Order for appointment to the position of chief accountant: form and sample 2021

Order for the appointment of an accountant: why is it needed?

Hiring of such specialists is carried out on a general basis, according to the standard procedure:

1. The employee is given instructions and is introduced to all local documentation.
2. Studying the job description.
3. Conclusion of an employment contract.
4. Execution of an order in the T-1 form or in another version.
5. Filling out a personal card.
6. Entering information into the work book.

Chief accountants must have a higher education in their field. This can only be compensated for by practical experience. At least 5 of the last 7 calendar years must be spent in a similar position. If the length of service and experience meet the general requirements, it is not necessary to take advanced training courses.

The order of appointment to a position is not considered a mandatory document. Inspection authorities will not make demands or claims if there is no paper. Another thing is an order that specifically records the hiring of a citizen.

There are only a few situations where an employment order may be required:

• so that the employee can learn his duties;
• compiling a list of tasks that the resigning employee transfers to the new one;
• confirmation of statuses.

Procedure for hiring a chief accountant

Registration for the job of a chief accountant is carried out as follows:

• After the employer has decided on the choice of candidate to fill the position, the future employee writes an application to the manager for admission.
• An employee of the HR department introduces the chief accountant to the local regulatory documents in force at the enterprise (internal regulations, etc.).
• After reviewing the above documents, an employment contract is signed with the employee.
• Based on the signed employment contract with the chief accountant, an order for his employment is drawn up.
• An entry is made in the work book and a personal T-2 card is created.

A person applying for the position of chief accountant must present a diploma of relevant education. A standard set of documents is also presented when applying for a job, as provided for in the article of the Labor Code of the Russian Federation (passport, SNILS work book).

It should be taken into account that the chief accountant of some business entities (OJSC, insurance companies, non-state pension funds, etc.) may be subject to special requirements dictated by the law on accounting (Article 7 of Law No. 402-FZ of December 6, 2011) and other standards: the presence of a higher specialized education, certain work experience in the field of accounting or auditing, lack of criminal record, etc.

Appointment of a chief accountant: features

The procedure for transferring powers and affairs from an employee who previously held the position becomes mandatory. The new chief accountant himself determines the reporting period for which he agrees to accept all the necessary information. According to the law, accounting documents are stored at enterprises for at least five years.

Accounting for the last few months requires detailed verification if it cannot be carried out for the previous five years.

When hiring at the beginning of the reporting period, all primary documentation is transferred by the predecessor in full. This applies to accounting journals and notebooks, a ready-made balance sheet for current funds.

That is, the following are subject to verification:

1. Checkbook registers for banking organizations.
2. Journal with invoices.
3. Registration of powers of attorney.
4. The same goes for securities.
5. A book describing purchases and sales.
6. Accounting documents related to cash register equipment.
7. Primary reporting.

In essence, the procedure is similar to on-site tax audits.

Order to transfer an accountant to the position of chief accountant

If there is no job description for the chief accountant, then it is necessary. 48 Resolution of the Plenum of the Armed Forces of the Russian Federation dated March 17, 2004. When transferring to the position of chief accountant, management may make suggestions. A permanent transfer to another job in the same organization is formalized by a transfer order (Form T 5). Due to the vacant position of deputy chief accountant, I propose to transfer accountant Irina Repova to this position. An order for the appointment of a chief accountant to an organization, regardless of the form of ownership (LLC, individual entrepreneur, PJSC, etc.) is drawn up on a standard unified form in the T-1 form. Sample forms of orders for appointment to the position of accountant in an LLC.

1. There is an accountant on staff, and he needs to be named chief. What documents need to be prepared? Order of transfer or promotion. If the salary does not change, then there is no need to touch the ShR, unless, of course, you are going to remove the position of accountant from the ShR.
2. 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 a sample of such an order issued in 2021.
3. Home > Hiring and transfers > Order to transfer an employee to another position - sample. An order for transfer to another position - a sample of it should always be available to the HR department of any company.
4. Let's assume that a leading accountant was appointed to the position of chief accountant as an acting chief accountant for the period of the annual main paid one.
5. There is nothing wrong with the fact that there was no transfer of cases. (This happens very often) Regarding your question: just make an order for a transfer to the position of chief accountant, conclude a new employment contract, contract. Yes, temporary - during the chief accountant's vacation.
6. We provide a form and sample of a completed order for the appointment of a chief accountant. When appointing a new chief accountant of an organization, a procedure is always carried out to transfer authority from the employee who previously held this position.

The deputy becomes the chief accountant: we prepare the transfer. The article from the magazine "MAIN BOOK" is relevant on 1.

Contents of the magazine. Moscow), for the proposed topic of the article. When the chief accountant is dismissed, in many cases his former deputy is appointed to this position. After all, he has already proven himself to be a professional and knows the specifics of the company.

In addition, as a trusted employee, he can be trusted with the company’s financial secrets. And if you happen to be this lucky person and are about to take this responsible position, then keep in mind: for you, as the second person in the company, labor relations have their own characteristics. We will tell you what to pay attention to when translating.

We draw up a transfer agreement. Any transfer to another permanent job (position) is made with the prior written consent of the employee under Article 7 of the Labor Code of the Russian Federation. If you agree to a new position, draw up an agreement to the employment contract regarding the transfer. In this case, you can: indicate all the changing terms of your employment contract directly in the agreement itself; draw up a new version of the employment contract, having it approved by this agreement and attaching it to the agreement. This is convenient to do if many terms of the employment contract change at once. In the case under consideration, most likely, in addition to the position, a number of other conditions will also change: wages, working hours, etc.

Therefore, the second option for executing the agreement may be more logical. In this case, the agreement header will look like this. Agreement to the employment contract dated 2. In this regard, the Employee and the Employer agreed to state the Employee’s employment contract in the following wording. What points are stipulated in the transfer agreement?

They can be divided into two groups: conditions in which you are interested; conditions in which your management is interested. “Your” conditions. New responsibilities.

Most likely, the responsibilities of the chief accountant are described in detail in the job description for this position. You need to familiarize yourself with this document against signature. It is better to do this simultaneously with signing the transfer agreement. And in the transfer agreement it is enough to write that you undertake to fulfill the duties provided for by labor legislation, other regulatory legal acts, a collective agreement, local regulations, an employment contract and the job description of the chief accountant.

If there is no job description for the chief accountant, then you need to: develop it; specify all responsibilities in the transfer agreement itself. Remember that it is in your best interest to clearly define your responsibilities. After all, then it will be extremely clear to you what is and is not included in your responsibilities. And it will always be possible to fight off the imposition by management of functions not specified in the job description. And if you really have to combine the duties of the chief accountant with some other ones, then you can legally demand from the management that they enter into an additional agreement with you on combining positions and set you a bonus for such a combination of Article 6 of the Labor Code of the Russian Federation. Advice. The standard responsibilities of a chief accountant can be found in the qualifications handbook.

Qualification reference book for positions of managers, specialists and other employees, approved. Resolution of the Ministry of Labor of Russia dated 2.

But it’s better not to copy them blindly. When developing a job description, the specifics of your organization's activities should be taken into account.

Changes in operating mode. As a newly appointed chief accountant, you will most likely have to often stay late at the end of the working day. To ensure that your extra-standard “work” does not remain unappreciated, agree with management to officially establish for you an irregular working day (IWD) regime in Article 5 of the Labor Code of the Russian Federation. Why is this necessary? Remember that you are entitled to additional paid leave for working in the NSD regime. The minimum vacation by law is 3 calendar days, but the duration of vacation for a specific employee is established in the Internal Labor Regulations or in the collective agreement of Article 1.

Labor Code of the Russian Federation. Therefore, you can negotiate with management about a longer duration of additional vacation. Just don’t forget to include it in the transfer agreement.

Another option is also possible: do not negotiate with management about establishing a non-working hours regime for you, but demand payment for overtime hours according to overtime standards, that is, for the first 2 hours of overtime - at one and a half times the rate, and for subsequent hours - at double the rate. But keep in mind that in order to recognize overtime as overtime, the initiative to involve you in such overtime must come not from you, but from your management. Therefore, it is important that each case of involvement in overtime work is formalized by order of the manager. Possible management conditions. Management may insist that the following conditions be included in the transfer agreement: that you not disclose information that constitutes the company’s trade secret; about your full financial liability for property damage caused to the organization; on the “chief accountant’s” grounds for terminating an employment contract. Non-disclosure of trade secrets.

Attention. You may be fired for disclosing a trade secret. Resolution of the Plenum of the RF Armed Forces dated 1. But in the event of a legal dispute, the employer will have to prove the legality of the dismissal. You, as the chief accountant, need to clearly understand what kind of information you will be responsible for disclosing. Federal Law No. 2. Therefore, if you have not been familiarized with the local list of information constituting a trade secret, then all management’s claims regarding your disclosure of company secrets will be unfounded. In addition, you must clearly understand the procedure for working with classified information, i.e.

Federal Law No. 2. But if the condition of your full financial responsibility is included in the transfer agreement, then in the event of culpable damage to the organization, you may have to compensate it for the entire amount. Resolution of the Plenum of the Armed Forces of the Russian Federation dated 1. For example, if, through your own fault, you submitted reports to the inspectorate late, and therefore the company was fined.

By the way, if you disagree with management on the issue of the legality of any operation, then it is better to accept documents for execution with a written order from the head of the organization. In this case, it is the manager who will bear full responsibility for the consequences of this operation.

Federal Law No. 2. It is impossible to hold the chief accountant fully financially liable for the shortage of any valuables, for example, money in the cash register. The fact is that only employees who directly service monetary or material assets (for example, cashiers) bear full financial responsibility for the shortage. Their positions must be contained in a special list. Labor Code of the Russian Federation; List of positions and work replaced or performed by employees with whom the employer can enter into written agreements on full individual financial responsibility for shortages of entrusted property, approved.

Resolution of the Ministry of Labor of Russia dated 3. And with such employees, agreements are concluded on full financial responsibility for the shortage of property entrusted to them. The chief accountant is not directly involved in servicing monetary and material assets; his position is not listed.

Of course, except for the case when he combines his chief accountant position with some position from the mentioned list, for example, the position of cashier. And an agreement was concluded with him on full financial responsibility for the lack of monetary valuables precisely as a cashier. “Glavbukhov’s” grounds for terminating the employment contract. You may also be asked to include in the transfer agreement the grounds for termination of the employment contract, under which you can dismiss the chief accountant. There is no need to resist this, since such grounds are indicated in the Labor Code of the Russian Federation itself and can be applied regardless of whether they are specified in the chief accountant’s employment contract (or in the transfer agreement) or not.

We are talking about dismissal in the following cases. In connection with the change of ownership of the property, the organization. Resolution of the Plenum of the Supreme Court of the Russian Federation dated 1. After all, if the composition of the participants of an LLC or JSC changes, which happens quite often (for example, when one participant leaves the LLC participants and transfers its share to a new participant), then the organization itself remains the owner of the organization’s property. Civil Code of the Russian Federation. Becoming a chief accountant is not only a hassle of paperwork, but also a step up the career ladder.

If you may nevertheless be affected by a change in the owner of the organization’s property, then keep in mind that the new owner has the right to terminate the employment contract with you. But he has 3 months to do this from the date his ownership rights arise. And in the event of such dismissal, you are entitled to compensation in the amount of no less than three average monthly earnings. If the chief accountant makes an unfounded decision, which results in the security of property being compromised, its misuse, or other damage to the organization’s property. Labor Code of the Russian Federation. Such dismissal will be lawful if management proves: “Impossible” conditions of management.

When transferring to the position of chief accountant, management may suggest: setting you a six-month probationary period, arguing that he needs everything 1. Labor Code of the Russian Federation; establish in the new edition of the employment contract the duration of its validity, arguing that a fixed-term employment contract can be concluded with the chief accountant with his consent.

Labor Code of the Russian Federation. We explain to the manager. A six-month trial can be imposed on the chief accountant only upon his hiring.

However, these proposals from management can be dismissed by explaining to him that it is impossible to agree on a probationary period (up to six months) and the fixed-term nature of the employment contract when transferring an employee to the position of chief accountant. This can only be done at the stage of initial employment, Article 7.

Labor Code of the Russian Federation. Advice. If management is hesitant about your promotion, then you can offer them a compromise option.

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Filling out an order

The first is not only the date of formation of the order, but also the number according to the rules of internal document flow. It is considered that from this time the new employee assumed his position, unless the document itself contains other adjustments.

Next, indicate the employee’s full name and information regarding whether the appointment is on a temporary or permanent basis.

Transfer of the chief accountant due to circumstances beyond the control of the parties

The position of chief accountant is one of the most responsible positions in the company and therefore is often associated with increased workload. If, for health reasons, an employee cannot temporarily or permanently perform these job duties, and in accordance with a medical report, he cannot perform this work, then he must be offered another position. In this case, the employer is obliged to offer only equivalent or lower-ranking vacant positions and is not obliged to offer higher ones. If the chief accountant refuses such a transfer, then the employment contract with him must be terminated.

But what if the employer is not interested in the chief accountant leaving, but for medical reasons the latter cannot work in this position? For these cases, the provisions of Art. 73 of the Labor Code of the Russian Federation provides for the possibility of temporary removal of the chief accountant from work. Earnings are not saved. Such removal may be the best solution if, according to a medical report, the chief accountant is temporarily contraindicated from performing work in his position. During this time, the chief accountant can be suspended with his written consent for a period determined by agreement between him and the employer.

What other nuances should be taken into account when making an appointment?

Based on the hiring order, entries are made in work books; this is a general rule. The order for appointment to a position is not used in this case. The main basis for all additional documents is the Employment Agreement with the employee, signed in accordance with current regulations.

The content of the employment contract itself is the subject of separate agreements. There is information that is among the most important:

• the urgency of the relationship itself;
• completeness of reflection of job responsibilities;
• responsibility;
• conditions related to remuneration.

Separately, they check that the candidate fully meets the requirements for the position.

Documentation is most often divided into categories so that accounting and storage cause as few problems as possible. It is assumed that absolutely all forms will be structured based on certain characteristics. This is also the responsibility of accountants, including chief accountants.

At the same time, enterprises are allowed to create their own classifications, since there is no single standard in this direction. You can add the necessary subclasses depending on how the working conditions develop.

Appointing a chief accountant: how to take into account all the nuances

The chief accountant is one of the key figures in the organization, therefore there are special requirements for hiring him, which will be discussed in the article.

The organization maintains accounting records throughout its life, and the manager is responsible for it, who usually entrusts this work to the chief accountant or contacts companies that provide accounting services (Part 3, Article 7 of the Federal Law of December 6, 2011 No. 402-FZ “On accounting"). If an institution has the right to use simplified methods of accounting, including the preparation of simplified accounting (financial) statements, or is a medium-sized enterprise, then the heads of such organizations can take over the accounting. Such a decision must be formalized by an order on maintaining accounting records. The sample order below for the appointment of the chief accountant of an LLC can also be used.