Today, accounting activities involve great responsibility. First of all, this is due precisely to the many legislative acts in accordance with which it is required to generate reports of this kind.

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Moreover, the accountant is obliged to fulfill his duties in accordance with all federal laws.

Moreover, for certain types of violations, liability is imposed not only administratively, but also criminally. Violations that are punishable by criminal charges primarily include theft.

What you need to know

Today, the manager, as well as the chief accountant, needs to approach the issue of maintaining financial statements as responsibly as possible.

Since this section of economic activity is associated with a very large number of very different features and nuances.

Today, criminal liability for accounting is imposed in the event of detection of any truly serious violations by regulatory authorities.

An accountant's punishment for theft may vary. It all depends on many different factors. First of all, this is the amount involved in the case, as well as the motives and the presence of any consequences.

If possible, both the accountant himself and the head of the enterprise should avoid allowing such situations.

Since the punishment may be a very real prison sentence. But in most cases, a suspended sentence is still assigned.

The most significant issues that it is advisable to consider in advance in order to avoid various controversial issues include the following:

• definitions;
• species classification;
• legal framework.

Definitions

Today, all issues related in one way or another to punishing an accountant for theft are covered in the legislation in force in the Russian Federation.

But for the correct interpretation of legislative acts, a preliminary consideration of all the terms used will be required.

The most significant today include the following:

• "Accounting";
• "tax accounting";
• "accountant";
• "criminal liability";
• "theft";
• "exceeding official authority."

Today, the term “accounting” means a special, ordered system of collecting, processing, summarizing and subsequent recording of information.

It contains all the data in monetary terms about the economic activity of an enterprise or individual entrepreneur.

At the moment, all legal entities and individual entrepreneurs are required to maintain accounting records. Moreover, it can be carried out simultaneously with the tax one.

“Tax accounting” implies the reflection of appropriately complete information on gross income/expenses when conducting economic/business activities.

The main purpose of such accounting is to generate reports on taxes paid. Also, it is on the basis of such accounting that the tax base is formed.

The accountant is responsible for preparing tax reporting. Today, tax reporting can be done in two ways:

• separate from accounting;
• together with him.

The second method is much simpler and allows you to avoid doing unnecessary work.

But regardless of the chosen method of tax accounting, the manager and accountant are always responsible for it. If the latter is present, most of the responsibility falls on him.

If an attempt to evade taxes or theft is detected, both the accountant and his manager can be prosecuted.

The term “accountant” or “chief accountant” directly refers to an official who has certain powers and carries out the tasks of preparing tax/accounting reports.

There is a certain list of requirements for an employee at this position.

First of all, he must have the appropriate qualifications and know the legislation. Violation of legal norms due to ignorance of them does not exempt from liability.

“Criminal liability” is one of the forms of legal liability for the commission of a certain type of offense.

It occurs only for the person who committed the crime for which such punishment is provided. Implemented only if proven and an appropriate verdict is passed.

“Theft” is one of the slang, colloquial synonyms for the word “theft.” Recognized as a criminal offense and subject to criminal liability.

An important criterion is that the stolen property must be a stranger to the person committing the theft. There are a fairly large number of criteria that must be met to recognize theft.

“Excess of official authority” is the implementation of any actions to which a certain official does not have the right in his duties. This also applies to an accountant.

This often accompanies theft. Exceeding authority is also a criminal offense. This issue is discussed in as much detail as possible in.

Legal basis

The issue of accountant liability for theft is discussed in as much detail as possible in special legislative acts. The fundamental legal document is Chapter No. 21 of the Criminal Code of the Russian Federation.

This section includes the following articles:

Art. No. 158 of the Criminal Code of the Russian Federation	All issues related to the theft in one way or another are covered.
	What is meant by the term “fraud”, what is the punishment for it?
	Appropriation of someone else's property, funds, as well as embezzlement in an enterprise
	Extortion
	Liability for theft of items that are of particularly high value is regulated
	Causing any property damage by abuse of trust
	The issue of punishment for deliberate destruction or damage to someone else's property is being considered.
	Accidental damage/destruction of property

An equally important section is Chapter No. 22 of the Criminal Code of the Russian Federation. It includes the following fundamental legal documents:

The punishment directly depends on various additional factors. Such as serious consequences, harm to life or health.

Judicial practice regarding thefts committed by accountants is quite extensive. It's worth considering if possible. This way you can avoid situations that will need to be resolved in court.

Is an accountant criminally liable?

Today, one of the most important issues for many is the possibility of an accountant being held accountable for his actions in the enterprise.

Like any other individual, this employee is subject to the Criminal Code of the Russian Federation.

Consequently, he necessarily bears responsibility for the commission of various crimes provided for in these documents.

First of all, the following actions of the accountant raise questions (whether criminal liability is possible for them):

• for distortion of financial statements;
• for non-payment of taxes;
• for incorrect payroll;
• procedure for attraction.

For distortion of financial statements

This point is regulated by Article No. 199 of the Criminal Code of the Russian Federation. In accordance with current legislation, criminal penalties are provided for tax evasion.

Usually, it is for this purpose that deliberately false and distorted information is indicated in reports of this type.

The following actions also fall under the scope of this article of the Criminal Code of the Russian Federation:

But it should be remembered that prosecution will be initiated if the amount is significant enough.

This amount is 2 million rubles for 3 full years. Moreover, the amount of such unpaid taxes must be more than 10% of the total amount of mandatory transfers.

For non-payment of taxes

Prosecution is strictly necessary for tax evasion. Moreover, regardless of what exactly the accountant’s motive was.

Video: why and how can a chief accountant be imprisoned?

If this official acted in collusion with his supervisor, then this is an aggravating circumstance. If it is present, the punishment will be especially serious.

Tax evasion today means the following:

• indication of incorrect data;
• designation of false income and expenses;
• not reflecting any sources of income in the reporting.

In fact, concealment means not reflecting any information that in one way or another may affect the amount of tax revenue.

Moreover, tax evasion is also inaction. It is understood as a deliberate failure to submit tax documents (declaration, etc.).

All kinds of settlements for payments made in advance Certificates confirming the amount of taxes paid

You can also include in this list all documents that confirm your right to receive various taxes.

For incorrect payroll

Incorrect payroll can also result in criminal prosecution. This point is discussed in detail in.

Incorrect assessment means deliberate evasion, non-payment of taxes and mandatory payments.

This kind of offense is usually punishable by a fine of 300-500 times the minimum wage.

But if the non-payment was made by prior agreement with another person (for example, a manager), the punishment also implies a prison term and a ban on holding a position. The duration of the ban can be up to 3 consecutive years.

Procedure for attraction

The process of bringing an accountant to criminal liability is completely standard. The algorithm for this procedure is as follows:

• the very fact of a violation is discovered;
• the interested party prepares the evidence base;
• served ;
• the claim is being considered;
• If a positive decision is made in favor of the plaintiff, criminal punishment is imposed.

It is important to remember about a large number of different nuances related in one way or another to accounting activities.

To avoid a situation involving criminal liability, it is advisable to familiarize yourself with all of them. And also study the legal norms well.

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
• All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.

That's why FREE expert consultants work for you around the clock!

Do you doubt whether the chief accountant is responsible and, if so, in what cases? To find answers to this question, it is worth turning to the legislative framework relevant in 2019.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

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Mistakes do not happen only to those who do nothing. This also applies to the work of the chief accountant. After all, which of these employees can boast of impeccable work without errors?

But the chief accountant is responsible for his mistakes, and not only to the company, but also to government agencies.

Basic information

Many actions of the chief accountant entail responsibility.

Whether it is a gray salary, non-payment of taxes, late submission of reports - in each case a certain type of responsibility arises. Let's consider what types these can be.

What it is

Chief accountants are company officials who ensure the organization of accounting, control and reflection on the accounting account of transactions carried out by the company.

The chief accountant is authorized to sign documentation on the basis of which the acceptance and withdrawal of inventory and money, settlement, credit and financial obligations are carried out.

The chief accountant is a manager who is responsible for the work of the entire accounting department.

Responsibility is understood as a special relationship between a citizen’s actions, intentions, and assessment of such actions by other citizens.

What are the types

There are several types of legal liability:

A person may incur legal liability from the moment he turns:

The legislative framework

Current legislative documents:

1. Criminal Code.
2. Code of Administrative Offenses of Russia (for example,).
3. Tax Code of the Russian Federation.
4. Federal laws (Federal Law No. 129 of November 21, 1996).

Features of responsibility for this position in the organization

It is immediately worth noting that chief accountants should not be held responsible for the mistakes of their predecessors.

This means that if the violation was committed during a period when the chief accountant was absent (on a business trip, on sick leave, etc.), he also will not have to bear responsibility.

In such cases, the persons who keep records and sign documentation during the violation are held accountable.

It follows from this that when the chief accountant is dismissed, liquidated and reorganized, he will need to be held accountable for the actions of which he was guilty.

If the employee is not at fault, he cannot bear any type of liability. And guilt is determined in accordance with and.

Administrative

Administrative responsibility is discussed in Chapter. 15 Code of Administrative Offences.

The chief accountant may be held liable for the following types of offenses:

• if accounting rules are violated;
• if the data required by the Federal Tax Authority for the purpose of conducting tax control is not submitted within the established time frame;
• if the deadlines for registering have been violated;
• if the rules for carrying out cash transactions are violated;
• if Russian financial legislation is violated.

The essence of administrative liability is that the chief accountant is fined for certain violations.

Such an employee will have to pay a fine if he does not submit to the tax authority within the agreed timeframe that an account has been opened, if the deadline for submitting declarations has been violated, etc.

If there is a written order from management to formalize controversial transactions, responsibility from the chief accountant is removed. In such cases, the manager himself will have to answer.

Let's look at the size of the fines:

The chief accountant is responsible for a gross violation of:

The responsibilities of management and the chief accountant are differentiated. At the same time, they rely on norms. Liability also arises in the event of non-payment of wages.

Usually a fine is imposed for an administrative offense - for non-payment of wages. Usually, checks are first carried out to determine the reason for the late payment.

And only then is the punishment determined. When paying black wages, the employer and officials bear responsibility.

Criminal

Large size according to Art. 199 of the Criminal Code - the amount of tax that amounted to more than 500 thousand rubles over 3 years, if more than 10% of taxes were not paid, or an amount that exceeds 2 million rubles.

A particularly large amount is 2.5 million, if the portion of unpaid taxes is more than 20% of the amount that should be transferred, or exceeds 10 million rubles.

The subject of the crime is the management, chief accountant and accountant (if the company does not have a chief accountant - clause 7 of Resolution No. 64).

Such a crime must have intent, which must be proven, taking into account the circumstance that will exclude guilt in tax offenses reflected in.

Criminal liability does not always mean prison terms. The court may also impose other penalties.
Let's list the signs when a judge decides that a company is evading paying taxes.

Persons who have committed a crime for the first time will not bear criminal liability if all amounts are transferred to the treasury.

The chief accountant will certainly bear criminal liability if the intent of his actions is proven. Often this situation arises when a company uses the services of cash-out companies.

The prosecutor must prove intentionality of the actions. But it is worth noting that this is not so easy to do.

For clarity of criminal penalties, here is the following table:

Offense and the norm of the Criminal Code	Fine amount	Arrest	Imprisonment	Addition of punishments
In case of evasion of tax payments on a large scale (part 1 of Article 199 of the Criminal Code), and the duty of the tax agent is not fulfilled	100-300 thousand rubles or earnings for a year or two	Up to six months	Up to 2 years	Prohibition from holding office for 3 years
The same violation by a group of employees (if there is collusion) on an especially large scale (Part 2 of Article 199 of the Criminal Code), as well as if the tax agent’s obligation is not fulfilled	200-500 thousand or earnings up to 3 years	Not installed	Up to 6 years	Prohibition from holding office for 3 years
When hiding money or property according to	200-00 thousand or income for 18 months. - 3 years	Not installed	For 5 years	Cannot hold position for 3 years

Does the chief accountant bear financial responsibility? The Labor Code specifies 2 types of financial liability of employees:

• the one that occurs on a general basis;
• complete.

An ordinary employee is liable on a general basis. This means that if harm is caused, the offender must compensate for damage in the amount of average monthly earnings.

If a person receives 25 thousand, then no one will be able to collect more from him. Full financial liability means compensation for actual damage in full.

A clause on material liability may be included in an employment agreement in accordance with.

Disciplinary

Chief accountants are subordinate to the management of the organization. This means that it brings such employees to disciplinary liability, based on the norms of the Labor Code of the Russian Federation and federal laws.

The chief accountant may be subject to this type of liability if he does not fulfill or fulfills his obligations poorly (does not go to the workplace, does not submit reports on time, which entails administrative liability for the company).

In such cases, penalties may be applied in the form of:

• comments;
• reprimands;

Penalties cannot be applied that are not prescribed in federal legislation, charters and labor regulations.

Management must refer to regulatory documentation (, job description, etc.).

Vicarious liability

Vicarious liability arises if the company is declared insolvent. And in this case, the guilt of the chief accountant must be proven.

Video: responsibility of the director and chief accountant

That is, liability is possible if the cause of bankruptcy is the actions of such an employee, and the property is not enough to impose personal liability for the company’s debt.

Not so long ago, criminal cases began to be initiated en masse to bring the debtor to subsidiary liability.

To hold the chief accountant accountable, there must be the following grounds:

• reporting is distorted, liability also arises for false information;
• deadlines for submitting reports were not met;
• if a person evades accounting according to the rules prescribed by law and regulations.

Responsibility lies with those persons who committed actions that resulted in the appearance of a debt in a certain period.

That is, if the debt arose in 2012, then the employees who were responsible for accounting at that time will be responsible. Once the court makes a decision to impose liability in bankruptcy, it will take effect immediately.

To avoid subsidiary liability, you should control all processes that occur in the organization.

FAQ

Let's look at what you should pay special attention to. After all, there are cases when doubts arise whether an official is responsible.

Regarding the deputy (acting)

The acting chief accountant will be held liable in the event of improper performance or failure to fulfill his obligations, which are specified in the job descriptions.

And, in turn, it is prepared taking into account the legislative provisions of Russia.

You will also have to answer for violations that the person who had the corresponding power of attorney committed during his work - within the framework established by the Code of Administrative Offenses, the Criminal Code, and the Civil Code of the Russian Federation.

The same applies to cases where the deputy chief accountant causes material harm to the company. Then it will be necessary to rely on the provisions of the Labor Code and the Civil Code of Russia.

Nuances for individual entrepreneurs

If the chief accountant works under a labor contract, then it does not matter whether it is an LLC or an individual entrepreneur. Responsibility will arise within the scope of the person’s official duties.

What about accountants who act as individual entrepreneurs and provide accounting services in accordance with a civil agreement?

That is, it will be necessary to compensate for losses caused by non-fulfillment or poor performance of duties accepted in accordance with the contracts.

Known cases of involvement (judicial practice)

Chief accountants rarely challenge administrative penalties in court, since the amount of the fine is not large.

Here is an example where the court lifted the penalty from an employee:

All court cases for tax crimes are now considered according to uniform rules (Resolution of the Plenum of the Supreme Court of December 28, 2006 No. 64).

Controversial situations in which judicial practice is not clear are considered. We will indicate the main cases of liability of the chief accountant for non-payment of taxes, concealment of property, etc.

If tax payments are evaded, an ordinary accountant, chief accountant and head of the enterprise and the persons who fulfilled the obligations of such employees are held accountable.

If there is no chief accountant, then the accountant who performed the functions of the chief accountant (signed tax reports, was responsible for making payments) is responsible.

An accountant will also be convicted if he intentionally distorts primary documentation. But such rules are not so easily applied in practice, since they are not indisputable.

If the tax agent’s obligation is not fulfilled, the chief accountant or other employee who was responsible for paying taxes will bear responsibility.

But how exactly to interpret “personal interest”, which must be proven, is not stated in the Criminal Code.

More often than not, judges were inclined to consider “personal interest” to be only interested in material benefits.

And in order to prove a person’s guilt, it is necessary to determine that due to failure to fulfill the obligation, he became financially enriched.

With such interpretations, the likelihood of conviction in accordance with this is negligible. Usually the director, the sole founder, is found guilty.

After all, if agency taxes are not remitted, they remain at the disposal of the company, which is the property of the founder.

At any enterprise, the chief accountant is responsible for the correct maintenance of accounting. It is he who draws up reporting documents, participates in audits and is present during other inspections. This position accepts persons with higher education in accounting or economics. Before executing a contract, it is important to make sure that the candidate is aware of innovations in the field of accounting and taxation. The employer must understand that the results of the company's activities depend on this specialist.

The main task of the chief accountant is to organize the accounting system and ensure its functioning. The main rights, duties and responsibilities of the chief accountant are defined in Art. 7 of Law No. 402-FZ (“On Accounting”).

Important! Art. 243 of the Labor Code makes it possible to supplement the contract with additional clauses regarding rights and obligations.

Responsibilities of the chief accountant established in the Qualification Directory of the Ministry of Labor:

• organize accounting of business activities;
• develop an accounting policy that complies with legislation;
• manage the development of forms of documents used, chart of accounts;
• control document flow, ensure accounting functionality, calculations, inventory process;
• exercise control over the use of all resources, compliance with financial discipline, safety of documentation (see);
• take part in financial analysis activities;
• ensure timely provision of reporting documentation.

The chief accountant has certain powers and rights:

• request data from other departments and specialists;
• propose to management plans for changing the accounting structure, rewarding and punishing workers, standards for the consumption of materials, energy, labor, improving the work of auxiliary farms and warehouses;
• determine the responsibilities of accounting employees;
• endorse documents within the scope of competence.

Important! The manager can transfer to the chief accountant the right to represent the enterprise in the regulatory authorities by issuing the appropriate power of attorney.

The responsibility of the chief accountant has changed since the beginning of 2017. At the moment, the main functions of the chief accountant are: control over accounting And reporting. Other employees have the right to draw up documents.

During the hiring process for an accounting employee, the accountant must ensure that the contract clearly defines the responsibilities. Otherwise, the chief accountant will be responsible for all mistakes of the staff accountant.

If the obligations specified in the contract are not fulfilled, the employer may apply disciplinary and material sanctions, based on the requirements of the law. Disciplinary sanctions are the same as for any hired employee: reprimand, oral or written reprimand (severe reprimand), dismissal. Statutes and regulations on discipline may also define other measures (see).

Others are more serious types of responsibilities of the chief accountant:

• material;
• administrative;
• criminal;
• subsidiary (in case of bankruptcy).

The scope of recovery depends on the list of obligations defined in the contract. If it does not contain a clause specifying that the chief accountant is responsible for the property of the enterprise, the amount of the penalty is equal to the amount of the salary.

If there is a similar clause in the contract, the enterprise suffered losses and it is proven that this is the fault of the chief accountant, the financial responsibility of the chief accountant is compensation for damage in full.

If the financier refuses to pay compensation, the company’s management can file a lawsuit, having with them documents confirming the employee’s guilt and the reduction in the amount of property. It does not matter whether the cause of the violation is inaction or intent.

Administrative measures for failure to fulfill obligations are prescribed in accordance with Articles 81 (), 192 (failure to fulfill contractual obligations) and 243 (disclosure of trade secrets) of the Labor Code.

If accounting rules, deadlines for registration and reporting, rules for using cash registers are not followed, the law provides for a fine of 5 000-10 000 rubles In case of repeated violation, disqualification for 2 years or fine 10 000-20 000 rubles The statute of limitations has been increased from 3 months before 2 years, evidence of violations since 2016 can be video and photos.

Now the administrative responsibility of an accountant also arises when maintaining accounts outside the register, discrepancy between reporting information from registers, and registration of non-existent accounting objects.

In accordance with part 1 of Art. 199.1 of the Criminal Code, criminal liability of the chief accountant occurs in the presence of 4 factors:

• enterprises owe large amounts of taxes;
• illegal actions were committed by the chief accountant consciously;
• violations last for at least 3 years;
• The chief accountant acted in his own interests.

You can avoid punishment if you pay off your tax debts. A first-time violation of the law is considered a mitigating circumstance.

It happens that tax inspectors, if there are large debts, begin bankruptcy proceedings. Until July 29, 2017, the responsibility of an accountant in bankruptcy was not provided for. After amendments were made to Law No. 266-FZ, the chief accountant is classified as a controlling person.

The subsidiary liability of the chief accountant arises if he did not fulfill direct responsibilities for organizing accounting, lost documents that need to be stored, or distorted data in the reporting.

When the chief accountant is dismissed, an inventory is required. If a deficiency is identified, the period of responsibility of the chief accountant after dismissal 1 year. During this time, the management of the enterprise can file a lawsuit. If the court proves the fact of disclosure of trade secrets or intentional causing of damage, the dismissed employee will be prosecuted under Art. 243 or 392 TK.

The responsibility of the chief accountant after dismissal also occurs in case of violations of financial discipline. During the year You can file a lawsuit to recover the debt in full from your former employee. But it is necessary to take into account that this is only possible if the dismissal was carried out inventory.

Important! Errors occur due to the fault of employees or equipment. They are not terrible if they are corrected in time. Regardless of the content of the employment contract, the manager bears primary responsibility. Therefore, it is important to take a responsible approach to choosing a chief accountant. If he works incorrectly or intentionally causes harm, there is a possibility of losing not only the business, but also personal property.

Regardless of the organization in which the chief accountant works, he has rights and responsibilities. Moreover, for violation of the legislation of the Russian Federation, administrative, criminal and other liability may arise.

What is it for?

All key provisions of the chief accountant’s responsibility are displayed in paragraph 2 of Art. 7 Federal Law No. 402.

It clearly states that the chief accountant is responsible for such main areas of activity, How:

• creation of accounting policies;
• provision of complete financial statements within the periods stipulated by the legislation of the Russian Federation and it is possible to analyze the company’s position at the current moment.

However, this does not mean that this list is exhaustive, since the chief accountant bears full responsibility for the performance of his official duties (for example, responsibility for non-payment of wages, vacation pay, and so on).

In other words, the person is responsible for the performance of his official duties

Kinds

Let's look at each type of responsibility separately.

Material

It can appear in several forms:

1. On a universal basis. If the chief accountant caused any damage to the company, then compensation equal to the average salary will be withheld from him. For example, if an employee has an average salary of 25,000 rubles, and the damage was caused to 200,000, then more than 25,000 rubles. cannot be collected.
2. Full. This means compensation for material damage in full. The occurrence of this kind of liability must be reflected in the employment agreement, otherwise liability may arise only on general information.

The chief accountant can be obligated to pay compensation only in situations such as:

• identifying shortages of funds or property;
• damage to company property (including equipment and raw materials);
• the fact of downtime directly due to the fault of the hired worker;
• various fines that were assessed to the company due to the chief accountant.

It is important to remember that financial liability occurs only after a special commission formed by the company establishes the guilt of the chief accountant.

Administrative

Liability may arise if violations have been established regarding:

• non-compliance with established accounting rules;
• providing, within established periods, the necessary documentation used in the tax control process;
• failure to comply with registration periods;
• ignoring the rules for conducting transactions directly with cash registers;
• violations of the legislation of the Russian Federation regarding the financial sector.

Last year, changes (amendments) to Art. 15.11 and 4.5 of the Code of Administrative Offenses of the Russian Federation, relating to the procedure for bringing to justice. In particular, we are talking about such amendments as:

1. The amount of fines has increased. From now on, it varies from 5,000 to 10,000 rubles. The exact amount is determined depending on the specific situation.
2. Responsibility for repeat offenses has been introduced. This is possible if a repeated violation occurred during the period of the previous administrative punishment. The fine is no more than 20 thousand rubles. An alternative method is to disqualify an employee for up to several years.
3. The statute of limitations for the offenses in question has been increased. Until recently, it was 3 calendar months. For 2018, the period is up to several years;
4. If the guilt of the chief accountant is revealed, it is necessary provide evidence base. Recently, photo and video materials can be used for these purposes.

In addition, installed specific illegal actions, namely:

• registration in registers of an imaginary subject of accounting;
• introduction of accounts bypassing accounting registers;
• the information in the reporting does not correspond with the specified information in the accounting registers.

This is a gross offence.

Criminal

Responsibility arises for offenses provided for in Art. 199.1 of the Criminal Code of the Russian Federation.

Based on the legislation of the Russian Federation, criminal liability arises when such factors, How:

• absence of tax payments in large quantities;
• the chief accountant carried out the illegal action deliberately;
• violation of the legislation of the Russian Federation has been carried out for at least 3 calendar years;
• the chief accountant commits illegal actions solely in his personal interests.

It is also important to remember the second part of Art. 199 of the Criminal Code of the Russian Federation, which provides for exemption from criminal liability if there are such circumstances, How:

• this was the first time the law had been broken;
• the organization made all necessary payments to the state budget.

It is worth noting that the rule applies not only to chief accountants, but also to other officials.

Is it possible to hold the chief accountant accountable after dismissal or not?

If the fact of an offense was discovered after the dismissal of the chief accountant, then it is possible to bring him to justice. To do this, you need to contact a judicial authority. The claim can be filed within 1 year from the period of detection of certain violations.

The main task of the company's management is to provide an evidence base.

Non-payment of wages to hired employees

The fact of non-payment of wages is serious offense, because of which responsibility is assigned not only to the chief accountant, but also to the company’s management.

To be held accountable, hired workers must contact the Labor inspection. Based on the request, an inspection will be initiated.

The responsibility of the chief accountant occurs only if the funds to pay salaries are in the account, but the accounting department has not made the payment.

Non-payment of funds will result in administrative responsibility.

Non-payment of taxes

For non-payment of taxes, the chief accountant is expected to criminal or administrative punishment.

Penalties may be imposed for submitting the relevant declaration to the tax office. If the declaration contains false information, then criminal liability cannot be avoided.

From all of the above, we can conclude that the chief accountant is responsible for any violation of the legislation of the Russian Federation. The more serious the offense, the more severe the punishment.

All issues regarding punishment for the chief accountant are regulated by:

• Art. 7 Federal Law No. 402 - defines the rights and responsibilities of the chief accountant;
• Art. 75 and art. 81 of the Labor Code of the Russian Federation - determine the possibility of terminating the employment agreement;
• Art. 199 of the Criminal Code of the Russian Federation - provides for the possibility of criminal liability for certain offenses;
• Art. 15.11 and art. 4.5 of the Code of Administrative Offenses of the Russian Federation - provide for administrative punishment for certain violations.

The list of legislative acts is not exhaustive, but includes all the necessary laws that you need to know to minimize the risks of various offenses.

Certification of chief accountants obliges all applicants, without exception, to answer such main criteria, How:

1. Mandatory higher education in the relevant field.
2. Availability of the required work experience, which is directly related to accounting reporting or directly to auditing. Work experience must be at least 3-5 years.
3. Those persons who have secondary vocational education and additional work experience, which is directly related to accounting reporting or auditing, can be admitted to certification. Work experience can vary from 3 to 5 years.

The certification procedure itself is carried out in several stages, exactly:

1. Passing a written or oral exam.
2. Passing testing on the basis of the IPB RF.

As practice shows on this issue, the most optimal option is considered to be preparation for certification in the relevant training centers that are interested in the final results.

Often, the financial costs of courses are borne by a company that is interested in high-level specialists.

In the process of completing the preparatory courses, not only the established accounting standards will be reinforced, but also a unique opportunity will arise to become familiar with current financial information, which will assist in comprehensive development.

Moreover, by contacting private accounting centers, you can undergo preliminary testing and answer all the questions that may be asked during certification.

Specialists who were able to pass certification are, in practice, considered by direct employers as ideal employees for the available vacant position.

If a worker has permanent official employment, he has every moral right to demand from his immediate employer an increase in wages, an increase in his employment, as well as optimization of the social package and further career advancement.

A seminar on tax audits and liability is presented below.

Fines for accountants changed in 2016. Federal Law No. 77-FZ of March 30, 2016 tightened liability for gross errors in accounting and increased the period for bringing to responsibility.

How fines for accountants changed in 2016

For what violations are fines possible for accountants in 2016?

Fines for accountants in 2016 appeared for “double bookkeeping”, unaccounted transactions, reflection of non-existent expenses and liabilities with false indication of their sources, the use of forged documents and falsification of accounting statements, accounts, accounts and financial reports.

We have shown in the table what violations were fined for before April 10, 2016, and what they are fined for now.

What was considered a gross violation of accounting before April 10, 2016

What is considered a gross accounting violation now?

1. Understatement of the amounts of accrued taxes and fees by at least 10 percent due to distortion of accounting data. 2. Distortion of any article (line) of the financial reporting form by at least 10 percent.

1. Understatement of taxes and fees by at least 10 percent due to distortion of accounting data. 2. Distortion of any indicator of accounting (financial) statements expressed in monetary terms by at least 10 percent. 3. Registration of a fact of economic life that has not taken place or an imaginary or pretended object of accounting in the accounting registers. 4. Maintaining accounting accounts outside the applicable accounting registers. 5. Preparation of accounting (financial) statements not based on data contained in accounting registers. 6. Lack of primary accounting documents, and (or) accounting registers, and (or) accounting (financial) statements, and (or) an auditor’s report on the accounting (financial) statements (if an audit of the accounting (financial) statements is mandatory).

How to prevent fines for accountants in 2016

If, due to distorted accounting data, the organization did not pay additional tax to the budget, a fine can be avoided. But for this you need:

• submit an updated tax return (calculation), and before that repay the arrears and pay penalties;
• correct errors and submit revised financial statements before these statements are approved by the owners.