Message about the change of the chief accountant. When changing the chief accountant in the organization, what needs to be done? What you need to take into account when receiving cases from the outgoing chief accountant

Tax consultant

You decided to change the place of work and become the chief accountant in another organization. Successfully withstanding the selection of candidates for this position, you make up working relationships with the employer. What are the features of decoration labor relationship At the chief accountant?

Registration of labor relations

Acceptance of work is issued by the signing of an employment contract. With the chief accountant, all organizations have the right to conclude up to five years (Article 59 Labor Code RF, then the Labor Code of the Russian Federation). The urgent employment contract may be on the initiative of the employer or employee. In practice, there are employers who want to take on the work of the chief accountant for only a year, and after passing the annual balance, they decide whether to extend his contract or not. But the main accountants themselves may for some reason to address the conclusion of an urgent employment contract, for example, in order to change its conditions in terms of salary when re-conclusions.

Employer is to establish the chief accountant in order to make sure of his labor qualities. The duration of the trial period can reach six months. It should be remembered that periods of the disease or absence at work for other reasons are not included in the trial period (Article 70 of the Labor Code of the Russian Federation).

If the employee does not endure the test, then it is entitled to dismiss, without paying output benefit, without the consent of the trade union (if it is in the enterprise). However, the employee needs to report this in writing no later than three days.

During the trial period, the employee himself can quit at any time, warning the enterprise administration about this for three days.

In the labor contract of the Chief Accountant, material responsibility may be provided in the full amount of damage caused to the employer under Art. 243 TK RF. As a rule, the amount of recovery should not exceed the average monthly earnings.

The chief accountant can be dismissed if due to its decision was the damage to the property of the enterprise or he disclosed the commercial secret. The list of information that cannot be a commercial secret is approved by the Decree of the Government of the Russian Federation of December 5, 1991 N 35. In accordance with this list, there is no commercial secret information, which is contained in the constituent documents, the company's solvency documents, such as the balance sheet and the report Profit and loss, as well as in tax reporting.

The chief accountant may be dismissed in the event that the owner of the enterprise property has changed. The new administration can do this within three months from the date of transfer of the enterprise to the new owner. At the same time, the new owner is obliged to pay the chief accountant compensation in the amount of not lower than three average monthly earnings.

By issuing a contract, if possible, ask the reason why the previous colleague is leaving. It may turn out that the employer adheres to the employment tactics of the chief accountant with a trial period of six months and the promise of the promotion of increasing wages Upon completion. During this period, 2 balance sheets are surrendered, newcomers are attached by effort and effort, dealing in the specifics of the organization's activities and even in errors of the previous accountant, and then they are simply dismissed, saving on the future salary. Do not forget that according to the Code, the employer is obliged to provide a notice of dismissal in writing, putting in detail that it was not suitable in the candidate.

So, the contract is drawn up and its main provisions are stipulated. It's time to take things.

It should be noted that in the legislation nowhere is not fixed the procedure for the transfer of cases from one chief accountant to another. Some agencies have previously regulated this order. It is enough to name the letter of the State Customs Committee of the Russian Federation of February 21, 1992 N 11-13 / 575 "On the procedure for accepting cases when changing the head or chief accountant-chief of the department accounting and control of the customs Russian Federation", And" Instructions on the procedure for acceptance of the main accountants (senior accountants for the rights of headquarters), centralized accounting materials (accounting), institutions, enterprises and organizations of the USSR Ministry of Health, approved by the USSR Ministry of Health on May 28, 1979 N 25- 12/38.

They can be taken for information, but it is impossible to rely on them in the current life.

Order on the appointment of the chief accountant

Upon joining the position, it is important to find out: Does the person who you have to accept cases are there and how is this person configured to transfer business to the new chief accountant? It is no secret that the transfer of affairs depends on the relationship between the outgoing accountant and the employer, as well as from the decency of the outgoing. The predecessor can simply clap the door and leave, not explaining anything, or will be reimbursed to reimburse his resentment on the previous leadership.

Often take it just not who, because the former chief Accountant Already dismissed. In this case, it may be that cases are transferred to the head of the organization or deputy chief accountant. Everyone must decide whether it should be an excessive initiative and sign an independent acceptance certificate, or not worth it. After all, no transfer of cases in the absence of the previous employee does not occur.

If you are lucky and your predecessor works, the leader is obliged to publish an order (order) on the appointment of a new chief accountant of the organization. At the same time, two main accountants are actually operating for a small period of time. Therefore, in practice, the newcomer is hired to work in another position, and subsequently prescribe the main thing, or on the contrary, seek the opportunity to pay for the work of the previous chief accountant without losing wages.

The order is better to specify:

surname, first name and patronymic person who hosts the duties of the chief accountant;
information about the nature of the performance of the duty is temporary or permanent;
the period during which the reception is organized. The term for the dismissal of the employee in accordance with the TC RF should not exceed two weeks. Therefore, depending on the date of the dismissal of the previous employee, the period is determined during which the case has to be converted.
personal composition of the Commission for Receiving Affairs (if it is organized). The order (schedule) of the Commission's work may also be attached to the orders.
the need to attract third parties (representatives of the audit company, a higher organization, etc.).

The attraction of an audit organization is an optimal and painless version of the change of the chief accountant. The audit company will present a report on the status of accounting and reporting in the Organization, on the basis of which the reception and complementary act on the transfer of affairs by an accountant will be compiled.

The order stipulates the period in which each of their main accountants will lead the current affairs and manage the work of accounting, sign all settlement documents (invoice, accounts, cash orders, checks, payment orders, and other primary documents), and the procedure for changing banking cards of the organization .

Changing signatures can, for example, occur after the end of the audit of the cash register or signing the act of receiving the transfer of cases.

Considering that the chief accountant as an official is a member of a number of commissions (write off fixed assets, commodity and material values, etc.), you must not forget to specify changes in their composition.

Glavbukh is responsible for

The newly coming chief accountant is interested in strictly delimit the responsibility for its actions and actions of its predecessor.

Responsibility for organizing accounting in the organization, compliance with legislation during economic operations He is responsible for organizing the storage of primary accounting documents, accounting registers and accounting registers. This is established by the Federal Law of November 21, 1996 N 129-FZ "On Accounting and Regulations on Accounting and accounting reporting In Russian federation.

We list the main points of responsibility of the chief accountant. After analyzing them, everyone should decide for themselves: in what order it will take cases and what will pay special attention.

Responsibility may occur within the framework of labor legislation, which we have already said in Tax Code, Penal Code and Code of the Russian Federation on administrative offenses (Code of Administrative Code).

According to the Criminal Code of the Russian Federation (Article 199), the punishment threatens to the accountant in the event of tax evasion "by incorporate in accounting documents knowingly distorted data on income or expenses or otherwise" in large amounts (over 100,000 rubles). In this case, the chief accountant may deprive the right to occupy a similar post for up to five years or arrest for a period of four months to six years. Cancer and causing damage through deception (Article 165), abuse of authority (Art. 201), a negligence relationship (Art. 293) and fake documents (Art. 327).

But the new chief accountant is not threatened by the new chief accountant.

In accordance with a number of articles of the Administrative Code of the Russian Federation, Glavbuchi may be fined for many violations, including for:

Violation of the procedure for working with cash and the procedure for conducting cash transactions (Art. 15.1) from 40 to 50 minimum sizes wages (minimum wage)

Violation of the deadlines for applying for registration with the tax authority or the authority of the State Extrabudgetary Fund from 5 to 10 Mrometes, and conducting activities without registration in these bodies (Article 15.3) from 20 to 30 Mrometa,

Violation of the deadlines for the opening and closing of an account in a bank or other credit organization (Art. 15.4) from 10 to 20 minimum

Violation of the timing of the submission of the tax return (Art. 15.5) from 3 to 5 minimum

Violation of the procedure for submitting statistical information (Art. 13.19) from 30 to 50 minimum

Failure to provide information required for implementation tax control (Art. 15.6) from 3 to 5 Mrots,

A gross violation of accounting rules and the presentation of accounting reporting, under which the distortion of the amount of accrued taxes or any article (string) forms of accounting reporting is at least 10% (Article 15.11) from 20 to 30 Mrots,

Failure to comply with the established procedure for accounting, drawing up and submitting reporting on foreign exchange operations, violation installed deadlines Storage of accounting and reporting documents from 50 to 100 Mroth (Art. 15.25 of the Code of Administrative Code of the Russian Federation).

Consequently, when taking cases, special attention should be paid to cash and settlement documents, the availability and deadlines for reporting and information into tax and other bodies.

Chief accountant, in particular, is responsible in cases:

Incorrect accounting, consequence of what mistakes were in accounting and distortion in financial statements;

Adoption and execution of documents on operations that contradict the current legislation, violation of the rules and regulations governing financial and economic activities;

Untimely and incorrect reconciliation of operations on calculating and other accounts in banks, settlements with debtors and creditors;

Violation of the debate of the debate with accounting balances. shortage, receivables and payables and other losses, for late recovery of monetary due on guilty persons;

Composing unreliable accounting reporting, for violation of the timing of the submission of quarterly and annual accounting reports.

In this regard, the availability of documents, their design is important to check during the reception-transmission of cases. In addition, attention should be paid to the reflection in accounting for the defined shortage, as well as the reconciliation of mutual settlements with suppliers and buyers of the organization.

Accounting documents

For what period should you check the availability of documents?

According to Article 87 of the Tax Code of the Russian Federation, tax inspectors have the right to test the taxpayer's activities for three calendar years. If during this time the organization has already checked, the future chief committee must examine the audit act. In this case, the accountant can only check the documentation that was formed in the activities after the audit act.

If there were no checks, it should be remembered that according to the law "On accounting" Primary accounting documents, accounting registers and accounting reporting should be kept at least five years (Art. 17), and therefore it should be available for this period.

On a certain, agreed with the outgoing chief accountant, all accounting processes for the past period must be completed. This means that all accounting records for the past period must be fulfilled, the primary documents that serve as a basis for each executed record must be fulfilled.
Formed a working capital, form of accounting and tax reporting.

Books and logbooks are preparing to be prepared: valuable papers, powers of attorney, registration of indications of summing money and control counters check-inworking without cashier operating officer, cash book; accounting for invoices received and issued, purchases and sales, registration of bank check books, etc.

Accounting documents must be listed in cases according to the nomenclature of cases developed at the enterprise. The nomenclature of cases is a list of headers (names) of cases and magazines (books) of registration, marketing in the enterprise, indicating the timing of their storage.

Some accountants demand that all sheets are numbered and described. But you agree, in another institution this procedure may take the entire transfer of cases. In addition, the lack of a document does not save from liability in the future.

If it turned out that some of the necessary journals (books) are absent, this is done by the corresponding entry in the act of acceptance and transmission, and the magazine (book) will start from the date of acceptance of cases.

Checking the status of accounting and tax accounting and reporting

Checking the entire accounting and tax accounting for the period of 3 years in a short time is unreal. As a rule, the transfer of affairs is made on the basis of the last balance sheet of the balance sheet.

In practice, the operation is checked selectively or, for example, a continuous order on any partition for the selected period. You can choose the period of the greatest turn of the bill per month, the quarter and check the reflection in accounting operations with a solid order.

Compliance with the requirements of accounting requirements (paragraph 7 of the accounting policy "Accounting policy of the organization PBU 1/98, approved by the Order of the Ministry of Finance of Russia of 09.12.1998 No. 60N). Attention is drawn to compliance with the correctness of registration of primary documents that serve as a basis for reflecting operations in accounting registers, the availability of signatures of authorized persons.

If necessary, the right to sign up these persons is confirmed by the relevant constituent documents, powers of attorney or orders.

Data coverages According to accounts, orders, registered balances, chief books are checked with accounting and tax reporting.

It is thorough to check the tax reports on all paid taxes. Primary taxes B. this case are income tax and VAT.

In the reporting, attention should be paid not only to the correctness of the filling of forms, but also at the mark on the reception of the document, on the period of its delivery and the presence of all necessary signatures.

The violations, errors and inaccuracies identified during the inspection are indicated in the act of receiving-transmission. Usually, accounting certificates are drawn up by the signature of the outgoing chief accountant or temporarily performing his duties. Making patches to accounting registers can lie down both on the new chief accountant and former.

Inventory

Do I need to carry out an inventory when changing the main accountants?

Recall that mandatory cases Its established by paragraph 2 Federal Law dated November 21, 1996 N 129-FZ "On Accounting". The same provisions are contained in paragraph 1.5 of the Order of the Ministry of Finance of Russia dated June 13, 1995 N 49 "On approval of methodological instructions on property inventory and financial obligations", paragraph 27 Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 N 34N" On approval of the Regulation on accounting and accounting reporting in the Russian Federation "and paragraph 22 of the order of the Ministry of Finance of the Russian Federation of December 28, 2001 N 119N" On Approval of Methodical Instructions for accounting records of material and production reserves. "

Inventory must:

· When transferred property to rent, buy, sell, as well as in the transformation of state or municipal unitary enterprise;

· Before drawing up annual accounting reporting;

· When changing financially responsible persons;

· When identifying the facts of embezzlement, abuse or damage to property;

· In case of a disaster, fire or other emergencies caused by extreme conditions;

· With the reorganization or liquidation of the organization;

· In other cases stipulated by the legislation of the Russian Federation.

If you are taking cases on the eve of the preparation of annual reporting, and the date of the mandatory inventory is defined in accounting policies enterprises, and inventory was not conducted, you have full law To raise the question of carrying out a mandatory inventory of property and obligations when receiving cases.

If the chief accountant is a material-responsible person in your enterprise, and this is possible in accordance with Art. 243 of the Labor Code of the Russian Federation and should be agreed in the labor contract, the inventory is also obligatory.

When combined with the main accountant, cashier's post is carried out inventory. According to the results of the inspection, a separate act of checks of the ticket office is drawn up, which is signed up both the accounting and the credentials of accounting, as well as the cashier and the representative of the administration. This act is an application to the act of receiving-delivery.

If the material responsibility is not provided, and there is little time for the acceptance of cases, it will not be superfluous to see the results of the last inventory conducted at the enterprise. In any case, it should be noted in the act of premium-transfer

the date and results of the former inventory, as well as specify with the head of the inventory at the beginning of your work.

In practice, accountants conduct an inventory of finance (watching the remains at the checkout on the settlement accounts, accounts receivables and accounts), others require both inventory of fixed assets and material and production reserves. The discrepancies identified in the inventory between the actual availability and accounting data are recorded in accounting accounts in the manner prescribed by the Accounting Regulations.

Act acceptance

As a result, the reception and transfer of cases is drawn up acceptance and commerce. The act indicates how the date the transfer is carried out.

The simplest form of an act of acceptance is inventory of cases taken by the chief. However, in our opinion, this is not enough for the further work of the chief accountant. But this is a beneficial and existing employee. Newbie just perceives many things in the process of transferring cases. And when drawing up its first balance, it will be in difficulty in a shortage of information. Therefore, in the act more rational to specify information about the balances on accounts with decoding. Then, all the necessary information, the newcomer can learn from the act and do not disturb the departed employee or manager.

The form of the act knows, you can take the basis of any. But the meaningful part is difficult to make upstream and emotions. Let's give an exemplary list of questions (partitions) that may contain an act of acceptance of cases. It can be refined, expanding, decreasing depending on the specific conditions and volume of the organization's activities.

1. general characteristics Accounting and organization of work of accounting

Information about the organization of work in the accounting department itself. The staff, its staffing, staff turnover and its causes. Distribution of responsibilities between employees, the availability of job descriptions. Qualification of employees and work to increase it.

Application of typical I. unified form Primary accounting documentation In accounting and reporting, specialized forms of forms or developed and approved by the Organization independently. Providing form forms of primary documents and accounting registers, reporting.

Security regulatory base on accounting and tax accounting and reporting (books, programs). The presence of departmental guidance and instructions.

Providing personal computers, office equipment.

General characteristics of accounting. System and shape (memorial-rational, rosework, computer). The state of the registers of synthetic and analytical accounting, divergence of data in them.

2. Accounting condition money.

Cashbox. The presence of a cashier and an existing contract for full material responsibility with it. Conditions for storing and accounting in cash and monetary documents (Postage stamps, state duty, bill, paid flights, etc.). Status of records in the cash book, the balance of cash and cash documents at the checkout, their compliance with accounting records is fixed separate act Audit, which is attached to the act of acceptance of cases.

The list of all accounts for the organization's funds, indicating their numbers and departments of banks. Remains of funds for each account as follows from the bank's extracts, drilled with accounting data. Availability of notifications of tax authorities on open accounts.

The presence of checkbooks, numbers of unused checks.

3. Condition of accounting of settlement operations

The presence of statements from accounts in the bank, contracts and other documents of the estimated nature.

Inventory of calculations with counterparties, the presence of acts of reconciliation of mutual calculations, which date settled discrepancies. Maintaining claim work. Reality receivables I. accounts payable. The presence of overdue and hopeless accounts receivable, indicating those responsible for those.

The presence of acts of reconciliation of calculations with tax authorities, as well as debt to the budget for taxes and fees.

Bank loans, a state of debt for repayment.

4. State of accounting for amortized property (fixed assets and intangible assets)

Date of the latest property inventory, its fullness and quality, reflection in accounting. Inventory inventories, in what form and who they are stored. Availability of acts of commissioning of fixed assets, their disposal and write-off. Inventory cards for fixed assets. Responsible custodians of values, is there an order for their appointment.

5. condition material accounting

Acts (accurate statements, removal of natural residues) accounting records With records of financially responsible persons, the date of the last reconciliation. Date of last inventory material values, its results. The reflection in the accounting of acts of audit and surveys, materials on the shortcomings, the embezzlement transmitted and not transmitted to the investigation authorities. condition analytical accounting materials, the presence of profit and expendable documents on the movement of material values.

6. State of settlements with employees

Information about staffing, the availability of labor contracts. Wage pay debt. The state of personalized accounting, the presence of tax cards on personal income tax and the ESN.

7. Reporting

Compliance with the requirements of the monthly accounting balanceestablished by the timing of the presentation of accounting reporting, tax declarations and reports, the reliability of this reporting. Decisions of the founders on the approval of reporting, payment of dividends. The presence of tax registers.

8. Storage of documents

Security of proper storage and accounting of string of strict reporting and archive accounting documents. The presence of a description of the cases, is listed and numbered documents. The correctness of the decoration of the withdrawal or destruction of documents due to the expiration of the deadline for storage.

Help on the presence and preservation of seals, stamps, etc.

9. List of accounting and primary documents on inventory

List of transmitted estimates, title lists, full-time schedules, contracts, agreements, commitments, folders of primary documents and registers, etc.

There is no lack of primary accounting registers or documents.

10. Remains for verified accounts.

Request balances on proven accounts and their decoding. It is advisable to confirm the remnants of cash settlement accounts (cash desk, bank, calculations with suppliers and buyers, employees), as well as accounting accounts for other property.

11. Signatures

The main accountants passing and make-up, members of the Commission or the representative of the administration.

In case of disagreement of the act with any provisions, the outgoing accountant has the right to make appropriate motivated reservations when signing the act.

The receiving and complementary act is made up in two copies, of which: the first one is submitted for approval by the head of the institution, the second remains among the transmitting case. If things report to the branch or representative office of the organization, the act is drawn up in three copies, one of which is submitted to the head organization.

The change of the chief accountant should notify the tax authorities. Usually they require to hand out the form No. P14001, the order for the appointment, the data of his passport (photocopy).

Depending on the style of the new company's work, regular partners and divisions are notified.

Specific requirements are imposed to the head of the accounting service, as it creates an image of the company in the investment market and receiving the preferences of counterparties. There are features of the change of chubby and admission to the post of new employee. It should maximize himself to protect himself from the claims of the management of the authorities in the future.

Currently, regulatory acts regulating the procedure for the transfer of cases are absent. In some departments, he is registered, but the organization has the right to establish the rules for the transfer and acceptance of the Glavbuch cases. The main requirement is the orientation of the Law of the Russian Federation "On Accounting".

Dismissal and reception

The main rules are provided for in the Country TC. The employment contract must be initiated by an employee or leader and have a maximum period of 5 years. Sometimes the company's management gives preference to a smaller period in order to check the quality of work and enable employee to change the working conditions: wages, working day, etc. Labor legislation allows managers to establish a trial period for this position 6 months. If the chief is not the appointed period, it is fired without the existence allowance and the consent of the trade union. However, the specialist has the right to know the reasons for his inconsistency of the post, which served as the reason for reference in permanent place.

In the TC, it is stipulated that the absence of a disease officer or other valid reasons is not counted for a trial period.

The reasons for dismissal may be the following:

damage to the organization;
disclosure of commercial secrecy;
at your own request.

Commercial secret is the information that has a commercial value for other persons. Her owner takes special measures to preserve. There are a number of conditions for this:

Familiarization of the head of the accounting service to the painting with the list of information that is considered a commercial secret.
Acquaintance with the regulation with the regime and responsibility for violation of commercial secrets.
Creating conditions for compliance with the commercial secret by the employee.

In the Federal Law "On Commercial Secret" Art. 5 provides a number of data that are not considered a commercial secret in the organization.

The chief accountant on the probationary period may be resigned after notifying the authorities on any day. Dismissal of a person on an urgent contract when changing the owner is possible only when paying compensation in the volume of three-month earnings.

When changing an accountant, the state of financial statements is necessarily evaluated and fixed in acts. Written registration of data verification will help the new employee to answer responsibility for a reliable provision of information, to identify the wrong definition tax base, Errors in BuIns and tax registers.

Who to convey business?

Consider affairs from the outgoing chief accountant may have several persons. Most often - this is a new chief. But it can occur so that there is still no new employee, and the old one has the legal right to leave the position. Then, if there are several accountants, you can temporarily convey to them.

Small enterprises fall into the difficult situation, where the chief accountant is the entire accounting. The company is accepted by the head of the company, as it is responsible for the organization of accounting.

If the head against acceptance of cases, then the previous leadbuch should write this fact in writing. If you refuse to sign the protocol with refusal, you must do the following:

make an inventory of cases for passing (2 copies);
send one copy to tax service By registered letter or on receipt of the tax inspector.

If an employee cannot convey business (fell ill, died), then the manager must publish a decree of their acceptance by another person.

Procedure for the transfer of cases

Not today regulatory documentwhich fully regulates the procedure for the transfer of the deeds of the chief. To eliminate many errors, you should follow step by step instructionsreflecting the maximum number of factors. It has a recommendatory character, is generalized.

If the chief accountant has long been quit, and the new did not accept the new one, then there is no business to take. Then the transmission does not happen.

Independent delivery includes stages:

Signing a decree on the appointment of a new accountant.
Inventory of financial duties.
Act of acceptance of reporting and accounting documents.
Annex to the act.
Organizational events.

The Commission is as necessary when mass disorders have been identified, negative results tax audit and others. It includes other accounting workers, important units. The order negotiates the powers of the Commission.

Compilation of order

Law No. 129 FZ states that the company can independently choose the norms and stages of acceptance of the Glavbuch deeds. An employer needs to be released normative act In the form of instructions, an order, orders, where the procedure for transferring duties will be written in detail.

In practice, the most common order indicates:

Causes of acceptance of duties.
The term during which each accountant manages the accounting service and signs the documentation.

When leaving the chief, at his request, the employer has 2 weeks to terminate labor obligations. If a change of owner and dismissal is initiated by the administration, then the deadline for the interruption of labor relations is 3 months after the new owner of the ownership of ownership.

The person is responsible for the transfer of documents - the outgoing chief.
The person responsible for the reception is the new chief chief or head of the organization in the performance of their duties.
Persons participating in reception - audits higher organs, Special Commission.
The end date of the process of transfer is the time of completion of the accounting process over the past period. As a rule, the date should take into account the delivery time of accounting, tax reporting.
Responsibilities and powers of the new chubby.

End of accounting processes

The order prescribes the date when the previous chief leaders is obliged to stop accounting processes. Requires:

form primary documents;
provide tax, statistical, accounting reports, all calculations for the payment of insurance premiums;
establish accounting records.

All transmitted documents are defined.

Inventory

Regardless of the availability of a material liability agreement required to organize an inventory financial means In accounts and cash desks.

The detected discrepancies reflect on accounts in accordance with the Accounting Regulations. Surplus come according to them market value At the time of inventory, the amount is required to put in financial results (increasing income). The shortage and damage of property are considered costs, if the damage is exceeded, their norms are per guilty person. If this is not detected, then losses are recorded in increasing costs or financial result.

Act on accounting (Art. 12 of paragraph 2) provides for a mandatory verification of the state of property, obligations according to accounting data when changing a materially responsible person. The data reflect in acts and described in 3 copies:

for accounting;
dismissal employee;
new chubuhu.

Paper applied to the drawn up.

Inventory is required:

before annual reportingif it was not previously conducted;
if the chief is issued a material liability agreement in full.

In small enterprises it is advisable to fulfill full inventory of property, obligations. In large organizations it takes a lot of time labor resources. In such cases, it is recommended to resort to selective income and expenses checks, financial investmentsDebt.

Check

The transfer of cases must be accompanied by an act of reporting and accounting. In most cases, it is better to use the services of an audit company. This will make an independent conclusion on keeping accounting. If this is impracticable, then new employee Must perform all the work independently.

First of all it is worth checking the operations of the current year, as part of the tax return will give up for last year. This period will include the time when the new chief chief did not work in the organization.

Pay attention to:

constituent documents state registration, protocols of the assembly of the Supervisory Board and founders, registration in the FTS, registration of the CCT;
reporting that is entitled to check the tax - for 3 years, the current year;
document management system, accounting policies, accounting duties;
extract from the accounts, contract, acts of reconciliation and other settlement documents;
inventory materials;
registers of tax, accounting;
acts of checks for the 3 previous years;
accounting acts with budget, out of budget funds;
legal proceedings with employees, counterparties, regulatory bodies;
materials about raster, shortcomings and theft.

At the time of transmission, accounting processes are obliged to be completed - accounting records for the past period are made, the primary is compiled, a working capital, tax and financial statements are formed.

The primure and registers are laid by grouping with the nomenclature of cases: a list of magazines and cases.

Compilation of Act

To delimit the responsibility of the new (receiving) and the previous (transmitting) accountants, it is necessary to make an act. The document is also used for presentation during receiving-delivery:

primary documentation, material accounting, reporting;
leading financial indicators.

During the preparation and commissioning of the Act, the new employee must have the necessary books and magazines: power of attorney, cash book, purchasing book / sales, invoice, accounting of securities, check-in bookkend. In the absence of the listed document, it is fixed in the act and start new on the acceptance date.

The correct accounting data is made using a sample verification. For important operations use a continuous method of checking.

When evaluating credentials, check:

fullness;
rationality;
timeliness;
prudence;
continuity of activity;
lack of contradictions;
property isolation;
sequence of accounting of accounting policies;
compliance with the rules of accounting policies;
registration of primary accounting documents;
temporal certainty of the factors of the hostility;
registration and filling of accounting registers.

The deployed document will allow a new specialist to optimize work at the initial stage due to the content of information of the accounting, reporting and organizational nature.

The following points are considered in the act:

The organization of accounting is the characteristic of the work of accounting, keeping accounting.

In the organization of work, the staffing of the accounting service, the distribution of responsibilities, the availability of employee qualifications, job descriptions and staff schedules are considered. Reporting and accounting should be carried out on the unified and standard forms of accounting documentation, specialized or specially created for these purposes are used within the organization of forms.
The presence of departmental instructions, ensuring accounting by the regulatory framework - software, books.
The presence of office equipment, computers.
The overall characteristic of accounting. State of registers of analytical and synthetic accounting, The presence of discrepancies. The form and system of accounting (memorial-rational, computer, journal-order,).

Status of financial accounting.

Cashbox. The presence of the cashier, the Treaty for Material Responsibility. The order and place of storage of monetary and cash. Maintaining a cash book, balance of funds and financial papers at the checkout.
Scroll bank accounts Organizations. Indicate their all numbers and banking offices. Fund balance take from bank statements and checked with credentials. Presence of FNS notifications about open accounts.
The presence of a checkbook, unused numbers in it.

Compliance of the balance of financial resources, cash records accounting records should be fixed by a separate act. It must be attached to the act of transferring cases.

Accounting for settlement operations.

The presence of statements from bank accounts and the paper of the estimated nature.
Credits in banks, debt on them and maturities.
Acts of reconciliation of calculations with counterparties, date settlement of discrepancies. Claimed work. Actual debt. Non-valid and overdue receivables.
Debt to the budget, acts of reconciliation on calculations with FTS.

Accounting amortized property (intangible assets, fixed assets). Time and reflection in the latest property inventory report. View and location of storage of inventory. The presence of input acts, disposal and write-off OS. The presence of inventory cards and orders for the appointment of responsible workers for the safety of values.
Condition of material accounting. Acts of verification of accounting records and data of financially responsible employees (withdrawal of natural residues, accurate statements). The last inventory data. Reflection of the facts of embezzlement and shortage, acts of revision, surveys. Maintain analytical accounting materials. The presence of expenditure and receipt documentation for the movement of material values.
Calculation with employees. Staff schedule, labor contracts. The presence of debts before employees. Characteristics of personalized accounting.
Reporting. Compliance with the deadlines for submission of accountability and tax declarations, their accuracy. The decision of the founders on the payment of dividends and statements approval. Tax registers.
Storage of documentation. Reliability of storage, control of strict reporting forms, accounting archive. Presence of the description of cases.
The transfer of primary, accounting documents on the drawn up inventory.

List of transmitted full-time schedules, estimates, agreements, contracts, registers, folders of primary documents, obligations, etc.
The absence of any documents and primary accounting registers.

Balance for proven accounts. Confirmation and decryption balance accounts. Recommended to confirm the balances of financial calculations and account account accounts.
The list of missing documentation. Previous chief leadership is obliged to write explanatory to the head of the head, where the causes of violations indicate. Inaccuracies and error in reporting, the design of the documentation found during the inspection. It is better to record accounting certificates with the signature of the outgoing employee.
Remarks and explanations of the host of chubby to the act of a dismissal worker. Indicate disagreement with the provisions of the Act.
Fixing the fact of the transfer of printing and branded stamps, keys to the "Client-Bank" and safes, certificates of the Communication Special Operator.

IN large companies There are several accountants in the state. In the act then only documents under the control of the chief of chief should be reflected.

Signs and deciphering the receiving and passing accountant, members of the Commission.
Transmission date.

The act will become the basis for the order (orders) of the guidelines for the transfer of cases.

Primary documentation, accounting reporting, registers should be stored mounted rules Archival business, but at least 5 years. In stock There must be all documents for this period.

Documents apply to the act:

act inventory of financial obligations: Acts of accusation of settlements with extrabudgetary and budget funds, receivables and accounts;
act inventory assets, obligations;
act inventory of financial resources at the checkout, inventory of securities, forms of strict reporting;
audit conclusion on compliance with accountability;
list of registers, accounting documents missing during the reception and transfer of cases.

The final stage

After the transfer of cases, the signing of the act and the dismissal of the previous chief committee should be performed:

Notify the FNS about the new chubbukh. The law does not provide for a mandatory notice, and accordingly, the responsibility for the absence is not provided. However, the tax authorities require a notification letter with the seal of the organization and a copy of the order of the appointment, the passport details of the new employee.
In all financial organizationsWhere the accounts are separated, issue new cards.
From the first day to conduct the missing account registers.
If you need to file updated declarations.
Fix errors identified earlier.

A responsibility

After replacing the chief pubic, the question of the responsibility of the present and the previous employee appears. Glavbukh cannot be involved in any responsibility associated with incorrect accounting, tax evasion by the previous employee. The face is attracted to administrative responsibility in the presence of guilt. It is required to prove the presence of direct intent concealing profits, which completely relieves the guilt of the new chubuch.

Upon expiration of the statute of limitations, the accuracy of the past employee becomes impossible. For example, in violation of currency or financial legislation, the term is 1 year since the offense, and for other reasons - only 2 months. If the offense is lasting, then the term is counted from the moment of detection.

If it is revealed that the former accountant caused damage to the organization, then if there is a contract of material responsibility, it is obliged to compensate it. If there is no such document, then the amount of compensation is equal to average monthly earnings.

Each chief accountant must be aware of the amount of administrative recovery for:

Incorrect cash operations and work with cash - 4-5 thousand rubles.
Non-compliance with the timing of registration in state funds and tax authorities - 0.5-1 thousand rubles.
Accounting activities in listed bodies - 2-3 thousand rubles.
Non-compliance with the deadline for filing the declaration - 0.3-0.5 thousand rubles.
Failure to comply with the deadlines for the closing information, the opening of bank accounts - 1-2 thousand rubles.
No data for tax control - 0.3-0.5 thousand rubles.
Gross violations in accountability or the provision of distorted amounts of accountability over 10% - 2-3 thousand rubles.
Incorrect accounting order currency transactions and the provision of reports on them - 4-5 thousand rubles.
Incorrect provision of static information - 3-5 thousand rubles.

New chief chief must take affairs from the previous employee. The compiled act of the transfer will help exclude a number of problems in the future, will identify the shortcomings of the predecessor, eliminate gross mistakes during operation, etc. It is compiled in arbitrary form, but should cover the maximum amount of reporting information.

Changing the chief accountant is always stress for the organization. The new accountant must have time to get comfortable and take cases from its predecessor. How to do it not to disturb the usual rhythm of the company's activities and minimize negative consequences With further work?

The legislation of the Russian Federation does not provide for the regulations for the reception and transfer of cases when changing the chief accountant in the company. However, in the interests of the organization itself, especially large (with large turns and various species Activity), conduct and arrange this procedure properly.

What you need to take into account when receiving cases from the outgoing chief accountant

When changing the chief accountant, it is necessary to develop a clear scheme for the transfer of things from the outgoing and admission to the new employee. It provides for the procedure and timing of receiving and transmission of cases, the period during which each of the main accountants will lead the current affairs, lead the work of accounting, as well as to sign documents. The developed scheme is approved by the order of the head of the organization. It also indicates persons who are responsible for performing this order.

The transfer procedure to the new chief accountant consists in particular from the following steps:

edition of the order of the head of the Organization on the reception-transfer of cases;
carrying out the inventory of property and obligations of the organization;
familiarization with internal documents companies;
directly transferring cases, including the transfer of primary documentation, accounting and tax accounting registers, accounting and tax reporting;
checking the status of accounting and reporting;
registration and approval by the head of the act of acceptance of cases.

So, at the date approved by the order, all accounting processes for the past period must be completed and all necessary records in accounting, registers are printed and submitted to the tax authorities, and primary documents During this period, it is laid in the folder. Moreover, it must be the date determined on the basis of the deadlines for the presentation of accounting and tax reporting. So, if the chief accountant is dismissed in February 2012, then in the order for acceptance of cases it may be indicated that it is responsible for the delivery and tax reporting for 2011, and the new chief accountant is responsible for submission of reporting since January 2012 . About how the procedure for changing the chief accountant is underway, read in the insertion below.

When receiving affairs, the new chief accountant needs to be inventory of the obligations and property of the Organization, to convey all the documents according to OTICI, the compilation of which is within the competence of the chief accountant. Printing the organization, keys from the safe, if available in the department, and from the Client-Bank system should also be carried out. If the main accountant is entrusted with the obligations of the cashier, then the former accountant is obliged to convey to him all monetary cashbanking check books, Blanks of strict reporting documents and key keys.

The new chief is important to find out if the debt on the payment of taxes and insurance premiums is not listed. This can be determined by remnants on the corresponding accounts of accounting. In addition, it should be clarified if the organization is not in the process judicial trial with counterparties, employees or regulatory authorities.

It is advisable if the former and new main accountants will participate in this transfer and inventory, as well as the financial director or head of the company. In some cases, auditors can be attracted to verification, which will help in conducting an independent examination of the state of accounting and reporting.

Inventory as a component of the transfer procedures

The order of inventory is defined Methodical instructions According to the inventory of property and financial obligations (approved by the Order of the Ministry of Finance of Russia from 13.06.95 No. 49). According to these instructions, it is not necessary to conduct it when changing the chief accountant.

reference

How is the change of chief accountant

The lack of the chief accountant may affect not only at the conduct of accounting and tax accounting, but also on the company as a whole, since it solves many administrative issues and signs documents.

It will work painlessly to dismiss the chief accountant only if the replacement was found in his place. Then, arrange a new accountant temporarily to work as a deputy. Or, on the contrary, transfer to another position of the outgoing employee. In this case, their responsibilities will be clearly distributed until the end of the transfer of cases and dismissal of the chief accountant. As a rule, after the inventory of funds at the box office, the chief accountant, transmitting cases, is exempt from the accounting management. At the same time, the right of signing of bank documents of a new employee is issued.

The organization may develop a situation where the replacement of the dismissal chief accountant could not be found. In this case, cases are transferred directly to the head of this company. After all, it is he who, in accordance with paragraph 1 of Article 6 of the Law of 21.11.96 No. 129-FZ, is responsible for organizing accounting in the organization. Or cases can be transferred to the responsible person appointed by the head, for example, the Deputy Chief Accountant or the Financial Director

However, in accordance with paragraph 2 of Article 12 of the Federal Law of 21.11.96 No. 129-FZ "On Accounting" (hereinafter - Law No. 129-FZ) Inventory in obligatory It is carried out when changing financially responsible persons. According to Article 243 of the Labor Code of the Russian Federation, such responsibility on the chief accountant may be entrusted with an employment contract or other agreement. In this case, the certificate of cash inventory in the form No. Inventory in three copies and inventory inventory inventory of securities and the formations of strict reporting documents in the form No. Inv-16 (both forms of utensils are required. Resolution of the State Statistics Committee of Russia from 18.08.98 No. 88).

In addition, in this case, it is possible to conduct an optional selective or complete inventory of property and obligations depending on the possibilities of the organization. Also printed from the accounting program of the operating statement and other account accounts cards on the date of acceptance of cases, which should be assured from the former chief accountant and the head of the organization. This will allow you to confirm the "incoming" balances on the accounts on the date of acceptance of cases.

All discrepancies identified during the inventory should be reflected in accounting accounts, and documents drawn up in the inventory, to attach to the act of acceptance of cases.

What documents need to check

Clause 1 of Article 17 of Law No. 129-FZ provides for the storage of primary accounting documents, accounting registers and the company's accounting reporting of at least five years. In addition, the deadlines for the storage of specific types of documents are given in the list of typical management archival documents, which is approved by the Order of the Ministry of Culture of the Russian Federation of August 25, 2010 No. 558. Thus, annual accounting reports and tax Declarations It is necessary to store at least 10 years.

Start checking follows from study constituent documents Organizations. In limited liability companies, this is the Charter and the Constituent Agreement, and in joint Stock Company - Charter. It is also necessary to carefully examine the registration certificates, the Charter of the Organization and other statutory documents for understanding the structure of the company, the availability separate divisions and foreign capital, If there are any.

In addition, it is necessary to check the availability of documents on the registration of the CCT, which is owned by the organization. If the company is subject to mandatory auditIt is necessary to analyze audit conclusions and reports, paying attention to errors identified by checking during the inspections.

Be sure to be checked for ordering orders tax and Accounting Policy Companies. Accounting Policy Analysis is necessary to understand the accounting methods that are used in it. It should be clarified which primary documents are approved as applications for accounting policies and how the responsibilities between employees of accounting are being distributed.

In addition, the new chief accountant must be certified in the presence of the following documents:

approved plan of account accounts;
tax registers;
tax and accounting reports;
of the operating statement (main book), as well as synthetic and analytical accounting registers;
books of purchases and books of sales, accounting magazines received and issued invoices;
reporting on insurance premiums in extrabudgetary funds;
acts of work performed (services rendered), commodity overhead and other primary documents;
accounting certificates;
acts of reconciliation with tax authorities, solutions and acts on the audits conducted;
inventory describing;
cash documents, bank statements and payment orders;
contracts with suppliers, buyers and other counterparties;
personnel documents, documents confirming wage arrears and tax deductions for personal income tax;
the order of document management between employees of the company, as well as between the head organization and its divisions and branches (if available);
official duties accounting staff;
the list of persons entitled to signatures on primary documents, which should be approved by the order by the leader on the basis of paragraph 3 of Article 9 of Law No. 129-FZ.

The key points to which you need to pay attention to when checking the status of accounting and reporting

To protect yourself from tax sanctions due to the presence of errors that took from the previous chief accountant, the new chapter of accounting should be carried out by the correctness of keeping and forming reporting in the organization for the last reporting or taxable periods. Such an inspection is often carried out with the attraction of the audit company (auditor) or the organization's own forces.

Checking accounting and accounting reporting. It involves an analysis of compliance with all the requirements that are established in paragraph 6 of PBU 1/2008 (approved by the order of the Ministry of Finance of Russia of October 10, 2008 No. 106n). So, taking cases, the chief accountant checks:

fullness of reflection in accounting of all facts economic activity (completeness requirement);
timely reflection of the facts of economic activities in accounting and accounting reporting (the requirement of timeliness);
great readiness for recognition in accounting of expenses and liabilities than possible income and assets, not allowing the creation of hidden reserves (the requirement of diligence);
the reflection in the accounting records of the facts of economic activity is not so much of their legal form, how much of the economic content of the facts and conditions of management (the requirement of the priority of the content before the form);
identity of analytical accounting data by turnover and residues on the accounts of synthetic accounting on the last calendar day of each month (demanding consistency);
rational accounting based on the conditions of economic activity and the size of the organization (requirement of rationality).

Accounting reports are verified for its compliance with the indicators on the accounts of the organization's chief book for the reporting date. At the same time, the chief accountant can also selectively verify the correctness of the reflection of operations on account accounts.

Checking the correctness of the calculation of taxes and contributions, submission of declarations and calculations. Due to the large amount of information, first of all, the attention should be paid to the reporting on which the tax period is established as a year. The fact is that reporting on such taxes and contributions The new chief accountant will be using the information of those periods when the previous chief leads worked. A mistake made, for example, in the first quarter, will entail a distortion of the tax base in the preparation of reporting for the next reporting period And the whole year.

So, first of all, it is necessary to analyze whether all the costs recognized in the database profit tax, documented and economically reasonable in accordance with Article 252 of the Tax Code of the Russian Federation. It is also necessary to pay attention to the correctness of the calculation of advance payments, since based on these amounts will be calculated the amount of income tax to pay to the budget in subsequent reporting periods.

By property tax necessarily checked residual and average annual value All fixed assets to determine the correct calculation of the tax base.

As part of the verification of the correctness of calculation VAT It is worth paying attention tax deductions. It is important to analyze the validity of their application, including for the availability of invoices and the use of purchased goods, works and services for taxable activities. Also, the accountant must be made in the legitimacy of the use of VAT rates 10 and 0%. And if the organization has both taxable and non-taxable operations, it is checked, whether separate accounting was conducted.

In addition, it is necessary to make sure whether the organization was performed tax agent on income tax, VAT and NDFL.

When checking reporting, the new chief accountant should pay attention to the observance of its submission to the tax authorities and extrabudgetary funds. And when revising cash documents - verify the number and amount of the recent root used cash check With the data specified in the cash book.

What document is issued by the transfer of cases

In paragraph 6 of the Regulation on the main accountants approved by the Resolution of the USSR Council of Ministers of January 24 ,80 No. 59, it is said that the reception and delivery of cases in the appointment and release of the chief accountant are issued. It is compiled after checking the state of accounting and reporting.

The form of this act by law is not provided for, therefore it is filled in arbitrary form in two copies and signed by both the chosen chief accountant and new. Approves this act by the head of the organization. The first copy is transmitted to the dismissal chief accountant, the second - remains in the organization. Sample of the completed act, see below.

Picture. Sample act of receiving and transferring cases when changing the chief accountant

The act specifies the following data:

FULL NAMES, PERSONNING AND COME
date transfer date;
the details of the order of the head, on the basis of which the cases of the new chubby are transferred;
inventory of transmitted documents indicating their items and quantities. If a list of such documents is large enough, you can specify the appropriate document folders with an application on them to the act. For example: "Income tax registers for 2011", "Acts of services rendered for 2011", etc., and no need to record documents related to the competence of other accountants in this act (for example, accounting for wages or cash registers );
series and number of unused bank checks, as well as the name and details of unused shades of strict reporting;
mistakes and inaccuracies in accounting, accounting and tax reporting identified during the inspection;
list of missing documents;
explanations and comments to the act of a dismissal chief accountant and a person who makes a case.

To this act, it is advisable to apply an act of an inventory, acts of acclimental billing with budget and extrabudgetary funds at the time of the transfer of cases or at the last reporting date, the last audit report on the accuracy of the accounting reporting (if the organization is subject to compulsory audit).

If, according to the results of acceptance and transfer, errors will be detected, they need to be corrected and, if necessary, to provide updated declarations in the manner established by Article 81 of the Tax Code of the Russian Federation. And the missing documents should be restored as soon as possible. If the number of errors identified during sample verification will be significant, it makes sense to conduct an initiative audit checkTo avoid further tax sanctions.

If the transfer of cases has not been conducted

Suppose the transfer of affairs when changing the chief accountant was not conducted or not properly issued. And subsequently revealed a shortage of any values \u200b\u200band documents or errors were discovered in accounting and reporting. In this case, the recovery of primary documents and reporting will require a lot of effort and time from employees of accounting, including the new chubby.

When identifying a shortage, the employer has the right to apply to the court on the disputes of damage to the employee caused to the employer, within one year from the date of its detection, regardless of the fact that the employee quit.

Due to the fact that the new chief accountant may not know some nuances of accounting in a particular company, the neglect of the procedure under consideration may entail many errors in both tax and accounting. In addition, in the event of a tax audit, the new leadbuch will not be able to properly explain the inspection cause of the reflection of certain operations for past tax periods.

Recall that for a gross violation of the rules of accounting and the submission of accounting reporting on the chief accountant may be imposed administrative penalty in the amount of from 2000 to 3000 rubles. (Art. 15.11 Administrative Code of the Russian Federation). And when violating the timing of the submission of tax reporting is a warning or a fine of 300 to 500 rubles. (Art. 15.5 of the Administrative Code of the Russian Federation). Moreover, if the limitation period of drawing to responsibility for admitted offenses, non-long-term nature, has expired, the chief accountant will not incur administrative responsibility. Thus, in violation of currency, financial legislation, tax legislation and fees, the prosecution period is one year from the date of administrative offense (Art. 4.5 of the Code of Administrative Code of the Russian Federation).

At the same time, we note that attracting a new chief accountant to administrative responsibility for the errors of the previous one cannot. Indeed, according to paragraph 1 of Article 1.5, the Administrative Code of the Russian Federation may be attracted to administrative responsibility only for those administrative offensesFor which its fault is installed. The same opinion reflected in the letter of the Ministry of Finance of Russia of October 23, 2000 No. 03-02-08 / 20

How to make this procedure correctly? What should be paid attention to the still and new chief accountant to protect themselves in the future from the claims from the management of the organization and regulatory authorities? Answers to these questions are given in the article.

Who can convey business

In practice, there are several options for receiving-transfer to the chief accountant.

The most common is the option when the former chief accountant comes to the New Chief Accountant. However, it is quite often a situation when the new chief accountant is not yet known, and the former chief accountant on legal grounds has the right to leave the old place of work. In this situation, if several accountants work in the organization, then one of them (for example, the deputy chief accountant) can temporarily make matters.

The situation is more difficult when the chief accountant of a small enterprise is fired, which represents the accounting in the singular. In this case, the leader of the organization must take cases, since it is in accordance with paragraph 1 of Art. 6 of the Law "On Accounting" is responsible for organizing accounting in the organization.

If the head of the Organization refuses to accept cases, the main chief accountant is preferably this refusal to arrange documented. With the reluctance of the head, it is necessary to make a refusal to make cases, in our opinion, you need to do as follows: Make an inventory of cases subject to delivery in two copies; one copy to leave yourself, and the other is to pass in tax inspectionin front of which the organization is reported, personally on receipt tax inspector or by registered mail.

There may be a situation where the former chief accountant for any reason (sudden illness, death, etc.) does not have the opportunity to pass things. In this case, by order of the head of the Organization, another person (the new chief accountant, temporarily acting chief accountant, the leader of the organization itself, is temporarily.

How to make a reception

There is currently no regulatory document that would regulate the process of receiving and transferring cases from one chief accountant to another.

In the Regulation on the main accountants, approved by the Resolution of the Council of Ministers of the USSR of January 24, 1980 N 59, it was noted that the reception and delivery of cases in the appointment and dismissal of the Chief Accountant are made up after checking the status of accounting and reporting of the enterprise. Although this document is already inactive, they, in our opinion, can be used in solving the issue of the procedure for acceptance of cases when dismissing the former and appointment of a new chief accountant.

Some ministries and departments in a certain extent regulated this order for subordinate organizations. For example, a letter of the State Customs Committee of the Russian Federation of 21.02.1992 N 11-13 / 575 "On the procedure for acceptance of cases when changing the head or chief accountant - the head of the accounting and monitoring department of the Customs Institution of the Russian Federation" (hereinafter - the letter of GTC) and the instruction On the procedure for the reception and delivery of the main accountants (senior accountants for the rights of the main accountants) of centralized accounting materials (accounting) institutions, enterprises and organizations of the USSR Ministry of Health, approved by the USSR Ministry of Health of 28.05.1979 N 25-12 / 38.

Each organization, based on the requirements of the Law "On Accounting", is entitled to establish the relevant rules for acceptance of cases.

The procedure for receiving-transmission of cases can be divided into the following steps:

edition of the order for receiving-transmission of cases;

inventory of property and obligations;

inventory of settlement operations;

checking the status of accounting and reporting;

actually acceptance of cases (primary documents, accounting and tax accounting registers, accounting and tax reporting, etc.);

drawing up an act of acceptance and transfer of cases.