Dismissal of an accountant. The dismissal of the chief accountant is not an easy task.

Please provide clarification on the procedure for the dismissal of the chief accountant for own will(how much notice should I give) 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, reduced notice periods have been established (see paragraph 2 of the Appendix to this answer). An extended warning period (not later than one month) is set for the leaders of the organization, athletes and coaches who have concluded an employment contract for a period of more than four months.

In this way, Chief Accountant does not belong to the category of workers for whom a reduced 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 order established by Art. 80 of the 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 handover 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 fixing the procedure for transferring cases when changing the chief accountant in a local regulatory act, for example, the provision on the procedure for accepting and transferring cases, with which the employee must be familiarized under signature when hiring, even before the conclusion 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 the employment contract and job description chief accountant. When transferring cases, it matters whether another employee is invited to the position of chief accountant or not, because the employer, in the event of the dismissal of an accountant of his own free will, has only two weeks to search for 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 does not have the right to extend this period and detain the former employee for the transfer of cases. If a suitable candidate is not found before the notice period expires, the cases will need to be transferred to another employee appointed by order of the head, for example, the deputy chief accountant or another employee.

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

In addition, not being an employee of the organization, he does not have the right to sign the act of acceptance and transfer, especially since after accepting the cases, he may change his mind and refuse the position. The best option- when both accountants work at the same time. Some experts recommend accepting a candidate initially for another position, for example, deputy chief accountant, and after the release of the position of chief accountant, transfer it.

Or transfer the chief accountant to the position of deputy, and accept the candidate for the position of chief accountant. But both in the first and in the second case, first of all, it is necessary that there is a position of deputy chief accountant, and a vacant one at that. 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, depending on the actual circumstances.

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

The administrative document for the transfer of cases 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 accepting cases (new accountant, manager, other person); - other persons (employees) involved in the transfer of cases (representative of a higher authority, auditors); - terms (date) of acceptance and transfer of cases; - the procedure for formalizing 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 form source documents, make the necessary entries in accounting, print registers, prepare accounting and tax reports submitted at the time of transfer of cases, calculations for the payment of insurance premiums, statistical reporting etc. In addition, the transfer of cases when changing the chief accountant may be preceded by an inventory.

It is carried out: - if this case of the inventory is provided by the employer (clause 3, article 11 of Law N 402-FZ); - if by virtue of Art. 243 of the Labor Code of the Russian Federation, an employment contract or agreement with the chief accountant is assigned to him material liability(since inventory is mandatory when changing financially responsible persons). The inventory should be carried out on the basis of the order of the head and in the manner prescribed Guidelines on the inventory of property and financial obligations, approved by the Order of the Ministry of Finance of Russia dated 13.06.1995 N 49. Please note!

If the chief accountant refuses to transfer cases, and such an obligation is provided for him by an employment contract or local normative act institution, before the dismissal of the accountant, the employer can involve him in disciplinary responsibility, up to dismissal under paragraph 5 of part 1 of Art. 81 of the Labor Code of the Russian Federation, if he already has an outstanding or outstanding disciplinary sanction. According to paragraph 6. Regulations on chief accountants, approved by the Decree of the Council of Ministers of the USSR of 01/24/1980 N 59, the acceptance and delivery of cases during the appointment and dismissal of the chief accountant are drawn up by an act after checking the status of accounting and reporting. A copy of this act is sent to a higher authority.

In necessary cases, 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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An accountant can leave work on his own initiative, as well as at the request of the employer.

Working off in 2 weeks is the duty of the chief accountant to the employer if the employee leaves of his own free will.

Required Concepts

Dismissal	This is the termination of the employment contract at the initiative of the employer, employee, third parties. Legally, provided that the legal procedure for this procedure established by the Labor Code of the Russian Federation is observed
Grounds for dismissal	These are fundamental principles, rules, in practice - articles of the Labor Code of the Russian Federation, according to which an official is dismissed
Business or company	These are legal entities various forms property
Labor contract	This is a contract that specifies the powers of the employee and the employer, in accordance with the position held by the qualifications of the employee, the termination procedure, etc.
Chief accountant of an enterprise (company)	This is a specialist who carries out his work on the accounting system in accordance with the current provisions of the law. The task, which is solved by the chief accountant, is the timely payment of taxes. As well as a report to the owners of the organization and government bodies, reporting to the owners of the enterprise and control over financial condition enterprises. Unlike an ordinary employee-accountant, the chief accountant is appointed to the position by the general director of the company, released by him. And also obeys only him

What documents are needed

The main documents that indicate the presence of an employee at work are a work book and a contract. The first copy is kept in the personnel service, and the second one is kept by the employee.

The work book is kept in the personnel service. The personnel officer bears personal responsibility for it, therefore it is not handed over to the employee.

If a dismissed employee wants to register with the Employment Service, then he needs a certificate of a confirmed form () on income, but excluding 13% tax.

The accountant to the dismissed colleague is obliged to issue it within 7 days. To receive unemployment benefits, the dismissed employee must register with the Employment Service within 14 days.

If there is a need for this, then the accounting department of the former place of work can write in a few months, as well as issue them for other purposes.

All documents can be claimed free of charge by the former employee once. But it should be done no later than a year after dismissal.

Certificates can be sent by mail or manually, carried out through a special form, copies of the received certificates are enclosed in a personal file former employee.

The legislative framework

How to fire at the initiative of the employer

speaks of failure labor obligations	For no reason and in the presence of penalties for discipline. The position of chief accountant implies a disciplined and accurate nature of his work: it is not a problem to dismiss an employee with reprimands
Article 81, paragraph 9 speaks of the decision by the chief accountant	Which entailed a violation of the safety and integrity of property, the use of property legal entity unlawfully causing property damage to the company
Inconsistency of the position of chief accountant	Due to insufficient qualifications (this shortcoming of the employee was confirmed by the results of the past certification)
When the owner changes, this situation may occur	Within three months, the new owner has the right to terminate with the employees. Including the chief accountant. But in this case, the employee is entitled to. They are equal to three wages on average (Article 81, paragraph 4)
Absenteeism	Absence from work for more than 4 hours without a valid reason
Committing unlawful acts at work	Theft, destruction, embezzlement, damage to someone else's property. The facts are established by a court decision that has entered into legal force
Violation of labor protection requirements	In the event that this caused serious consequences or created the likelihood of their occurrence
Commitment of acts of a guilty nature by an official	Working with commodity values. Actions became the basis for the loss of trust on the part of the boss
Providing false information to the boss	And documents when drawing up an employment contract, disclosure of trade secrets

The employer, when dismissing an employee under this article 81, clause 9, must reasonably prove that the employee caused damage to the company due to his actions.

Otherwise, it may turn out that the dismissed employee will defend himself. The form of protection is an appeal to the court.

If the court takes into account the side of the plaintiff and approves it, then the company will have to restore the rights of the former employee, as well as pay him money for absenteeism.

According to the court decision, absenteeism of the chief accountant will be considered forced.

Here it is worth paying attention to 2 features. Firstly, the employee does not have to work for two weeks, and secondly, he does not receive severance pay (Article 178).

Upon liquidation of an enterprise

The employer must notify employees about 2 months in advance.

But if the chief accountant does not mind, he can be fired before the expiration of this period. But in the event of liquidation, the employer always pays additional compensation.

In the event of dismissal on this basis, the employee of the company retains monthly earnings for the time of his.

Payments to the former employee stop after 2 months after the dismissal.

If the case is recognized as exceptional, then earnings can be kept for the dismissed citizen (nkoy) and for 3 months ().

An agreement (collective) may provide for other conditions for the payment of severance pay. The contract may reflect their increased size.

Formation of an order (sample)

The dismissal order is a document of an administrative nature, which reflects the fact of the termination of labor relations.

The order is drawn up on the basis of the information received from the employee. The document is issued in a standard format if one employee is subject to dismissal.

The order form includes several details:

• name of the legal entity, OKPO;
• document's name;
• time and date of publication of the document;
• details of the employment agreement;
• link to the article of the Labor Code (grounds for termination labor relations);
• base ;
• signatures and seal.

Staff worker makes an inscription in

How to transfer cases

The mechanism for transferring cases from one employee to another is not defined in the code. In principle, a resigning accountant may not hand over his affairs to a successor or manager at all.

But it is better to create an act of transferring the affairs of the chief accountant upon dismissal, although even if this is spelled out in the contract with the employee, the employer may not expect to transfer cases.

A copy of it used to be sent to higher management. But this provision is no longer applied, as it contradicts this code and FZ-129 of 1996.

Clearly, the referral procedure is optional. But for a new employee, it is necessary so that he can understand the state of affairs. And also the presence of all documents.

In addition, the transfer of cases is necessary to delimit the area of ​​responsibility between specialists - the new and old chief accountants.

Documentation can protect the newly arrived person from the mistakes of the previous employee.

FAQ

How much should work

Is he responsible after the procedure

Within a year, the employer can sue the former employee in court. But only in the event that the chief accountant did not hand over the case and was not marked with an acceptance certificate.

In principle, no one can forbid an employer to file a lawsuit against an employee even with this document. But in this case, it will be very difficult to prove his guilt.

How to dismiss from a budget organization

Legal entities, regardless of the form of ownership (state or private), upon dismissal, rely on the provisions of the Labor Code of the Russian Federation.

The norms prescribed in this law and regarding the dismissal of employees are the same for everyone.

The chief accountant is an employee of a company or enterprise whose dismissal is subject to the norms of the Labor Code of Russia.

The dominant position of the chief accountant over his colleagues is that he is appointed only by the general director, and is also released by him.

Otherwise, the chief accountant is an employee who has signed an employment contract, like the rest of the employees of the enterprise.

and other nuances of this procedure require careful and strict adherence to the norms of the law. On the procedure for the dismissal of the chief accountant for own initiative, as well as options for getting out of some controversial situations and will be discussed in our article.

The procedure for the dismissal of the chief accountant at his own request in 2015-2016

The current legislation does not provide for a separate procedure for terminating an employment relationship with an organization as a chief accountant. Meanwhile, this responsible position requires strict observance of legislative norms upon dismissal, as well as the performance of certain actions that ordinary employees may neglect.

According to the Labor Code of the Russian Federation (Article 80), general scheme dismissal of the chief accountant on his own initiative looks like this:

1. Notification to the employer of his intention to terminate the employment contract by submitting a letter of resignation within the time limits specified by the Labor Code (i.e. 2 weeks before dismissal).
2. Working off the necessary time before the termination of the employment contract.
3. The transfer of cases.
4. Receipt work book, other work-related documentation, and due to the employee payments.

Dismissal of the chief accountant at his own request and working off

In everyday communication, there is an opinion that after filing a letter of resignation on his own initiative, an employee must certainly work for 2 weeks. However, the legislation on this issue has a completely different meaning.

According to Art. 80 of the Labor Code of the Russian Federation, the employee is obliged to submit an application for termination of employment with the employer no later than 2 weeks before the desired date of termination of the employment contract. That is, we are not talking about working off, but about early warning of management about their intentions. Therefore, it is logical that the employee who announced his desire continues to fulfill his labor duties for some time. Thus, the duty of the employee in this case is to report the dismissal 14 days in advance. The employer also has the right to dismiss him even before the expiration of the 2-week period (as agreed with the employee).

However, there are several exceptions to this rule:

1. If the dismissal is conditioned by the impracticability of continuing labor activity:
   • in connection with admission to an educational institution,
   • retirement,
   • transfer of a spouse to work abroad or a new place of service,
   • other valid reasons

   the employer is obliged to dismiss the employee on the day indicated by him in the application (Article 80 of the Labor Code of the Russian Federation, clause 22 “b” of the Resolution of the Plenum of the Supreme Court of the Russian Federation of March 17, 2004 No. 2).

2. If the employee wishes to quit during the probationary period, then the period for which it is required to notify the employer is reduced to 3 days (Article 71 of the Labor Code of the Russian Federation). Insofar as probation for the chief accountant is quite long and is six months (Article 70 of the Labor Code of the Russian Federation), this exception may be relevant.

   The countdown of the time for which it is necessary to notify the management of the company about the dismissal begins from the day following the receipt by the management of the relevant application from the employee.

Transfer of cases upon dismissal

The work of the chief accountant is accompanied by a large amount of important documentation that should be handed over upon dismissal. It should be noted that the legislation does not impose the obligation to hand over cases upon termination of employment relations on chief accountants, however, it is advisable to carry out such a procedure in the interests of the resigning specialist in the first place, in order to avoid subsequent unfounded claims. Each organization should develop the procedure for transferring documentation on its own, installing the most convenient system. It is only necessary to take into account that the acceptance and transfer of cases must occur before the retiring chief accountant leaves the organization.

Documentation should be completed by an act of acceptance and transfer, which must be drawn up in a number of copies equal to the number of interested parties (for example, one copy for a retiring chief accountant, a new employee and organization reporting). It is necessary to transfer all documents for the maintenance of which the chief accountant is responsible. Moreover, this applies to documents for a period of at least 5 years, since that is how much accounting documentation should be stored in the organization (Article 29 federal law"On accounting" dated December 6, 2011 No. 402-FZ).

The procedure for handing over cases by the chief accountant upon dismissal can also be accompanied by an inventory if:

• such a procedure is established by the employer (clause 3, article 11 of law No. 402-FZ);
• the chief accountant is financially responsible person(Article 243 of the Labor Code of the Russian Federation).

Responsibility of the chief accountant after dismissal

Even after leaving the organization, the chief accountant may be held accountable by the former management or the state. Responsibility can be both material or administrative, and criminal.

1. Liability for the chief accountant may occur if:
   • he has committed an unlawful act or omission;
   • there is a causal relationship between the action / inaction of the chief accountant and the material damage caused to the employer;
   • the chief accountant is guilty of committing an unlawful misconduct (Article 233 of the Labor Code of the Russian Federation).

   To attract former employee the employer may apply to the court for liability within a year from the moment the loss was discovered (Article 392 of the Labor Code of the Russian Federation).

2. The resigned chief accountant is not insured against bringing to administrative responsibility. So, he can be attracted (Chapter 15 of the Code of Administrative Offenses of the Russian Federation) to her:
   • for violation of the procedures for conducting cash transactions and working with cash;
   • failure to meet deadlines tax reporting;
   • serious violation of accounting and financial reporting procedures;
   • other administrative offenses related to improper performance of official duties.
3. Despite the fact that the criminal legislation contains a number of offenses that involve the responsibility of the chief accountant (Articles 199, 199.1, 199.2 of the Criminal Code of the Russian Federation), it is quite difficult to bring the resigned chief accountant to justice in this case. This is due primarily to the fact that the legislator assigns it to an official, while an employee who left the organization is an official at former employer is no longer. Just in this case, the act of acceptance and transfer of cases, which delimits the responsibility of the past and new employees, can come to the rescue.

Dismissal of the chief accountant of his own free will and a way out of difficult situations associated with this

The dismissal of such an important employee as the chief accountant may be associated with some inconvenience for the employer, so sometimes the manager artificially creates situations that prevent the employee from leaving. We will give some tips on how to get out of a difficult situation.

1. If the manager avoids the employee or directly refuses to accept the letter of resignation, it is necessary to prepare a document in 2 copies and submit it officially through the office of the organization or the secretary of the director. One of the copies with a mark on the date and time of acceptance of the application must remain with the employee. From the date indicated in the document, the period until dismissal will be counted. The second option for delivering a statement to the management about the termination of employment in the company is official letter with notice. In this case, the date of dismissal begins to be counted from the date of receipt of the correspondence indicated on the returned notice.
2. If in due time there was no replacement for the chief accountant and there is no one to transfer the cases to, then you can transfer the cases to the director as the head of the organization. In addition, it should be remembered that the legislation does not contain the obligation to transfer cases, therefore, from the agreed date, you can simply not go to work anymore. If there is a properly submitted application for termination of employment in the company, the employee is considered dismissed after 2 weeks.
3. If the employer refuses to give the work book, then he should be reminded that issuing a work book to an employee on the last day of work is the responsibility of the employer, and unlawful retention of the document is a reason for filing a complaint with the labor inspectorate or court.

Thus, the legally established procedure for the dismissal of the chief accountant on one's own initiative is no different from the procedure for dismissing any other employee. Dismissal from the named position involves the transfer of accounting documentation to a new employee only in order to avoid possible problems in future.

The chief accountant is a significant figure in any organization, the main employee of the enterprise, and therefore the dismissal of the chief accountant will affect the work of the entire enterprise. The chief accountant, in accordance with the constituent documents, is appointed to a future position and dismissed from it by the management of the organization.

There is no special procedure for dismissing an accountant in labor legislation Russian Federation. An employee may be removed from his position due to his own initiative or at the initiative of the employer.

Voluntary dismissal

In this case, the procedure for dismissal, which is provided for in Art. 80 of the Labor Code of the Russian Federation. Terms of dismissal of the chief accountant - he must notify his manager of the decision in writing two weeks before his departure. The notice period runs from the next day after the employer receives the employee's application for dismissal. When the warning period regarding dismissal expires, the employee has the right to complete work. If an agreement has been established between the employer and the employee, then the termination of the employment contract may be earlier than the notice period for removal from office expires. The employer should not create any obstacles for the employee upon dismissal (submission of reports, preparation of the annual balance sheet). During this period, the chief accountant transfers his affairs to an employee who replaces him.

Dismissal of the chief accountant at the initiative of the employer

To the question: “Under what article can the chief accountant be fired?” the answer is quite simple. The employer may have certain grounds for dismissing the chief accountant if:

• - the ownership of the property of the organization passes to another person (4, paragraph 81 of the article of the Labor Code of the Russian Federation). In this situation, the new owner has the right to terminate the labor contract with the chief accountant only within three months from the date of transfer of the right to property. The dismissed person is paid mandatory compensation, which is equal to three average monthly wages;
• - dismissal of the chief accountant under paragraph 5 of Art. 81 of the Labor Code of the Russian Federation - his non-one-time non-fulfillment of labor obligations without a good reason, if disciplinary actions. When the chief accountant has a lot of disciplinary sanctions (reprimands), then his dismissal will not be a problem;
• - dismissal of the chief accountant under paragraph 9 of Art. 81 of the Labor Code of the Russian Federation - the adoption of an unreasonable decision, which entailed a violation of the integrity and safety of property, its misuse or other damage to the enterprise. When an employer wants to dismiss the chief accountant under Art. 81 p. 9, he must prove the guilt of the chief accountant, argue the unreasonable decision made by him, which led to rather unpleasant consequences. Otherwise, the dismissed employee has the full right to go to court and challenge the wording of the dismissal. As a result, the company may have to reinstate the former employee and pay compensation for forced absenteeism;
• liquidation of an enterprise or termination of activity by an individual entrepreneur;
• - reducing the staff of the organization or individual entrepreneur. In general cases, the dismissal of the chief accountant due to staff reduction is impossible. There will always be a need for an employee who can take everything into account and calculate taxes. But there are times when in small organizations the head undertakes to keep records, then the chief accountant can really be reduced from the organization.
• - inconsistency with the position held due to insufficient qualifications, which is confirmed by the results of the past certification at the company;
• – change of the name of the organization by the owner;
• – disposable gross violation chief accountant of labor obligations:
• - absenteeism throughout the working day, absence from work for more than four hours in a row for the period of the working day, without having good reasons;
• - committing theft at the place of work of someone else's property, its deliberate destruction, damage, embezzlement, which are established by a court verdict or a judge's decision that have entered into force;
• - violation of the labor protection order in a situation where it entailed serious consequences or created a threat of their occurrence;
• - the commission of guilty actions by an employee who serves monetary or commodity values, if they become the basis for the imminent loss of confidence on the part of the employer;
• - commission by an employee of an immoral offense in the performance of his educational function;
• – submission of false documents to management when signing an employment contract;
• - disclosure of secrets protected by law (commercial, state, official), which became known to the employee in the performance of labor obligations, as well as the disclosure of personal data of the workers of the organization. But in this case, the leader should correctly assess the current situation. The current legislation states that a trade secret is definitely not information that may be contained in founding documents legal entity, documents on the solvency of the organization, tax reporting (report on losses, profits), and therefore the transfer of such information to someone should not be considered as disclosure of trade secrets.

It is worth noting important point that the new owner has every right to terminate contract of employment with the chief accountant within 3 months, starting from the moment of transfer of ownership to him (Article 75 of the Labor Code of the Russian Federation).

Also, the chief accountant can be dismissed (Article 76 of the Labor Code of the Russian Federation) if:

• he showed up for work in a state of narcotic, alcoholic or toxic intoxication;
• an employee of the organization received a medical certificate stating that this work it is contraindicated;
• according to requirements officials government agencies.

Transfer of affairs of the chief accountant upon his dismissal

After the dismissal of the chief accountant, his affairs can be accepted by:

1. supervisor;
2. a person who temporarily performs the duties of the chief accountant;
3. new chief accountant.

An important point is that the dismissed chief accountant cannot be relieved of responsibility if he committed any violations while working in his position. The procedure for transferring the affairs of the chief accountant is very important, because only in this case new employee will be able to understand the real state of affairs regarding accounting.

It should also be noted that the procedure for dismissing the chief accountant of any enterprise can often become the subject of a labor dispute in cases where the legal approach to this issue of the employer does not comply with the norms of modern Russian legislation.

Compensation after dismissal

The chief accountant must receive the usual salary for the previously unpaid period of work. Further, he, like any employee who quits, needs to be paid monetary compensation for everything unused vacations And severance pay(Article 178 of the Labor Code of the Russian Federation).

The chief accountant, like any other employee of the company, has the right to quit 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 accounts. Secondly, he must transfer the affairs to a new accountant or manager. But, even if the debt to the company is fulfilled, it can be incredibly difficult for the chief accountant to quit.

Good intentions

The beginning of this story did not bode well for Olga Andreevna, the chief accountant with about 20 years of experience. One of her old friends decided to open his own business. He has already registered the company. Now looking for a good accountant. And his choice fell on Olga Andreevna, whom he knew as a competent specialist and a sympathetic person. Once she already helped him, a former military man who was 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 it is not the first time for her to run a company from scratch. And yet very successful. The main thing is to convince Olga Andreevna to accept his proposal. For this he was ready to use all his eloquence.

At a meeting with Olga Andreevna, Ivanov (let's call this old acquaintance) spoke about his plans and prospects for the development of the company. The main thing for which he started everything is 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 another type of activity. For example, the repair of rolling stock. On the one hand, there is a team of locksmiths who will repair diesel locomotives, railway equipment, and so on. On the other hand, there are enterprises that need such services, and not just any, but operating plants. The package of agreements has already been signed. Planned work has begun. The first payments will go 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.

As for 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 a living space and her own computer, on which, moreover, the 1C accounting program and even the ConsultantPlus legal reference system are installed. Ivanov was glad to discover the circumstance. But the most valuable thing for him was that Olga Andreevna had knowledge and considerable experience in the position. accountant at home

The business of the company really went uphill. Ivanov led a truly "violent" activity. This was evidenced by the frequency with which he brought to Olga Andreevna's house the accumulated documents: supplier invoices, bank statements, acts of work performed ... At first he gave them to her once a week, and then every day. The chief accountant processed all this and neatly filed it into folders. She wrote out bills, invoices, calculated salaries, printed payments, calculated taxes, made and submitted reports, balance sheets. 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 in the state - the general director and the chief accountant. There was no office, and no. And, apparently, it is no longer expected. The salary of the chief accountant is also not indexed. But the financial position of the CEO has improved markedly since then.

Olga Andreevna was not at all satisfied with the current state of affairs. She repeatedly reminded the CEO of his promises, but he again asked her to be patient a little more. She had a lot of complaints against her employer: firstly, she continued to work at home, secondly, her salary was black and white, thirdly, she knew that the CEO was actively using tax evasion schemes using fly-by-night 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 it was not so.

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, the real ordeals of Olga Andreevna began. One on one

Having learned about the intention of the chief accountant to quit, the director became furious. It wasn't part of his plans. Olga Andreevna did not go to any persuasion anymore. It was urgent to find a replacement for her. But the director understood that this was not easy to do. He did not want to take on an "incoming" accountant: he was afraid of incompetence, and finding a good accountant on the same terms was almost impossible.

Olga Andreevna prepared a detailed act of acceptance and transfer of all financial and reporting documentation of the company. This act must be signed by the old and new accountant, and if they do not manage to find one within two weeks, then the general director himself. On the day of the transfer of documents, the general director must make a record of dismissal in her work book and pay off. This was the end of their relationship. But, to the surprise of Olga Andreevna, Ivanov did not sign the letter of resignation. He also refused to sign the act of acceptance and transfer of cases, arguing that he did not understand anything in accounting. The director demanded that the chief accountant give him all the company's documentation without any acts, so that "competent" people would check it. Only then will he speak.

Commentary of a specialist (N. Maslova, expert of the “Employees and You” berator)

The labor law does not provide special order upon dismissal of the chief accountant. The chief accountant, like any other employee, is dismissed according to the rules established by article 80 Labor Code. That is, two weeks before the end of work, the accountant must notify management in writing of his decision. If the director refuses to sign the resignation, the document must be registered with the office or with the secretary. If the staff of the secretariat or the office has been strictly instructed not to register the application, there is another fallback option. You can send an application by mail by registered mail with acknowledgment of receipt and a description of what was sent. After a 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 should be given a work book and make a final settlement with him (Articles 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 current legislation. However, there is a generally accepted scheme for the transfer of cases. If at the time of dismissal a replacement for the chief accountant is not found, then the head of the company must appoint an employee temporarily acting as chief accountant. But if there is no one else in the staff of the accounting department except the chief accountant, then the director of the company himself can accept all the documents. Of course, the accountant can leave without transferring the case, the legislation does not provide for liability for this. But at the same time, the chief accountant is not relieved of administrative responsibility for violations committed by him in the process of work. For example, he can be punished for a gross violation of accounting rules in the amount of 2,000 to 3,000 rubles (Article 15.11 of the Code of Administrative Offenses). True, only a court can force responsibility for an accountant’s mistakes and only within one year from the date of the violation (Article 4.5 of the Code of Administrative Offenses).

The chief accountant is responsible for the accuracy, completeness and safety of the company's financial and reporting documentation. And this responsibility is not only material, but also administrative and even criminal. Olga Andreevna had no right to transfer documents without signing the acceptance certificate even to the general director. Go later, prove that all the papers have been "accepted" by Ivanov. The consequences of such a transfer can be unpredictable for the chief accountant. And Olga Andreevna made a decision, the only correct one in the current situation, - not to give away the papers of the company until the general director does everything according to the law.

It was no longer possible to quit “peacefully”. Get another job too: Olga Andreevna's work book was not issued. There is no money either. “So help your old acquaintances after this,” thought Olga Andreevna. Of course, the situation she was in could not last forever. To work, to live, finally, she had to quit. But how to do that?

Commentary of a specialist (Yu. Nikerova, expert of the employee and you)

If you are not given a book or they indicate the wrong reason for dismissal in it, you can go to court. And then the company will have to compensate for the earnings that were not received during the delay of the document and make corrective entries (clause 35 of the Rules for maintaining and storing work books, making work book forms and providing employers with them, approved by Decree of the Government of the Russian Federation dated 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 an entry is made in the labor record. When you leave, you must be paid wages for the time actually worked in the month of dismissal and compensation for unused vacation.

Guardians of the order

With a statement about the violation of labor legislation by the general director of the company, Olga Andreevna turned to the labor inspectorate.

A month later, she was told that it was impossible to conduct an audit, 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 for checks only to offices, and not to citizens' apartments. Now Olga Andreevna had only one thing to do: go to court.