Plan for the transfer of cases upon dismissal. How to draw up an act of transfer of cases upon dismissal, a sample document. If the MOL quits

The act of acceptance of documents upon change of director is a legal document formed within the framework of corporate relations. Consider in what cases it is compiled and in what structure can be represented.

Why do I need a deed of transfer when changing director?

When changing the head of the organization, the transfer of documents previously held by the previous director is a typical procedure that flows from the logic of corporate legal relations. As a rule, we are talking about the originals of the relevant documents, and if the previous manager does not transfer them to a new one, it is extremely difficult to restore them in many cases. Especially if these are documents related to the following categories:

constituent (registration);
primary
power of attorney;
international treaties.

The fact of the transfer of these sources is recorded in a separate act of reception and transmission of documents when changing the director of the organization. It is compiled in 2 copies.

These instances can subscribe:

1. Former (leaving) and the new leader.

But in this case, a problem may arise: from the moment of transfer of the documents, the resigning manager may lose actual access to the necessary information and will not be able to fully perform still relevant duties.

2. Former (resigning) leader and his deputy (staff or appointed).

In this case, the acting director may request the necessary information from the deputy, who will have access to the documents. After the new director comes to work, the deputy can immediately transfer the documents received to him (alternatively, using an act similar in structure).

If necessary, the act may be supplemented by various applications, for example:

photocopies of the most important documents (they can also be certified by the sending and receiving parties);
inventories of documents (respectively, in the act itself, references to inventories may be provided).

Is the former CEO obliged to transmit documents under the act?

The obligation of the director who is leaving or actually terminated his employment with the director’s company to transfer documents to the new head is not fixed at the level of industry-wide federal regulatory acts. However, this obligation is fixed:

regarding the transfer of accounting documents - the provisions of paragraph 4 of Art. 29 of the Law "On Accounting" dated 06.12.2011 No. 402-FZ.
in Art. 24 of the Law "On Banks ..." dated 02.12.1990 No. 395-1 - however, the jurisdiction of these norms applies only to credit and financial relations.
in clause 10.5 of the "Basic rules for the operation of archives", reflected in the decision of the Collegium of the Federal Archives of 02.02.2002 (mandatory for state organizations).

In addition, the Arbitration Court of the Sverdlovsk Region in a decision dated 21.01.2014 No. A60-34604 / 2013 ordered the defendant, the former head of the company, to transfer the documents entrusted to him to the new director of the organization. The court found that the requirement to transfer documents should be presented to the former general director, and when the director is changed, the seal, constituent, accounting and other documents should be transferred to the newly elected head of the organization. The appeal upheld the arbitral award.

Thus, in the local standards of the organization it is legitimate to fix the provisions governing the mandatory transfer of documents from the former head to the new.

Transferring documents by a former director to a new one: local regulations

Relevant standards can be fixed at the level of regulations, for example, the Regulation “On the transfer of documents to organizations by the executive body upon dismissal”. It is optimal if it is put into effect by order of the founder of the organization. In the considered standard, the wording may be present:

1. Securing the main lists of documents to be transferred from the former director to the new (deputy).

These lists may include, as we noted above:

constituent (registration) documents;
primary
licenses and permits;
power of attorney;
international agreements.

You can also define the following categories:

accounting documentation (that is at the disposal of the general director directly);
securities, bills and other financial documents;
certificates of ownership and other title documents;
other documents (for example, memos and memos, internal corporate reports).

2. Regulating the drafting by the director transferring his authority, an act in which, in accordance with the main lists, also established by the Regulation, documents will be transmitted.

This act, as we noted at the beginning of the article, is made in 2 copies: the first is given to the former director, the second to the new (or deputy director).

3. Regulating the addition by the director of the act of acceptance of documents by various applications.

The local norm may be supplemented by provisions establishing the official duty of the secretary of the director to assist his superior in the preparation of the act and appendices.

Act of acceptance of documents from the former director to the new: document structure

The following elements may be present in such an act:

1. The information block, which reflects:

date, place of drawing up the act;
F. I. O. of the resigning director;
F. I. O. of the new director (deputy).

2. The block, which reflects the actions certified by the act: the transfer of the leaving director and the acceptance of new documents related to the financial and economic activities of the organization.

3. A block with a list of documents to be transferred (by categories that are reflected in the Regulation).

This block is best represented in the form of a table, the columns of which reflect:

serial number of the position;
name of documents to be transferred (numbers of inventories by groups of documents to be transferred);
the number of sheets of transmitted documents (the number of documents in the inventory);
necessary notes.

4. Block with signatures:

person transferring authority and documents;
person taking authority and documents.

In some cases, this block may be supplemented by the signatures of the chief accountant and other competent persons. In addition, there is a possibility that the act will need to be certified by the signature of a notary. Consider what factors this may be due to.

Transfer of documents under the act: nuances

We are talking about the following nuances:

1. Since the retiring general director has the status of a financially responsible person (Article 277 of the Labor Code of the Russian Federation), before transferring documents he needs to take an inventory of property and papers certifying the property rights of the organization (paragraph 22 of the Methodological Instructions by order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n), for example, securities, bills.

2. Simultaneously with the inventory of property, it is useful to initiate a similar procedure in relation to all documents transferred. If any documents are missing, information about this can be reflected in the act or in a separate appendix to it (in fact, the results of an inventory of documents can be recorded in it).

3. Verification of the authenticity and completeness of the documents submitted may be carried out with the involvement of third parties, for example, chief accountant, financial director. Moreover, they can carry out these actions as members of a special commission (the procedure for convening it can also be regulated by local regulations). Other experts may be present in the commission - for example, a document manager, accountant.

It happens that the competencies of the new CEO are not enough to determine the authenticity or completeness of a financial document - in this case, you can’t do without involving specialists from the company (sometimes independent experts).

In turn, the signature on the act of the new General Director (Deputy), certifying the fact that he received documents from the former, as well as the signature of the chief accountant can be certified by a notary present.

Where can I download a sample document transfer certificate when changing director?

You can download the completed sample of the act of reception and transfer of documents when changing the head of the organization on our website.

This sample is designed for the certification of both copies of the act by the former and new general director and chief accountant of the organization. If necessary, a notary can put down his details on it.

You can familiarize yourself with other useful nuances of interaction between a private organization and a notary in the article “The Federal Tax Service explained when it is not necessary to assure the notary of the decision to increase the authorized capital”.

Summary

The CEO who leaves the company must transfer the documents entrusted to him to the new one. The procedure for this transfer can be regulated at the level of local standards (established as an obligation in credit and financial and state organizations). The main local legal act certifying the acceptance of documents upon change of director may be an act drawn up in 2 copies.

To learn more about the features of legal relations that are carried out within the framework of corporate law, you can in the articles:

“Dismissal of the CEO at his own request” ;
“Local regulatory acts familiarization sheet - sample” .

The law does not regulate the reception and transfer of cases. Each employer conducts it in 2018 at its discretion, taking into account the order that has developed in practice. The article tells how to draw up an act of reception and transfer of cases.

From the article you will learn:

How to draw up and issue a deed of transfer of affairs

It is good to take matters from the predecessor, who will explain under what circumstances the personnel documents were drawn up and help to draw up an act of acceptance of the transfer of cases of the chief accountant. But often on the first day of work, the secretary is left face to face with a pile of papers, because the former employee has already quit. Someone decides to start with an audit. Someone in a panic corrects errors in the first documents found, and then is responsible for other people's flaws. We’ll tell you how to take things right on the first working day if no one can transfer them to you.

What needs to be done first

On the first day of work, collect all available folders and documents by personnel for the current year.

Draw up an act of referral of personnel records on the date of your first working day (sample below).

In the act of reception and transfer of cases by the director, reflect the name of the documents, the period of time that they cover, the number, as well as information about the absence or damage of documents. You can leave your comments on the content and design.

When you will make an inventory, pay attention to whether the documents are correctly executed and whether they contain the information that labor legislation requires. Be sure to check the availability of all mandatory local acts of transfer and acceptance of cases established by the Labor Code and other laws.

How to check personnel documentation and fix errors

As mentioned above, check if the personnel service has mandatory documents. First of all, these are the rules of the internal labor schedule (hereinafter referred to as the PTR), employment contracts, vacation schedule, orders for personnel, etc. In order not to keep the list of documents in mind, use our check list (sample below).

Review the local acts of reception and transfer of the affairs of the chief accountant and a sample that are directly related to the labor activity of employees. They must have signatures of employees that they have read the contents the document (Article 22 of the Labor Code of the Russian Federation).

Make an inventory of not only paper, but also electronic documents, if the company has adopted electronic document management. Find out if telecommuting employees work for the company. Learn the contracts with them. The distant nature of the work must be prescribed in them (Article 312.1 of the Labor Code of the Russian Federation). If electronic documents are exchanged with remote employees, check for an enhanced qualified electronic signature.

What to look for when drawing up an act

Errors in documents

If you find errors or find that the necessary document, note this in the act of receiving the transfer of cases when changing the head. It is not necessary to draw up and approve documents with the past date or the date of the first employee's admission. By such actions you falsify data. When reviewing the documents, you will not be able to collect the signatures of the dismissed employees, and existing employees may refuse to sign the document retroactively. Therefore, draw up new documents and all corrections in old ones with the current date. At the same time, indicate the actual dates of the beginning of work, transfers, etc.

EXAMPLE

The company began operations on January 13, 2017 and from that day hired 10 people. They all continue to work. The personnel officer during employment on February 3, 2018, accepted matters and found that employees had not concluded employment contracts. The personnel officer compiled them and indicated the current date of imprisonment - February 3, 2018. But in the text the contract reflected the date of the actual start of work of employees - January 13, 2017.

Registration and storage of documents. See how it is customary to register documents with the company. If this is done in electronic form, do not be too lazy to keep registration logs in paper form and be sure to include in them a column for the signatures of employees. When checking the labor inspection, the journal will help to prove that the document really exists, it was not compiled retroactively and issued to the employee. After all, the personnel officer keeps registration logs sequentially from the beginning of the year, flashes and numbers.

To understand how personnel records are stored, check the list of cases. If it is absent, this is a signal that the storage system has not been thought out and organized properly. Therefore, after you accept the case, be sure to develop a nomenclature of cases, ensure the safety of all personnel documents in order to protect them from loss and damage. Moreover, such a requirement is established by law (Law of October 22, 2004 No. 125-FZ).

How to accept work books

First, check if you have issued an order by which the manager designates you to be responsible for maintaining work books. If this is not done, prepare an order and sign it with the head of the organization. Do this even if the obligation to work with work books is prescribed in your job description. Then proceed to accept the work books of workers.

See where the work books are kept. It must be a fireproof safe. Check the number of books with the list of employees of the organization, and also find out whether all the necessary entries have been made for the current date. Convenient work is conveniently formalized in a separate act of reception and transfer of personal files (sample below). In it indicate the full name the owner of the work book, its series and number, as well as your comments about the absence, damage, content and design the document.

Check the book of the account of the movement of labor books and loose leaves in them. It records labor books that were first issued in the organization or received from employees when hiring. The book should have a hard cover, be numbered and laced, certified by the signature of the head of the organization and sealed with a wax seal or sealed.

The act of acceptance of the transfer of cases and positions is, if, for example, the head of the department, who manages documents and things, the disappearance of which will cause great trouble for the organization, leave. It can be seals, work books of employees, confidential documents, etc. If it is necessary to transfer cases between rank-and-file workers, then it is individually decided to draw up an act or not.

To organize the transfer of affairs in the organization, a commission is created by special order (sample below). The commission draws up an act of transfer of cases upon dismissal of an employee. The strict form of this the document No, here is one of the design options (sample below). The members of the commission will not only transfer the cases to another employee, but will also witness that he accepted them and is responsible for them. If an employee falls ill, then his deputy usually takes over the affairs.

Sample. Order on the creation of a commission and the establishment of the procedure for the transfer of affairs

Sample. The act of reception and transfer of cases, documents, material assets

If you are concerned about the ethical side of the issue, then there is no need to worry: you do not intrude into the personal space of another person and do not touch personal things. A computer, a desk, a cabinet with documents, a safe are the property of the employee who is not sick, but the employer, and they are located on the territory of the employer.

Always consider the likelihood that one of the employees may not come to work tomorrow. Prepare several copies of the keys to the safe - they must be kept by specific employees. We must not allow a situation when an organization loses its seal because it is in a safe, and only one person has the key to it and he carries it with him, and from today this employee is on vacation or fell ill.

The need for the reception and transfer of cases and documents between employees arises quite often, but the mention of such a procedure in the internal documents of organizations is rare. Moreover, this issue was not adequately reflected in the regulatory legal acts regulating labor relations, although it is in this area that the problems arising from the improper registration of the transfer, transfer of cases and documents are more than relevant.

How and when should the reception and transfer of cases between employees take place? Who can participate in the process of receiving and transmitting files and documents? What documents govern the procedure for the reception and transfer of cases and documents? What are the main stages of receiving and transferring files and documents? How is the reception and transfer of cases and documents arranged? You will find answers to these and other questions in the article.

In accordance with GOST R 51141-98 "Office work and archiving. Terms and Definitions" document - this is information recorded on a physical medium with details that allow it to be identified (Section 3), a business - this is a set of documents or a document relating to one issue or area of \u200b\u200bactivity, placed on a separate cover (paragraph 71). As you can see, the “case” and the “document” are not the same thing, despite the fact that it is customary to talk about the transfer of cases as a whole. However, in situations where both cases and documents are transferred, this is not entirely correct. Therefore, in the text of the article, the phrase “reception-transmission of cases and documents” is used.

Why transfer and receive things?

Cases and documents are passed on:

so that the workflow is not interrupted;

that the duties of the absent employee are properly performed;

so that you can evaluate the amount of work of the employee receiving the case;

so that you can divide the areas of responsibility.

Basically, the need to transfer cases directly or indirectly arises in the following situations common to most employees:

holiday leave (including maternity leave, parental leave, etc.);

long business trip;

temporary disability;

transfer to another job;

dismissal (for various reasons);

in other cases, when the employee has to be absent for a long time or completely leave the organization.

Note that it is rather rare to witness a full-fledged transfer of cases and documents by a leaving employee. Even if this happens in some cases, it almost never takes shape properly.

On the one hand, why register the transfer of cases when an employee goes on vacation, goes on a business trip or is sick? Indeed, during such a temporary absence, his duties will be performed by other employees specially appointed by order of the head of the organization or in any other manner established by the organization. Imagine, for example, a situation where a secretary is temporarily absent, whose duties include:

receiving, expediting processing of incoming correspondence received through various communication channels, checking documents on paper for proper delivery, integrity of investments; registration of incoming documents in the electronic journal of the established form, sending them to the management and to the structural units of the organization;

reception of outgoing documents from the organization’s employees, verification of the correctness of their design, availability and completeness of applications, registration in the electronic journal of the established form;

the formation of cases in accordance with the approved nomenclature, ensuring their safety.

Obviously, such work should be done in a timely manner. If the organization has more than one secretary, then everything is easily solved: another secretary who performs the same duties will temporarily work with a double burden. But if there is only one secretary in the organization, then transferring files and documents is indispensable; otherwise, a person who is not fully familiar with the duties of the secretary will simply not be able to cope, because of which not only a specific area of \u200b\u200bwork, but also the organization’s activities whole.

Who usually transmits and receives business?

The initiator of the transfer of cases and documents is usually either the employee who receives them, or the head of the structural unit within which these cases and documents are transferred. They are transferred, respectively, to a temporarily absent or retiring employee, and are accepted either by a new employee or by a person specially appointed by the management.

It would seem that there is nothing complicated about this. However, in practice, there are cases when a retiring employee, due to a conflict or any other adverse circumstances, is not going to transfer cases and documents, especially if this is not his responsibility. After all, not all people quit their jobs of their own free will, not all try to maintain good relations with the leadership until the last moment. What should a new employee do in such a situation?

First of all, this fact should be recorded. act. Then the newly hired employee, in order to avoid the risk of blaming him for other people's mistakes, possibly made in documents drawn up by his predecessor, can draw up a unilateral document - inventory of accepted documents (Example 2).

note. The employee’s refusal to transfer cases and documents upon dismissal is not an occasion for the employer not to settle accounts with him and not to issue a work book - regardless of whether this obligation is fixed in the labor contract and / or job description.

EXAMPLE 2

Description of accepted documents

A list of cases and documents adopted by the corporate secretary A. Mironova

When receiving cases and documents, I revealed:

1. The original of the minutes of the General Meeting of Shareholders dated January 16, 2011 No. 1/2011 is missing; there is a copy of this document.

2. The original of the minutes of the General Meeting of Shareholders dated April 20, 2011 No. 5/2011 is missing (no copy).

This inventory confirms the acceptance of the above cases and documents as of May 3, 2012.

Corporate Secretary Mironova A.P. Mironova

Agreed:

Maslova E.D. Maslova

At what point should files and documents be transferred?

Sometimes it happens that a new employee takes matters and documents from his predecessor before going to work. Note that this is quite risky, since the new employee, having accepted the case, may for some reason not go to work. Then the logical question is: at what point should these cases and documents be transferred?

Cases and documents are transferred, as a rule, on the day of dismissal due to the fact that until the last day the employee performs his job duties. Particularly responsible employees do this gradually, dividing the process into several stages, carried out in advance, within a few days. In this case, it is better to transfer the cases not directly to the new employee, but to the person appointed by the head of the structural unit in which the employee worked. If the chief accountant leaves, then it is better to transfer the case directly to the head of the organization, since he is responsible for the correctness of the accounting.

It happens that a manager asks a retiring employee to come to the office on the day a new employee comes to work in order to transfer matters directly to him, or, conversely, a person who has not yet been hired, to come and accept matters from his predecessor before going to work. In our opinion, this is not true, since the reception and transfer of cases and documents are carried out within the framework of labor relations. Consequently, this procedure should be carried out on a working day and during working hours both for the transferring case and documents, and for the receiving one.

What is regulated by the transfer of cases?

As already noted above, normative legal acts do not regulate the issue of the transfer and transfer of cases and documents. This is not surprising, since it is impossible to prescribe a single procedure for receiving and transferring cases, because in different organizations the requirements for document circulation are different based on many factors. There are only some recommendations in this regard:

Extraction

(approved by the order of the Federal Archive dated December 23, 2009 No. 76)

III. STRUCTURE AND CONTENTS OF THE INSTRUCTIONS FOR BUSINESS

3.1. General Provisions

[...] The paperwork instructions provide that:

[...] when going on vacation, on a business trip, during illness, or in the event of dismissal and relocation, employees are required to transfer all documents they have to the employee responsible for the office work of the structural unit or to another employee as directed by the unit head when dismissing the employee or transfer by service, the transfer of documents and files is carried out under the act.

However, in spite of the absence of legislative rules for the reception and transfer of cases, the organization can independently establish them in local regulations, taking into account the specifics of the activity, the number of employees, their duties, responsibilities, and other factors affecting the need for the reception and transfer of cases and documents in order to avoid their loss and loss. In this case, compliance with the procedure for the transfer of cases will be mandatory for all employees who are familiar with this local regulatory act in the prescribed manner under a personal signature.

Provisions for the reception and transfer of cases and documents may be included:

in the instruction on office work:

staff regulations;

internal labor regulations;

regulations on a specific structural unit, etc.

In addition, the obligation to transfer and / or receive cases and documents in special cases is recommended to be fixed in the job description and / or employment contract.

If the organization does not have at least some mention of the need for receiving and transferring cases in local regulatory acts, then in specific cases this can be provided for in an order (Example 3) or order.

EXAMPLE 3

Order on the organization of the reception and transfer of cases and documents

Closed Joint-Stock Company Metropol Invest

ORDER

04.16.2012 No. 10-K

On the organization of the reception and transfer of cases and documents

In connection with the dismissal of Smirnova P.T. as corporate secretary on April 30, 2012

I ORDER:

1. Corporate Secretary P. Smirnova to transfer, and to the deputy chief of chancellery Maslova E.D. to accept cases and documents under the Acceptance and Transfer Act of files and documents in the office building by April 30, 2012.

2. To approve the form of the Act of acceptance of transfer of cases and documents (Appendix 1).

3. For the proper verification of the transferred cases and documents and participation in their transfer, create a commission consisting of:

chairman - Head of Human Resources Zhurkova N.G.

members of the commission:

chief Accountant Makarova N.T.

head of Chancellery Petrova M.I.

head of the Legal Service Makarov A.D.

4. Secretary Mikhalchenko P.I. bring this order to the attention of the persons specified in clauses 1 and 3 of the order, under a personal signature no later than one business day from the date of issuance of the order.

5. I control the execution of this order.

Ground of decision: dismissal of P. Smirnova from 04/16/2012

General manager Skvortsov A.I. Skvortsov

Familiarized with the order:

Head of Human Resources

Zhurkova N.G. Zhurkova

Chief Accountant

Makarova N.T. Makarova

Head of Chancellery

PetrovaM.I. Petrova

Head of Legal Services

Makarov HELL. Makarov

Deputy Head of Chancellery

Maslova E.D. Maslova

Corporate Secretary

Smirnova P.T. Smirnova

The procedure for the transfer and reception of cases and documents

As already noted above, the procedure for the transfer and reception of cases cannot be uniform for all organizations. However, in order to present a sequence of actions for the transfer and reception of cases and documents, we conditionally divide this process into 3 stages.

■ Stage 1: verification of files and documents.

Note. Accepted cases and documents in their form and content must comply with applicable law, including in the field of paperwork and document management.

■ Stage 2: preparation of cases and documents for transfer.

■ Stage 3: execution of the transfer and acceptance of files and documents.

Mandatory details of the act

In accordance with the recommendations of GOST R 6.30-2003 “Unified documentation systems. The system of organizational and administrative documentation. Requirements for paperwork ”, as well as the practice of drawing up acts in organizations for the act of receiving and transmitting documents usually use a form with the following characteristics:

a4 format (210 × 297 mm);

each sheet of the document must have margins of at least: 20 mm - left; 10 mm - right; 20 mm - top; 20 mm - bottom;

from white paper or light-colored paper;

page orientation - portrait;

if the act has two or more pages, the second and subsequent pages are numbered (page numbers are put in the middle of the top margin of the sheet).

The necessary details are placed on the form of the document:

● logo of the organization;

● name of organization;

● name of the type of document;

● Date of the document

● document registration number;

● place of compilation of the document;

● approval stamp;

● heading to the text of the document.

● The text of the document.

● A note about the availability of the application.

● signatures.

Act storage

The act shall be stored in a place determined by the local regulatory act, for example, in the office, personnel service in the personal file of the employee or in the structural unit whose employees transfer and receive files, for the period determined by the List of standard administrative archival documents generated in the course of activities of state bodies , local governments and organizations, indicating the storage periods approved by the order of the Ministry of Culture of Russia dated 08.25.2010 No. 558:

In conclusion, we note that even if the procedure for receiving cases and documents is duly executed, this will by no means solve the problems that may arise for an employee who has taken upon himself such a responsible “load”. However, this will save the employee both from management complaints regarding documents drawn up by him and from possible liability for the mistakes of others.

( Given in abbreviation. Read the full article in the print version of the magazine.)

I.I. Kuroles,
Leading Legal Advisor, SPAR RETAIL CJSC

Tax consultant

You decided to change your job and become the chief accountant in another organization. Having successfully passed the selection of candidates for this position, you formalize the employment relationship with the employer. What are the features of registration of labor relations with the chief accountant?

Registration of labor relations

Employment is executed by signing an employment contract. With the chief accountant, all organizations have the right to conclude for up to five years (Article 59 of the Labor Code of the Russian Federation, hereinafter the Labor Code of the Russian Federation). A fixed-term employment contract may be concluded at the initiative of the employer or employee. In practice, there are employers who want to hire the chief accountant for only a year, and after the annual balance is passed, they decide whether to extend his contract or not. But the chief accountants themselves, for some reason, may wish to conclude a fixed-term employment contract, for example, with the aim of changing its terms in terms of wages upon renewal.

The employer can be established by the chief accountant in order to make sure of his labor qualities. The trial period can be up to six months. It should be remembered that periods of illness or absence from work for other reasons are not included in the trial period (Article 70 of the Labor Code of the Russian Federation).

If the employee does not pass the test, then he has the right to dismiss him without paying severance pay without the consent of the union (if he is at the enterprise). However, the employee must be notified in writing no later than three days in advance.

During the probationary period, the employee himself can quit at any time, having notified the administration of the enterprise about this for three days.

The employment contract of the chief accountant may provide for liability in full in the amount of damage caused to the employer in accordance with Art. 243 of the Labor Code of the Russian Federation. As a rule, the amount of recovery should not exceed the average monthly earnings.

The chief accountant can be dismissed if, due to his decision, damage was caused to the property of the enterprise or he divulged a trade secret. The list of information that cannot constitute a commercial secret was approved by Decree of the Government of the Russian Federation of December 5, 1991 N 35. According to this list, the information contained in the constituent documents, documents on the solvency of the enterprise, for example, in the balance sheet and report, is not a commercial secret. profit and loss statement, as well as tax reporting.

The chief accountant may be fired if the owner of the property of the enterprise has changed. The new administration can do this within three months from the date of transfer of the enterprise to the new owner. In this case, the new owner must pay the chief accountant compensation in the amount of not less than three average monthly earnings.

When issuing a contract, if possible, take an interest in the reason why the former colleague leaves. It may turn out that the employer adheres to the tactics of hiring the chief accountant with a probationary period of six months and the promise of the prospect of a salary increase upon completion. Over this period, 2 balance sheets are dealt, newcomers make efforts and efforts, understanding the specifics of the organization’s activities and even the mistakes of the previous accountant, and then they are simply fired, saving on future salaries. Do not forget that under the code, the employer is obliged to provide a notice of dismissal in writing, detailing what exactly he did not like in the candidate.

So, the contract has been drawn up and its main provisions have been agreed. It's time to take matters.

It should be noted that the legislation does not fix the procedure for transferring cases from one chief accountant to another. Some departments previously regulated this order. It is enough to name the letter of the State Customs Committee of the Russian Federation dated February 21, 1992 N 11-13 / 575 “On the procedure for the acceptance of cases when changing the head or chief accountant-head of the department of accounting and control of the customs institution of the Russian Federation”, and “Instructions on the procedure acceptance and delivery of cases by chief accountants (senior accountants as chief accountants), centralized bookkeeping (bookkeeping), institutions, enterprises and organizations of the system of the USSR Ministry of Health ”, approved by the Ministry of Health of the SS P May 28, 1979 N 25-12 / 38.

They can be taken for information, but to rely on them in today's life is completely impossible.

Order on the appointment of the chief accountant

When you take office, it’s important to find out: is there a person you have to accept the business with and how is this person configured to transfer the business to the new chief accountant? It is no secret that the transfer of cases depends on the relationship between the leaving accountant and the employer, as well as on the decency of the leaving. The predecessor may simply slam the door and leave without explaining anything, or will reimburse his grievances on the newcomer to the previous leadership.

Often, there is simply no one to take matters from, because the former chief accountant has already been dismissed. In this case, it may turn out that the cases were transferred to the head of the organization or the deputy chief accountant. Everyone must decide for himself whether he should take excessive initiative and sign a self-written act of acceptance, or not. After all, no transfer of cases in the absence of the former employee does not occur.

If you are lucky and your predecessor works, the head is obliged to issue an Order (order) on the appointment of a new chief accountant of the organization. Moreover, for a short period of time, two chief accountants are actually working. Therefore, in practice, a novice is hired in another position, and subsequently appointed as the chief, or on the contrary, seek the opportunity to pay the work to the former chief accountant without losing wages.

In the order it is better to stipulate:

surname, name and patronymic of the person assuming the duties of the chief accountant;
information on the nature of the performance of the obligation - temporary or permanent;
the period during which the reception-transfer of cases is organized. The term for dismissal of an employee in accordance with the Labor Code of the Russian Federation should not exceed two weeks. Therefore, depending on the date of dismissal of the former employee, the period during which the case is to be transferred is determined.
the staff of the commission for the reception and transfer of cases (if it is organized). An order (schedule) of the commission's work may also be attached to the order.
the need to attract third parties (representatives of the audit company, parent organization, etc.).

Engaging an audit organization is an optimal and painless option for changing a chief accountant. The audit firm will present a report on the status of accounting and reporting in the organization, on the basis of which an acceptance report on the transfer of cases by an accountant will be drawn up.

The order specifies the time period in which each of their chief accountants will conduct current affairs and manage the work of accounting, sign all settlement documents (invoices, accounts, cash orders, checks, payment orders and other primary documents), as well as the procedure for changing bank cards of the organization .

The change of signatures may, for example, occur after the end of the audit of the cash desk or the signing of the act of acceptance of the transfer of cases.

Given that the chief accountant as an official is a member of a number of commissions (write-off of fixed assets, inventory items, etc.), one must not forget to indicate changes in their composition.

What is the chief accountant responsible for

The newcomer chief accountant is interested in strictly delimiting responsibility for his actions and those of his predecessor.

Responsibility for the organization of accounting in the organization, compliance with the law when performing business operations is borne by the head of the organization. He is also responsible for organizing the storage of primary accounting documents, accounting registers and financial statements. This is established by the Federal Law of November 21, 1996 N 129-ФЗ "On Accounting and the Regulation on the maintenance of accounting and financial statements in the Russian Federation.

We list the main points of responsibility of the chief accountant. After analyzing them, everyone should decide for himself: in what order he will take things and what he will pay special attention to.

Responsibility may arise in the framework of the labor legislation, which we have already mentioned, in the framework of the Tax Code, the Criminal Code and the Code of the Russian Federation on Administrative Offenses (CAO RF).

Under the Criminal Code of the Russian Federation (Art. 199), the accountant is liable for punishment in the event of tax evasion "by including in the accounting documents deliberately distorted data on income or expenses or in any other way" in a large amount (amount exceeding 100,000 rubles). In this case, the chief accountant may be deprived of the right to occupy such a position for a term of up to five years or be arrested for a term of from four months to six years. It is punishable to inflict damage by deception (Article 165), abuse of authority (Article 201), neglect (Article 293) and forgery of documents (Article 327).

But so far this does not threaten the new chief accountant.

In accordance with a number of articles of the Code of Administrative Offenses of the Russian Federation, the chief accountant may be fined for many violations, including for:

Violation of the procedure for working with cash and the procedure for conducting cash transactions (Article 15.1) from 40 to 50 minimum wages (minimum wages),

Violation of the deadline for submitting an application for registration with a tax authority or a body of a state extra-budgetary fund from 5 to 10 minimum wages, and conduct of activities without registration with these authorities (Article 15.3) from 20 to 30 minimum wages,

Violation of the deadline for the submission of information on opening and closing an account with a bank or other credit institution (Article 15.4) from 10 to 20 minimum wages,

Violation of the deadline for submitting a tax return (Article 15.5) from 3 to 5 minimum wages,

Violation of the order of presentation of statistical information (Article 13.19) from 30 to 50 minimum wages,

Failure to provide information necessary for tax control (Article 15.6) from 3 to 5 minimum wages,

A gross violation of the rules of bookkeeping and the presentation of financial statements, which is understood as a distortion of the amount of accrued taxes or any article (line) of the form of financial statements by at least 10% (Article 15.11) from 20 to 30 minimum wages,

Failure to comply with the established procedure for recording, compiling and reporting foreign exchange transactions, violation of the established storage periods for accounting and reporting documents from 50 to 100 minimum wages (article 15.25 of the Administrative Code of the Russian Federation).

Therefore, when accepting cases, special attention should be paid to cash and settlement documents, the availability and timing of reporting and information to tax and other authorities.

The chief accountant, in particular, is responsible in cases of:

Incorrect accounting, which resulted in errors in accounting and distortions in the financial statements;

Acceptance for execution and execution of documents on operations that contradict the current legislation, violation of the rules and regulations governing financial and economic activities;

Untimely and incorrect reconciliation of operations on settlement and other accounts with banks, settlements with debtors and creditors;

Violations of the procedure for writing off shortfalls, receivables and payables and other losses from the balance sheets for late collection of cash deductions from perpetrators;

Compilation of inaccurate financial statements for violation of the deadlines for the submission of quarterly and annual financial statements.

In this regard, the availability of documents, their registration is important to check during the reception and transfer of cases. In addition, attention should be paid to reflecting the identified deficiencies in accounting, as well as reconciling mutual settlements with suppliers and buyers of the organization.

Accounting documents

For what period should I check for documents?

According to Article 87 of the Tax Code of the Russian Federation, tax inspectorates are entitled to check the activities of a taxpayer for three calendar years. If during this time the organization has already checked, the future chief accountant needs to study the act of verification. In this case, the accountant can check only the documentation that was formed in the activity after the audit act.

If there was no check, then it should be remembered that according to the Law "On Accounting" the primary accounting documents, accounting registers and financial statements must be kept for at least five years (Article 17), and therefore it should be available for this period.

On a certain date agreed upon with the outgoing chief accountant, all accounting processes for the past period must be completed. This means that all accounting records for the past period must be completed, primary documents are completed in the files, which serve as the basis for each record made,
a working balance has been formed, accounting and tax reporting forms.

Books and magazines of registration are being prepared for transfer: of securities, powers of attorney, registration of testimonies of summing money and control counters of cash registers operating without a cashier-operator, cash book; accounting of invoices received and issued, purchases and sales, registration of bank check books, etc.

Accounting documents must be filed in the case according to the nomenclature of cases developed at the enterprise. The nomenclature of cases is a list of headings (names) of cases and journals (books) registered at the enterprise, indicating the periods of their storage.

Some accountants require all sheets to be numbered and described. But you must admit, in another institution this procedure may take the whole period of the transfer of cases. In addition, the lack of a document does not save from liability in the future.

If it turns out that some of the necessary journals (books) are missing, a corresponding entry is made in the act of acceptance and transfer, and the journal (book) is started from the day the cases are accepted.

Checking the status of accounting and tax accounting and reporting

Verification of all accounting and tax accounting for a period of 3 years in a short time is unrealistic. As a rule, the transfer of cases is based on the last balance sheet presented by the accounting department.

In practice, operations are checked selectively or, for example, in a continuous manner for any section for a selected period. You can select the period of the largest turnover in the account lasting a month, a quarter and check the reflection in the accounting of operations in a continuous manner.

It checks compliance with accounting requirements (paragraph 7 of the Accounting Regulation "Accounting policies of organizations" PBU 1/98, approved by Order of the Ministry of Finance of Russia dated 09.12.1998 No. 60н). Attention is drawn to the observance of the correct execution of primary documents, which serve as the basis for recording operations in accounting registers, the presence of signatures of authorized persons.

If necessary, the right to sign these persons is confirmed by the relevant constituent documents, powers of attorney or orders.

The data on the revolving statements of accounts, order books, revolving balances, general ledger are checked with the accounting and tax reporting.

Thoroughly check the tax reporting of all taxes paid. The primary taxes in this case are income tax and VAT.

In reporting, you should pay attention not only to the correctness of filling out the forms, but also to the mark on the acceptance of the document, the deadline for its submission and the availability of all necessary signatures.

Identified violations during the inspection, errors and inaccuracies are indicated in the act of acceptance of transfer of cases. Usually, accounting statements are signed with the signature of the outgoing chief accountant or temporarily performing his duties. Corrections to the accounting registers may fall both on the new chief accountant and on the previous one.

Inventory

Do I need to take an inventory when changing chief accountants?

Recall that the mandatory cases of its implementation are established by Clause 2 of the Federal Law of November 21, 1996 N 129-ФЗ "On Accounting". The same provisions are contained in paragraph 1.5 of the order of the Ministry of Finance of Russia of June 13, 1995 N 49 "On approval of guidelines for the inventory of property and financial obligations", paragraph 27 of the Order of the Ministry of Finance of the Russian Federation of July 29, 1998 N 34n "On approval of the Regulation on conducting accounting and financial reporting in the Russian Federation "and Clause 22 of the Order of the Ministry of Finance of the Russian Federation of December 28, 2001 N 119n" On the Approval of the Methodological Instructions for Accounting of Inventories ".

An inventory is required:

· Upon transfer of property for rent, redemption, sale, as well as upon transformation of a state or municipal unitary enterprise;

· Before the preparation of the annual financial statements;

· When changing financially responsible persons;

· Upon detection of theft, abuse or damage to property;

· In case of natural disaster, fire or other emergency situations caused by extreme conditions;

· Upon reorganization or liquidation of an organization;

· In other cases stipulated by the legislation of the Russian Federation.

If you accept business on the eve of preparing annual reports, and the date of the mandatory inventory is defined in the accounting policy of the enterprise, and the inventory has not been taken, you have every right to raise the question of conducting a mandatory inventory of property and obligations when accepting business.

If the chief accountant is a materially responsible person at the enterprise taken over by you, this is possible in accordance with Art. 243 of the Labor Code of the Russian Federation and should be stipulated in the labor contract, an inventory is also required.

When combining the position of the cashier by the chief accountant, an inventory of cash is carried out. Based on the results of the audit, a separate act of checking the cash desk is drawn up, which is signed by both the handing over and the accepting bookkeeping cases, as well as the cashier and the administration representative. This act is an appendix to the act of acceptance and delivery of cases.

If liability is not foreseen, and there is little time for commissioning, it will not be superfluous to look at the results of the last inventory carried out at the enterprise. In any case, it should be noted in the act of pre-transfer of cases

date and results of the previous inventory, as well as to stipulate with the manager conducting an inventory at the beginning of your work.

In practice, accountants carry out an inventory of finances (look at cash balances, on settlement accounts, receivables and payables), while others require an inventory of fixed assets and inventories. Discrepancies between the actual availability of property and accounting data revealed during the inventory are reflected in the accounts of accounting in the manner prescribed by the Regulation on accounting.

Act of reception and transfer of cases

As a result of the transfer of affairs, an acceptance certificate is drawn up. The act shall indicate on which date the transfer of cases has been completed.

The simplest form of the act of acceptance is the list of cases accepted by the chief accountant. However, in our opinion, this is not enough for the further work of the chief accountant. But this is beneficial for the outgoing employee. A beginner just perceives a lot of things in the process of transferring cases. And when drawing up his first balance sheet, he will be in difficulty with a lack of information. Therefore, in the act it is more rational to indicate information on account balances with a breakdown. Then a beginner can draw all the necessary information from the act and not disturb the departed employee or manager.

Everyone knows the form of the act, anyone can take it as a basis. But the content part in time trouble and emotions can be difficult. We give an approximate list of questions (sections) that the Act of acceptance of delivery of cases may contain. It can be refined, expanded, reduced, depending on the specific conditions and scope of the organization.

1. General characteristics of accounting and organization of work of accounting

Information about the organization of work in the accounting itself. The staff, its staffing, staff turnover and its causes. Distribution of duties between employees, the availability of job descriptions. Qualification of employees and work to improve it.

Application of standard and unified forms of primary accounting documentation for accounting and reporting, specialized forms of forms or independently developed and approved by the organization. Provision of blank forms of primary documents and accounting registers, reporting.

Providing a regulatory framework for accounting and tax accounting and reporting (books, programs). The presence of departmental instructional provisions and instructions.

Provision with personal computers, office equipment.

General characteristics of accounting. System and form (memorial warrant, journal warrant, computer). Status of synthetic and analytical accounting registers, data discrepancies in them.

2. Cash accounting status.

Cashbox. The presence of a cashier and a valid contract for full liability with him. Storage and accounting conditions for cash and monetary documents (stamps, state duty, bills of exchange, paid airline tickets, etc.). The state of entries in the cash book, the balance of cash and cash documents in cash, their compliance with accounting records is recorded in a separate audit act, which is attached to the act of acceptance of transfer of cases.

A list of all cash accounts of the organization with an indication of their numbers and bank branches. The balances of funds for each account according to the bank statements verified with the accounting data. Availability of notifications of tax authorities about open accounts.

Availability of checkbooks, numbers of unused checks.

3. Accounting Status

The presence of bank statements, contracts and other settlement documents.

An inventory of settlements with counterparties, the existence of acts of reconciliation of mutual settlements, on what date the differences are settled. Conducting claims work. The reality of receivables and payables. The presence of overdue and bad receivables, indicating the perpetrators of this.

The existence of acts of reconciliation of settlements with tax authorities, as well as debts to the budget for taxes and duties.

Bank loans, maturity status.

4. The state of accounting for depreciable property (fixed assets and intangible assets)

The date of the last inventory of the property, its completeness and quality, reflected in accounting. Inventory lists, in what form and at whom they are stored. The presence of acts of commissioning of fixed assets, their disposal and write-off. Inventory cards for fixed assets. Responsible custodians of values, whether there is an order for their appointment.

5. The state of material accounting

The presence of acts (collation statements, removal of in-kind balances) of the reconciliation of accounting records with records of financially responsible persons, the date of the last reconciliation. Date of last inventory material values, its results. Reflection in accounting of acts of audits and inspections, materials on shortages, theft, transferred and not transferred to the investigation bodies. The state of analytical accounting of materials, the availability of income and expenditure documents on the movement of material values.

6. Status of settlements with employees

Information about the staff list, the availability of labor contracts. Wage arrears. The state of personified accounting, the availability of tax cards for personal income tax and UST.

7. Reporting

Compliance with the requirements for the preparation of the monthly balance sheet, the established deadlines for the submission of financial statements, tax returns and reports, the reliability of these statements. Decisions of the founders on approval of reporting, payment of dividends. Availability of tax registers.

8. Document storage

Ensuring proper storage and accounting of strict reporting forms and an archive of accounting documents. Availability of case records, whether files are numbered and numbered. The correctness of execution of the seizure or destruction of documents due to the expiration of the storage deadline.

Information on the presence and safety of seals, stamps, etc.

9. List of accounting and primary documents for inventory

The list of transferred estimates, cover lists, staffing tables, contracts, agreements, obligations, folders of primary documents and registers, etc.

The absence of primary accounting registers or documents is noted.

10. Account balances.

Balances on verified accounts and their decryption are confirmed. It is advisable to confirm the balances on accounts of cash settlements (cash desk, bank, settlements with suppliers and buyers, employees), as well as accounts of accounting for other property.

11. Captions

Chief accountants, handing over and receiving cases, members of the commission or representative of the administration.

In case of disagreement with the deed of the act with any provisions, the leaving accountant has the right to make reasoned reservations when signing the act.

The acceptance certificate is drawn up in two copies, of which: the first is submitted for approval to the head of the institution, the second remains with the transferor. If the case is transferred by the branch or representative office of the organization, the act is drawn up in triplicate, one of which is submitted to the parent organization.

The tax accountant must be notified of a change in chief accountant. Usually they require you to submit the form number P14001, the order of appointment, the data of his passport (photocopy).

Depending on the working style of the new company, regular partners and units are notified.

It doesn’t matter with what mood the personnel officer leaves the enterprise, he must hand over the assignee to the department in working order so as not to leave a bad impression about himself and not to show unprofessionalism. However, in practice, the reception - transfer of the affairs of the personnel department is not always arranged as it should, and sometimes it is not done at all, because there are no clear rules governing this procedure. A certain order has nevertheless developed, and it does not contradict the law, which means that it can very well be applied when changing a personnel employee.

Reception transfer of personnel documentation

Neither relations with the director, nor negative reasons for dismissal should be reflected in the work. You can’t just leave everything to the personnel officer. But in practice there were also such cases that the resigning not only did not transfer the case, but also intentionally destroyed them. Can you imagine what opinion of him remains? There can be no positive recommendations here.

And if everything is arranged as it should, and the personnel department will work on schedule, even with a new employee, about the previous personnel officer will remain only positive impressions.

Meanwhile, the procedure for transferring cases is not so complicated, its algorithm is as follows:

a commission is set up to transfer cases;
personnel documents are checked;
an acceptance certificate is drawn up.

And now everything is in order and in detail.

Create a commission

The basis for the creation of the commission and, in general, the beginning of the procedure for referring cases, of course, should be an order. The order must reflect:

why do I need a commission;
its composition;
tasks.

At the same time, the dismissing personnel officer must be included in the commission members.

We start checking documents

In the time allotted by the order, the commission must check and evaluate:

completeness and composition of personnel affairs;
the procedure for registering documents (logs);
a system for storing documents and preparing them for delivery to the archive;
software.

The nomenclature of affairs OK will be of great help in the work of the commission: after all, there are listed all the required folders that should be in the department. The list may also be indicated in the Regulation on OK. If there is no nomenclature in the department, documents and their condition will have to be rewritten in bulk - “from cabinet to cabinet”.

Be sure to check the personnel documents of the organization, namely the presence of:

check the availability of documents

copies of constituent documents and the Charter of the company;
staffing table;
PVTR and collective agreement;
vacation schedule;
LNA (provisions on OK, on \u200b\u200bremuneration, on discipline, on trade secrets, on the protection of personal data);
shift schedules;
job descriptions;
employment contracts;
liability agreements;
orders for core activities;
orders on personnel (on admission, dismissal, transfers, discipline);
personal cards;
personal affairs;
labor books.

This list is not closed, because in your company some documents may be missing and others may be present.

After verification, all documents must be entered into the act.

Act of acceptance of transfer of personnel documentation

This is the main document that completes the work of the personnel officer.
The document is drawn up as follows:

the name of the company, the place and date of drawing up the act are prescribed;
the stamp of the director’s approval is inserted
it is written - who passes documents to whom;
the table is filled;
visas are affixed to all members of the commission.

An approximate act of transferring cases can.

Columns can be entered in the table:

item number;
name of the document (or case);
number of sheets;
time period of documents;
data on the absence or damage of documents or cases.

attention!

Important: in the last column, you can indicate that the document is not executed, for example, is not signed by an employee or director.

Attention: work books need a separate approach in order not to miss the violations, because while they are running, the responsibility for the correct execution is borne by a working personnel officer. Therefore, it is better to issue books as a separate document.

Act of acceptance of the transfer of work books

This document must contain data from all available work books.:

Name of employee;
series and number of book (and insert);
availability of a record of work.

You can include information in the act:

about unclaimed labor;
on the availability of booklet and leaflet forms.

An example of an act.

If there is no one to hand over documents

Let's say you get a job as a human resources officer, and nobody accepts the transfer of cases
framed. How to relieve yourself of responsibility for the mistakes of others? You need to act like this:

in the same way, by order to create a commission for the reception of cases;
check for documents;
draw up the above acts.

Only in this case, documents will not be transferred by a retired personnel officer, but by another member of the commission, for example, an accountant.

attention!

Important: After signing the acts, it is imperative to issue an order that you are responsible from the moment you accept the cases.

In this case, if GIT suddenly comes up with a check, you are relieved of liability. But the order in affairs will still need to be put in place.

Conclusion

The procedure described above can be applied in the case when not the only personnel officer of the company is dismissed, but one of the employees of the personnel department. Then you need to consider not all the OK documents, but only those that are transmitted. For example, if a timekeeper leaves, you only need to check the time sheet - their filling and compliance with the laws.

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