The Labor Code establishes the grounds under which relations between the employer and the employee are terminated. According to the rules established in the TC, it is carried out including dismissal of the chief accountant. Work Transmission at the same time, it is not regulated by the new employee in any way. Meanwhile, this employee is considered one of the most important in the state of the enterprise. Therefore if occurs dismissal of the chief accountant, transfer of cases, order on termination of employment must be properly executed. Let us consider in more detail all these procedures. 
General information
Dismissal of the chief accountant, except for general grounds, may be carried out in connection with:
- An unreasonable decision made by an employee that caused property damage to the enterprise or the threat of such harm. This basis is enshrined in part 9 of Article 81 of the Labor Code.
- Change of ownership. This basis is provided in 4 parts 81 of the article of the Labor Code.
If occurs dismissal of the chief accountant of his own free will, then he submits all the documentation to the employee being hired. In this case, the new employee is required to check the status of reporting. This point is very important because responsibility of the chief accountant after dismissal without a qualified lawyer it will be difficult to prove.
Executive Order
In accordance with it, the appointment and dismissal of the chief accountant, transfer of cases. Sample order does not have a uniform form. The company develops it on its own. However, the order is executed in accordance with the general requirements established for local documents. It indicates the time period within which it must be made dismissal of the chief accountant, transfer of caseschecking reporting. According to experts, this period should not exceed two weeks, fixed in the Labor Code. The order must contain information about the employee appointed to the position of the retiring employee. If the manager decides to involve an audit company or commission in the process, information about them is also given in the document. As a rule, directors always try to play it safe, because, as mentioned above, responsibility of the chief accountant after dismissal difficult to prove. It will take a lot of effort, money and time, especially if the specialist turned out to be dishonest.
Attracting Auditors
Currently, there are many specialized companies providing reporting verification services. The undoubted advantage in attracting an audit firm is that experts make up the act of transferring the affairs of the chief accountant upon dismissal. Of course, such a service is paid. However, lawyers recommend still not to spare money for the work of the auditor. Act of transfer upon dismissal of the chief accountant the enterprise can develop and execute independently. However, the audit company will first conduct an audit of all statements, on the basis of which it will form a conclusion. In accordance with it, an act of transferring the chief accountant upon dismissal will already be drawn up (a sample document is presented in the article). 
Verification Issues
If a new employee has to perform an audit on his own, he needs to take measures to prevent responsibility for the mistakes of the previous accountant. Of course, all the documentation cannot be verified. For example, papers drawn up for more than three, but less than five years, are not required to be viewed at all. It is only necessary to check the availability of such documentation or the fact of its delivery to the archive. According to the Federal Law No. 129, storage of primary securities is carried out for at least 5 years. In Article 23 of the Tax Code, this period is reduced by a year. However, experts recommend guiding the Federal Law. Moreover, archival legislation also establishes a minimum five-year period. As for the documentation drawn up less than 3 years ago, they will have to be checked. According to Article 87 of the Tax Code, the control authorities have the right to inspect the activities of the enterprise over the past 3 years. If a tax audit was carried out at the company during this time, the new chief accountant needs to study the act drawn up based on its results. In this case, the employee can check only the documentation that was issued after the inspection.
Transfer of cases upon dismissal of the chief accountant
Sample a document drawn up upon delivery of documentation by a former employee may be similar to the inventory. However, according to experts, this is not enough for the subsequent work of a new employee. The act should include information on all account balances identified during the inventory. Moreover, the question of the need for its implementation remains controversial today. Some employees conduct only a financial audit. In particular, account and cash balances, payables and receivables are checked. Other accountants consider it necessary to inventory and fixed assets, as well as inventory.
Regulatory requirements
On the one hand, in accordance with the requirements stipulated by the Ministry of Finance, dismissal of the chief accountant must be accompanied by an inventory without fail. The corresponding requirement is enshrined in the letter of the Ministry No. 49 of 1995, as well as in the Regulation on Reporting. But today accountants almost never sign a contract of full liability. However, managers, in accordance with article 243 of the Labor Code, have the right to assign it to an employee. If the corresponding clause is present in the employment contract, the employee must take an inventory. If the responsibility is not fixed, and there is not enough time for the delivery of documentation, then information about the fixed assets and inventories reflected in the annual balance sheet for the last reporting year can be trusted. However, in this case, it is advisable to view the results of a recent inventory, as well as cards for fixed assets. This information should be compared with the data presented in the annual report. In some cases, new employees insist on the formation of a balance of transmission. However, this idea is far from always realized by outgoing workers. Accordingly, in practice, new employees accept documentation on the latest balance sheet. 
Nuances
The results of the audit are included in the act of transfer of cases. Experts recommend that new employees do not enter into it information that has not been inspected. Simply put, if a specialist checked the balances, for example, on the count. 50, 01, 02, 62, 70, 51, then they should be reflected in the document. All violations that have been identified are also described in the act. The document without fail reflects information about the loss of any papers or magazines.
Sample form of the document
The following sections can be included in the act of transfer:
- General Provisions
- The main part.
- Conclusion
The general provisions reflect information on:
- Cash desk and money accounting.The description indicates who carries out financial transactions (an accountable employee or a cashier), reflect the conditions for storing cash, the state of entries in the Book, the balance of funds, the presence of other values.
- Accounting calculations. The description indicates the reality of receivables and payables, the presence of bad and past due liabilities, reconciliation statements, as well as amounts that are not deducted in a timely manner to the budget.
- Compliance with reporting deadlines.
- Accounting for tangible assets, fixed assets, intangible assets. In this part, the dates and results of the last inventory are given, the state of the inventory, cards, books, full name and positions of responsible persons are indicated.
- Registration and storage of documentation. The description indicates the period during which the paper is at the enterprise, as well as a specific department (archive, accounting). It should also be noted here whether the folders in the folders are numbered and hemmed.
- Staffing, payroll, availability and filling out tax cards for the UST, personal income tax, personalized accounting.
You can also separately provide information on the general organization of accounting activities. It describes the nature of the distribution of duties between employees, the availability of reporting forms, job descriptions, etc. The main section provides a list of primary and accounting documentation for the inventory, as well as the balances on verified accounts. In conclusion, the signatures of the former employee and the new employee, as well as the head of the company are put. 
Additionally
In addition to the old and new employees, the compiled list must be signed by the head of the enterprise, as well as members of the commission (if it was formed). After that, a bank card is replaced. It is worth saying that until the very last day of his work, the previous employee signs all the documents under the control of the new one. Dismissal of the chief accountant should not be kept secret from the tax authority and counterparties. A notification about the procedure is sent to the Federal Tax Service and partners.
Real situation
Unfortunately, in most cases, the above algorithm of actions is rarely implemented in practice. This is usually associated exclusively with the human factor. Atchief accountant - This is a problem for the enterprise. The procedure is complicated by the specific status of the employee. It doesn’t matter how it goes dismissal of the chief accountant - on his own expression of will or for other reasons. In any case, documentation checks cannot be avoided. As practice shows, new employees practically do not receive assistance from the previous employee. In the best case, the former specialist will hand over all the documents to the head, in the worst case, the beginner will have to rake up the rubble. 
Dismissal of the chief accountant of his own free will: working off
Despite the fact that the TC does not provide for any special procedure for terminating the contract with such an employee, the procedure has its own nuances. We turn first to the general rules. If occurs dismissal of the chief accountant of his own free will is 2 weeks. This means that the employee in 14 days notifies the head of the decision in writing. Simply put, an employee passes a statement to the director. The manager may refuse to sign the paper. Then the chief accountant can leave a statement in the office or with the secretary. If this does not help, the specialist has the right to send the document by mail by letter (registered with notice). At the end of the two-week period prescribed by law, the employee may no longer go to work. On the last day, the manager must sign the order, issue a salary and other amounts due under the Labor Code, and give the work book. 
Special order
There are a number of exceptions to the general dismissal rules.Termination of the contract due to the impossibility of continuing professional activities, in connection with:
- Admission to an educational institution.
- Transfer of spouse to a new place of work in another region / country.
- Retirement.
- Other good reasons.
In these circumstances, the manager is obliged to dismiss the employee on the same day on which the application was submitted. If an employee decides not to continue working during the probationary period, then he must notify the tenant three days, not 2 weeks.
Sanctions
If damage is identified, the head of the enterprise, in accordance with the provisions of Article 238 of the Labor Code, has the right to demand compensation from the chief accountant who is leaving. For example, sanctions can be applied if the tax authority imposes a fine on the company for incorrect documentation. In this case, a recourse claim may be made. Simply put, the fine exacted from the head can be deducted from the salary of the chief accountant. Moreover, the amount of compensation should not be higher than the average monthly salary. In addition, in case of violations, the administrative accountant may be imposed on the chief accountant. The most stringent sanctions are provided for in the Criminal Code. According to article 199 of the Code, by decision of the court, the chief accountant may be prohibited from holding this position for up to 5 years. In addition, it provides for arrest and imprisonment. Such sanctions may be imputed to the chief accountant in case of revealing the fact of evasion of budgetary obligations by including in the documentation deliberately false or distorted information about costs / incomes or otherwise. It should be noted that criminal penalties are imposed for acts committed by an employee on a large scale. It recognizes an amount in excess of 100 thousand rubles. The Criminal Code contains other articles under which the chief accountant is held accountable. For example, penalties are provided for causing harm to the enterprise through deception, abuse of authority, due to negligence or due to forgery of documentation. 
Conclusion
Dismissal of the chief accountant is an unpleasant procedure for all parties. Due to the fact that its clear order is not fixed in regulatory documents, in practice there are many difficulties. First of all, they are connected with the need for a new employee to check the state of affairs in accounting. Everything will depend on the decency of the previous specialist. Of no small importance, of course, are the reasons for dismissal. The specialist with whom the contract is terminated has certain responsibilities. In particular, he should put all the documents in order, not so much to facilitate the work of the newcomer, but rather to protect himself from conflicts with the former employer. If there is a qualified lawyer at the enterprise, it will not be difficult for the leader to prove the employee’s guilt in a particular violation. It makes no sense to bring the case to court. The new employee, in turn, should not immediately establish its own rules. To begin with, it is advisable to study the situation. Without checking the documentation, of course, you can not do. But you need to do it so that it does not look like tight supervision. It is advisable to try to establish a friendly relationship with the resigning employee. This will help to quickly deal with the situation.