There is a widespread belief among the people about the high risk of being an accountant. It is believed that he could be sent to prison instead of the head of the enterprise. Nevertheless, it is possible to bring an accountant to responsibility, especially criminal liability, only if certain violations are identified, recorded in the current legislation and duly proven.
Necessary
- - auditing;
- - legal consultation;
- - going to court;
- - proof of the accountant's guilt.
Instructions
Step 1
To identify negligent accountants, invite audit firms that check the accounting of the enterprise and draw appropriate conclusions about the activities and qualifications of your accountant. If the company has suffered significant damage due to the incompetence or malicious intent of the accountant, contact the police, prosecutor's office or court. It is advisable to consult with experienced lawyers before this.
Step 2
The possibilities of bringing the heads of organizations and other persons (chief accountants) responsible for accounting to administrative and criminal liability are described in the articles of the Federal Law “On Accounting” and in the Criminal Code of the Russian Federation.
So, in order to bring an accountant to justice, you need to prove that he:
- avoided accounting;
- distorted financial statements;
- did not comply with the terms of its submission;
- made a waste.
Step 3
Impose subsidiary liability (collection of uncollected debt) on the accountant when a shortage of property of the enterprise is revealed during its bankruptcy due to the fault of its founders and the chief accountant.
Step 4
The accountant faces immediate criminal liability if it is proved that he concealed property or property rights and obligations, as well as information about them, transferred the company's property to other persons, destroyed it or carried it out, falsified accounting. This is recorded in Art. 195 of the Criminal Code of the Russian Federation. But in order to bring an accountant to justice, it will be necessary to prove all the violations found in court.
Step 5
If the accountant has evaded taxes, confirm that he used illegal mechanisms to reduce taxation and acted deliberately. In this case, refer exclusively to tax laws, since violation of other regulatory documents (orders, instructions and regulations) does not entail criminal liability. Provide evidence of such violations to the investigator and the prosecutor even before the initiation of a criminal case.
