Some top managers forget that they are responsible for the organization of accounting and document flow at the enterprise. Often, company managers are not aware of the principles and rules for working with internal papers adopted in the organization, the algorithm for preparing materials for transfer to the archive. In this case, it turns out that the business transactions accounting department controls the management risks of senior management.
The regulations for storing documentation related to accounting are well known to every leading specialist in this field.
The responsibility of the manager for the organization of accounting is determined by the legislation of the Russian Federation. The storage of this documentation must be implemented in accordance with the rules for the organization of state archival affairs. The enterprise is obliged to preserve all available materials related to accounting for at least five years, ensuring their safety and protection from changes.
Responsibility of the head botim database of the organization for accounting documents
If a violation of established accounting requirements by an organization is detected, liability may be assigned to both the head of the enterprise, whose duties include organizing this area of activity and storing documentation on it, and to the chief accountant, whose job responsibilities include direct management. In the event of a dispute about the guilty party, the degree of involvement of each of them will be determined during the trial.
If the director of an enterprise does not fulfill the requirements for the preservation of accounting documents in good faith, he may be held liable for the actions he takes, namely:
Failure to provide documentation within the storage period established by Russian legislation is subject to an administrative fine. For the first detection of such a fact, the fine will be 5,000–10,000 rubles; for subsequent violations, it will increase to 10,000–20,000 rubles. Repeated cases are also subject to a penalty in the form of suspension from performing official duties for a period of one to two years.
When declaring a company bankrupt, its director may be held subsidiarily liable. If, during the implementation of this procedure, it is discovered that there is no accounting documentation in the archive, this may significantly delay the process due to the difficulties that arise in identifying the company's assets, determining its accounts receivable, etc. In this case, the director may be held subsidiarily liable, and subsequently, through the courts, the organization's debts may be collected from him and from the property belonging to him.
The amount of fines established for violating the rules for archival storage of accounting documentation is unlikely to frighten a top manager, but removal from office and a damaged reputation in connection with this should remind him of the need to exercise control over th