In any organization, the execution and documentation of financial transactions is the most important component of all business processes. The functions of the chief accountant are key in many ways. This is a person related to the “holy of holies” of the financial and economic activities of the enterprise. Therefore, despite the fact that from the point of view labor legislation This is an employee just like everyone else, parting with him can be associated with many problems and difficulties for the business owner.
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What are the features of releasing the chief accountant from his position, what special grounds exist for this, how to minimize the risks of a change key figure for organization, we will tell you in this article.
Features of the dismissal of the chief accountant
The responsibilities of the chief accountant differ sharply from the range of activities of other employees, therefore the appointment and dismissal of a second person after the management has a number of features.
- In addition to the provisions of the Labor Code of the Russian Federation, labor Relations with the chief accountant are considered by Federal Law No. 129 “On Accounting”.
- The chief accountant reports directly to the general director, who accepts final decision about dismissal and is responsible for the entire procedure.
- To test the competence of this important employee, a period has been set longer than for others: the trial period can last up to 6 months (Part 5 of Article 70 of the Labor Code) without taking into account sick leave and vacations. During the test, the dismissal procedure is simplified.
- There is no need to rush to hire an accountant on a permanent basis: the law allows you to enter into a fixed-term contract with him. At the end of its validity, a decision is made - to part ways, since the document has expired, or to continue cooperation.
- Everything related to financial responsibility must be fixed in advance (in the text of the employment contract or a separate document).
What to base the dismissal on?
According to the Labor Code, the end of cooperation with the chief accountant is exactly the same as with another employee. However, in addition to the articles of the Labor Code, federal laws provide some grounds specific to key positions such as director and Chief Accountant. Let's consider all the legislative reasons for dismissing the chief accountant.
The chief accountant wants to leave on his own
An employee’s own desire is a valid reason for any dismissal. The value of an employee, financial responsibility and even a pile of unfinished business will not be able to detain the chief accountant if he decides to leave his job.
ATTENTION! Sometimes employers, wanting to protect the company, include clauses in the employment contract according to which the accountant is allegedly deprived of the right to resign during the period of unfinished reports, etc. Since the Labor Code as a legislative act takes precedence over internal documents, even after signing an agreement with such clauses, the accountant has the right to resign after working the required two weeks.
Guided by Art. 80 of the Labor Code, the accountant notifies the employee in writing 14 days in advance of his resignation. These days he hands over affairs to his successor. The manager is responsible for the acceptance of cases, as well as for all accounting (clause 1, article 6 of Federal Law No. 129). If he could not find a deputy, then he must take over the business himself, otherwise he will have to let the accountant go “as is.”
IMPORTANT! If the manager does not want to dismiss the chief accountant, refusing to sign the application and prohibiting him from registering it with the secretariat, the document can be sent by registered mail and stop working after a specified 14 days. An illegally detained work book will have to be demanded through the court.
The manager's initiative in dismissing the chief accountant
The law provides many reasons for which a manager has the right to show the chief accountant the door. Among them are those that apply to both key and ordinary employees.
- Forged documents when drawing up an employment contract.
- Expiration fixed-term contract. A warning about unwillingness to renew the contract must be provided to the employee 3 days in advance. If this does not happen after the expiration of the term, the contract automatically turns into an open-ended one.
- Failure to fulfill one’s duties or performance with violations (several times, confirmed by penalties, or once, but rudely).
- Absenteeism.
- An employee appears drunk or under the influence of narcotic or other toxic drugs.
- Reluctance to work in changed conditions, subordination or territorial location.
- Violation of the provisions of the employment contract (if they do not contradict the Labor Code of the Russian Federation).
- Inconsistency of the position identified as a result of the certification.
- Liquidation of the organization.
- Reduction in staff or numbers.
IMPORTANT INFORMATION! Retrenchment is a fairly rare reason for dismissing an accountant, because any organization needs a person to keep financial records. Only if the enterprise is very small, the director himself can perform the functions of an accountant, then it is permissible to reduce this position.
Grounds related to financial liability
The chief accountant has the right to be dismissed if it is established that he:
- committed theft, embezzlement, destroyed or damaged anything belonging to the company or other employees (the fact must be confirmed by a court or other authorized body);
- by his actions or inaction related to the maintenance of valuables, he has lost the trust of management;
- participated in making a decision that resulted in damage to the organization’s property.
Reasons related to the uniqueness of accounting responsibilities
Due to the fact that the labor functions of the chief accountant provide for exceptional awareness of all business processes, it is permissible to replace this employee if:
- the organization has a new owner (having “your own person” in a key position is the right of the owner);
- the owner wants to change the organization’s property and persons in key positions;
- The chief accountant divulged a secret protected by law.
NOTE! Information that is in constituent documents, as well as submitted reports, cannot be considered secret. Therefore, information about the movement of money is not recognized by law as a trade secret, and if the accountant spilled the beans about this, dismissal on this basis is unacceptable.
How to transfer business into new hands
The management must think over the mechanism for transferring accounting responsibilities even before it comes in handy, because the work of the accounting department should not be interrupted. This procedure is not stipulated by law, but usually the procedure for transferring cases is initiated by an order of the director, drawn up in free form.
This document must provide for the possibility of dividing the responsibility of the dismissed and new accountant. The text of the order must indicate:
- the basis for the transfer (dismissal article);
- deadlines for review and transfer of cases;
- composition of the commission carrying out the inspection;
- personal data of the receiving person;
- signatures of the parties, seal of the organization.
To whom should it be conveyed?
Cases are taken over by the future chief accountant selected by management. In large companies staffing table the position of deputy chief accountant is provided, which is very convenient in such situations. If a new employee has not been found, the director can appoint a temporary deputy or take over the work himself.
Checking cases
Before transferring affairs, the boss has the right to conduct a large-scale analysis of all accounting activities, check the maintenance of financial records, make an inventory of funds and an inventory of valuables.
Particular attention should be paid to the following points of accounting papers:
- accounting of finances, cash;
- government payments;
- inventory total;
- obligations to counterparties.
The director can carry out the audit on his own or invite a third-party auditor. If the results of the audit reveal violations on the part of the accountant, he faces administrative liability, including criminal liability, as well as financial liability, collected in accordance with the law.
What to convey?
The concept of “cases” subject to transfer refers to business documentation and attributes under the jurisdiction of the chief accountant:
- balance sheet and cash reports;
- documents of structural units;
- bank papers;
- archival documents valid for up to 5 years;
- safe key, seal.
Upon completion of the process, an act is drawn up, which reflects the state of the accounting documents and records the position Money on the date specified in the resignation letter.
Sample act of acceptance and transfer of cases
We present to your attention a screenshot of the act of acceptance and transfer of cases. The same document, but in the format .doc available for download from the link at the top of this page.
If there is a “change of composition” in the company, i.e. one employee quits and a new one takes his place, then the papers must be transferred to in the prescribed manner. This involves not only verbal explanations and the transfer of documents, but also the signing of the necessary documentation.
In what cases, upon dismissal, is an act of acceptance of the transfer of affairs drawn up?
The company has no right to detain a resigning employee. A competent employee may be appointed who will accept the documentation and subsequently transfer it to the newcomer.
In addition, there are two more reasons why drawing up such an act is mandatory.
- Termination of the activities of an employee who participates in the management of the enterprise or has access to the financial, accounting or tax documentation of the company, monetary documents, seals, strict reporting forms, etc.
- Dismissal of the financially responsible person.
IMPORTANT! The acceptance and transfer of cases must be carried out in the presence of other employees of the enterprise, i.e., in the presence of witnesses.
The act must be drawn up in in writing. It must contain the signatures of both parties, otherwise if any controversial situations it will be impossible to make a claim against a resigned employee.
Read also: Details about the payment of severance pay to disabled employees after dismissal
Case transfer process: step-by-step instructions
The procedure is simple:
- to start the process, it is necessary to create a commission - an order is issued indicating the chairman and its members;
- employees appointed by order are present during the transfer of cases;
- after drawing up the act, the commission members evaluate the completeness and accuracy of the information specified in the act and in the accompanying documents;
- after approval of the act, it must be endorsed by all members of the commission, the transferring and receiving parties;
- if cases are transferred directly to a new employee, then he must familiarize himself with them and put a note about this on the act.
All participants must contribute to the most efficient implementation of the referral process.
Additional documents required for drawing up the act
In order to carry out the acceptance of cases by a new employee as quickly and efficiently as possible, it is recommended to develop local regulations that would describe this procedure. Such documents include:
- regulations on the procedure for accepting and transferring cases;
- provision on financial liability;
- inventory procedure.
It is possible to issue local administrative acts that contain the regulation of document flow processes at the enterprise.
An inventory may be attached that reflects the correct handling of the transferred by the responsible person. For example, for monetary documents, not only their presence and condition are taken into account, but also the official papers of the enterprise, which indicate the rules for their acceptance, storage and registration.
Read also: How to notify the employment service if there is a reduction in staff?
What is indicated in the transfer act
The law does not establish a uniform form for the act of transfer of cases. But there is a list of information that should be contained in it:
- Date of preparation;
- the place where the procedure takes place;
- Full names and positions of the parties;
- in the event that claims arise during the admission process, they must be reflected in the document;
- wording stating that the cases were transferred to the receiving party according to the list;
- In addition to the signatures, there should be the phrases “Deeds handed over” and “Deeds accepted.”
The inventory can be compiled in the form of a table, where in special columns the names of cases are indicated according to the nomenclature, time periods for each folder, and the number of folders in each case.
IMPORTANT! If any documents are missing, this must be reflected in the act.
In addition, the act, if necessary, indicates all shortages and damage to strict reporting forms, valuable papers, monetary documents.
The act must be signed not only by the receiving and transferring parties, but also by everyone present.
Positions in which it is obligatory to transfer affairs to a successor
A number of positions have their own lists of documents with which they are associated by type of activity. Therefore, when transferring, you must pay attention to the presence of all items.
Features of the transfer of affairs when changing the director
When there is a change in leadership at an enterprise, then new director must take over from his predecessor:
- constituent documentation;
- primary;
- in the case of conducting activities subject to licensing - permits and licenses;
- powers of attorney;
- agreements on core activities, including international ones (if any).
If the employee takes leadership position or is responsible for some property (financially responsible); upon dismissal, he transfers rights, documents, and valuables to a new employee who comes to his place. The transfer procedure itself is not prescribed by law. But the employer has the opportunity in local regulations indicate a list of positions, upon dismissal from which transfer of affairs is mandatory. It is also advisable to write down an algorithm of actions there so that no one has any questions about what and how to do.
What should an employer do?
If, according to internal LNA, an employee must transfer cases, then after receiving a letter of resignation from such an employee, you can prepare to formalize this procedure. To begin with, the employer prepares an order using, for example, our sample transfer plan upon dismissal. The main requirement for an order is that it must clearly indicate: who is transferring what to whom, and within what time frame.
The content of the plan will vary depending on the specifics of the position. If you look at the example, the chief accountant will have to give the successor a seal, passwords for reporting services, papers for material assets and fixed assets, and provide information on property obligations. When a HR specialist or lawyer leaves, the new employee will have to submit completely different papers.
Regardless of what exactly is being transferred and who is involved, upon completion of the transfer and acceptance it is necessary to draw up an act. It can be in any form, but must be signed by at least three persons: the person leaving, his successor (or other authorized person), and the manager (deputy). Such a document will further simplify the relationship between the parties to the work process, and see its sample below.
Nuances that should not be forgotten
The first thing to remember is that you cannot force a subordinate to transfer cases outside of his working hours or after dismissal. Therefore, an order on the acceptance and transfer of documents and valuables can be issued in advance, without reference to the date of hiring a new employee. Since such an internal document will be binding, refusal can be regarded as a violation labor discipline. For this it is allowed to bring to disciplinary liability. In addition, to restore documents that the employee refuses to hand over, the employer has the right to involve a third party and pay for his work. But in this case, the company’s expenses can be transferred to the person leaving, but within his limits. average monthly salary. At the same time, delay the payment of the remaining amounts due or the issuance of work book prohibited by law.
One more point: you cannot force a future employee to participate in the process if an employment contract has not yet been concluded with him. If possible, you can accept a person temporarily for a vacant position (must be related to the position that he will later occupy), while clarifying that he is required to participate in the hiring and transfer process.
What to do if an employee quits but did not transfer anything? Since such a procedure is not provided for by law, there can be no sanctions against the quitter. Therefore, one option is to make an inventory of existing papers and valuables when a new employee arrives. This will at least remove responsibility from again accepted person and will confirm that his predecessor did not perform his official duties properly.
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To delineate the areas of responsibility between the dismissed employee and his successor in the position, the employer initiates the execution of an act of acceptance and transfer of cases upon dismissal.
If violations are subsequently discovered that date back to the day the act was signed, new employee will not be held responsible for the mistake - the blame lies entirely with his predecessor. Despite the fact that the template of the act and the procedure for its preparation have no legislative regulation, it is better not to ignore this document.
When is a transfer deed needed?
Let's start with what the act records:
- current state of the workflow;
- percentage of completion of certain tasks;
- volume of valuables and documents in storage.
The transfer of affairs is carried out from the dismissed employee to the person hired for the released position. If an expert on this workplace not found, a sample act of acceptance and transfer of cases upon dismissal is drawn up with the participation of the employee who is appointed temporarily acting for the vacated position.
Let us list the advantages of transferring cases by deed:
- the work process does not stop;
- a new specialist and his employer can objectively assess the amount of daily work;
- distribution of responsibility over time for the period of work of the previous specialist and the time of employment of the new employee;
- employees know that the results of their work will be checked and evaluated even if the contract is terminated, so they strive to perform their duties efficiently.
If the employment contract with the chief accountant is terminated, it is necessary to create a commission to verify the financial statements. It is headed by the head of the company. An inventory must be taken material assets to ensure the accuracy of accounting data.
When dismissing financially responsible employees, it is necessary to coordinate the transfer of affairs with the chief accountant to minimize the risk of untimely identification of shortages of material assets.
How to transfer cases
The start of the procedure for transferring cases and documentation is given by the head of the enterprise. For this purpose the director:
- prescribes in the order the purposes for receiving and transferring cases;
- appoints responsible persons;
- establishes a time frame for the entire range of activities.
At the initial stage, a commission is created and its chairman is approved. The commission may include administrative employees, an economist, an accountant, a technician, an engineer and other specialists, depending on the position of the dismissed employee.
All members of the commission must be present at the time of the inspection. In the absence of even one person, the act of acceptance and transfer of documents upon dismissal (see sample at the end of the article) will be considered invalid. The act form must include the following information:
- employer's name;
- title of the document indicating the date the form was drawn up;
- number assigned to the act;
- a list of documents supplementing the contents of the act;
- identification of the party transferring the affairs and the employee accepting the position and material assets.
Since the form of the document is not unified, the act has an arbitrary structure. It is usually prepared on A4 sheets. The document must be certified by all participants in the inspection and acceptance and transfer of cases.
If the dismissed person refuses to include part in the inventory and transfer to the successor working documentation, the employer has the right to hold such a specialist financially liable or impose disciplinary action. Here is the algorithm of actions, if necessary, to begin a check to accept cases from a dismissed specialist:
- issuing an order on the acceptance and transfer of cases and conducting an audit;
- inventory of documentation;
- checking reporting for accuracy and objectivity (the correctness of the data can be assessed by third-party experts);
- transfer of valuables and documents according to the inventory;
- registration and signing of the transfer and acceptance certificate.
Especially for our readers, our specialists have prepared a sample act of acceptance and transfer of cases upon dismissal. The chief accountant, HR officer or manager can be fired using this template, which can be downloaded for free at.
When leaving the enterprise of some categories of employees, it is necessary to form act of transfer of affairs upon dismissal. These categories include all kinds of financially responsible persons, for example, the chief accountant. And then the head of the enterprise faces the problem of how to draw up a transfer act when dismissing an employee?
Act of transfer of cases
The legislation does not separately regulate the issue of how to draw up an act of transfer of affairs upon dismissal and what documents need to be prepared for this. Therefore, the head of the enterprise himself decides how to organize this process. However, practice shows that it goes through the following stages:
An order is drawn up on the transfer of cases upon dismissal.
Conducting an inventory of accountable documentation.
Checking documentation.
The transmission itself.
Drawing up an act of transfer of cases and acceptance of documents.
If an employee has already been hired for a vacant position, the transfer is carried out to him, and if not, then to another authorized employee or the head of the enterprise. And when a new employee is hired, then on the very first day all matters are transferred to him.
Act of transfer of affairs upon dismissal compiled by members of a specially created commission, which is approved through the issuance of a separate order. The act of transfer of cases itself must necessarily have a list of names of commission members compiled in alphabetical order, as well as a description of the entire process of recording cases and their transfer. This document may have various additions that are necessarily attached to it. It must be signed by all participants in the process, including all members of the commission. The number of copies depends on the number of parties involved. After drawing up and signing the act of transfer of affairs upon dismissal is given to the head of the enterprise for approval.
Additional documents
The formation of an act of transfer of affairs upon dismissal is accompanied by the preparation of a number of additional documents. For example, an order to transfer cases, a list necessary documents etc. However, it is not legally approved standard form its compilation. Therefore, most often the act of transfer of affairs is drawn up in the form of an accounting inventory, which records the correct maintenance of documentation, namely:
A documented enterprise accounting system.
Correctly executed accounting of the financial flow in the enterprise.
Documents confirming monetary transactions.
Correct conditions reception, registration and storage of money.
Correctly drawn up contracts and others financial documents.
Classification and condition of depreciable property.
Accounting and inventory of material assets.
Correct settlements with employees.
Timely submission of reports to the tax authorities.
Proper storage and maintaining other accounting records.
Transfer process
As noted earlier, for the process of transferring cases it is necessary to first assemble a commission that draws up and evaluates the act and its accompanying documents. After this, the document drawn up must be endorsed by all its members, the resigning employee and the one to whom the affairs are transferred. If they are not transferred to the manager, then he must separately familiarize himself with the documents and also sign them. He is also obliged to provide all conditions in advance to ensure that this process is carried out as efficiently as possible.
Order on transfer of cases upon dismissal
The documentary basis for the formation of such an act and the actual transfer process is the corresponding order. It can be either general throughout the enterprise or local - in a separate branch or structural unit.
It should reflect the reason why it is necessary to carry out process of receiving and transferring cases, as well as its terms, date, fix responsible person, composition of the commission and its chairman. This process must be completed no later than the date on which the employee leaves. Typically, during care at will, the employee works at the enterprise for another fourteen days. Within this time frame, the process described above must take place and the transfer of cases upon dismissal must be properly completed.
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