In the course of business activities, some companies may face the departure of the chief accountant. This employee is not an easy person, because it is he who can tell about the financial condition of the company, knows all the nuances of accounting and other documentation. That is why the procedure for his dismissal is somewhat different from the termination of a contract with another employee.
Instructions
Step 1
Termination of an employment contract with a chief accountant can be carried out on the same grounds as with other personnel. That is, upon dismissal, you must be guided by the Labor Code of the Russian Federation (Article 35).
Step 2
First of all, a letter of resignation from the chief accountant should be sent to your name. It must be completed two weeks before the termination of the contract. During these 14 days, you must take all the documentation from the employee. If you already have another chief accountant in mind, he should take over.
Step 3
If there is no chief accountant, and you do not understand accounting, contact an audit company. Experienced staff will check all accounting and tax documents in a short time. Results must be recorded in writing. Thus, you can assess all the shortcomings and mistakes of the chief accountant. This method is quite expensive, but on the other hand, you will avoid unwanted problems with the authorities.
Step 4
When accepting documents from the chief accountant, draw up an acceptance certificate. There is no unified form for this document, so develop an act yourself, approving it in the organization's accounting policy. Here, indicate the state of accounting at the time of the employee's dismissal. Transfer cases for the last five years, if at that time a cameral or field tax audit was carried out, the documents may not be checked before it is carried out.
Step 5
Clarify all the nuances of accounting. For example, the chief accountant can calculate the norms of fuel and lubricants according to the formula itself, or he somehow keeps a book of registers in a special way - you need to clarify all this.
Step 6
Optionally, you can conduct an inventory of property, materials, cash, accounts payable and receivable. Draw up everything in the form of a protocol or collation sheet, which you subsequently attach to the act of transfer of cases.
