to gradually move away from the exclusively accounting and reporting function towards forecasting indicators. And this has traditionally been the function of the CFO. Now this functionality increases the value of the chief accountant in the eyes of the company's senior management, since now, based on accurate accounting information, he will be able to form more accurate forecasts and budgets. This cannot but bring disagreement into their relationship.

PERSONAL EXPERIENCE

The author proceeds from the fact that the basis of the relationship between the financial director and the chief accountant is always competition, which gives rise to conflict. However, often the chief accountant is satisfied with his specialization and does not rush into the territory of the financial director. If both specialists understand the boundaries of their powers, they will interact constructively. The chief accountant, even if he is subordinate to the financial director, must be left with a certain autonomy, create comfort for his work, because he is also a manager and bears great responsibility.

Conclusions. In my experience, the most effective model is one in which accounting is included in the financial service, but the chief accountant is included in the structure of the board of directors in parallel with the financial director, and has the same right of independent opinion and vote in this board. In this case, subordination will be observed in resolving work issues. The financial director will act as a single leader and will bear full power and responsibility within the financial service. At the same time, the chief accountant will not lose the opportunity to express his own dissenting opinion on the most important issues within the board of directors. He will act as the main accounting ideologist in the company, thinking much broader than fiscal legislative restrictions and guided in his decisions not only by letters from the Ministry of Finance and the Federal Tax Service, but primarily by the interests of the company itself. To minimize conflict situations, it is necessary to clearly describe the responsibilities and division of powers between the financial director and the chief accountant. This decision is becoming increasingly relevant as accounting legislation develops towards convergence with IFRS and, as a consequence, expansion of the functionality of the chief accountant. In a situation where he has to make assessments and forecasts more and more often, his role is seriously increasing. This is especially noticeable in large companies that prepare reports in accordance with international standards.

PERSONAL EXPERIENCE

Gayane Asatryan, financial director CSI Vostok company

I consider it unnecessary to include the chief accountant on the board of directors: the presence of two department representatives on the board looks strange, especially when its representatives express diametrically opposed views on the same issue. In companies where this is practiced, there is likely to be some degree of distrust of the CFO on the part of the CEO and shareholders. You need to motivate and express respect for the work of the chief accountant in other ways.

Oleg Khoroshiy, Head of the Department of Profit Taxation of Organizations of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

To whom can an electronic signature key be issued?

An electronic signature key can be issued to an entrepreneur or a specific employee who has the right to sign paper documents on behalf of the organization (paragraph 4, clause 3.3. for the right to sign reports electronically.

August 29, 2019

Source of publication: “Glavbukh”, 2019, No. 17

Now all employees are required to obey the chief accountant when it comes to primary matters. A new rule has appeared in the Accounting Law. There is controversy on the Internet: accountants fear that new powers also entail increased risks. Whether this is so, Glavbukh figured it out together with accounting experts and lawyers.

The new rule in the Accounting Law states: written requirements of the chief accountant or other person who keeps records are mandatory for company employees. We are talking about the requirements of the chief accountant to correctly draw up documents and submit them to the accounting department on time. The amendments are effective from July 26, 2019 (Federal Law No. 247-FZ dated July 26, 2019).

The same rule was in the previous Accounting Law, which was in force until 2013. When Law No. 402-FZ was adopted, this rule was excluded, but now it has been returned again. For accountants and experts, the new standard raised four fundamental questions. Read on for the answers to these questions and see a sample of written requirements for the primary accountant that work for the chief accountant, and not against him.

Do the amendments guarantee that the accounting department will receive the correct primary information?

Accountants doubt that the new law will work perfectly in practice. It’s hard to believe that thanks to her, managers and accountants will suddenly begin to bring the correct documents to the accounting department the first time, and on time. Employees usually follow the rules for which they may be punished for violation. But how can the chief accountant punish managers or a commercial director who did not bring an advance report for a business trip? These workers do not report to the chief accountant. It turns out that without the support of the director, forcing everyone to comply with accounting requirements is problematic. Accounting experts also talk about this.

Nevertheless, there is still a plus in the new normal. Her appearance is a good reason to approach the director with a proposal to put things in order in the document flow. Refer to changes in the Accounting Law. Ask the director to sign documents that will really help you solve problems with primary care. What kind of life-saving documents these are, you will find out further.

Expert comment:

Alexey Ivanov, associate professor, deputy head of the department of accounting, analysis and audit for scientific work at South Ural State University, Ph.D. n.

“The work of putting things in order in documents and document flow is successful only with the active participation of the director. Therefore, I don’t think that the new norm of the law on the mandatory requirements of the chief accountant will ensure the completeness and reliability of reporting, as its developers stated.”

If the chief accountant has more powers, does that mean the risks are also higher?

The chief accountants are afraid: since there is more power, there is also more responsibility. If the chief accountant formulates his requirements for document flow in writing, he will be responsible for all errors, including paying a fine from his own pocket. Actually this is not true.

The risks of fines are often associated with the fact that the company records an unreliable primary account or income is reflected late. In this regard, the Accounting Law still contains provisions that are beneficial for the chief accountant. Here they are, no one canceled them.

The employee who issued the primary report ensures the accuracy of its data and timely transfer to the accounting department. The chief accountant is not responsible for the accuracy of the primary report compiled by someone else (Part 3 of Article 9 of Federal Law No. 402-FZ of December 6, 2011).

The chief accountant should not be required to pay a personal fine if the reporting was distorted due to the unreliability of the primary report compiled by other persons, or due to the untimely transfer of documents for registration in accounting (Note 1.1 to Article 15.11 of the Code of Administrative Offenses).

The fact that the primary accountant was not issued by the chief accountant is confirmed by the signatures on this document. The date when the documents entered the accounting department can be recorded. For example, in the register, according to which managers will transfer documents to the accounting department. Another option is to create a special journal for recording documents.

Thus, a document with the chief accountant’s requirements for the primary account should not lead to additional risks. Tax lawyers think so too. On the contrary, the document is convenient because you can reference it. Firstly, in correspondence with employees in order to obtain missing documents or correct the primary document. Secondly, during the audit, if inspectors reveal understatement of taxes. A document in which you establish those responsible for the primary asset and the timing of its transfer will additionally confirm that you do not have to pay an administrative fine for accounting violations.

Lawyer's comment:

Vladislav Bryzgalin, managing partner, director of the Tax Shield group of companies

“I believe that the new rule on the mandatory requirements of the chief accountant does not entail additional responsibility for him. On the contrary, it will allow you to prove that documents were drawn up or submitted at the wrong time in violation of the requirements of the chief accountant. This means that errors in accounting arose not through his fault.”

Is a new piece of paper with requirements required or can you do without it?

Colleagues reasoned: since the law now talks about written requirements for the primary account, all chief accountants will have to draw up a new paper. Let's see if this is true.

As a general rule, the company approves the document flow procedure in the accounting policy (clause 4 of PBU 1/2008). Let’s say that in your accounting policy you have already assigned those responsible for primary accounting and the timing of its transfer to the accounting department. Workers were given instructions on how to fill out the documents. This means that you have already formulated the requirements for the primary one. Maybe in fact they are not fulfilled, but that is another question. We'll come back to it later.

Let's take another situation. The company's accounting policy does not have requirements for the timing of document transfer. Then you can pin them in any document. For example, draw up a document flow schedule. To minimize errors in primary production, instructions can be developed for managers and other employees.

Another option is to draw up a regulation that sets out all the requirements for the primary document, including the timing of transfer to the accounting department. A fragment of such regulations is in sample 1. An extended version is in the electronic version of the article. →e.glavbukh.ru

Perhaps the company already has provisions for business trips and the issuance of money on account. Then the rules for primary employees regarding business trips and reporting can be established in the same documents.

Do you think that additional paperwork according to the rules for primary registration in your company is not needed? Don't make them up. The new law does not oblige you to do this.

How to ensure that the chief accountant's requirements are met?

Only accounting employees report directly to the Chief Accountant. In such conditions, it is not so easy to ensure that other workers fulfill the requirements for primary work. But there are still some things within your power.

Approve the paper with the primary requirements from the director. Insist that managers’ job descriptions include the obligation to correctly fill out the initial report or receive documents from the supplier and submit them to the accounting department on time (sample 2 →39). In the job description of the chief accountant, include the right to demand compliance with primary rules (sample 3 →39).

To encourage managers to fulfill primary requirements, add a special condition to the bonus provision (sample 4 →39). Write that bonuses are awarded to managers only if they submit documents to the accounting department on time.

Olga Soldatova, leading expert of the Glavbukh magazine

We believe that no one will argue that the chief accountant is one of the key positions in the company. An employee holding such a position is responsible for the correct and timely movement of cash flows, reporting, calculation and payment of taxes, and maintaining financial discipline. Since January 1, 2013, the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” has been in force, changing the status of the organization’s chief accountant. We will tell HR specialists about these innovations, as well as whether it is now necessary to make any changes to personnel and other documents.

The adoption of federal laws and other normative legal acts that are mandatory for application throughout the territory of the Russian Federation, establishing the specifics of the legal regulation of labor of certain categories of workers, falls under the jurisdiction of federal government bodies (paragraph 14, part 1, article 6 of the Labor Code of the Russian Federation). Currently, with regard to the position of chief accountant, such laws include, first of all, Federal Law dated December 6, 2011 No. 402-FZ “On Accounting” (hereinafter referred to as the Accounting Law).

In the previously in force Federal Law of November 21, 1996 No. 129-FZ “On Accounting” (hereinafter referred to as Law No. 129-FZ), a separate article 7 was devoted to the chief accountant. The Accounting Law currently does not have such an article, and the legal status of the chief accountant accountant is presented in Art. 7 “Organization of accounting.” At the same time, the norms of these Laws concerning the chief accountant are fundamentally different ( table).

All innovations directly affecting chief accountants are divided into the following areas.

1. Lack of rules on appointment to a position, dismissal from a position, on direct subordination to the head of the organization, mandatory requirements of the chief accountant for documents for all employees, as well as on his responsibility;

2. Introduction of a single-level signature - only the head of the organization; the signature of the chief accountant on primary accounting documents and financial statements is not required (Article 9, Part 8 of Article 13 of the Accounting Law);

3. Redistribution of responsibility between the head of the organization and the chief accountant (Part 8 of Article 7, Parts 2 and 8 of Article 13 of the Accounting Law);

4. Detailed procedure for resolving disagreements between the manager and the chief accountant (Part 8 of Article 7 of the Accounting Law);

5. Introduction of special qualification requirements for chief accountants of socially significant companies whose shares are quoted on the international market (Part 4 of Article 7 of the Accounting Law);

6. No requirement to have a qualification certificate as a professional accountant;

7. Restrictions on the management of accounting personally by the head of the organization. Next, we will consider how these innovations affect the organization of work for specific employers.

CHANGE 1. LACK OF SEPARATE STANDARDS

Law No. 129-FZ (Article 7) directly established the subordination, powers, duties and responsibilities of the chief accountant, the mandatory requirements for documenting business transactions and submitting to the accounting department the necessary documents and information for all employees of the organization. The Accounting Law no longer contains similar provisions.

Comparison of norms on the status of the chief accountant of the Accounting Law and Law No. 129-FZ

Now all these issues must be regulated in accordance with the general rules of labor legislation and in accordance with the employer’s local regulations (job descriptions, regulations on the organizational structure of the organization and the interaction of its structural divisions, regulations on accounting, regulations on document flow, document flow schedule, etc.).

In paragraph 2 of Art. 7 of Law No. 129-FZ stated that the chief accountant reports directly to the head of the organization. Our company also has the position of financial director, and for a long time there was a conflict between the employee holding this position and the chief accountant. The financial director constantly demanded to change the subordination structure, and the chief accountant referred to the requirements of the law and followed the instructions only of the general director. As a result, in conflict situations, financial problems took months to be resolved, and they were not so much resolved as the whole company watched the bickering of top managers. With the entry into force of the new Law on Accounting, we breathed a sigh of relief, since now we have the opportunity to resolve the issue of subordination of the chief accountant independently. Please tell me how to do this correctly?

Indeed, previously the chief accountant reported directly to the head of the organization, and under these conditions, in many organizations, friction arose regarding the relationship between the financial director and the chief accountant in the subordination structure. under the conditions of the new Law on Accounting, the employer has the right to independently resolve the issue of subordination of the chief accountant.

So, if the chief accountant heads the accounting department, which, according to its functional structure, is part of the financial unit, you can:

• (or) provide for his subordination directly to the financial director;
• (or) describe the procedures for approving decisions, the powers and responsibilities of the chief accountant in a local regulatory act with his traditional subordination directly to the general director;
• (or) provide that the chief accountant reports to:
• to the general director - on issues within his competence in the field of accounting, i.e. follows only his orders and instructions;
• to the financial director - on all other issues within the competence of the financial director.

The chosen option must be reflected, for example, in the following documents:

• Regulations on the organizational structure of the organization and the interaction of its structural divisions;
• Accounting Regulations;
• Regulations on the financial department;
• Job description of the chief accountant.?

This is also necessary to ensure that the employee who is truly guilty of violating the law is brought to disciplinary, administrative, and criminal liability.

Please note: issues of subordination by position do not constitute a change in either the labor function or any other terms of the employment contract, which means that the written consent of the chief accountant is not required for their entry into force.

The head of the company instructed all departments to work together and find out on what production issues which structural divisions interact and with whom, in order to prescribe all the basic rules of communication in the Regulations on the structure of the organization. This work is supervised by the personnel department. The most pressing issues are issues of interaction with the accounting departments of all departments. There is not a single department that does not prepare some kind of documentation for accounting every month. How should such responsibilities be spelled out in the Regulations?

Previously, the requirement for all employees of the organization of the chief accountant to document business transactions and submit the necessary documents and information to the accounting department was enshrined at the legislative level (paragraph 2, paragraph 3, article 7 of Law No. 129-FZ). Currently, the law does not contain such requirements, but it is advisable to consolidate them in a local document, for example, in a document flow schedule, which should be rational and convenient both for accounting and for all other departments, and describe the entire path of each specific document (from the moment of its registration, control of its preparation, approval (signing) before the document is transferred to the relevant departments and subsequent storage, indicating the executors, departments, number of copies, deadlines for registration and transfer to the accounting department, as well as storage periods).

In fact, the chief accountant is currently not responsible for any actions performed by the organization. At the same time, he, as before, bears disciplinary responsibility on a common basis with other employees. That is, for failure to perform or improper performance of job duties, the employer can reprimand the chief accountant, reprimand or even fire him (Articles 192 and 193 of the Labor Code of the Russian Federation). In addition, the chief accountant, like any other employee (depending on the act committed, the presence of his guilt, compliance with the statute of limitations for bringing to responsibility) can be brought to material, administrative and even criminal liability (Article 241, Part 2 of Art. 243 of the Labor Code of the Russian Federation, clause 10 of the resolution of the Plenum of the Supreme Court of the Russian Federation of November 16, 2006 No. 52, art. 2.4 of the Code of Administrative Offenses of the Russian Federation, clause 24 of the resolution of the Plenum of the Supreme Court of the Russian Federation of October 24, 2006 No. 18, art. 199 and 199.1 of the Criminal Code of the Russian Federation, clause 7, 17 of the resolution of the Plenum of the Supreme Court of the Russian Federation dated December 28, 2006 No. 64).?

CHANGE 2. INTRODUCTION OF SINGLE-LEVEL SIGNATURE

The signature of the chief accountant is no longer required in primary accounting documents and financial statements. Instead of a two-level signature provided for by Law No. 129-FZ, the Accounting Law introduced a single-level signature - only the head of the organization. The chief accountant now only has to endorse financial documents and statements, and only if the employer establishes the procedure for endorsement in a local regulatory act.

We are currently making changes to the job description of the chief accountant. They “stumbled” on his authority. For example, the right to sign documents. As you know, currently one signature is sufficient on financial documentation - that of the head of the organization. But what about the requirements for a two-level signature contained in accounting regulations that have not been officially canceled?

The new Law on Accounting does not contain provisions on the need for the signature of the chief accountant on monetary and settlement documents, documents confirming financial and credit obligations, as well as on documents used to formalize transactions with funds, as was previously provided for in paragraph. 3 p. 3 art. 7, para. 2 p. 3 art. 9 of Law No. 129-FZ.

At the same time, in accordance with Part 1 of Art. 30 of the Law on Accounting, until the approval of federal and industry accounting standards provided for by this Law, the rules for maintaining accounting records and preparing accounting (financial) statements approved by the authorized federal executive authorities before the date the Law enters into force are applied. Among such documents, for example, the Regulations on accounting and financial reporting in the Russian Federation, approved. by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n (hereinafter referred to as the Regulations on Accounting).

Paragraphs 2 and 3 of clause 14 of the Accounting Regulations stipulate that documents used to document business transactions with funds are signed by the head of the organization and the chief accountant or persons authorized by them. Without the signature of the chief accountant or a person authorized by him, monetary and settlement documents, financial and credit obligations are considered invalid and should not be accepted for execution (with the exception of documents signed by the head of the federal executive body, the design details of which are determined by separate instructions of the Ministry of Finance of Russia). Financial and credit obligations are understood as documents documenting the organization’s financial investments, loan agreements, credit agreements and agreements concluded on commodity and commercial loans. Thus, the Accounting Regulations essentially repeat and clarify the provisions of Law No. 129-FZ that have lost force.

The norms of by-laws and regulatory legal acts that directly correspond with the provisions of Law No. 129-FZ that have lost force have also lost force. The Accounting Law establishes requirements for primary accounting documents, among which there are no requirements for the signature of the chief accountant. The Law does not contain special requirements for any specific types of primary accounting documents.

Article 30 of Law No. 402-FZ speaks only about the application of accounting rules and preparation of financial statements. At the same time, the norms of paragraph. 3 clause 14 of the Accounting Regulations do not contain rules for accounting and preparation of financial statements, but relate to issues of the validity of financial and credit obligations and the concept of such obligations.

Meanwhile, these issues are regulated by the civil legislation of the Russian Federation and do not fall within the scope of accounting regulation based on the concept of accounting given in Article 1 of the Accounting Law. On this basis, the norms of paragraph. 2, 3 clause 14 of the Accounting Regulations from January 1, 2013 are not subject to application.

However, after December 31, 2012, the procedure for signing documents used to formalize transactions with funds continues to be regulated by regulatory legal acts approved by authorized bodies on the basis of the legislation of the Russian Federation, in particular the Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia in the territory Russian Federation, approved. Bank of Russia October 12, 2011 No. 373-P, Regulations on the rules for transferring funds, approved. Bank of Russia 06/19/2012 No. 383-P. On this basis, the signature of the chief accountant is still required on cash documents: in the cash book 0310004, on incoming cash orders 0310001, on outgoing cash orders 0310002.

According to Part 8 of Art. 13 of the Accounting Law, accounting (financial) statements are considered prepared after a paper copy is signed by the head of the economic entity. Unlike paragraph 5 of Art. 13 of Law No. 129-FZ, the signature of the chief accountant (the accounting official) on the financial statements is no longer required.

CHANGE 3: REDISTRIBUTION OF RESPONSIBILITY

According to Law No. 129-FZ (clause 2 of Article 7), the chief accountant was responsible for the timely submission of financial statements, their completeness and reliability. But even then, tax inspectors tried to hold accountable for failure to submit or untimely submission of financial statements not the chief accountant, but the head of the organization, although it was not at all difficult to challenge this in court (resolution of the Plenum of the Supreme Court of the Russian Federation dated October 24, 2006 No. 18, Volgograd Regional Court dated 06.03.2012 No. 7a-131/12).?

Who is currently responsible for failure to submit financial statements on time or for their incomplete submission?

The Accounting Law does not clearly delimit the powers of the manager and the chief accountant in relation to the preparation and presentation of reports; it only says that they are compiled by an economic entity, i.e. an organization, and not a specific official (Part 2 of Article 13).

At the same time, “overall responsibility” for accounting and reporting is not assigned to either the manager or the chief accountant. in relation to the manager, it is said that he organizes the maintenance of accounting (and is not responsible for it), while sole responsibility is assigned to him only if there are disagreements with the chief accountant, i.e., a closed list of situations is fixed (parts 1 and 8 of Art. 7 of the Accounting Law).

Currently, it is planned to develop proposals to amend the legislation for violation of the deadlines for disclosing financial statements (clause 17 of the Ministry of Finance plan for 2012-2015, approved by Order of the Ministry of Finance dated November 30, 2011 No. 440). Therefore, before such changes are adopted, when choosing an official to bring to administrative responsibility for late submission of reports or its incomplete submission (Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation), the tax inspectorate “out of habit” may select the chief accountant.

Who is responsible for developing accounting policies?

According to Law No. 129-FZ, the chief accountant was also responsible for the formation of accounting policies. There is no similar rule in the Accounting Law; it again states that an economic entity, and not a specific official, independently forms its accounting policy, guided by the accounting legislation, federal and industry standards (Part 2 of Article 8). It turns out that most likely, in the event of a tax audit, the responsibility for the formation of accounting policies will be borne by the head of the organization, who is “responsible for everything.”

Is it possible to recover from the chief accountant the tax and insurance fines and penalties paid by the organization?

It is impossible to recover from the chief accountant the tax and insurance fines and penalties paid by the organization, since the legal representative of the organization both before the tax inspectorate and before extra-budgetary funds is the head of the organization (clause 1 of article 27 of the Tax Code of the Russian Federation, subclause 1 of clause 3 of article 40 of the Federal Law of 02/08/1998 No. 14-ФЗ “on limited liability companies”, paragraph 2 of article 69 of the Federal Law of 12/26/1995 No. 208-FZ “on joint-stock companies”, parts 4 and 6 of article 5.1 of the Federal Law of July 24, 2009 No. 212-FZ “on insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”).

CHANGE 4: SETTLEMENT OF DISPUTES

The procedure for resolving disagreements between the manager and the chief accountant is provided for in Part 8 of Art. 7 of the Accounting Law.

From this norm it follows that for the sole responsibility of the manager, the chief accountant needs to receive his written order to accept for accounting the disputed data of primary accounting documents or accounting objects.

Note! The draft Federal Law “On Amendments to the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”” was posted on June 20, 2012 on the website of the Ministry of Finance of Russia (www1.minfin.ru)

We are talking about disagreements between the manager and the chief accountant regarding accounting regarding a closed list of situations (Part 8 of Article 7 of the Accounting Law):

• data contained in the primary accounting document (accepted or not accepted);
• accounting objects (reflected or not reflected). The chief accountant usually sets out his comments on these situations in a memo ( Annex 1).

The Accounting Law does not yet say anything directly about the registration of imaginary and feigned accounting objects (non-existent objects reflected in accounting only for show, including unrealized expenses, non-existent obligations, imaginary transactions, facts of economic life that did not take place, as well as non-existent objects reflected in accounting instead of another object in order to cover it up, sham transactions).

The head of the organization gave an oral order to the head of the company to accept for execution imaginary and feigned accounting items. What is the procedure for the chief accountant in this situation?

We believe that in such a situation, the chief accountant needs to issue a memorandum of disagreement with such actions. This will free him from administrative liability and reduce the risks of criminal prosecution for economic crimes (Articles 15.5, 15.6 and 15.11 of the Administrative Code of the Russian Federation, Articles 199, 199.1 and 199.2 of the Criminal Code of the Russian Federation).

Such a memorandum should:

1. Describe in detail the order received from the manager to reflect specific facts of economic life in accounting (indicating the names of counterparties, details of contracts, primary accounting documents, invoices), paying attention to the oral form of such an order.

2. Inform the head of the organization about the negative tax consequences of taking into account such facts of economic life and the high probability of prosecution (with reference to the norms of the Tax Code of the Russian Federation, the Code of Administrative Offenses of the Russian Federation, the Criminal Code of the Russian Federation, Resolution of the Supreme Arbitration Court of the Russian Federation dated October 12, 2006 No. 53, the position of the Ministry of Finance of Russia, Federal Tax Service of Russia, arbitration practice, information received from the services of the Federal Tax Service of Russia to verify the integrity of the counterparty, etc.).

3. State:

• (or) a proposal to refuse to record questionable facts of economic life;
• (or) a request to confirm in writing the received oral order.

In this case, the memorandum must be addressed directly to the head of the organization (Part 8 of Article 7 of the Accounting Law), even if there is a financial service in the organizational structure of the company, headed by a financial director, which includes accounting, and an approved regulation for the approval of decisions, powers and responsibilities in internal control system or a special division of the company whose responsibilities include calculating taxes and preparing tax returns.

The document itself will not relieve the chief accountant from responsibility; it is necessary for the manager to issue a written order (Part 8 of Article 7 of the Accounting Law):

• (or) in the form of a manager’s resolution on a memorandum;
• (or) in the form of a separate written order issued on the basis of a memorandum.

A report with the manager’s resolution or a separate written order:

• will confirm the written instructions of the head of the company on the implementation of controversial facts of economic life;
• will relieve the chief accountant from administrative responsibility;
• will be regarded as a mitigating circumstance when applying liability for economic crimes.

CHANGE 5. QUALIFICATION REQUIREMENTS

For the first time, special qualification requirements have been introduced at the legislative level for persons charged with maintaining accounting records in socially significant companies whose shares are quoted on the international market. The establishment of these requirements is an additional measure to protect the interests of potential investors of socially significant companies, including foreign ones, since the Accounting Law prioritizes the assessment of the financial condition of an economic entity.

According to Part 4 of Art. 7 of the Law on accounting in open joint-stock companies (except for credit organizations), insurance organizations and non-state pension funds, joint-stock investment funds, management companies of mutual investment funds, and other economic entities whose securities are admitted to trading on stock exchanges and (or ) other organizers of trading on the securities market (with the exception of credit organizations), in the management bodies of state extra-budgetary funds, in the management bodies of state territorial extra-budgetary funds, the chief accountant or other official entrusted with accounting must meet the following requirements:

• have higher professional education;
• have work experience related to accounting, preparation of accounting (financial) statements or auditing activities for at least three years out of the last five calendar years, and in the absence of higher professional education in the specialties of accounting and auditing - at least five years out of the last seven calendar years;
• not have an unexpunged or outstanding conviction for crimes in the economic sphere.

Individuals with whom the organization enters into an agreement for the provision of accounting services must also meet these requirements. Legal entities providing such services must have at least one employee who meets the established requirements (Part 6, Article 7 of the Accounting Law).

Additional requirements for the chief accountant or other official charged with maintaining accounting records may be established by other federal laws (Part 5 of Article 7 of the Accounting Law).

As you can see, the requirements for chief accountants established by the Accounting Law are quite simple. However, liability for their violation has not been established. This is due to the fact that liability is the subject of other branches of legislation and in this case it is necessary to turn to other laws. Just remember that all socially significant companies whose shares are quoted on the international market have supervisory authorities that monitor compliance with current legislation and have appropriate enforcement mechanisms for this.

The specified requirements must be taken into account by specialists of personnel services of socially significant companies when filling out the form for posting a vacancy and drawing up profiles of candidates (applicants) for the vacant position of chief accountant.

I work in the HR department of an insurance company. In accordance with the new Accounting Law, certain qualification requirements are imposed on persons who are entrusted with accounting in our organization. However, the chief accountant does not have the required work experience. Is this grounds for his dismissal?

The listed requirements do not apply to persons entrusted with maintaining accounting records on the day the Accounting Law came into force (January 1, 2013). This is indicated in Part 2 of Art. 30 of the Accounting Law. In fact, this norm enshrines the employee’s constitutional right to have conditions not worsen as a result of changes in the legislative framework. Consequently, previously concluded employment contracts (as well as contracts for the provision of accounting services) in case of non-compliance with the requirements of Parts 4 and 6 of Art. 7 of the Accounting Law cannot be terminated on this basis.?

CHANGE 6. QUALIFICATION CERTIFICATE OF PROFESSIONAL ACCOUNTANT

The Accounting Law makes no mention of the need for professional certification of accountants as a prerequisite for their performance as chief accountant of any company.

The formation of a system of professional certification of accountants was proposed in the Accounting Reform Program in accordance with international financial reporting standards, approved. Decree of the Government of the Russian Federation dated 03/06/1998 No. 283. As part of the implementation of this Resolution, a Regulation on the certification of professional accountants was developed, approved by the Interdepartmental Commission on Reforming Accounting and Financial Reporting, Protocol No. 8 dated 09/30/1998 (hereinafter referred to as the Regulation on Certification).

Clause 1.2 of the Certification Regulations establishes that certification of professional accountants confirms:

• compliance of the specialist with the requirements of professional competence (level of special training, acquired skills and accumulated experience in the relevant field of activity);
• the ability of a specialist, if necessary, to organize high-quality work of relevant services in organizations of various forms of ownership and industry affiliation, as well as independently advise on accounting issues;
• the specialist’s readiness to comply with professional ethics.

Certified professional accountants are awarded a qualification certificate (clause 1.3 of the Certification Regulations).

By the way

Qualification reference book for positions of managers, specialists and other employees, approved. Resolution of the Ministry of Labor of Russia dated August 21, 1998 No. 37, contains a list of qualification requirements for the position of chief accountant of any organization - this is a higher professional (economic) education and at least five years of experience in accounting and financial work, including in management positions. At the same time, clause 10 “General Provisions” of the Qualification Handbook states that persons who do not have special training or work experience established by the qualification requirements, but have sufficient practical experience and perform efficiently and fully the job duties assigned to them, upon recommendation The certification commission, as an exception, can be appointed to the appropriate positions in the same way as persons with special training and work experience. The qualification directory is not a normative legal document; it is only advisory in nature for organizations in various sectors of the economy, regardless of ownership and organizational and legal forms (clause 2 of the resolution of the Ministry of Labor of Russia dated August 21, 1998 No. 37). From January 1, 2013, the specified provisions of the Qualification Handbook cannot be applied to the position of chief accountant of socially significant companies, since they do not comply with the norms of Part 4 of Art. 7 of the Accounting Law.

In addition, the following were published:

• Regulations on the certification of Associate members of the Institute of Professional Accountants and Auditors of Russia applying for a qualification certificate of a professional accountant, approved. by decision of the Presidential Council of the Institute of Professional Accountants and Auditors of Russia (minutes No. 12/-05 of December 21, 2005);
• Regulations on the certification of Associated Members of the Institute of Professional Accountants and Auditors of Russia applying for a qualification certificate of a reserve professional accountant, approved. by decision of the Presidential Council of the Institute of Professional Accountants and Auditors of Russia (Minutes No. 12/-05 of December 21, 2005).

Currently, many accountants have passed (and continue to pass) qualification exams, are (become) members of the Institute of Professional Accountants and Auditors of Russia (IPB Russia), and regularly improve the level of their professional training.

However, the presence of a qualification certificate of a professional accountant has not received a legally defined status. The Accounting Law does not impose such requirements on chief accountants of either socially significant or ordinary companies.

We believe that when posting vacancies and in application forms for applicants for the position of chief accountant, you can indicate that the presence of a qualification certificate of a professional accountant is welcomed as an additional factor in assessing the professional training of a specialist. In such cases, it is also welcome to have diplomas from certification programs for accountants according to international standards - IFRS DipIFR, CPA, ACCA, CMA, etc.

CHANGE 7. MANAGER AND CHIEF ACCOUNTANT - ONE PERSON

Now only the head of a small and medium-sized enterprise, except for credit organizations (Part 3 of Article 7 of the Law on Accounting), can take charge of accounting. Previously, heads of any organizations could personally conduct accounting (subparagraph “d”, paragraph 2, article 6 of Law No. 129-FZ).

Which organizations are classified as small and medium-sized businesses?

The criteria for classifying organizations as small and medium-sized businesses are established in Art. 4 of the Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation” and in the Decree of the Government of the Russian Federation of February 9, 2013 No. 101 “On the maximum values ​​of proceeds from the sale of goods (works, services) for each category of entities small and medium-sized enterprises."

These are, in particular, organizations that:

1 -1

This vacancy may have a slightly different name, for example, “Deputy Director for Financial Affairs”, “Vice President for Finance”, etc. The job description of a financial director primarily includes the following key job responsibilities:

• Development and implementation of strategy and tactics for enterprise financial management;
• Strategic and monthly financial planning;
• Ensuring the financial stability of the enterprise, capital adequacy, working capital, etc.;
• Responsibility for the formation and submission of financial statements of the enterprise.

The financial director not only optimizes the state of finances within the enterprise, but also always analyzes the external infrastructure, trying to build the financial policy of the company in such a way that it optimally matches it.

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Attention

This article describes in detail who the chief accountant reports to, and everything you need to know about it. Most likely, no one will argue with the fact that the chief accountant is shown to be one of the main positions in the organization. An employee who holds such a position is responsible not only for the correct, but also timely movement of the network, generation of reports, calculation and payment of taxes, and maintaining financial discipline.

Since a certain time, the law says that the status of the chief accountant has changed slightly. Adoption of mandatory measures for the use throughout the country of federal laws and other normative acts that determine the quality of legal coordination of labor of certain groups of workers. In our time, regarding the service of the chief accountant, such legislation is determined by the federal law “on accounting”.

In his work, the financial director constantly communicates and interacts with other top managers of the company, with external business partners, investors, and the chief accountant with the head of the company, his subordinate accountants and representatives of external control and supervisory organizations (tax, funds, statistics, etc.) .d.). The chief accountant is always the financially responsible person in the enterprise, and may be subject to administrative penalties from regulatory authorities, but the financial director is not always. If an enterprise simultaneously has the positions of a financial director and a chief accountant, then, as a rule, they are not subordinate to each other, but both report to the first head of the company.
Their job responsibilities are clearly demarcated and do not coincide.

Subordination of the chief accountant

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A selection of the most important documents upon request Who does the chief accountant report to (regulatory acts, forms, articles, expert consultations and much more). Articles, comments, answers to questions: Who does the chief accountant report to? Guide to taxes. Practical guide to tax audits However, earlier the Federal Antimonopoly Service of the Moscow District, in Resolution No. KA-A40/4842-03 dated July 18, 2003, indicated that taxpayer employees can act as witnesses.
This also applies to employees who hold significant positions. For example, deputy chief accountant. The employees of the taxpayer being audited are not interested because they are not subordinate to the tax authority and cannot influence its actions.

• Preparation and submission of financial statements;
• Control over compliance with legislative norms regarding the performance of business transactions at the enterprise;
• Control over the correct and timely calculation and payment of wages to employees;
• Accounting for assets and property of the company;
• Control over receivables and payables;
• Ensuring interaction between the enterprise and banks;
• Internal financial control at the enterprise;
• Control over the timeliness of the transfer of taxes and other obligatory payments to the budget and extra-budgetary funds;
• Ensuring financial document flow in the enterprise and monitoring the safety of financial documents.

The chief accountant is given the right of second signature, with which he signs statements, bank documents and much more.

Can the chief accountant report to the deputy manager?

The financial director may or may not be the financially responsible person, and may or may not be granted the right of first or second signature on company documents. Position “Chief Accountant”. The chief accountant is the head of the entire accounting department of an enterprise - a department of the company whose functions include conducting all financial transactions and controlling them. This position also reports directly to the head of the company.
An accountant can be the “chief”, even if he is the only one in the enterprise. The signature of the chief accountant on many documents (for example, on payment documents) is as necessary as the signature of the director - without it the document will be considered invalid.
He also has the right to issue orders that are binding on subordinate accounting employees. The chief accountant at an enterprise is always a financially responsible person, and when conducting tax audits or identifying any violations in the company's reporting, an administrative fine may be personally imposed on him, and in some cases he may even be subject to criminal liability. What is the difference between a financial director and a chief accountant? Now let's highlight the key differences between a financial director and a chief accountant.
In short, they all come down to the level of competence in managing the finances of the enterprise - the financial director has a higher level.

Can the chief accountant report to the deputy general director?

• Distribution of responsibility between the head of the company and the chief accountant.
• Detailed problem solving process among the boss and chief accountant.
• The introduction of special qualification conditions for chief accountants of very significant organizations for the company, whose shares are quoted on the international market.
• Failure to obtain a certificate of a qualified accountant.
• The limitation in accounting is strictly for the head of the company.
Lack of separate norms The legislation clearly shows the subordination, powers, obligations and responsibilities of the chief accountant, the mandatory nature of his rules for the formation of documents of business processes and the provision of important papers and information to the accounting department for each employee of the company. The Accounting Law will not have the rules presented.

Important

Thus, the financial director can manage the company’s financial resources and make decisions about where to direct them, but the chief accountant cannot, he only carries out management’s orders in this regard. But at the same time, the chief accountant, following instructions, ensures that financial transactions are carried out in accordance with the law, do not “spoil” the reporting, comply with the overall financial strategy of the enterprise, and are carried out as competently and correctly as possible. The CFO analyzes both internal and external financial infrastructure, while the chief accountant focuses only on the internal one.

The financial director is engaged in building the most efficient financial model for the enterprise, and the chief accountant ensures that it complies with the laws and regulations of economic activity.
So, when the chief accountant shows the head of the accounting department which, according to the working structure, joins the financial block, you can:

1. Assume his obedience specifically to the finance director.
2. Rewrite the process of coordinating the decision, rights and responsibilities of the chief accountant in a local act with his usual obedience directly to the main director.

Anticipate that the chief accountant obeys:

• The chief director - on all issues that fall within his competence in the field of accounting, in other words, only his commands and requirements are needed.
• To the financial director - on the main issues that fall within the competence of the financial director.

It is worth noting that issues of obedience in the service are not indicated by a change either in work work or in any other provisions of the employment contract, which means that the permission of the chief accountant for their transfer to work is not necessary.
Today we will talk about the differences between the positions of financial director and chief accountant in an enterprise. It happens that one company has both of these positions, sometimes only one of them. In some ways they are similar, but there are still significant differences, which I will discuss below.

After reading this article, you will learn who the financial director is, who the chief accountant is, what they do, and what their job responsibilities are. So, first things first. Position “Financial Director”. The financial director is a management position (as is already evident from the name), one of the leading TOP managers at the enterprise, most often he is a member of the Board of Directors, that is, he is a person capable of influencing key decisions in the company’s development strategy.

The financial director is directly subordinate to the general director (president) of the company.