And outsourcing of accounting services is becoming increasingly popular. In this regard, companies have a question: how to sign the chief accountant on documents if accounting is outsourced to a third party? At the same time, it is necessary to give an employee who is not on the staff of the customer company the right of second signature in the organization. Tax Accounting for Accountants magazine talked to leading industry experts about how to do this.

Yulia Tarasova, lawyer of the corporate department of LEVINE Bridge law firm

The absence of a full-time accountant and the transfer of accounting responsibilities to a third party is a fairly common situation. In this regard, in practice, the question often arises of how to correctly draw up documents so that a third party - a representative of the outsourcing company - can sign the documents for the chief accountant of the organization.

There are a number of nuances here that are undoubtedly worth paying attention to. This will allow you to avoid being held accountable for violating the rules for accounting for the organization’s income and expenses (due to the signing of primary documents by unauthorized persons and the subsequent possible recognition by tax authorities of the organization’s expenses based on these primary documents as unfounded and unconfirmed). After all, according to the provisions of Art. 120 of the Tax Code of the Russian Federation, the fine imposed on an organization for this violation can range from 10,000 to 40,000 rubles and more, depending on the specific type of violation. In addition, in accordance with paragraph 4 of Art. 108 of the Tax Code of the Russian Federation, if an organization is brought to justice, its officials, if there are necessary grounds, are not exempt from administrative, criminal and other liability for violations committed. Therefore, an official of an organization (in particular, a director) may be charged under Art. 15.11 Code of Administrative Offenses of the Russian Federation (fine in the amount of 5,000 to 20,000 rubles or disqualification for a period of 1 to 2 years).

Since civil and labor legislation does not contain special rules on outsourcing, the rules on paid provision of services apply to such legal relations. According to the provisions of clauses 1, 4 of Art. 185 of the Civil Code of the Russian Federation, powers equivalent to a power of attorney will also apply to the case when the powers of the representative are contained in the agreement (including between the representative and the represented).

Thus, in order for a third-party signatory to become authorized in most cases, it is necessary to clearly state in the contract for the provision of accounting services:

1. whose powers are transferred to a third party (in our case, the chief accountant);
2. which individual - a representative of a third-party organization - has the right to sign documents for the chief accountant (full name, passport details, position in a third-party organization);
3. the right to sign which specific documents has been transferred under the contract to an authorized person of a third-party organization (list all necessary documents).

Having specified these aspects in the agreement, in the future, when signing documents by an authorized person, in the signature details it is sufficient to indicate “Chief Accountant (according to the agreement dated _____ No. __)”, where in the missing columns it is necessary to indicate the details of the agreement for the provision of accounting services.

However, there are exceptions that apply to tax relations, as well as relations related to the calculation and payment of insurance premiums. Thus, in order to sign documents for the chief accountant in these areas, the signatory from a third-party organization will need to additionally issue a power of attorney in accordance with the current legislation of the Russian Federation (based on clause 3 of article 26, clause 3 of article 29 of the Tax Code of the Russian Federation, part 8 of art. 13 of the Federal Law dated December 6, 2011 No. 402-FZ “On Accounting”, clause 17 of the Accounting Regulations “Accounting Reports of an Organization” (PBU 4/99), approved by Order of the Ministry of Finance of the Russian Federation dated July 6, 1999 No. 43n, and clause. 38 Regulations on maintaining accounting and financial statements in the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n).

In this case, the position in the signature details on the documents will look like this: “Chief Accountant (by power of attorney from ______ No. __)”, where in the missing columns it is necessary to indicate the details of the power of attorney issued by the organization-customer of the services.

Separately, it is worth drawing the attention of readers to cases of incorrect use of the signature details of the chief accountant when transferring his powers to a third-party organization: for example, the use of the phrases “acting. chief accountant", "acting chief accountant", "for chief accountant" is not justified from the point of view of current legislation. The fact is that legal norms do not contain such concepts, and in the generally accepted meaning they are associated only with the temporary transfer of powers from one employee to another within the organization (in case of sick leave, vacations, internal part-time work, etc.).

Thus, the procedure for granting the authority to sign documents for the chief accountant to a representative of an outsourcing company depends on the category of a particular document being signed (personnel records documents; documents related to tax obligations; documents on the calculation and payment of insurance premiums, etc.).

Tatyana Evdokimova, expert of the Kontur.Accounting service at SKB Kontur

Currently, outsourcing is very common in the business environment. Mainly because this form of receiving services helps the organization significantly save on the costs of paying a specialist who is required by the company periodically or on a part-time basis. Moreover, one of the most common is accounting outsourcing. There are a large number of offers on the market from accounting firms that offer their assistance in accounting and preparation of accounting and tax reporting.

Since the company’s accounting is carried out by an outsourcing company, the director may have questions: who should sign the reports, sign the documents in the “chief accountant” column? And others.

Let's consider this situation. Federal Law No. 402-FZ dated December 6, 2011 “On Accounting” (hereinafter referred to as the Accounting Law) states that responsibility for maintaining accounting rests with the manager. At the same time, he can involve an employee or organization in keeping records, as well as keep records personally (Article 7 of the Accounting Law).

The responsibilities of the chief accountant can be assigned to the service organization, but this must be stipulated in the agreement between the serviced company and the outsourcing company. Moreover, the latter sometimes provide the “chief accountant” service for an additional fee.

So, what documents and who can sign? In Art. 26 of the Tax Code of the Russian Federation states that the taxpayer (customer organization) in relations with the tax inspectorate can act through an authorized representative. Such a representative exercises his powers on the basis of a power of attorney, which is issued in accordance with the requirements of civil legislation (clauses 1 and 3 of Article 29 of the Tax Code of the Russian Federation).

An authorized person of an outsourcing company can sign a tax return for the serviced organization, confirming the completeness and accuracy of the information specified in it (Clause 5 of Article 80 of the Tax Code of the Russian Federation). In this case, a copy of the power of attorney must be attached to the tax reporting, confirming the authority of the representative to sign this reporting document.

As for the financial statements, the head of the organization can also entrust its signing to an authorized accounting department on the basis of a power of attorney. A similar issue was considered in the letter of the Federal Tax Service of Russia dated June 26, 2013 No. ED-4-3/11569@. In it, the tax authorities referred to the letter of the Ministry of Finance of Russia dated April 30, 2013 No. 07-01-10/15212, in which financiers indicated that the Accounting Law does not contain provisions limiting the right of the head of an economic entity to delegate his powers to sign accounting (financial) statements to another person on the basis of a power of attorney.

Now let’s take a closer look at what signature details should look like on documents submitted to regulatory authorities. If the director of a company entrusts, by proxy, the preparation and submission of reports to the director of an accounting firm, then the certifying signature on the report is affixed in a special section reserved for the signature of an authorized representative indicating the details of the document giving the right to sign: the date and number of the power of attorney. We draw special attention to the fact that if a report is signed by an authorized representative, a power of attorney is required as an attachment to such a report. If the report is sent via telecommunication channels, a scan of the power of attorney is also included in the package of documents that is signed and submitted to the tax inspectorate.

If you do not attach a power of attorney, then the tax authorities may refuse to accept the documents, since only the executive body of the company - the manager - has the right to act without a power of attorney on behalf of the organization.

As for the signature of the chief accountant on primary documents, this should also be stipulated in the agreement with the outsourcing company.

The question often arises as to how best to put the signature on the primary document “by proxy” or “acting chief accountant”. Please note: if the right to sign was obtained by proxy, then the wording must be appropriate.

A signature in the form “acting” can only be affixed if the person actually performs the official duties of a temporarily absent employee. When such a position as “chief accountant” is not on the company’s staff, how can one temporarily perform duties for it (see Article 60.2 of the Labor Code of the Russian Federation, paragraph 2 of the explanations of the State Committee for Labor of the USSR, All-Union Central Council of Trade Unions dated December 29, 1965 No. 30/39 “ On the procedure for paying temporary replacements”, approved by Resolution of the State Committee of the USSR Council of Ministers on Labor and Wages, the Secretariat of the All-Union Central Council of Trade Unions dated December 29, 1965 No. 820/39)?

In conclusion, we add: for a document to have legal force, it must not only be drawn up correctly, but also signed by a person authorized to do so in accordance with the law.

Dmitry Kovalenko, Director of the Accounting Services Department at BDO Unicon Outsourcing

How to get the chief accountant’s signature on documents if accounting is outsourced? The answer to this question sounds simple: do not register at all. The law requires the signature of the chief accountant only on a very limited list of documents. But in practice, instead of the chief accountant, such documents are signed by authorized representatives on the basis of a power of attorney from the general director.

Annual and quarterly financial statements and tax reporting do not require the signature of the chief accountant. The balance sheet is signed by the head of the company. Most financial documents today are signed either by the head of the company or by a person authorized to sign a specific document. That is, for example, any employee of the enterprise can sign an invoice, as well as a specialist from an outsourcing company who has a power of attorney from the director.

In fact, for the manager, this means that he alone bears full responsibility for the actions of the company and all risks fall on him. And this is one of the reasons why many organizational leaders prefer to outsource accounting services. In this form, the director can manage risks, and the main management tool is the agreement with the provider. It is important for company directors to have the opportunity to contact an independent expert who is not interested in distorting financial information and is responsible for the correctness of their actions with their good name, and often with money.

Vera Iritikova, professional document manager, document expert, guest lecturer at the Russian Academy of National Economy and Public Administration under the President of the Russian Federation

Indeed, an employee of the outsourcing company must be vested with appropriate powers. In accordance with Federal Law dated December 6, 2011 No. 402-FZ “On Accounting,” the head of an organization - an economic entity assigns responsibility for maintaining the accounting and tax records of the organization to the chief accountant, accountant or other accounting employee. By the way, the manager himself can perform the functions of an accountant. Such responsibility is assigned by order for the main activity. The rights to sign relevant documents arise from the date such duties are assigned.

Accounting and tax accounting is outsourced to a third party company on the basis of an agreement. One of its conditions is the exact indication of the position, surname, name and patronymic of the main employee of the outsourcing company who will deal with you (and in the event of his temporary absence - his replacement). By order on the main activity, the head of the organization entrusts him with the functions of maintaining accounting and tax records with the right to sign the relevant primary accounting, reporting and accounting documents. As the basis, the order indicates the date and number of the contract for the provision of services with the outsourcing company.

The signature of the chief accountant on the invoice is required. Moreover, he signs invoices without a power of attorney. And who has the right to put his signature instead of the signature of the chief accountant who is on vacation?

Who will sign bank documents

A very significant issue is the signing of bank documents. If the employee replacing the chief accountant is given the right to sign bank documents for a long period of time, then the bank cards should be reissued. In them, in addition to samples of signatures of the manager and chief accountant, samples of signatures of substitute persons must also be recorded. Only then will these persons be able to sign payment orders and checks. The right to sign can also be granted to substitute persons temporarily; in this case, temporary cards with sample signatures must be issued to the bank for the existing card.

If you have a “Bank-Client” system, then you don’t have to issue bank cards for payment orders; you just need to transfer the digital signature keys to the chief accountant to sign electronic documents. This must be reflected in the order on the transfer of powers during the chief accountant's vacation.

Tax audit when the chief accountant is on vacation

If a tax audit comes to the organization during the chief accountant’s vacation, then due to his absence no one will reschedule it.

But if the tax authorities ask you to submit documents or information, then, in connection with the chief accountant’s vacation, you can apply for an extension of the deadline for their submission in accordance with paragraph 3 of Article 93 of the Tax Code.

If you receive a request to provide documents as part of a counter audit, the chief accountant’s vacation may become a reason to extend the deadline for providing documents and information in accordance with paragraph 5 of Article 93.1 of the Tax Code.

Document flow should not “stand up”

Well, now about the most important thing – document management.

1) Due to the transfer of functions for accounting and tax support and the absence of a chief accountant on staff, who has the right to sign primary cash documents (Expense order, receipt order, cash book and other documents), as well as payroll statements, transfers of travel allowances, etc., where the signature “Chief Accountant” is provided? 2) And also can Gen. director to issue a power of attorney to sign the first signature (of the head of the enterprise), (specified in paragraph 1 of the documents) signing documents for the period of his absence? 3) Who should sign tax returns (for the chief accountant?)

Answer

1. Primary documents are signed by a person authorized by the manager. The chief accountant is signed by the head of the organization who does the accounting.

Guest, meet - !

3. The head of the organization that does your accounting.

The justification for this position is in the materials of the Glavbukh System.

1. Signatures of responsible persons

The invoice on paper must be signed by the manager and chief accountant of the selling organization (performer). The invoice can also be signed by other persons authorized to do so by order of the manager or by power of attorney on behalf of the organization.

An invoice issued on behalf of an entrepreneur can be signed either by the entrepreneur himself or by the person to whom the entrepreneur has issued the appropriate power of attorney. For example, an accountant who keeps records of a businessman’s activities. In both cases, the invoice must indicate the details of the state registration certificate of the entrepreneur.

For example, an invoice issued by an entrepreneur, but signed by an authorized employee, can be formatted like this.

An invoice drawn up in electronic form must be certified by a highly qualified head of the organization or another person authorized to do so by order of the head or power of attorney of the organization. If the supplier (executor) is an entrepreneur, he must certify the electronic invoice with his enhanced qualification. When an organization prepares an invoice in electronic form, the indicator “Chief Accountant (signature) (full name)” is not generated.

This procedure follows from the provisions of Article 169 of the Tax Code of the Russian Federation, Appendix 1 to, the Procedure approved.

Transfer of signature rights

Situation: how to correctly transfer the right to sign invoices from the manager and chief accountant to other employees of the organization

The transfer of the right to sign invoices can be formalized by a power of attorney from the organization or by order (instruction) of the manager ().

There are no standard samples for orders (instructions), so these documents can be drawn up in any form. The main thing is that they contain information about to whom the right to sign is transferred, and samples of signatures of these employees. In addition, the order (instruction) can set a period during which an authorized employee has the right to sign invoices. You can also provide for who is given the right to sign instead of an authorized employee during the period of his illness or absence for other reasons.

Authorized employees certify invoices with their signatures. At the same time, when filling out the details “Head of the organization or other authorized person” and “Chief accountant or other authorized person,” they put personal signatures, and indicate their last names and initials in the transcript. You can do it another way: add additional lines to the invoice and indicate in them the real positions of authorized persons and the decoding of their surnames and initials. Both options do not contradict the law and cannot be grounds for refusal to deduct VAT. Similar explanations are contained in letters from the Russian Ministry of Finance.

Situation: Is it necessary to indicate in the invoice the position of the employee authorized to sign this document instead of the manager (chief accountant)

No, it's not necessary.

The composition of the mandatory invoice details is established by the Tax Code of the Russian Federation, therefore changing them is unacceptable. This also applies to such invoice details as “Head of the organization or other authorized person” and “Chief accountant or other authorized person.” Thus, if the invoice is signed by an authorized employee, then his position should not be indicated in this document. But to identify the person who actually signed the invoice, his last name and initials must be indicated after the signature. This procedure for issuing an invoice signed by an employee authorized to do so by an order (instruction) of the manager or a power of attorney on behalf of the organization is recommended by the Ministry of Finance of Russia in letters, the Federal Tax Service of Russia in.

At the same time, if the employee authorized to sign invoices indicated his position in it, such a document is not drawn up in violation of the established procedure. Neither the Tax Code of the Russian Federation prohibits indicating additional details (information) in invoices, including the names of positions of persons authorized to sign these documents. Similar explanations are contained in letters from the Russian Ministry of Finance and ".

2. Situation: Who should sign the primary accountant for the chief accountant if the accounting is kept by a third party. The organization is not a small/medium enterprise

“Suppose an organization that is not a small (medium) enterprise has entered into an agreement with a third-party contractor for the provision of accounting services. Who should sign the primary documents for the chief accountant in this case?

The manager himself must appoint a list of people who have the right to sign primary accounting documents (Regulations approved). These can be employees of the organization (cashier, manager, etc.), as well as representatives of a third-party organization that does accounting.

The right to sign bank documents can be transferred to full-time employees, as well as to persons providing accounting services ( ). Thus, in addition to the head of the organization, bank documents can be signed by an employee of the organization or the head of a third-party organization that keeps records.

At the same time, the head of the organization himself cannot sign for the chief accountant. The fact is that, since the organization is not a small (medium) enterprise, the manager cannot take over the accounting*. This conclusion follows from Article 7 of the Law of December 6, 2011 No. 402-FZ.”

3. Organization of accounting

Accounting and storage of accounting documents is organized by the head of the organization ( ).

He must choose one of the following options and consolidate this in the accounting policy:

• entrust accounting maintenance to the chief accountant or other responsible employee of the organization;
• conclude an agreement on the provision of accounting services with a third-party organization (specialist);
• take charge of accounting (for small and medium-sized businesses, as well as non-profit organizations that have the right to use simplified accounting methods).

There is also no exact composition of the details that should be on the cashier’s seal (stamp). Previously, there were regulations that regulated this issue, but they have now been canceled. However, they can be used. For example, “On the creation of a city Register of Stamps at the Moscow Registration Chamber.” IN).

The chief accountant advises: joint-stock companies and LLCs can completely abandon seals (“On amendments to certain legislative acts of the Russian Federation regarding the abolition of the mandatory seal of business companies”). But since the seal is provided for in the form of the cash receipt order, it is risky to ignore such details for now; this can lead to the lack of legal force in the document. It is better to wait for official permission from the departments or a new warrant form.

The recipient of the money must indicate the amount in words in the consumables and sign. If you are preparing a general expenditure order for a shift, indicate in the local document of the organization the responsible employee who will sign such documents for the recipient. For example, this could be a cashier, senior cashier or other employee.

Situation: Is it necessary to put the signature of the head of the organization on a cash receipt if there are signatures of an accountant and a cashier?

Required, but not always. The manager's signature is not needed if it is already on the attachments to the cash receipt order.

Indeed, among the details of the cash receipt order, which is drawn up when issuing money from the cash register, space is reserved for three signatures: the chief accountant (or simply accountant), the cashier and the head of the organization. And in filling out this form, approved, it is directly stated that the cash receipt order is signed by the manager and chief accountant.

An exception to the general rule is if the documents (applications, invoices, etc.) attached to cash receipts already have a permit from the head of the organization. And one more condition - the organization has an accountant. Then the director’s signature on the cash order itself is not necessary.

If the organization does not have an accountant, then the manager must endorse the expense document in any case. Even when he put his signature on the attachments to the cash order. This follows from the instructions of the Bank of Russia dated March 11, 2014 No. 3210-U.

At the same time, the manager can grant the right to sign documents, including cash registers, to one of the organization’s employees. For example, during your absence. To do this, it is enough to issue a power of attorney ( ).”

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The supplier issues to the purchasing organization invoices without the signature of the chief accountant, since such a position does not exist on his staff. Is it legal to deduct VAT on such invoices?

Note: Letter of the Ministry of Finance of Russia dated 07/02/13 No. 03-07-09/25296

In the commented letter, officials first refer to paragraph 6, which states: invoices are signed by the head and chief accountant of the organization or other persons authorized to do so by an order (other administrative document) for the organization or a power of attorney on behalf of the organization. Next, they turn to paragraph 2 of the same article. It follows from it that if errors in invoices do not prevent the tax authorities from identifying the seller, the buyer, the name of the goods (work, services), their cost, as well as the tax rate and the amount of tax presented to the buyer, then there are grounds for refusing to accept the deduction no tax amounts.

But when asked how to evaluate the absence of the chief accountant’s signature, whether this is an error that prevents the establishment of the above characteristics or not, the Ministry of Finance did not answer.

In order to “insure” yourself against refusal to deduct, if there is no chief accountant on staff, you must put the signature of a person authorized to do so by order (instruction) or power of attorney in the line for his signature. If the manager personally keeps records in the organization, he should sign the invoice twice: both in the signature line of the manager and in the signature line of the chief accountant.

But some courts believe that if the organization does not have the position of chief accountant and his duties are assigned to the manager, then the absence of the chief accountant’s signature is not a violation. Thus, the Federal Antimonopoly Service of the Ural District presented the following arguments. allows the manager to personally conduct accounting. Thus, current legislation allows for the absence of a chief accountant position in an organization. At the same time, the provisions of this law do not contain requirements for affixing the manager’s signature twice on invoices issued by such organizations, respectively in the signature columns of the chief accountant and the manager (FAS Resolution No. F09-3199/08-C2 dated 05.05.08). A similar conclusion is contained in the resolution of the Federal Antimonopoly Service of the East Siberian District dated April 12, 2011 No. A19-11133/08.

Note: If they ask for two signatures, then it is not difficult for the director to make two signatures: for himself and for the chief accountant.

The approved forms of many financial documents contain such details as the signature of the chief accountant. Accordingly, the absence of this employee in the organization may create additional difficulties. Let's figure out how to solve possible problems.

In law

The situation with the absence of an accounting service and the position of chief accountant in an organization is quite typical. Moreover, this opportunity is provided by law; it is directly provided for in Article 7 of the Federal Law “On Accounting”. This norm allows for several options for organizing accounting depending on the type and size of the business. Thus, for small and medium-sized companies, the presence of such an employee in the staffing table and office is not necessary. Here the question may arise - how to understand whether my company belongs to these types of legal entities? Let me remind you that in Russia there is a Federal Law “On the development of small and medium-sized businesses in the Russian Federation.” It defines the criteria for classifying organizations as small and medium-sized businesses, including: the total share of participation of the state and large businesses (up to 25%); average annual number of employees (up to 250 people); the amount of annual revenue (no more than one billion rubles) and the book value of assets. It is necessary to understand that the indicators established by law may change over time.

The accounting option chosen by the manager must be written down in. In the future, it can be changed by the director of the company at any time. It is worth keeping in mind that the company may exceed established indicators. True, not systematically. If violations of the criteria are repeated for two years in a row, the company may lose its status as a small or medium-sized business, which will entail corresponding changes in the organization of accounting.

Full-time specialist

Most organizations that cannot afford an accounting service or do not feel the need for it, as a rule, hire an accounting specialist, as they write in vacancies, “in the singular” or “with the function of chief.” Please note: in the employment contract of such a specialist, his responsibilities must be spelled out in detail, including signing. In addition, the manager must issue an appropriate order giving this employee the right to sign papers.

Since accounting has been transferred to another legal entity or entrepreneur, they are not required to be located at the location of the organization, as well as its documents and accounting database. This sometimes makes it possible to protect papers and data during unscheduled inspections of various government bodies.

As for “autographs” on primary documents, Article 9 of the Law “On Accounting” requires that such papers indicate the position of the person signing them. In this case, you need to write “accountant”. This may entail additional difficulties of a purely bureaucratic nature. Those organizations that are careful about primary documentation may require a set of documents confirming that the responsibility for maintaining records is assigned to this particular specialist. This behavior is especially typical for government organizations and large companies. Those who often encounter such problems always have a scanned package of documents ready. Most likely, you will have to provide accounting policies and orders. This should be enough, although some businesses with a “corporate culture” may make the most incredible demands.

You can, of course, leave the job title “chief accountant” on the paper. As a rule, this eliminates unnecessary questions, but it entails two new problems. Firstly, the accounting rules are violated, although not grossly, and no liability is provided for them. But during a tax or audit audit, auditors will certainly pay attention to this. Secondly, such a document will not comply with the formal requirements set by law, which, in turn, will give the inspectorate a reason to exclude this paper from the list of documents that allow reducing the tax base.

On contract

An organization has the right to enter into an accounting agreement with an individual entrepreneur or a corresponding company. Some companies transfer record keeping to an individual who is not an individual entrepreneur. However, such actions may have negative consequences. The inspectorate has the right to reclassify such relationships as labor relations. In this case, the company will be subject to additional charges of all relevant taxes and contributions, along with penalties and fines.

The specialist directly involved in accounting must meet the requirements established by law. They relate to the presence of professional education, work experience in the specialty and absence of a criminal record.

Note

A document signed by an accountant “with the function of the chief” will not comply with the formal requirements set by law, which, in turn, will give the inspectorate a reason to exclude this paper from the list of documents that allow reducing the tax base.

The transfer of accounting functions to an individual entrepreneur or an authorized accounting department should also be reflected in the company’s accounting policies. To confirm the fact that accounting is carried out by a person who is not on the staff of the organization, the counterparty may require to present an agreement with the relevant company or individual entrepreneur. For this reason, it is recommended that such contracts either not include a confidentiality clause or specifically stipulate cases of disclosure of the terms of the contract to third parties.

It is important to understand that since accounting has been transferred to another legal entity or entrepreneur, they are not required to be located at the location of the organization, as well as its documents and accounting database. This sometimes makes it possible to protect papers and data during unscheduled inspections of various government bodies.

As for the “primary” document, instead of the chief accountant, the document can be signed by an individual entrepreneur or the head of the organization to which accounting has been transferred. Instead of the words “chief accountant”, then “individual entrepreneur” and his full name are written. If we are talking about a company, then it is necessary to indicate its name, legal form, title of the manager’s position and his full name.

As in the previous described case, you can try to simplify life for yourself and your counterparties, but the consequences will be identical.

Everything in one hand

The head of the company can also keep records. This is the least labor-intensive and low-cost method. The law does not prohibit the director from having an assistant who will actually deal with the preparation of all documents. It is only important that the boss signs all accounting papers and is responsible for its contents.

As in previous cases, the manager formalizes his decision in the accounting policies of the organization.

When filling out the “primary” form, in this case, in the “chief accountant” field, indicate the full name of the head of the organization and put his signature. As a rule, such preparation of documents raises few questions from both counterparties and various types of inspectors. However, given that independent accounting is allowed only for small and medium-sized businesses, the organization will need to confirm this status. To do this, you will need to provide the counterparty with a current (“freshness” is determined by each company independently) extract from the Unified State Register of Legal Entities, which will indicate the founders, information on the average number of employees for the previous calendar year (form 1110018) for the last 2 years, as well as the organization’s balance sheets for the same period .

Thus, the current legislation provides a sufficient number of options for organizing accounting in a company. This allows any entrepreneur to choose a form that is convenient for him. It is important to take into account the features of each option and not treat them formally. Then the problems will be minimized.

Nikolay Vizer, senior legal consultant at the law firm “Turov and Poboykina-Sibir”, for the magazine “Raschet”

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