How to be when the chief accountant leaves
Termination of an employment contract with a chief accountant can be carried out on the same basis as with other staff. That is, when you quit, you must be guided by the Labor Code of the Russian Federation (article 35).
First of all, you must receive a letter of resignation from the chief accountant in your name. It must be issued two weeks before the termination of the contract. In these 14 days, you must accept all documentation from the employee. If you already have another chief accountant in mind, he should take matters.
If there is no chief accountant, and you do not understand accounting, contact the auditing company. Experienced staff will check all accounting and tax documents in a short time. Results must be in writing. Thus, you can appreciate all the shortcomings and mistakes of the chief accountant. This method is quite expensive, but you will avoid unwanted problems with the official authorities.
When receiving documents from the accountant, draw up an act of acceptance. The unified form of this document does not exist, so develop the act yourself, approving the accounting policies of the organization. Here indicate the state of accounting at the time of the employee’s dismissal. Transfer cases for the last five years, if a cameral or on-site tax audit was performed at that time, documents may not be checked before it is carried out.
Refine 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 register book in a special way — all this needs to be clarified.
If you wish, you can make an inventory of property, materials, cash, payables and receivables. All make out in the form of a protocol or collation statement, which later attach to the act of transfer of cases.