What to do when the chief accountant is dismissed
Termination of the employment contract with the chief accountant can be carried out on the same grounds as with other personnel. That is, when you leave, you should be guided by the Labor Code of the Russian Federation (Article 35).
First of all, you should receive a statement from your chief accountant on your dismissal. It must be executed two weeks before the termination of the contract. In these 14 days you must receive from the employee all the documentation. If you have already taken note of another chief accountant, he should take cases.
If the chief accountant does not exist and you do not understand the accounting, contact the audit company. Experienced employees will check all accounting and tax documents in a short time. The results must be in writing. Thus, you will be able to assess all the shortcomings and mistakes of the chief accountant. This method is quite expensive, but you will avoid undesirable problems with official authorities.
When you receive documents from the chief accountant make an act of acceptance. The unified form of this document does not exist, therefore, develop the act yourself, having approved in the accounting policy of the organization. Here, indicate the state of accounting at the time of the termination of the employee. Pass cases for the last five years, if at that time a desk or field tax audit was carried out, documents can not be checked before it is held.
Clarify all the nuances of accounting. For example, the chief accountant can calculate the norms of petroleum products according to the formula actually derived, or he somehow leads a special book of registers-all this needs to be clarified.
If desired, you can make an inventory of property, materials, cash, accounts payable and accounts receivable. All make out in the form of a protocol or a descriptive sheet, which in the future, attach to the act of transferring cases.