The LLC does not provide for the position of chief accountant, the position of an accountant is provided.
Is the accountant entitled to sign the accounting and tax reporting?

After considering the issue, we came to the following conclusion:

In the absence of the position of chief accountant (accounting service as a structural unit) in the staff of the organization, maintaining accounting carried out by an accountant.

The accountant of the organization has the right to sign the financial statements by virtue of the law. The accountant of the organization has the right to sign the tax reporting in the presence of a power of attorney.

Rationale for the conclusion:

The basic principles of organizing accounting in an organization are set out on November 21, 1996 N 129-FZ "On Accounting" (hereinafter - Law N 129-FZ).

An authorized representative of a taxpaying organization may also be a person acting on the basis of an order from an organization and a power of attorney (, Tax Code of the Russian Federation). A power of attorney is a written authorization issued by one person to another person for representation before third parties (the Civil Code of the Russian Federation). On behalf of the legal entity, the power of attorney is signed by its head or another person authorized to do so by the founding documents.

who signs for sick leave if there is no chief accountant in the organization

Answer

Answer to the question:

In accordance with Art. 7 Federal Law No. 402-FZ of 06.12.2011 "On Accounting" the head of an economic entity, except for credit institution, is obliged to assign accounting to the chief accountant or other official of this entity or to conclude an agreement on the provision of accounting services.

The head of a credit organization is obliged to entrust accounting to the chief accountant.

The head of a small and medium-sized business may take over the accounting.

Thus, depending on the status of your enterprise (small, medium, large, credit organization), this issue should be resolved. In any case, the head of the organization must issue an order imposing these duties on the relevant person (and in small and medium-sized enterprises, including himself). The person specified in this order will also receive the right to sign the disability certificate on behalf of the chief accountant.

In the absence of an accountant in the organization (for example, the authority to maintain accounting is vested in the director), in both lines the information of the head is written. Further signatures and seals are put twice.

Details in the materials of the System Personnel:

Situation: Who should sign sick leaves in an organization

Nina Kovyazina, Deputy Director of the Department of Medical Education and Personnel Policy in Health Care of the Ministry of Health of Russia

In line "Surname and initials of the head"

 head of department;

 head of the parent organization (in the absence of subdivisions);

 another person acting under a power of attorney;

 the insured is an individual.

In line "Surname and initials Ch. accountant" name one of the following people:

 chief accountant of the organization (head of the accounting service);

 chief accountant of a separate structural subdivision;

 another person who acts on the basis of a power of attorney (without specifying its details);

 the insured - an individual (in the absence of the position of chief accountant).

Employees who are indicated in the lines “Surname and initials of the head” and “Surname and initials of Ch. accountant, and sign a sick leave. To do this, they put their signature in the field of the same name "Signature" opposite their last name.

This follows from the provisions of paragraphs 28, 29 of clause 66 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n, articles 185 and 187 Civil Code RF. A similar position is taken by specialists of the FSS of Russia in paragraph 12 of the letter dated October 28, 2011 No. 14-03-18 / 15-12956.

LLC is a small business entity. AT staffing there is a position of chief accountant (perhaps it will be excluded in the future), as well as positions of three more accountants. Now Chief Accountant promoted to Financial Director.
Annual reporting of LLC is not subject to mandatory audit.
Is it possible in this situation to assign the duties (keeping records, responsibility for registers, accounting management, etc.) of the chief accountant to the general director? If so, who should do it and how?

1. According to federal law dated 06.12.2011 N 402-FZ "On Accounting" (hereinafter - Law N 402-FZ) accounting legal entity organized by its leader. At the same time, the head is obliged to entrust accounting to the chief accountant or other official of the organization or to conclude an agreement on the provision of accounting services. The head of a credit organization is obliged to entrust accounting to the chief accountant. The head of an economic entity, which, in accordance with this law, has the right to apply simplified accounting methods, including simplified accounting (financial) statements, as well as the head of a medium-sized business entity, with the exception of economic entities specified in Law N 402-FZ, may accept accounting accounting for yourself.
In the analyzed situation, LLC is a small business entity and is not subject to mandatory audit. Consequently, it has the right to apply simplified methods of accounting, including simplified accounting (financial) reporting (Law N 402-FZ). Therefore, the head of the LLC (general director) can take over the accounting.
We note, however, that Law N 402-FZ refers to the conduct of accounting by the head of the organization, and not to the performance by the head of the duties of the chief accountant. According to the legislation, accounting by the head (not counting cases of combining positions) is possible if the position of chief accountant is absent (or vacant) in the staffing table of the organization. This is indirectly evidenced by judicial practice, which, as one of the justifications for the fact that accounting in an organization is carried out by its head, considers the absence of the position of chief accountant in the staff list of this organization or its vacancy (see the Presidium of the Supreme Arbitration Court of the Russian Federation dated 16.01.2007 N 11871 / 06, FAS of the North-Western District dated 01/25/2000 N A42-5001 / 99-7, the Fourth Arbitration Court of Appeal dated 11/16/2012 N 04AP-5034/11).
We believe that bookkeeping by the head personally will fully comply with the provisions of the law only if there is no accounting department in the structure of the LLC, and both the position of the chief accountant and the positions of accountants are absent in the staff list. Unfortunately, the clarifications of the competent authorities or judicial practice we have not found on this issue.
Note that although amendments have been made to Law N 402-FZ, clause 7 of the Regulation on accounting and financial statements in Russian Federation, approved by the Ministry of Finance of the Russian Federation of July 29, 1998 N 34n (hereinafter - Regulation N 34n), has not changed. According to this norm, the head of the organization can, depending on the volume of accounting work:
a) establish an accounting service as a structural unit headed by a chief accountant;
b) introduce the position of an accountant;
c) transfer, on a contractual basis, bookkeeping to a centralized accounting department, a specialized organization or a specialist accountant;
d) keep accounting records personally.
The cases provided for in subparagraphs "b", "c" and "d" of paragraph 7 of Regulation N 34n are recommended to be applied in organizations related to small businesses under the legislation of the Russian Federation (taking into account the wording of Law N 402-FZ). In our opinion, from the specified norm of Regulation N 34n it follows that the head of an LLC (related to entities that, in accordance with N 402-FZ, have the right to apply simplified accounting methods, including simplified accounting (financial) statements, in this case - to entities small business) can conduct accounting personally with a small amount of accounting work. If there is at least one accountant in the staff of the organization, the performance of accounting functions by the head does not formally comply with the requirements of the law (although, in our opinion, it is not a basis for holding the organization or its officials to any responsibility).
At the same time, we note that if there is a vacant position of chief accountant in the LLC, the duties of the chief accountant can also be assigned to the head in the order of combining positions or part-time jobs.
2. Currently, the legislation does not directly provide for the procedure for documenting the acceptance by the general director of accounting duties, as well as the procedure for assigning this accounting to the chief accountant or other official of the organization. Since the general director of the LLC is its sole executive body and the head, whose competence includes, among other things, representation on behalf of the company without a power of attorney, issuing orders on the appointment of employees of the company, their transfer and dismissal, the exercise of other powers that are not attributed by law or the charter of the company to the competence of other bodies of the company (. Mandatory audit annual accounting (financial) statements.

Prepared answer:
Legal Consulting Service Expert GARANT
auditor, member of the Russian Union of Auditors Mikhail Bulantsov

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Zolotykh Maxim

The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.

Can an LLC work without a chief accountant or can a Director work part-time as a chief accountant?

I inform you the following:

The heads of medium-sized and small businesses that can keep simplified methods of accounting and reporting, with the exception of 12 types of organizations, have the right to impose accounting on themselves. These include:

1) organizations whose accounting (financial) statements are subject to mandatory audit in accordance with the legislation of the Russian Federation;

2) housing and housing-construction cooperatives;

3) credit consumer cooperatives (including agricultural credit consumer cooperatives);

4) microfinance organizations;

5) public sector organizations;

6) political parties, their regional offices or other structural units;

7) bar associations;

8) law firms;

9) legal advice;

10) bar associations;

11) notary chambers;

12) non-profit organizations included in the register of non-profit organizations performing the functions of a foreign agent provided for by Federal Law No. 7-FZ of January 12, 1996 “On Non-Profit Organizations”.

If the position of the chief accountant is provided for by the staffing table, the head of an organization related to small and medium-sized businesses, with the exception of a certain list of entities, may concurrently be the chief accountant in the same organization.

If the position of chief accountant is not provided for by the staffing table, and accounting is one of the duties of the general director, that is, it is part of his main job for him, then part-time work is not necessary.

If the organization is a small or medium-sized enterprise, the heads of which cannot assume the right to keep accounting records, or if the organization is not a small (medium) enterprise, its CEO cannot keep accounting records either as part of his duties or working part-time.

A selection of documents from Systems ConsultantPlus:

Document 1

Article 6. Obligation to keep accounting records

1. Simplified methods of accounting, including simplified accounting (financial) statements, are not used by the following economic entities:

Article 7. Organization of accounting

The head of an economic entity who, in accordance with this Federal Law, has the right to apply simplified methods of accounting, including simplified accounting (financial) statements, as well as the head of an entity, with the exception of economic entities specified in this Federal Law, may take over accounting.

(as amended by Federal Laws dated 12/28/2013, dated 11/04/2014)

Document 2

The general director of an organization belonging to small and medium-sized businesses, with the exception of a certain list of entities, may be part-time chief accountant in the same organization, if the position of chief accountant is provided for in the staffing table.

If accounting is one of the duties of the general director, that is, it is part of his main work for him, then there is no need to apply for a part-time job.

If the organization is a small or medium-sized enterprise, the heads of which cannot assume the right to keep accounting records, or if the organization is not a small (medium) enterprise, its CEO cannot keep accounting records either as part of his duties or working part-time.

If the CEO of a small or medium-sized enterprise, who is given this opportunity, will manage the accounting on his own, there are three options for action.

The first option is when the CEO will perform the duties of the chief accountant part-time. This is possible if the staffing table of the enterprise provides for a separate position of the chief accountant. In this case, it is necessary to conclude an employment contract with the general director on internal part-time work, as well as pay extra for this part-time job (Labor Code of the Russian Federation). It is also necessary to take into account that the duration of part-time work should not exceed four hours a day or half of the monthly norm of working time established for the corresponding category of workers for one month (Labor Code of the Russian Federation). Therefore, in this case, as the second option, in our opinion, it is more correct to arrange a combination, which involves the performance during the working day, along with the work defined by the employment contract, additional work in another position for additional payment (Labor Code of the Russian Federation).

The third option is to assign the responsibility for accounting to the CEO, that is, when accounting will be part of his main job. In this case, there is no need for the position of chief accountant in the staffing table. And also, neither a combination nor a part-time job needs to be issued (, Labor Code of the Russian Federation). To do this, it is necessary to include the relevant labor function in his employment contract or job description which is an integral part of the employment contract. Such a decision can also be issued by an order imposing on the head of the duties of the chief accountant.

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The service "Line of Consultations" includes the selection, analysis and provision of information, as well as regulatory and consulting materials of the Legal Reference Systems ConsultantPlus on the issue

PROBLEM

The company does not have a chief accountant, its functions are performed by the General Director. How to arrange such a combination?

DECISION

As a rule, this situation occurs in small companies, where the General Director, in addition to the main work, has to deal with accounting. In particular, the legislation provides you with the following options for organizing accounting work (clause 2, article 6 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”):

– You establish an accounting service and appoint yourself the chief accountant;

- You do your own bookkeeping.

In practice, this raises several questions, mainly related to paperwork.

The company has an accounting department. In this situation, you can hire a cashier, and if necessary, an ordinary accountant. In addition, you must include in the staff list the position of chief accountant, whose functions you will perform independently. That is, it is about combining General Director positions of chief accountant. Article 60.2 of the Labor Code allows you to do this1. In addition, you need to do the following:

1. The General Director writes to the name of the founder an application for combining the position of General Director and Chief Accountant. When the sole member of the company assumes the duties of the general director and chief accountant, this is formalized in the form of a decision of the sole member of the company and a written order (order) on the assignment of the relevant powers (part 2 of article 273 of the Labor Code of the Russian Federation). In this case, civil law relations are established (he is not charged a salary, he is not granted vacations, etc.). Also, the norm of this article is interpreted in such a way that the only participant concludes an employment contract, signing it on behalf of the organization and on behalf of himself, as individual appointed as General Manager. AT employment contract or an additional agreement to it, the combination of the position of chief accountant is prescribed. In this case, he is charged salary, vacations are provided, etc.

2. Having received the approval of the founder, an entry is made in the employment contract with the General Director about combining the position of chief accountant (or draw up an additional agreement to the contract). Entries in an employment contract (additional agreement) may look like this:

Option 1."The head of the organization combines the position of chief accountant and performs the labor duties stipulated by the qualification characteristics."

Option 2.“The head of the organization, in connection with the combination of the position of chief accountant, is assigned the following additional labor functions2:

– organization of work on setting up and maintaining accounting records of the organization in order to obtain complete and reliable information about its financial and economic activities by interested internal and external users and financial position;

- formation, in accordance with the legislation on accounting, of an accounting policy based on the specifics of the conditions of activity, structure, size, industry affiliation and other features of the organization;

- preparation and approval of the working plan of accounting accounts, forms of primary accounting documents used for registration of business transactions, forms of internal accounting reports, etc.

3. The employment contract indicates the amount of the additional payment for the combination, which is established by agreement between the founder and the head of the organization (Article 151 of the Labor Code of the Russian Federation). For example, you can write this: “The head of the organization is given an additional payment for combining the position of chief accountant in the amount of ___ (in words) rubles per month.”

4. The General Director issues an order with his signature on combining the position of chief accountant, in which you also need to indicate the amount of the surcharge.

Footnote 1

Decree of the Council of Ministers of the USSR dated 04.12.81 No. 1145 “On the procedure and conditions for combining professions (positions)”, prohibits the heads of organizations and their deputies from establishing a combination. However, this document is valid to the extent that it does not contradict the Labor Code of the Russian Federation, therefore, in our opinion, the General Director can combine the positions of a manager and a chief accountant in one company. It should be noted that such a restriction for “heads of structural subdivisions, departments, workshops, services and their deputies”, as well as chief specialists, was canceled (determination of the Supreme Court of the Russian Federation of March 25, 2003 No. KAS03-90, decision of the Supreme Court of the Russian Federation of October 20, 2003 No. GKPI03 -1072).

Footnote 2

Indicating in the employment contract of the General Director the functions that he will perform as the chief accountant, you can use the Qualification Directory of Positions (approved by the Decree of the Ministry of Labor of the Russian Federation of August 21, 1998 No. 37).

The General Director maintains accounting records personally. In this situation, it is not necessary to include the position of chief accountant in the staffing table. At the same time, the fact of accounting by the General Director must be reflected in accounting policy companies. Then the head must issue an order with the following content (names and full names are conditional): “In accordance with the decision general meeting I, Smirnov Vasily Efimovich, am the founder of Elita LLC, and I assume the duties of General Director from March 3, 2008 to March 3, 2011. Due to the absence of the position of chief accountant in the staff list of Elita LLC, I assume his duties. Basis: minutes of the meeting of the founders"

This variant of accounting, in contrast to the combination of the position of chief accountant by the General Director, in our opinion, is easier.

The right to sign on a bank card. If you combine the position of chief accountant or keep records personally, then in the bank card in the field "first signature" you must substitute your signature. And in the field "second signature" it should be indicated that the person entitled to the second signature is absent. It is impossible to give one person the right of the first and second signature at the same time3.