Sample act of acceptance of transfer between directors. Transfer of documents by the former director to the new one: local regulations

The act of accepting the transfer of affairs when changing the director is a document that is drawn up after the minutes of the general meeting of founders on the change of director have been prepared or an order for the change has been issued. general director. and information about this change was transferred to the tax office.

Set of documentation submitted to tax authorities when changing the director, must include: a notarized application to the Federal Tax Service about the change of director, a decision sole founder or minutes of the general meeting of participants on the change of director, an order on the appointment of a new general director.

The act of accepting the transfer of affairs when changing the director is drawn up by the secretary and signed by the chairman of the general meeting and both directors. The document consists of three parts: introductory, descriptive and concluding.

In the introductory part, the time and place of the meeting, the name of the enterprise, the full name of the chairman of the general meeting or the only participant. The descriptive part lists the documents transferred from one director to another. In its final part, the act of accepting the transfer of affairs when changing the general director contains the full names of all persons present when drawing up the act, their signatures and the seal of the enterprise.

The list of documents in the descriptive part of the act of accepting the transfer of cases usually looks like this:

Simultaneous change of founding director

In accordance with current legislation, The change of Director is made on the basis of the decision of the founders, and documents for making changes are submitted by the director, therefore the simultaneous change of founder and director is impossible from the point of view of the law. If you need to change both the participant and the director, proceed as follows:

Certificate of acceptance of transfer upon change of director sample

ACT OF ACCEPTANCE-TRANSFER

Date of drawing up the act: “_”_____ __

Reason: decision of the general meeting of founders

___________________________________________

Compiled by:

Present: (full names of three founders)

This act has been drawn up:

in connection with the dismissal of _________ from the position of director and the appointment of _________ to the position of director __________________________________

the first one passed, and the second one accepted following documents:

1. Constituent documents

2. Current documentation

3. Documents OK

4. Seals and stamps

5. Inventory assets according to the inventory report on total amount ___ rub.

6. Documents financial statements according to the act dated “__”_____ __ for the period from ___ to ___ inclusive.

Attached to this act are:

Procedure for transferring cases when changing the General Director

A change of director is complex procedure, which consists of several stages. One of the stages of this procedure is the transfer of affairs to the new management of the organization.

The requirement to transfer affairs from the previous manager to a new one federal level contained only in the Banking Law and banking No. 395-1 of December 2, 1990. This law says: “When dismissed from office, the sole executive agency credit organization is obliged to transfer the property and documents of the credit organization to a person from among its managers.”

The basic rules for the work of archives of organizations dated 02/06/2002 contain a requirement for the transfer of cases when the head of the archive changes (clause 10.5 of the Basic Rules). Laws governing the activities of the main types commercial organizations(OJSC, LLC) do not contain such requirements.

However, this does not relieve the manager from documentation transfer of cases upon vacancy of a position.

Guidelines for material accounting inventories, approved Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n establishes the obligation to carry out an inventory when changing financially responsible persons (clause 22 Guidelines). The head of the organization is the financially responsible person. Therefore, it is advisable to transfer cases based on the results of the inventory.

The procedure for transferring cases when a manager changes is not defined by law. Therefore, the transfer of cases is carried out in an arbitrary manner, but writing. Currently, the practice of issuing acceptance and transfer certificates has been established. The content of the acceptance and transfer act is determined by the structure and nature of the transferred cases, the type of activity, and the scale of the organization. In any case, the act must be extremely detailed. In particular, documents that are stored directly with the manager will be transferred under the act:

The act may describe the state of specific cases/projects that were directly carried out by the manager, at the time of leaving the position, the conditions for storing documents and valuables.

The transfer acceptance certificate is a two-sided document. It bears the signatures of the head leaving the position and the head taking up the position. The acceptance and transfer certificate is drawn up in two original copies.

To draw up such an act, a commission may be formed from authorized employees organization, due to the importance of the procedure. All other actions depend on the discretion of the parties. The act may be supplemented by inspection protocols, photo shooting documents, etc.

General Director of Mir Consulting LLC

Change of director

Scroll: Certificate of acceptance and transfer of cases

ACT OF ACCEPTANCE AND TRANSFER OF CASES

Minsk district, village Kolodishchi " "___________ 2010

In connection with the adoption by the founder of private unitary enterprise "____" _________ of decisions on dismissal from the position of director of the enterprise _____________ and appointment to the position of director of the enterprise _______

Commission consisting of:

Chairman of the commission - representative of the founder _________

Members of the commission: Chief Accountant ___________

legal adviser ________________

In the presence:

dismissed director of the enterprise ________________

newly appointed director of the enterprise ___________

drew up this Act stating that _____________ transferred and __________ accepted the affairs of the position of “director”.

1. When accepting and transferring cases it is established:

________________________________________________________________________________________________________________________ ________________________________________________________________________________________________________________________ ________________________________________________________________________________________________________________________ ________________________________________________________________________________________________________________________ ________________________________________________________________________________________________________________________ ________________________________________________________________________________________________________________________ ____________________________________________________________________________________

2. ____________ transmitted and ____________ accepted:

No. Name Quantity Notes

Act upon change of director, act of transfer upon change of director, transfer of affairs upon change of director, act of acceptance of transfer change of director

Act on acceptance and delivery of cases upon change of general director

I APPROVED

_____________________________________________

(chairman of the general meeting or other

body that made the decision to change the director

owner of the organization's property)

Signature: ____________________________________

Moscow _________________2012

Present:

1._________________________________________________________________

(positions, initials, surnames)

2._________________________________________________________________

3._________________________________________________________________

Transmitted:

Constituent documents of the organization: ___________________________________ (for example, charter, memorandum of association organization) seals and stamps of the organization. Documents containing information are transmitted:

1. About the organization’s expenses __________________________________________

2. About the organization’s debt, including loans and payments

taxes:_______________________

3. On the status of accounting documentation: _______________

4. O bank accounts organizations: ________________________________

13. O technical condition funds (funds), technical means

control, PC: __________________________________________________________

14. On the status and training of personnel: ________________________________

15. O legal entities established by the organization: _________________

16. About branches and representative offices of the organization: ___________________

During the acceptance and delivery of cases, the following facts were established:

1. Shortage Money in total ______________________________

2. Absence of the following documents _________________________________

3. Lack of the following products material assets ____________

4. Absence of the following seals and stamps __________________________

5. Disadvantages in the following documents ______________________________

Other violations ___________________________________________________

I,_________________________________________________________________,

(Full name of the general director handing over the cases)

I don't agree with following provisions of this acceptance certificate: ____

__________________________________________________________________

(signature of the general director submitting the case) (initials, surname)

This acceptance certificate has been drawn up in two copies, one of

All participants in economic transactions are required to conduct Accounting- this is established by law. Legal liability for its correctness and timeliness is entrusted to the owner or the manager of the enterprise authorized by him, as well as to the chief accountant.

Signatories

The head of the enterprise and the chief accountant, as a rule, sign all the accounting documents of the enterprise. This right is assigned to them by law or internal documents enterprises.

The powers of the manager are usually fixed in constituent documents and contract; The powers of the chief accountant can be enshrined in his job description, in the order of the manager or in the employment contract.

What to do if officials change

Changing a director or chief accountant is a rather troublesome matter and requires a thoughtful approach. In this case, the enterprise needs not only to notify the regulatory authorities and the servicing bank, but also to correctly carry out the reception and transfer of primary accounting documents new employee.

This procedure is legally provided only for budgetary organizations; self-supporting enterprises determine it independently, for example, by separate order or position. In any case, an act of acceptance and transfer of documents is drawn up, an example of which is given below.

Based on the current business practices, when changing persons responsible for maintaining accounting, at the enterprise is created by order special commission, which conducts an internal audit and accepts documents from the manager or chief accountant.

An audit is not mandatory, however, an enterprise can independently attract auditors who will give an opinion on the state of the accounting and tax accounting. Such a document can help an enterprise avoid financial sanctions from inspection authorities in the future.

If the replacing officials were financially responsible, then a mandatory inventory of property and documents is carried out in the prescribed manner.

How to correctly transfer documents when changing the director or chief accountant

For violation of the accounting procedure at the enterprise for officials Liability up to and including criminal liability is provided, which is why it is so important to correctly formalize the acceptance and transfer of documents when they are changed.

Cases are transferred to the newly appointed director or chief accountant, and in the absence of candidates - to the commission, or to an employee appointed by order. The commission or responsible employee subsequently transfers accepted documents the newly appointed director or chief accountant. If the chief accountant changes, the documents can be accepted directly by the head of the enterprise.

The act is drawn up in three copies: one - for the employee being replaced, the second - for the appointed one, the third - for the accounting department. The act of acceptance and transfer of documents upon change of director is signed by the members of the commission or the responsible employee, the chief accountant and new manager. And if the chief accountant changes, this is done by members of the commission, the head of the enterprise and the new accountant.

Certificate of acceptance and transfer of documents: sample

Certificate of acceptance and transfer of primary accounting documents of Rank LLC.

Date, place of compilation.

By us, the director of Rang LLC, Ivan Trofimovich Pavlov, acting on the basis of the Charter, members of the commission for the acceptance and transmission of documents, economist O.V. Lepta, accountant N.P. Kud, archivist T.L. Rudenko, acting on the basis of an order, with on the one hand, and the chief accountant V.A. Alferova, acting on the basis of the employment order and job description, on the other hand, compiled this act is that Alferova V.A. transmits, and Rank LLC, represented by the director and the commission, accepts the following documents of Rang LLC for the period from April 2010 to April 2015 (detailed list):

• invoices for the release of goods and tax invoices, acts for the release of inventory and materials and goods, contracts, invoices, acts of work performed, reconciliation acts;
• tax and financial reporting;
• deciphering the amounts of debt, assets and liabilities;
• salary documentation;
• acts of acceptance and transfer of documents to the archive;
• inspection reports from regulatory authorities (if available).

The director and the commission established a shortage of 1 tax invoice dated 04/01/2014 under supply agreement No. 3 dated 01/01/2014. By this fact from Alferova V.A. received explanatory letter, and the counterparty is requested in writing to provide a duplicate of the missing document.

For the rest of the comments on management accounting documentation not available.

The audit and inventory were not carried out due to lack of grounds.

The act was drawn up in three authentic copies: one for Alferova V.A., the second for the accounting department of Rang LLC, the third for the director of Rang LLC, and signed by three parties.

Legal advice: for convenience, the list of documentation can be presented in the form mandatory application to the act of acceptance and transfer.

Who and how to notify about the change of responsible persons

Within 10 days from the date of changes, the enterprise must notify the tax authorities of the change responsible person. Such notification shall be made by submitting an approved registration form.

You also need to register for the servicing bank new card with sample signatures, notarized.

If your company has an electronic digital signature, you should contact certification center to cancel the old one and register a new one digital signature required for submitting electronic reporting.

In the event of a change of director, changes must also be made to State Register enterprises: a special form is provided for this.

Responsibility and sanctions

If internal audit When transferring cases, violations are identified, the commission must request from the director or chief accountant written explanations. If a document is lost or destroyed, you must notify it in writing. law enforcement agencies and include their representative in the commission.

The law establishes that responsibility for mismanagement signatories are responsible for accounting, but this does not exempt the company from possible sanctions during checks. New director or an accountant will not be held responsible for the mistakes of the previous one, and financial sanctions may be imposed on the enterprise, as a business entity. That is why it is so important to correctly formalize the process of receiving and transmitting documents when changing officials.

Act of transfer of affairs of the chief accountant

Change of director - standard step by step procedure. One of its main components is the transfer of affairs from the outgoing director to a new director elected in his place. The process also involves the transfer of all available documentation to the organization, which is recorded by drawing up and signing a transfer and acceptance certificate.

The obligation to transmit documentation may appear in local acts, for example, in the relevant Regulations on the transfer of documents. On legislative level transfer of affairs between managers is noted:

• provisions of Federal Law No. 402 “On Accounting” dated December 6, 2011, specifically, clause 4 of Art. 29 (regarding accounting documentation);
• Federal Law No. 395-1 “On Banks...” dated December 2, 1990, Art. 24 (for credit and financial structures);
• by the decision of the Board of Rosarkhiv dated 02/06/2002, in detail, in the “Basic Rules for the Operation of Archives”, clause 10.5 (for government agencies);
• methodological guidelines for accounting for inventories (clause 22), approved by Order of the Ministry of Finance of the Russian Federation No. 119n dated December 28, 2001 (on the need to carry out an inventory when replacing materially responsible persons, in this case - when replacing a director).

The procedure for transferring cases is not regulated by law. Therefore, it is free in nature and is carried out without clearly defined guidelines. The essence of the question is the following. The former director, being a financially responsible person (in accordance with Article 277 of the Labor Code of the Russian Federation), must give the new head of the organization all the documentation that he kept.

This procedure is formalized by an acceptance certificate . It's double sided legal document, which, among other things, may contain a description of the state of affairs, things at the time of its preparation. Its dominant purpose is to state the existing transferred documents, values, affairs.

When drawing it up, a special commission may be created at the discretion of the parties. Protocols may be attached to the document itself, additional documents and so on.

General structure of the act

The acceptance certificate is compiled in 2 copies (for the already former director and the one elected in his place). Conventionally, the structure of the document can be designated as follows.

Common mistakes in drawing up the transfer and acceptance certificate when changing the director

Recommendations of Rostrud on the issue of storing copies of personal documents of employees in organizations

In its report for the second quarter of 2017, Rostrud strongly recommends not storing copies of employee documents in unnecessarily personal affairs. As a standard, only with the consent of the employee, the employer has the right to make copies of a passport, military ID, SNILS for personal records and store them in the organization.

Judicial practice, Rostrud points out, indicates that when applying for employment, it is enough to verify personal information against passport data. Subsequent storage of a copy of this document in the organization is already an excess acceptable use the amount of personal data of the employee.

Rostruda also draws the attention of employers that such excessive (inappropriate) processing of personal data may result in a warning or penalties - 5-10 thousand rubles. to an official.

Well, for legal entities the size of the financial sanction increases to 30-50 thousand rubles.

Example 1. Preparation of an acceptance certificate for documentation when replacing a director In connection with the dismissal of Petr Petrovich Danilchenko from the post of director of Most LLC and the election of Mikhail Mikhailovich Vasilyev instead of him, documentation is being transferred from former leader

new. In fact, a bilateral acceptance certificate is drawn up in the presence of a commission of 3 founders specially formed for this purpose. The transfer itself is documented in the deed letterhead

1. the following list:
2. Charter and agreement on the establishment of Most LLC.
3. Certificate of state registration of Most LLC.
4. Certificate of registration of the company with the Federal Tax Service No. 1 for the city of Yaroslavl.
5. Information letter on the assignment of statistics codes.
6. Existing minutes of general meetings of founders -- Orders by --
7. personnel
8. Personal things --
9. Personal cards --
10. Round seal and stamp of Most LLC.

At the same time, the satisfactory condition of the transferred documentation and the absence of complaints were noted. The act was drawn up in 2 copies and signed personally by the transferring party in the person of P. P. Danilchenko, as well as by the receiving party - M. M. Vasilyev.

The document was signed by the remaining participants - members of the commission (V. A. Loginova, L. D. Borisevich, L. A. Larionova).

Change of manager – standard procedure, requiring official registration. Moreover, the inevitable transfer of affairs upon change of manager it should be the same properly framed. Not many people know how to implement this procedure Right.

It should be noted right away that any agreements drawn up when registering a change of leadership and transfer of affairs, providing for the assignment of all responsibility for previously committed actions for a new leader, legal force Dont Have.

The transfer of affairs when there is a change of manager includes:

• transfer of documents and seals;
• transfer of material assets.

Transfer of documents

Documents that are in production and those stored in the archive are subject to transfer. Documents and scientific reference materials are transferred directly according to the Transfer and Acceptance Certificate. When transferring documents, it is important to clearly and correctly indicate the number of cases and the number of documents. IN mandatory information about the storage period of files (temporary, permanent) should be highlighted. You should also divide materials into categories, in particular:

• statutory documents;
• accounting documentation;
• expenses documents;
• documents on debts;
• documents on bank accounts and transactions;
• documents on the conditions of accounting and storage of cash and securities;
• documents on the use of funds;
• documents on the state of discipline (financial, budgetary, cash, staffing, etc.);
• documents on contractual relations(agreements, contracts);
• documents about vehicles, real estate, other material assets;
• documents relating to inspections, audits, inventories;
• other documents.

The form of the transfer and acceptance certificate is not determined by law, therefore, in this regard, it should be determined by the internal documents of the organization’s office work.

Transfer of material assets

This procedure initially involves conducting an inventory. Again, the process is not particularly regulated by law. All material assets are transferred according to the inventory.

The transfer of documents and material assets can be formalized in one Acceptance and Transfer Certificate. The act is approved by the body (person) that made the decision to change the manager. It must indicate the place and date of compilation, there must be a link to regulations, statutory documents, regulations, job descriptions, in accordance with which the document is drawn up and the transfer takes place. The Act indicates all participating persons, it is signed by the former and new manager, as well as the participating persons and the person who drew up the document. The Report must indicate the identified violations, shortcomings and deficiencies, as well as other points established during the acceptance and transfer. If these negative facts are discovered, the former manager is asked to provide an explanation. Explanations, as well as agreement or disagreement with the identified violations are reflected in the Act.

Our employees are ready to provide advice on the registration of the procedure for transferring cases, as well as in any other cases, such as: his place of residence, etc.