When does the director have the right to sign papers for the chief accountant?
The accounting law states whether the general director can sign for the chief accountant - yes, the general director has the right to endorse documentation for the chief accountant (Part 1 of Article 7 402-FZ).
The head organizes accounting in the institution and has the right to sign all papers. These rights do not need to be further documented. This is confirmed by the legislation on joint stock companies and limited liability companies. The regulations stipulate whether the director has the right to sign documents for the chief accountant - yes, the general director, without a power of attorney, acts on behalf of the organization and in its interests (clause 2 of article 69 208-FZ of December 26, 1995, clause 3 of article 40 14 -FZ dated 02/08/1998). That is, the sole executor has the right to issue orders and sign any documentation of the organization, including accounting.
The General Director has the right to sign all organizational papers. The Civil Code stipulates whether the chief accountant can sign documents for the general - not always (Clause 1 of Article 845 of the Civil Code of the Russian Federation). The chief accountant has the opportunity to sign the invoice by proxy or order granting the right to sign. But the chief accountant does not have the right to sign financial and settlement documents - only the second signature is available to him. Payment orders and settlement papers are the first to be endorsed only by the general director (Instruction of the Central Bank of the Russian Federation No. 28-I dated September 14, 2006, letter of the Association of Russian Banks No. A-02/5-245 dated May 14, 2007, letter of the Central Bank of the Russian Federation No. 31-1-6/1244 dated June 14, 2007).
Invoice without chief accountant’s signature: supplier’s point of view
According to the official position of the Ministry of Finance, set out in letter No. 03-04-11/212 dated November 29, 2004, if there is no signature on the invoice of the person authorized to sign invoices for the chief accountant, such a document is recognized as being drawn up in violation of the established order and cannot serve as a basis for deducting the corresponding amounts of VAT.
But what to do if the staffing table does not include the position of chief accountant? Indeed, in accordance with paragraph 2 of Art. 6 of Law No. 129-FZ “On Accounting”, the head of an organization, depending on the volume of accounting work, can delegate accounting to a specialized organization or keep records personally. How to avoid creating problems for your counterparty?
Let's consider the option when tax and accounting management is transferred to a third party.
