Appointment of a chief accountant: how to take into account all the nuances. Order on the appointment of a chief accountant (sample) Appointment of a chief accountant

The presence of a chief accountant on staff today is not a prerequisite for some organizations. However, most legal entities must still provide for the position of chief accountant and find a suitable candidate for it, observing certain conditions. The material on the site will help you figure out which organization needs such a specialist and how to apply for it correctly.

A chief accountant will help you decide whether or not your organization needs a chief accountant, who regulates all accounting issues, including this position. So, the chief accountant of the organization:

If an organization falls under the categories in the right column, it definitely needs a chief accountant on staff. Other companies do not have to do this, but if the manager deems it appropriate, it is not forbidden. After the issue with the mandatory presence of a position on the staff has been resolved, you need to think about documenting the acceptance and/or appointment to the position of chief accountant or other person who will be entrusted with accounting.

Not every specialist can be a chief accountant; such a candidate must meet a number of requirements. Therefore, his registration for work occurs in a special way: two privazas for the organization are issued at once:

• on appointment to a position;
• about hiring.

Usually the first order is preceded by a competitive selection of candidates, in which the founders of the company usually take part. Once a suitable candidate has been selected and his documents have been verified, the application process can begin.

Sample order for the appointment of an accountant

Order on the appointment of chief accountant 2019 LLC "Primer"

In connection with the responsibility for maintaining accounting records, I order:

1. Appoint Aglaya Ivanovna Koshkina, born May 10, 1978, as chief accountant / entrust accounting management / Primer LLC to Aglaya Ivanovna Koshkina, born on May 10, 1978 (other information about the person provided for by the charter or internal documents of the employer)

(additional option if necessary: ​​for a period of ______________________).

2. Aglaya Ivanovna Koshkina’s work should be paid in accordance with the employment contract concluded with her, with a salary of 90,000 (Ninety thousand) rubles per month.

3. In order to verify A.I. Koshkina’s compliance with the assigned work, set a test period of 3 months (no more than six months)

4. By agreement of the employer and A.I. Koshkina, conclude a fixed-term employment contract for a period of __________.

5. Establish full financial liability of A.I. Koshkina. from 04/19/2017

6. The head of the HR department, Svetlana Petrovna Ivanova, should familiarize Aglaya Ivanovna Koshkina, who is appointed to the position of chief accountant, with this order by April 20, 2019.

Head __________________ Vasechkin Petr Semenovich

(signature) (full name)

(M.P.)

I have read the order __________________ Koshkina A.I.

(signature) (full name)

Obviously, the above document should not cause any difficulties in filling out and can be used as a sample order for the appointment of the chief accountant of an LLC or any other organization. When designing it, you need to pay attention to the following nuances:

1. The following must be included in the Order:

• date, since it will begin the person’s personal responsibility for maintaining accounting records in your organization;
• Full name of the person who will be the future chief accountant or who is assigned accounting responsibilities;
• full and exact name of the legal entity;
• personal signature of familiarization of the individual appointed to the position.

1. In line 2, you can indicate not a salary, but a piece-rate payment option.
2. Lines 4 and 6 are filled in if appropriate services are available at the enterprise
3. Lines 3 and 4 are filled in as needed.
4. Line 5 must be filled in with the date.

Any organization can write this document in free text form, indicating in it the data that relates to the specifics of its work. The contents of the order should not contradict other documents, including those that need to be drawn up for the final employment of the chief accountant.

Important nuances

An entry into the work book of an employee of any position with any responsibilities is made on the basis of a hiring order, and not on the basis of an appointment order, a sample of which is given above. Hiring is formalized by order (instruction) of the employer, issued on the basis of a conclusion in accordance with Article 16 of the Labor Code of the Russian Federation employment contract.

The content of the employment contract with the chief accountant is the subject of a separate discussion. Its most important provisions are urgency (indefinite or for a certain period), completeness of reflection of job duties and responsibilities, and terms of remuneration. Before drawing up an employment contract, employment order and appointment order, it is necessary to ensure that the candidate for the position of chief accountant meets the requirements set by law for this position in paragraphs 4-7 of Law No. 402-FZ “On Accounting”.

The presence of an order for the appointment of a chief accountant does not negate the need to draw up an employment contract, which specifies who is appointed to the position, to whom the chief accountant reports, and also stipulates the need to draw up an order of appointment.

Labor responsibilities for the chief accountant are determined by the employment contract concluded with him, as well as by the job description approved by the head of the organization. The chief accountant reports directly to the director (general director) of the company.

The director must also be appointed to his position on the basis of an order; a sample of such a document can be downloaded.

Sample design

The order for the appointment of a chief accountant is developed by each organization independently; its form is not approved at the legislative level. Traditionally, the document is drawn up on the organization’s letterhead or on a regular sheet indicating the company’s details.

The order indicates why the need for its formation arose, after which the full name of the employee who is hired for the position of chief accountant is written. The form of the administrative document may, in addition to the appointment, also contain the procedure for remuneration of the chief accountant.

How to draw up an order for appointment to the position of chief accountant? What to write in this order? Here is an order form and a sample to fill out (the order was drawn up in 2019).

Provisions of the Labor Code of the Russian Federation

The chief accountant of an organization, as an official, occupies a special place in the activities of any company. After all, it is this person who organizes the work of calculating and paying taxes and insurance premiums, developing accounting policies and reporting to government agencies.

Labor relations between the chief accountant and the employer arise on the basis of an employment contract (Article 16 of the Labor Code of the Russian Federation). An employment contract with the chief accountant can be concluded for either an indefinite or a definite period by agreement of the parties.

When concluding an employment contract with the chief accountant of an organization, it must reflect the mandatory information and terms of the employment contract listed in Art. 57 of the Labor Code of the Russian Federation is:

• surname, name, patronymic of the chief accountant and the name of the employer who entered into an employment contract;
• information about the employee’s identity documents;
• information about the employer’s representative who signed the employment contract and the basis on which he is vested with the appropriate powers;
• place and date of conclusion of the employment contract;
• place of work;
• labor function (work according to the position in accordance with the staffing table, profession, specialty indicating qualifications).

Example of an order

When hiring an employee on the basis of a concluded employment contract, an order (instruction) of the employer is issued (Article 68 of the Labor Code of the Russian Federation). The order (instruction) on hiring an employee is signed by the head of the organization. You can also issue an order to appoint the chief accountant of an LLC or JSC to the position of chief accountant. Here is an example of such an order issued in 2019. However, let us make a reservation that such an order is drawn up in any form. There is no universal form for such an order. Therefore, you can download a sample order for reference only. An example of an order is in front of you.

When hiring a head of a financial service (he can also be a chief accountant), it is important to correctly draw up two main documents - an order for the appointment of a chief accountant and an employment contract.

The chief accountant of an organization is one of the managers, and a person appointed to this important position must (or must, at the discretion of the general director) meet the following criteria:

• have at least a higher professional education (financial or economic);
• have at least five years of work experience in economic positions - some of which should be management positions (at present, the requirement of management experience may not be taken into account).

The chief accountant is appointed or removed from the position only in accordance with the order of the head of the enterprise. The procedure begins with drawing up an order for appointment to a position, then drawing up an employment contract and a number of documents regulating the responsibilities of the head of the financial service.

Order on the appointment of a chief accountant

It is recommended to fill out this document using the unified form T-1, which is an annex to the Resolution of the State Statistics Committee of Russia dated January 5, 2004. No. 1. This requirement is not currently a guideline or mandatory, but if you do not want to develop your own form, then use it.

What should an order for appointment as chief accountant include:

1. The full name of the person being hired is required (initials are not allowed!).
2. The nature of the work is temporary, permanent.
3. The time period for accepting and transferring cases from the previous employee (maximum 2 weeks, since the old employee must be completely relieved of his duties during this period), as well as the composition of the commission that will be authorized to exercise control over the acceptance and transfer process.

If you consider it necessary to transfer cases in the presence of auditors, then be sure to write down information about them in this order. Why involve external auditors?

Naturally, to detail the state of the financial activity of the enterprise in the final period of work of the previous accountant. Since the Criminal Code has several articles for which the head of the financial service is also responsible, in large organizations it is third-party specialists who will help identify all the shortcomings - this does not simplify the start of the work life of a new employee, but becomes, as they say, “without tails.”
After the act of acceptance and transfer of affairs is formed, the new chief accountant must carefully study it, understand the nature of the financial activities of the enterprise and possible nuances, identify problematic issues, and only then approve it with his signature.
Next, the order for the appointment of a chief accountant is signed by the head of the organization and submitted to the new chief accountant for review. This document must be stored for at least 75 years.

Employment contract with chief accountant

An employment contract is practically the main document that regulates the work procedure of both each individual employee, specialists, and managers. Unfortunately, the state has not put into effect a standard form of this document, so organizations have the right to draw up an employment contract with the chief accountant based on their own wishes (with the exception of some industries that have introduced the form in enterprises of their own subordination).

As a sample, organizations can use such forms of contract as those used by the Ministry of Health or JSC Russian Railways at enterprises in their industry.

What are the main points that any employment contract should reflect:

• exact and full name of the employing organization

Changing the name or form of ownership will entail the conclusion of an additional agreement.

• validity

Typically, an employment contract is for an indefinite period. But there are a number of exceptions that an employer can take advantage of. The Labor Code (Article 59) allows the replacement of an open-ended contract with a fixed-term one if both parties agree to this.

Please note: the maximum period for which a fixed-term contract can be signed is 5 years (Labor Code of the Russian Federation, Article 58, Part 1, Clause 2).

Remember, a fixed-term employment contract can be concluded legally if there are no deliberate intentions to infringe on the rights and deprive the new employee of the guaranteed benefits that come with an open-ended contract.

• job responsibilities

This paragraph is closely intertwined with the provisions of another document - the job description. If the employer does not see the need to include all its provisions directly in the employment contract, then he can attach the instructions as an authorized attachment.

• chain of command

The chief accountant may report not only to the general director (chief), but also to one of his deputies, vested with the appropriate powers. This information should be contained in the employment contract.

Subordinates are also registered here - these are all specialties and middle managers of the financial service.

• existence of a probationary period

Based on the Labor Code of the Russian Federation (Article 70, Part 5), the employer has every right to establish a probationary period for the chief accountant of no more than six months from the date of his assumption of office. Naturally, the duration of the contract itself must be adequate - from one year. If the fixed-term contract itself is only 6 months, then the probationary period cannot exceed 14 calendar days.

• having the right to sign

Without the signature of the chief accountant, some documents are generally considered invalid, for example, invoices. That is, the appointment as chief accountant already entails automatic granting of the right to sign internal documents. As for banking documentation, many institutions require that after the first signature of the general director, a second signature of the chief accountant must be affixed.

If he has the right to sign, then a corresponding order must be drawn up on this in the bank’s form, and his personal signature must be stored as a standard in the bank card. If the head of the organization does not consider it necessary to involve the chief accountant in banking operations (there is no trust, as an option), and the bank itself does not require this, then a chief accountant is appointed without the right to sign.

This clause must contain not only an employment contract, but also an appointment order.

• link to non-disclosure agreement

Naturally, the chief accountant belongs to the category of those managers who have full access to all financial documents of the organization. And if part of this information must be transferred to state supervisory, statistical and other bodies, then part remains only for internal use and is a trade secret of the enterprise. It is about its non-disclosure that an appropriate agreement must be drawn up, containing the types of liability to which a negligent person can be held the employee who violated it. The employment contract must include a reference to this agreement.

The remaining provisions that an employment contract may include are determined by the manager. But remember that without the approval and signatures of all parties to the contract, the document is not valid!