The prestige of the organization if there is no chief accountant on the staff. The company does not have a chief accountant; his functions are performed by the General Director. How to properly arrange such a combination? Pros and cons of this solution

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 / RCO in the Register of receipts and expenditures cash documents form No. KO-3 (No. KO-3a) from Regulation No. 148 .

If the position " Chief Accountant" v staffing table the enterprise is absent, then the implementation 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 such an accountant's signature on the financial and economic documents of the enterprise) ...

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

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

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

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 the 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 the 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 assume the obligation to sign the PKO / RKO for the chief accountant... And put two signatures in the RSC.

All Russian organizations are required by law to maintain accounting records. Does this mean that every organization should have an accountant on its staff? No, it doesn't mean there are other options. Details are in our article.

Is an accountant required in LLC

Let us refer to Article 7 of Law No. 402-ФЗ dated 06.12.2011. "On accounting", which regulates the rules for organizing accounting.

According to this article, a leader has three choices:

1. To charge the chief accountant or another employee of the organization with the responsibility for maintaining accounting. With the exception of credit institutions- it is the chief accountant who should be responsible for their accounting.
2. Conclude an agreement for accounting services with a specialized organization or with a private specialist. In this case, the performer-individual must comply with the requirements of paragraph 4 of Article 7 of the same law, and the performer-organization must have a specialist in the staff who meets these requirements.
3. Work without an accountant and do accounting on your own, but only if the organization maintains accounting in a simplified form and submits simplified reporting, that is, it belongs to the category of small businesses.

As you can see, the law does not oblige you to have a full-time accountant. LLC without an accountant is not a violation. The organization itself decides whether to hire a staff accountant or outsource this function.

Staff accountant or outsourcing

Many businessmen, by inertia, continue to believe that a full-time accountant who sits by his side is more convenient and reliable.

The arguments in favor of a full-time accountant are usually:

1. He is always there, you can turn to him at any time, so the work is going faster.
2. He can be burdened with additional work within his working hours (and sometimes outside), even if this work is not directly related to his duties.
3. It's easier to trust your person, he is more concerned about the well-being of the company.
4. His specialist can conduct double-entry bookkeeping and cover up the "sins" of the management.

If we operate with bare facts, then it turns out that “convenient” is not equal to “effective” and “profitable”.

All of these problems can be avoided by shifting accounting functions and responsibility for the outsourcing company.

Often, businessmen simply do not fully understand what outsourcing is. For them, this is just some kind of third-party office where you need to send documents, with which it is difficult to contact and from which you need to wait a long time for a result. Therefore, they choose the usual option - an on-staff accountant. Until they run into problems.

We will tell you what modern outsourcing is and why it is more profitable.

Benefits of accounting outsourcing

Let's start with the most obvious - you save money.

Let's calculate how much it costs one qualified accountant.

For example, your accountant receives 50 thousand rubles net, that is, after deduction of personal income tax... To do this, you must charge him 57,471 rubles.

In total, in order for an employee to receive 50 thousand rubles in his hands, the company must fork out for 74 827 rubles.

Now let's take a look at the approximate price list of 1C-WiseAdvice:

Accounting services for an organization with a turnover of 25 to 50 million rubles per year will cost about the same amount.

For example, we took a relatively small salary for a good specialist. If you pay an accountant from 70 to 100 thousand "clean", and for big cities this is the norm, then the costs of the company only for salaries will already be in the range of 100-150 thousand rubles.

This is a calculation for only one specialist, and, as a rule, you need several of them: a specialist in taxes, wages, production accounting, etc.

In addition, we did not take into account other costs:

1. For equipping the workplace with furniture and appliances.
2. For software for an accountant.
3. For professional development and professional literature.

When all these costs are taken into account, the monthly cost is even higher.

You only pay to the outsourcing company fixed amount under contract. Selection and training of specialists, taxes for employees, salary indexation, technical equipment and software are not your concern. At the same time, not one multi-site employee works for you, but a whole staff of narrow specialists, including a specialist in taxes, production accounting, calculation wages, foreign economic activity, lawyer, etc.

In addition to the financial side, there are other advantages that often go unnoticed.

The qualifications and quality of work of outsourced employees are higher

Why are we talking about this so confidently? Judge for yourself. If an outsourced accountant does not work well and the client refuses our services, our reputation will suffer, the flow of clients will decrease and profits will fall. And if the accountant also "messes up" so that the client incurs losses, we will compensate them at our own expense, because this is provided for by the contract.

Naturally, this is unprofitable for us, so we meticulously select employees, test them, and then strictly monitor the quality of their work. We also pay them well, so only the best work for us.

Responsibility of 1C-WiseAdvice to clients is insured for 70 million rubles. The policy includes an extended list of insured events.

But recovering losses from a full-time accountant is much more difficult, and often simply impossible. If it is possible to recover part of the salary from him by a court decision, the losses will have to be reimbursed for a very long time.

Outsourced accounting works without interruptions and disruptions

If a full-time accountant falls ill, he will not come to work, because he has the right to do so. We are not. Our employees are people too. They get sick, rest, go on vacation, etc., but you do not know about this and this does not affect the work under the contract. If our employee is sick, it is not your concern who will do his job.

Only part of the functions can be outsourced

For those who do not want to abandon the usual option, when the accountant is at hand, there is an option to outsource only certain areas of the accounting department that cause difficulties or for which there are no specialists.

The functions of the chief accountant can be transferred to outsourcing, and the routine and daily workflow can be left to regular employees. Or, on the contrary, to retain only the functions of the chief accountant, transferring everything else to outsourcing.

Instead of "black bookkeeping" - legal ways of saving

The outsourcing company will not conduct double-entry bookkeeping and cover up fraudulent schemes, but this is not necessary. Laws are violated due to lack of knowledge and experience. There are many legal ways save company money and pay less taxes.

These and other advantages have already been appreciated by our clients who came to accounting services in 1C-WiseAdvice, among which are world-renowned companies.

Order service

The new law on accounting does not say about the obligation of the chief accountant to sign monetary documents... Can the director of our organization issue an order that only he himself will sign the cash documents? If we do not have the right to formalize "incomers" and "consumables" in this way, then what liability is provided for a violation?

The director is not formally entitled to issue such an order. But if he does this, and there are no signatures of the chief accountant in the cash documents, there should still be no fine for such a violation.

The previous law on accounting equated monetary and settlement documents, in which there is no signature of the chief accountant, to invalid and prohibited to accept them for execution (clause 3 of article 7 of the Federal Law of November 21, 1996 No. 129-FZ). In the Federal Law of 06.12.2011 No. 402-FZ "On Accounting" (hereinafter - Law No. 402-FZ), which entered into force on January 1, 2013, there is really no similar rule. But this in itself does not yet allow you to draw up cash documents in an arbitrary order.

By general rules shape primary documents approved by the head of the organization (part 4 of article 9 of Law No. 402-FZ). However, this does not apply to documents, the forms of which are established by the authorized bodies in accordance with and on the basis of other federal laws, including cash documents (information of the Ministry of Finance of Russia No. PZ-10/2012). Therefore, the income cash orders it is necessary to draw up only on unified form KO-1, and cash outflow vouchers - according to the KO-2 form (approved by the decree of the State Statistics Committee of Russia dated 18.08.98 No. 88). These forms provide a signature line and full name of the chief accountant.

The peculiarities of drawing up cash documents are enshrined in the Regulations on the procedure for maintaining cash transactions(approved by the Central Bank of the Russian Federation on 12.10.2011 No. 373-P, hereinafter - Regulation No. 373-P). According to clause 2.1 of Regulation No. 373-P, cash documents of a legal entity are drawn up:

Chief Accountant;

An accountant or other employee (including a cashier), determined by the head in agreement with the chief accountant by issuing an administrative document;

Manager (in the absence of a chief accountant and accountant).

In this case, the cash receipt order is signed by the chief accountant or accountant, and in their absence, the head, cashier. A cash outflow order - the head, as well as the chief accountant or accountant, and in their absence - the head, cashier. In the case of conducting cash transactions and drawing up cash documents by the head, cash documents are signed by the head (clause 2.2 of Regulation No. 373-P).

As you can see, not only the chief accountant can draw up cash documents, but also an accountant or cashier, if the director authorizes him to do so by his order. But the signature of the chief accountant may be absent in these documents only in two cases. Firstly, if there is no chief accountant in the staff and therefore the manager himself draws up cash documents. Secondly, if instead of the chief accountant, an accountant signs them. From this we can conclude that Regulation No. 373-P does not allow your manager to issue an order that he himself will sign the receipt and expense cash orders and the signature of the chief accountant is not needed there.

If the director issues such an order and the cash documents contain only his signature and the signature of the cashier, there should still be no fine. Administrative penalty in the amount of 40,000 to 50,000 rubles. for legal entities and in the amount from 4000 to 5000 rubles. for officials provided for violation of the procedure for working with cash and the procedure for conducting cash transactions, which is expressed in:

Cash settlements with other organizations in excess of the established size;

Non-occurrence ( incomplete posting) to the cash desk;

Failure to comply with the procedure for storing free funds;

Accumulation of cash at the cash desk in excess of the established limits (part 1 of article 15.1 of the Administrative Code of the Russian Federation).

As you can see, the list is closed, and it does not indicate a violation of the order of registration of cash documents. This means that the tax authorities during the audit do not have the right to fine the company and its officials for the fact that there is no signature of the chief accountant in the incoming and outgoing cash orders.

True, the presence judgments on this issue suggests that in practice the likelihood of a fine is still not excluded. But the judges are on the side of the companies (decisions of the Federal Antimonopoly Service of the North-West District of 02/07/2011 No. A52-2365 / 2010, of the West Siberian District of 02/05/2009 No. F04-491 / 2009 (20357-A03-3), of 01/29/2009 No. F04-374 / 2009 (20085-A03-29)). The arbitrators in these decisions came to the conclusion that errors in the execution of cash receipts do not form an objective side administrative offense, under Part 1 of Art. 15.1 of the Administrative Code of the Russian Federation. True, at that time the old Procedure for conducting cash transactions, approved by the Central Bank of the Russian Federation on September 22, 1993, No. 40, was in force. But in this case it is not important. Indeed, clause 13 of this document also stated that cash receipts must be signed by the chief accountant. And the wording in Part 1 of Art. 15.1 of the Code of Administrative Offenses of the Russian Federation since then also remained the same.

From four months to six months Up to 24 months Up to 36 months 199 part 2

–––– Up to 72 months Up to 36 months 199.1

• wages for 12 months.

From four months to six months Up to 24 months Up to 36 months 199.1 part 2

• salary for 24 months.

• salary for 60 months.

- Up to 72 months Up to 36 months 199.2 200 Salary for 18 months

• salary for 36 months.

- Up to 60 months Up to 36 months The chief accountant can be involved in tax liability... It is prescribed in the Tax Code of the Russian Federation.

Criminal liability of the chief accountant

Note Criminal liability for tax evasion can only be threatened if the company “intentionally” has not paid to the budget for 3 consecutive years large sum(Article 199 of the Criminal Code of the Russian Federation): (or) in aggregate more than 2 million rubles. provided that the share of unpaid taxes exceeds 10% of taxes payable for this period; (or) more than 6 million rubles. Keep in mind that cases of criminal prosecution of chief accountants are extremely rare.

Since the accused for tax crimes are mainly the heads of organizations (Clause 1 of Art. 6, Art. 18 of Law No. 129-FZ). And it is better for them to shield the chief accountant, since for the commission of a crime by a group of persons by prior conspiracy, the punishment is more severe (Part 2 of Art.

199 of the Criminal Code of the Russian Federation). A separate agreement on full financial responsibility is not for the chief accountant. The chief accountant came to us to get a job.

What the accountant is responsible for - penalties and fines

Info

Failure to submit or delay in submitting a declaration or settlement of RUB 300 - 500 Failure to provide information to the tax authority or non-budgetary fund necessary for them to control the payment of taxes and contributions, as well as the correctness of payment of benefits Failure to comply with the procedure or deadlines for submission of accounting and reporting forms for currency transactions 4-5 thous.

Attention

Gross violation of accounting rules and accounting presentation 2 - 3 thousand rubles. Violation of cash discipline 4-5 thousand rubles. 2 months the Chief Accountant can also bear criminal responsibility (Article 18 of Law N 129-FZ; p.

Clauses 7, 17 of the Resolution of the Plenum of the Armed Forces of the Russian Federation of December 28, 2006 N 64), for example, for tax evasion by an organization (Articles 33, 34, 199 of the Criminal Code of the Russian Federation).

Accountant's responsibility

An employee, having not received the due funds, has grounds for contacting the Labor Inspectorate. After this appeal, checks are initiated in the organization.
If during the inspection violations were identified, fines are issued. A specific person, including the chief accountant, can be obliged to pay a fine.
Consider who exactly will be responsible:

• If the salary was not paid due to the fact that there are no funds on the organization's account, the responsibility rests with the head of the enterprise.
• If there are funds on the account, this is considered evidence of the delay in money due to the fault of the chief accountant. Accordingly, he will be held accountable.

In this case, administrative responsibility in the form of a fine is usually imposed. Responsibility for non-payment of taxes For non-payment of taxes, the chief accountant will face criminal or administrative punishment.

What a HR officer should know about the responsibility of a chief accountant since 2016

Is it possible to foresee that I, as the chief accountant, will not bear any responsibility? If so, in what document should this be written so that the tax and other authorities do not have any questions for me during the check? Please note that the chief accountant, according to the Accounting Law, is responsible (Clause 2, Article 7 of Law N 129-FZ) for maintaining accounting, as well as for the timely presentation of a complete and reliable accounting statements... And overlap with an employment contract or job description you cannot do this standard of the Law. Therefore, if your position is called "chief accountant", then you will bear full responsibility for "accounting" violations. And it does not matter how you agreed with the director. At the same time, the obligation, for example, to keep tax records, submit declarations and calculations, calculate taxes and insurance premiums are not assigned to the chief accountant by the Law on accounting.

When does the criminal liability of the chief accountant arise?

Material liability agreement with the chief accountant Resolution No. 823 contains a list of positions with which liability agreements are concluded. The chief accountant is not on the list. In addition, within the meaning of Article 243 of the Labor Code, the condition on full refund losses to the firm must be contained in employment contract chief accountant.
it is important not to assign responsibility to the chief accountant with a separate agreement. However, if the financier also works part-time as a cashier, a liability agreement with the chief accountant, a sample of which can be found here, can be drawn up. The form of the contract was approved by Resolution No. 85. Responsibility of the chief accountant after dismissal According to the provisions of Article 392 of the Labor Code, a company can recover losses from the chief accountant even after his dismissal.
The article sets the deadline for going to court: a year from the moment the damage was discovered.

Chief accountant: responsibility of the chief accountant

Responsibility of the chief accountant for false information The chief accountant may be held administratively liable if his employment contract stipulates the obligation to keep accounting and prepare reports. For example, if the tax amounts in the financial statements are reduced by 10% of the actual size, or a feigned financial transaction has been made, Article 15.11 applies. Administrative Code(a fine of up to 10 thousand rubles).

And under Articles 15.5 and 15.6 of the Administrative Code, the chief accountant may be fined 500 rubles for violation of the cash regime or failure to submit a declaration (for each case). The chief accountant can be brought to criminal responsibility only if it is proved that he is personally guilty of non-payment large sums taxes (more than 6 million rubles) or in the distortion of the amount of fees for this difference. Under article 199 of the Criminal Code, he faces a fine of up to 300 thousand rubles, arrest or imprisonment for up to two years.

What is the responsibility of the chief accountant

• organization information support on costs, preparation of estimates;
• ensuring the payment of taxes and other contributions to the budget;
• analysis and formation of tax policy;
• audit;
• ensuring cash discipline (drawing up estimates, writing off shortages, counterparties' debts, minimizing taxes);
• participation in the execution of audits (preparation of documents to the court for shortages, spending of funds);
• ensuring the delivery of tax reports;
• ensuring the correct storage of documents or transfer to the archive;
• organization of advanced training for accounting staff.

it is important in small firms there may be one accountant on the staff, in which case, his employment contract should contain all responsibilities (for example, calculating and issuing salaries, preparing tax payments, etc.).

Responsibility of the chief accountant from 2017-2018

Labor Code of the Russian Federation. For non-transfer of alimony Incorrect calculation of alimony or non-transfer of alimony threatens the chief accountant not only with administrative but also criminal liability. According to the law, for such a gross violation, a fine of 15,000 - 20,000 rubles is envisaged, if the court proves the employee's guilt in full, then the amount of the fine reaches 200,000 rubles up to imprisonment for a period of 2 years.

Financial responsibility of the chief accountant If the chief accountant, in accordance with the duties prescribed for him, interacts with monetary or material assets, then full financial responsibility can be established for him. At the same time, it is necessary to prescribe such responsibility for the chief accountant in the employment contract. In the event of a loss event, the degree of involvement of the accountant is determined.

• criminal - under Articles 199 and 199.1 of the Criminal Code of the Russian Federation for evasion of transfer tax amounts, for failure to fulfill the functions of a tax agent.
What violations and errors are liable for? According to the requirements of the law, the accountant is responsible for:

• For errors in accounting;
• Violations in the conduct of income and expense transactions;
• Inconsistent bank reconciliations;
• Violation of the write-off rules;
• Formation of accounting reports with errors;
• Incorrect payroll;
• Tax offenses.

Criminal liability for tax offenses If the company does not pay tax payments, then the responsibility for the chief accountant and director of the company for tax violations comes.