I ask you to provide clarification on the procedure for dismissing the chief accountant for at will(how much notice must be given) By general rule the employee has the right to terminate the employment contract by notifying the employer in writing no later than two weeks in advance (Part 1 of Article 80 of the Labor Code of the Russian Federation).

For some categories of employees, shortened notice periods have been established (see paragraph 2 of the Appendix to this response). An extended notice period (no later than one month) is established for organizational leaders, athletes and coaches who have entered into an employment contract for a period of more than four months.

Thus, Chief Accountant does not belong to the category of employees for whom a shortened notice period is established; a general two-week notice period applies to him. The dismissal of the chief accountant at his own request is carried out in general procedure, established by Art. 80 Labor Code of the Russian Federation. You can learn more about this from paragraph 1 of the Appendix to this answer.

Answer

Answer to the question:What is the referral process? The procedure for transferring cases upon dismissal of an employee (including the chief accountant) is not regulated at the legislative level. Therefore, we recommend enshrining the procedure for transferring cases when changing the chief accountant in a local regulatory act, for example, a regulation on the procedure for accepting and transferring cases, which must be familiarized to the employee against his signature when hired, even before concluding an employment contract (Article 68 of the Labor Code of the Russian Federation).

At the same time, the obligation to transfer and receive cases should be provided for in employment contract And job description chief accountant. When transferring cases, it matters whether another employee has been invited to the position of chief accountant or not, because in the event of the dismissal of an accountant at his own request, the employer has only two weeks to find a new employee (Article 80 of the Labor Code of the Russian Federation) and for the transfer itself.

Read related articles:

• The chief accountant can be fired for an unreasonable decision

The employer has no right to extend this period and detain the former employee to transfer cases. If a suitable candidate is not found before the expiration of the notice period, the case will need to be transferred to another employee appointed by order of the manager, for example, the deputy chief accountant or another employee.

The manager can also accept the case directly, since by virtue of Art. 7 of Law N 402-FZ, it is he who organizes the maintenance of accounting records and storage of accounting documents. If a new chief accountant is found, the question arises of how and when to transfer affairs, since the candidate for the position may not find time to appear at future work before your employment.

In addition, not being an employee of the organization, he does not have the right to sign the acceptance certificate, especially since after accepting the affairs, he may change his mind altogether and refuse the position. The best option is when both accountants work simultaneously. Some experts recommend accepting the candidate initially for another position, for example, deputy chief accountant, and after the position of chief accountant is vacated, making a transfer.

Or transfer the chief accountant to the position of deputy, and accept the candidate for the position of chief accountant. But in both the first and second cases, first of all, it is necessary that there is a position of deputy chief accountant, and a vacant one. Therefore, these options not only cannot always be applied, but are also quite problematic. Since the procedure for transferring cases is not established by law, each organization has its own procedure depending on the actual circumstances.

We believe that the future chief accountant should still take part in the transfer of affairs (especially since it is in his interests), but the acceptance certificate is signed either by the manager or another authorized employee. Then, when registering a new accountant, you will have to draw up another acceptance certificate. To participate in the transfer of cases, the employer can create a commission. As a rule, this is required if serious irregularities are identified in the accounting department. The commission may include accounting employees, as well as financially responsible employees of other departments. The commission is created by order of the head, which defines its composition and powers.

The administrative document for the transfer of affairs when changing the chief accountant is the order of the head of the institution. This order indicates: - the reason for the acceptance and transfer of cases (dismissal of the chief accountant); - the person taking over the affairs (new accountant, manager, other person); - other persons (employees) involved in the transfer of cases (representative of a higher authority, auditors); - deadlines (date) for acceptance and transfer of cases; - the procedure for registering the transfer of cases (if such a procedure is not established by a local act).

On the date approved by the order, the chief accountant of the institution must complete all accounting processes for the past period. To do this you need to create source documents, make the necessary entries in the accounting records, print out the registers, prepare the accounting and tax reporting, calculations for payment of insurance premiums, statistical reporting etc. In addition, the transfer of affairs when changing the chief accountant may be preceded by an inventory count.

It is carried out: - if this case of inventory is provided for by the employer (clause 3 of article 11 of Law N 402-FZ); - if, by virtue of Art. 243 of the Labor Code of the Russian Federation, by an employment contract or agreement with the chief accountant, he is assigned financial responsibility (since conducting an inventory when changing financially responsible persons is mandatory). The inventory must be carried out on the basis of the order of the manager and in the manner established Methodical instructions on inventory of property and financial obligations, approved by Order of the Ministry of Finance of Russia dated June 13, 1995 N 49. Please note!

If the chief accountant refuses to transfer cases, and such an obligation is provided for him by the employment contract or local regulations of the institution, then before the accountant is dismissed, the employer can bring him to disciplinary liability, up to and including dismissal under clause 5, part 1, art. 81 of the Labor Code of the Russian Federation, if it already has unwithdrawn or outstanding disciplinary action. According to clause 6. of the Regulations on chief accountants, approved by Resolution of the USSR Council of Ministers of January 24, 1980 N 59, the acceptance and delivery of cases upon the appointment and dismissal of the chief accountant are formalized by an act after checking the state of accounting and reporting. A copy of this act is sent to a higher authority.

If necessary, the acceptance and delivery of cases by the chief accountant is carried out with the participation of a representative of a higher authority.

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Dismissal of the chief accountant at his own request - 2017is no exception - must be carried out in compliance with all norms of the Labor Code of the Russian Federation. We will discuss in our article what stages the dismissal procedure includes and how to formalize it correctly.

How to fire a chief accountant

Considering the fact that the chief accountant is one of the most important persons in the organization, his dismissal can cause a lot of problems for management. First of all, this is due to the search for a new employee for a vacant position and the transfer of cases.

However, if an employee of a company holding the position of chief accountant decides to resign of his own free will, the organization must take the same actions as when terminating the employment contracts of other employees. The basis for dismissal in this case is the statement of the chief accountant. After which he must serve a 2-week period while the organization looks for a replacement for him.

The fact of termination of the employment contract is confirmed by an issued order, which is presented to the chief accountant against receipt. The dismissed employee is given a work book, as well as 2-NDFL and earnings certificates.

The final payment must be made in accordance with the provisions of Art. 140 of the Labor Code of the Russian Federation - on the day of dismissal or upon presentation of a demand for payment, if on the day of dismissal the employee was absent from the workplace. He is also paid compensation for unused vacation. If the vacation was taken in advance, the previously paid amount after recalculation is kept within 20% of the amount to be paid (Article 138 of the Labor Code of the Russian Federation).

For other information about the employer’s actions in this situation, see the material “Personal income tax from unworked vacations is subject to refund” .

But is the dismissal of the chief accountant always carried out at his request? The law also provides for the forced dismissal of the chief accountant in the following circumstances:

• change of owner of the enterprise (clause 4 of article 81 of the Labor Code of the Russian Federation);
• making a decision by the chief accountant that resulted in damage to the organization (clause 9 of Article 81 of the Labor Code of the Russian Federation).

In the first case, dismissal is possible if there has been a complete change of ownership of the property, for example, during the transfer of an institution to state or municipal ownership, as well as during privatization. The decision to dismiss must be made no later than 3 months after the new owner assumes rights. After this period, dismiss the chief accountant on the basis of clause 4 of Art. 81 of the Labor Code of the Russian Federation is no longer possible. Also, the new owner has the right to decide to retain a managerial position for an already employed person.

If it is nevertheless decided to dismiss the current chief accountant in accordance with clause 4 of Art. 81 of the Labor Code of the Russian Federation, it is necessary to notify him of this in writing in advance. In addition to compensation for unused vacation, the owner is obliged to pay compensation in the amount of no less than the average 3-month earnings of the dismissed person at his own expense (Article 181 of the Labor Code of the Russian Federation).

For information on how to calculate compensation for unused vacation due upon dismissal, see the material “Calculation of compensation for unused vacation according to the Labor Code of the Russian Federation” .

As for dismissal on the basis of clause 9 of Art. 81 of the Labor Code of the Russian Federation, then it must be justified. That is, the manager should be prepared to present irrefutable evidence of an incorrect decision made by the chief accountant, which resulted in damage to the enterprise.

Transfer of cases upon dismissal of the chief accountant

The chief accountant, due to the specifics of his activity, is not an ordinary employee. When dismissing him, some difficulties may arise. First of all, they are related to the transfer of cases and documentation.

The process of transferring cases by the chief accountant upon dismissal is not regulated anywhere by law. However, to avoid additional difficulties in the future, the need to perform these actions should be fixed in local acts organizations. They may record: the obligation to transfer cases, deadlines and the person responsible for receiving cases.

It is permissible to transfer affairs not only with the involvement of a new chief accountant. The receiver can be the manager himself or another responsible person specified in the local regulatory act.

The process of transferring cases can be completed in stages by performing the following actions:

• drawing up an order for the acceptance and transfer of cases;
• checking property and reporting status, availability of documents;
• drawing up an inventory for acceptance and transfer;
• direct transfer of cases.

At the end of this procedure, an acceptance and transfer certificate should be drawn up, which will reflect the actual availability of documents and the state of reporting.

Responsibility of the chief accountant after dismissal

The chief accountant bears a certain share of responsibility when hiring, like other employees. However, in relation to a profession of this type, the level of job obligations to the employer may be higher compared to the requirements for other employees.

For more detailed information about the responsibility of the chief accountant, see the material “What financial responsibility does the chief accountant bear?” .

To the chief accountant, in addition to financial liability, administrative and criminal are also applicable:

1. Financial liability presupposes the safety of property and available assets, including funds (clause 2 of Article 243 of the Labor Code of the Russian Federation).
2. Administrative responsibility affects the areas of tax assessment and accounting in general. The Code of Administrative Offenses of the Russian Federation provides for liability for officials, which includes the chief accountant, in the event of committing illegal acts in the field of finance. A fine of up to several thousand rubles is imposed in accordance with the provisions of Art. 15.1-15.9, art. 15.11 of the Code of Administrative Offenses of the Russian Federation for failure to submit data to regulatory authorities, distortion of information in reporting, understatement of tax amounts payable and other violations.
3. Officials are subject to criminal liability when committing offenses in particular large sizes. Punishment can include fines of up to several thousand rubles, forced labor, and even imprisonment (Articles 199 and 199.1 of the Criminal Code of the Russian Federation).

Sometimes an accountant has the right to disclaim responsibility in relation to accounting and provision of information. If disagreements arise on this issue with the management of the organization, the chief accountant reflects the controversial information in the accounting only by written order of the manager, who in this case bears sole responsibility for the accuracy of the accounting data.

The chief accountant is responsible to the employer for some time after dismissal. If errors are discovered when checking the activities of a dismissed employee, the organization has the right to demand punishment of the perpetrators within 1 year from the date of discovery of the damage, including after termination of the employment contract (Article 392 of the Labor Code of the Russian Federation).

Results

As a rule, the chief accountant is the second most important person in the organization after the manager. In many ways financial well-being the company depends precisely on his actions, knowledge and experience in the field of accounting. Removing a person from this position involves several challenges, which include finding a new competent employee, reviewing the current position of the firm and transferring authority. At the same time, the chief accountant bears the burden of higher responsibility to management for his work.

In the distant Soviet past, with its fundamental stability, it was normal to work at one enterprise all your life and bring a grown-up child to replace you: this was called a labor dynasty. Life has changed since then, and now it is completely normal for any person to change jobs several times during their career. One is looking for an opportunity for higher earnings, the second is not satisfied with the working conditions, the third does not work well with the team or boss, the fourth is attracted by the prospect of starting all over again. clean slate. In general, there can be many reasons, but the result is always the same - dismissal. And chief accountants, regardless of rank and regalia, are not at all an exception in this cycle of workers.

Chief accountant: third after God

By and large, the chief accountant is not the most happy man on the ground. He always has a lot of work, it requires permanent self-improvement (how could it be otherwise with frequently changing legislation?). He must make decisions and bear responsibility for them, including criminal liability, his mistakes are fraught with the same criminal liability, and everyone is constantly dissatisfied with him:

• the state - due to the fact that it receives few taxes;
• the owner - because he pays a lot of taxes;
• subordinates - due to the fact that the chief accountant sincerely considers the working day to be irregular for everyone;
• his own family - because he burns at work, but at home he only fumes tiredly.

The chief accountant at any enterprise is an iconic figure. He knows absolutely everything about the activities of his company, about all completed or planned business transactions, about every contract and counterparty, about production and sales, about cash flows and inventory, about vacations and business trips, about debts and taxes.

The signature of the chief accountant is next to the director's on financial and legal documents; every day he makes hundreds of various decisions and is responsible for them to the business owner, employer, team and the state.

The chief accountant controls the financial, economic and legal activities of the organization, solving a wide variety of tasks every day

In general, for his enterprise, the chief accountant is the third after God (since the first two are the owner and the manager). Therefore, the dismissal of such an employee is always stressful for the business, regardless of the reason for leaving.

Why are chief accountants leaving?

Like any employee of an enterprise, the chief accountant can resign himself or be dismissed at the initiative of the employer. No special procedure is provided for, i.e., his dismissal is carried out on a general basis.

Dismissal at your own request

If an employee has decided to resign on his own (at his own request - Article 80 of the Labor Code of the Russian Federation), he is obliged to notify the enterprise administration about this two weeks before the date of his planned departure by submitting a written application. The next day after submitting such an application, the countdown of the mandatory period for working out will begin.

After the required two weeks, the chief accountant has the right to leave even in the midst of an annual report or on the eve of a tax audit.

In case of dismissal of his own free will, the employee must submit a written application in the established form two weeks before the date of his intended resignation.

Dismissal at the initiative of the employer

There are also situations when the employer decides to replace the chief accountant. IN current legislation The reasons for making such a decision are stated:

1. Change of owner of the company - clause 4 of Art. 81 of the Labor Code of the Russian Federation: the new owner can terminate the employment contract with the chief accountant.
2. Damage caused by decisions of the chief accountant - clause 9 of Art. 81 of the Labor Code of the Russian Federation: in this case, evidence of such damage must be presented, otherwise the employee can appeal his dismissal in court.
3. Failure to comply with labor obligations - clause 5 of Art. 81 of the Labor Code of the Russian Federation: if the chief accountant without good reason does not perform its functions or has disciplinary sanctions.
4. Inconsistency with the position held - clause 3 of Art. 81 of the Labor Code of the Russian Federation: such a discrepancy must be confirmed by the conclusion of the certification commission.
5. Termination of the organization's work - clause 1 of Art. 81 Labor Code of the Russian Federation.
6. Reduction of the number of employees of an enterprise - clause 2 of Art. 81 Labor Code of the Russian Federation.
7. Appearing at work in a state of drug, alcohol or toxic intoxication - Art. 76 Labor Code of the Russian Federation.
8. Availability of a medical certificate that this work contraindicated for an employee - Art. 76 Labor Code of the Russian Federation.
9. Requirement of bodies or officials authorized federal laws and other regulatory legal acts Russian Federation- Art. 76 Labor Code of the Russian Federation.

However, here (as always) there are some subtleties. For example, you cannot fire for inadequacy of the position held:

• a pregnant employee (Part 1 of Article 261 of the Labor Code of the Russian Federation);
• women who have a child under the age of three years(Part 4 of Article 261 of the Labor Code of the Russian Federation);
• single mothers raising a disabled child under the age of 18 or a young child under the age of 14 (part 4 of article 261 of the Labor Code of the Russian Federation);
• other persons raising a disabled child under 18 years of age or a child under 14 years of age without a mother (Part 4 of Article 261 of the Labor Code of the Russian Federation);
• parents (other legal representative of the child) who are the sole breadwinner of a disabled child under 18 years of age or the sole breadwinner of a child under 3 years of age in a family raising 3 or more young children, if the other parent (other legal representative of the child) is not a member labor relations (part 4 of article 261 of the Labor Code of the Russian Federation);
• an employee who is on sick leave or on vacation (Article 81 of the Labor Code of the Russian Federation).

And then there are trade unions (with which it can also be difficult to come to an agreement) and an abyss of all sorts of nuances and restrictions. In general, competent legal support when dismissing a chief accountant at the initiative of the employer is absolutely necessary (as well as when dismissing any employee).

Whatever the reasons the employer is guided by when deciding to dismiss the chief accountant, he must be ready to convincingly justify his position. For example, simply mistrust and suspicion of theft or embezzlement of funds is not enough, nor is indirect evidence. We need irrefutable evidence obtained through an official investigation involving the police. Otherwise, a competent chief accountant will achieve reinstatement through the court, and the company will pay for his forced absence.

Dismissal by agreement of the parties

There are cases when the chief accountant and the employer part, as they say, out of love and consent, or rather, by agreement of the parties (this possibility is provided for in clause 1 of Article 77 of the Labor Code of the Russian Federation).

Upon dismissal by agreement of the parties, conditions are met that are acceptable to both the employee and the organization

If the parties reach an appropriate agreement, two weeks of work is not mandatory for the outgoing employee. And that is why this option of dismissing the chief accountant is quite rare. Why? Well, it's simple.

How chief accountants leave

So, for some reason, the chief accountant leaves the organization. A person who holds in his hands hundreds (if not thousands) of threads that connect into a single whole all aspects and fragments of its economic and legal activities. If these threads are simply severed, the organization risks falling into chaos for a period of time. Consequently, the outgoing chief accountant needs a successor, and the successor needs time to take over the affairs.

The first task of an employer when dismissing a chief accountant is to find a worthy replacement for the departing employee.

The procedure for changing the chief accountant and accepting and transferring cases is not regulated, so the head of the enterprise can set rules at his own discretion. But this procedure has a generally accepted minimum of mandatory steps that an organization should go through when changing the chief accountant in order to reduce the risk of undesirable consequences.

Table: main stages of the procedure for changing the chief accountant in an organization

The act of acceptance and transfer of documents from the former chief accountant to the new one necessarily includes the so-called “characteristics of the accounting and tax accounting organization”, describing the actual organization of accounting, accounting for cash, fixed assets and intangible assets, inventory assets of the organization (materials, finished products and goods), settlements with employees, contractors, the budget and extra-budgetary funds, financial statements and its condition, rules for storing documents.

Only after going through all these stages can the new chief accountant feel somewhat prepared for work, and the head of the organization feel more or less insured against unpleasant surprises. What about the former chief accountant, you ask? And the former chief accountant will be able to leave with a clear conscience and a sense of accomplishment.

Video: how to formalize the transfer of affairs by the chief accountant

There are situations when the chief accountant leaves (or is fired) and a successor has not yet been found. In this case, the head of the enterprise himself or an employee appointed by him can take over the cases by order. Most often, such an employee becomes the deputy of the outgoing chief accountant (if such a staff position exists in the organization).

In the absence of a new chief accountant, the former chief accountant transfers affairs to an employee appointed by order of the organization

In the latter case, the act of acceptance and transfer of documents may not contain characteristics of the organization’s accounting and tax accounting, since the deputy chief accountant is by default familiar with all the issues covered by her.

The act of acceptance and transfer of documents from the former chief accountant to his working deputy may not contain characteristics of the organization’s accounting and tax accounting

How to formalize a separation

Documenting the dismissal of the chief accountant consists of issuing an order and making a corresponding entry in the employee’s work book. Moreover, to fill out the order, in any case, the unified form No. T-8 is used, but the entries in the work book can vary greatly depending on the reason for the dismissal.

Photo gallery: documenting the dismissal of the chief accountant

When documenting the dismissal of an employee, a unified order form is used, which does not depend on the reason for the dismissal. When making a record of dismissal in the employee’s work book, the reason for dismissal must be indicated and a reference is made to the corresponding paragraph of the Labor Code of the Russian Federation. When dismissal due to insufficient qualifications of the employee, the a record confirming this fact by the results of certification The most common option for dismissing a chief accountant is at his own request

The completed work book is issued to the former chief accountant on the last day of his work. However documenting dismissing an employee is only one side of the process. Its second side - financial - consists of making a final settlement with the outgoing chief accountant.

How to pay off the outgoing chief accountant

On his last working day, the resigning (or being fired) chief accountant must receive in his hands:

• wages for the worked part of the month;
• compensation for unused vacation;
• severance pay or compensation upon dismissal, if this is provided for in this case by current legislation.

The chief accountant may have several unused vacations, and, theoretically, upon dismissal, he should receive compensation for all such vacations. That's just Art. 124 of the Labor Code of the Russian Federation prohibits leaving an employee without a well-deserved annual leave for two consecutive years.

At the same time, all employees receive salary and “vacation” compensation upon dismissal, and payment of severance pay or “dismissal” compensation applies only to cases of dismissal at the initiative of the employer. Moreover, only in cases where the reason for dismissal is not the direct fault of the employee.

Upon dismissal of the chief accountant, the organization must make a final settlement with him on the last day of his work

Table: types of compensation payments provided for by law depending on the reason for dismissal

So, from the point of view economic feasibility, a chief accountant who voluntarily resigns is much better than one who is “innocently” fired.

What is the departed chief accountant responsible for?

By the way, about guilt and punishment. All chief accountants are people first and foremost, and people tend to make mistakes. And the greater the volume of everyday work, the higher the level of its complexity, the more intense the intensity of work, the higher the likelihood of error. Therefore, it is not so rare that during a regular inspection, errors made by the former chief accountant come to light. Naturally, the first question that arises is: “Who will be responsible for this?”

Dismissal most often does not relieve the chief accountant from responsibility for errors and violations committed during work

To answer it, you need to remember what types of liability exist, when each of them applies and what statute of limitations corresponds to each of them.

Table: types of liability applicable to the dismissed chief accountant

In application various types responsibility towards the departed chief accountant, there are a number of specific points and subtleties that also need to be taken into account. For example, you will not be able to bring the chief accountant to administrative responsibility for late submission of a tax return if his job description does not indicate that he is responsible for this. Or, for example, you will not be able to recover material damage from the departed chief accountant, who was financially responsible person(yes, this is possible) if an inventory was not carried out before his dismissal.

Author's notes in the margins

For 27 years labor activity The author of these lines had the opportunity to work as a chief accountant, and as the head of the internal audit department, and as a consultant on taxes and duties (and in very different organizations). Accordingly, he transferred cases and accepted them, and participated in this process as a third party, and acted as an outside observer. So I was able to identify the conventional “rake” that employers most often fall into when dismissing a chief accountant. The paradox is that all these are quite obvious things:

1. Finding a suitable candidate for the position of chief accountant in two weeks is almost impossible. If only because truly worthy candidates have been firmly employed for a long time (well, or the vast majority of them). Therefore, it would not be out of place in the employment contract to stipulate that the chief accountant who intends to terminate the contract early is obliged to notify of his intention a month (or better yet, two) before the date of his planned departure.
2. It is possible to transfer cases within two weeks in a small or medium-sized enterprise. In a large enterprise (especially an industrial one with a complex technological cycle), just preparing, conducting and processing inventory results can easily take ten days (if, of course, the inventory is carried out efficiently). And this is worth taking into account.
3. Even in a small and medium-sized enterprise, it is possible to efficiently transfer cases in two weeks only if the new chief accountant has experience in a similar industry and his level of qualifications is not lower than that of the former chief accountant.
4. No matter how good the successor is or how successful the transition is, the employer should not expect the organization to “not notice the loss of a fighter.” Each chief accountant has his own signature accounting style, his own priorities, his own way of building relationships and service hierarchy, his own view of delegation of authority, etc. In general, each chief accountant is unique, like each person. So, of course, it will be possible to avoid chaos in the transition period with the right choice of employee, but the organization will still be slightly “fevered”. And you need to be prepared for this.
5. On the Internet, it’s not that uncommon to find recommendations on the topic “how to remove an unwanted chief accountant from an organization in five minutes and without special tricks.” Well, let’s take the moral and ethical aspect out of the equation (although the author is offended by such things) and take a look at the situation with practical side. Of course, any employee can create conditions under which he himself wants to leave. But all the tricks used for this, if not completely on the surface, are quite easy to calculate. And the author strongly advises against underestimating the “unwanted” chief accountant: this person is not at all stupid (otherwise you wouldn’t have hired him), is quite savvy in legal matters and knows everything about your organization and even a little more. Do you need to confront such a person? If you're not a fan thrills, Certainly. The author is deeply convinced that at least two people in any organization should always leave work on good terms: the chief accountant and the head of the legal department. Although, of course, the choice is yours.

A good relationship between the employer and the chief accountant will help minimize Negative consequences dismissal of the chief accountant for the enterprise

Some people leave on their own, while others are “left” for wrongdoings. You may or may not like your chief accountant - both as a specialist and as a person. But it is he who provides any business with a reliable rear, and his dismissal will inevitably become stressful for the organization. Therefore, in order to minimize possible losses, act within the legal framework and treat the chief accountant the way you want to be treated.

The chief accountant, like any other employee of the company, has the right to resign at his own request. But not at any time convenient for him. The position of chief accountant imposes certain obligations on a person. Firstly, professional duty will not allow him to leave without submitting reports. Secondly, he must transfer the affairs to a new accountant or manager. But, even if the duty to the company is fulfilled, it can be incredibly difficult for the chief accountant to resign.

The beginning of this story did not bode well for Olga Andreevna, a chief accountant with about 20 years of experience. One of her old acquaintances decided to open his own business. He has already registered the company. Now I was looking for a good accountant. And his choice fell on Olga Andreevna, whom he knew as a competent specialist and sympathetic person. Once she had already helped him, a former military man who found himself out of work, get a job in a decent place. Now he turned to her with a request to help him organize a business. A good accountant is half the battle, he thought. And this is not the first time for her to run a company from scratch. And quite successfully at that. The main thing is to convince Olga Andreevna to accept his offer. To do this, he was ready to use all his eloquence.

At a meeting with Olga Andreevna, Ivanov (let’s call this long-time acquaintance) spoke about his plans and prospects for the development of the company. The main thing for which he started everything was the desire to fulfill his dream: to publish a military-patriotic magazine. The fact is that most of his life he served in the army, and now, having retired to the reserve, he remained not indifferent to her fate. He said that there are people who are ready to help with the creation of the magazine. But first you need to earn enough money. And for this, the company will engage in one more type of activity. For example, repair of rolling stock. On the one hand, there is a team of mechanics who will repair diesel locomotives, railway equipment, etc. On the other hand, there are enterprises in need of such services, and not just any, but operating factories. A package of agreements has already been signed. Planned work has begun. The first payments will go out very soon. The company urgently needs an accountant, because Ivanov himself knows nothing about accounting.

Olga Andreevna agreed to help her old friend and accepted his offer. Now the company will have two employees - CEO and chief accountant.

Regarding the workplace of the future chief accountant, Ivanov said that temporarily, until the company acquired an office, Olga Andreevna would have to work at home, in her own apartment. He is ready to buy everything necessary for the work of the chief accountant. But it turned out that Olga Andreevna has both living space and her own computer, on which the 1C accounting program and even the ConsultantPlus legal reference system are installed. Ivanov was glad at the new circumstance. But the most valuable thing for him was that Olga Andreevna had knowledge and considerable experience in her position. Accountant at home

The company's business was really going uphill. Ivanov led a truly “turbulent” activity. This was evidenced by the frequency with which he brought accumulating documents to Olga Andreevna’s house: supplier invoices, bank statements, work completion certificates... At first he gave them to her once a week, and then every day. The chief accountant processed all this and carefully filed it in folders. I wrote out bills, invoices, calculated salaries, printed pay slips, calculated taxes, prepared and submitted reports, balances. After some time, the company’s documentation, folded by Olga Andreevna in a pile on the floor, already occupied the entire corner of the room.

Time passed quickly. A year has passed, and the situation has not changed. There are still only two employees on staff - the general director and the chief accountant. There was still no office. And, apparently, it is no longer expected. The chief accountant's salary is also not indexed. But the financial situation of the general director has improved markedly since then.

Olga Andreevna was not at all happy with the current state of affairs. She repeatedly reminded the CEO of his promises, but he again asked her to be patient a little longer. She had many complaints against her employer: firstly, she continued to work from home, secondly, her salary was black and white, thirdly, she knew that the general director was actively using tax evasion schemes using shell companies. . And this circumstance was the most unpleasant for Olga Andreevna, because she valued her reputation. According to the papers, the company became unprofitable, although in reality this was not the case.

And then the day came when, having handed over the next balance sheet, the chief accountant wrote a letter of resignation of her own free will. From that moment Olga Andreevna’s real ordeals began. One on one

Upon learning of the chief accountant's intention to resign, the director became furious. This was not part of his plans. Olga Andreevna no longer agreed to any persuasion. It was urgent to find a replacement for her. But the director understood that this was not easy to do. He didn’t want to hire a “coming” accountant: he was afraid of incompetence, and finding a good accountant under the same conditions was almost impossible.

Olga Andreevna prepared a detailed acceptance certificate for all financial and reporting documentation of the company. This act must be signed by the old and new accountant, and if one cannot be found within two weeks, then by the general director himself. On the day the documents are handed over, the general director must make a note of dismissal in her work book and pay. This should have been the end of their relationship. But, to Olga Andreevna’s surprise, Ivanov did not sign the resignation letter. He also refused to sign the act of acceptance and transfer of business, citing the fact that he did not understand anything about accounting. The director demanded that the chief accountant give him all the company’s documentation without any acts, so that “competent” people could check it. Only after that will he talk.

Expert's commentary (N. Maslova, expert of the “Employees and You” berator)

Labor legislation does not provide for a special procedure for the dismissal of a chief accountant. The chief accountant, like any other employee, is dismissed according to the rules established by Article 80 of the Labor Code. That is, two weeks before the end of work, the accountant must notify management of his decision in writing. If the director refuses to sign the resignation letter, you need to register the document in the office or with the secretary. If employees of the secretariat or office have received strict instructions not to register the application, there is another fallback option. You can send your application by mail by registered mail with notification of delivery and an inventory of what was sent. After the expiration of the two-week period, the accountant has every right to stop working (Article 80 of the Labor Code of the Russian Federation). On the last day, he must be given a work book and the final settlement must be made with him (Article 62, 140 of the Labor Code of the Russian Federation).

The procedure for transferring cases from one chief accountant to another is not specified in the current legislation. However, there is a generally accepted scheme for transferring cases. If at the time of dismissal a replacement for the chief accountant has not been found, then the head of the company must appoint an employee to temporarily perform the duties of the chief accountant. But if there is no one else on the accounting staff except the chief accountant, then the director of the company himself can accept all documents. Of course, the accountant can leave without transferring the case; liability for this is not provided for by law. But at the same time, the chief accountant is not exempt from administrative liability for violations committed by him in the process of work. For example, he may be punished for a gross violation of accounting rules in the amount of 2,000 to 3,000 rubles (Article 15.11 of the Administrative Code). True, only a court can force an accountant to answer for mistakes, and only within one year from the date of violation (Article 4.5 of the Administrative Code).

The chief accountant is responsible for the accuracy, completeness and safety of the company's financial reporting documentation. And this responsibility is not only material, but also administrative and even criminal. Olga Andreevna did not have the right to transfer documents without signing the acceptance certificate even to the general director. Then go and prove that all the papers were “accepted” by Ivanov. The consequences of such a transfer may be unpredictable for the chief accountant. And Olga Andreevna made the decision, the only correct one in the current situation, - not to give up the company’s papers until the general director did everything according to the law.

It was no longer possible to resign “peacefully”. Get another job too: Olga Andreevna’s work book was not formalized. There is no money either. “So after this, help your old acquaintances,” thought Olga Andreevna. Of course, the situation she found herself in couldn't last forever. In order to work, to live, she finally needed to quit. But how to do that?

Expert's commentary (Yu. Nikerova, expert of the “Employees and You” berator)

If you are not given a book or the wrong reason for dismissal is indicated in it, you can go to court. And then the company will have to compensate for the earnings not received during the delay of the document and make corrective entries (clause 35 of the Rules for maintaining and storing work books, preparing forms work book and providing them to employers approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225). In this case, the day of dismissal will be considered the day the work book is issued. An order is issued about this and a record is made in the labor record. Upon dismissal, you must be paid wages for the time actually worked in the month of dismissal and compensation for unused vacation.

With a statement of violation labor legislation The general director of the company, Olga Andreevna, contacted the labor inspectorate.

A month later, she was told that it was impossible to conduct an inspection, since there was no information about the location of the company. The company has only a legal address, and it has never been located at it. There is no actual address, and never has been. “Labor” inspectors, they say, go to check only offices, and not citizens’ apartments. Now Olga Andreevna had only one thing left: to go to court.

If you carefully study the norms of labor legislation of the Russian Federation, it will become clear that there are no special rules there is no requirement to dismiss the company's chief accountants. The general scheme for all employees is established by Article 80 of the Labor Code of the Russian Federation. If the dismissal of the head of the accounting service is initiated by himself, the regulations will be as follows:

• The chief accountant informs the manager of his desire to resign.
• an official statement is registered 2 weeks before dismissal
• during compulsory service, the person leaving the job surrenders his cases
• on the last day of work, the chief accountant receives the calculation and documents

Could something change this standard regulation, for example, the reluctance of management to part with a good specialist?

Forced labor is prohibited, therefore, no one can force the chief accountant to work beyond the required 14 days required to transfer cases. Any obstacle to terminate labor Relations will be illegal. These include the following actions:

• refusal to register a resignation letter on the current date
• no dismissal order until the last day
• deduction of full payment upon dismissal
• not issuing a work book on the last working day

All these cases are gross violation labor code and may subject the manager to administrative and criminal liability. If you want to risk your freedom and reputation, you can try to keep the chief accountant on the staff of the company without his voluntary consent.

When the chief accountant’s work is not needed

There are reasons why even the chief accountant may not work the required 14 days:

• upcoming training of a specialist at a university
• approaching retirement date
• transfer of spouse to work in another country
• moving to a new place of residence if necessary
• probationary work

If you have one of these reasons for dismissal, you will not have to work off. According to the requirements of Article 80 of the code and paragraph 22b of the Resolution of the Plenum of the Armed Forces of the Russian Federation No. 2 (approved on March 17, 2004), the manager is obliged to fire you on the day that you yourself indicated in the application.

NOTE: probation the chief accountant can last up to 6 months, which means during this period a specialist can quit without working.

Dismissal of the chief accountant with completion of work

The work is regulated by the Labor Code of the Russian Federation in order to protect the interests of the employer. How else can the manager organize the transfer of affairs and protect the company if the chief accountant leaves. A period of 14 days is not always sufficient to submit cases when we're talking about about leaders at this level. By agreement of the parties, the working period may be extended. But you need to format it like this:

• reach an agreement on the date of dismissal of the chief accountant
• if the period is more than 2 weeks, do not apply immediately
• submit an application for dismissal 14 days before its date
• receive payment on the day specified in the application

All these terms can be specified in a special agreement or employment contract, the main thing is that they do not contradict the Labor Code, since working periods of more than 14 days are prohibited by law.

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