Is it possible to oblige the chief accountant to withdraw the amount for payment from the current account using a checkbook? wages at the enterprise? Is the Chief Accountant obliged to have a relationship with cash itself (funds-money)? Are similar responsibilities provided for the Chief Accountant in the legislation of the Russian Federation?

The legislation does not provide for such duties for the chief accountant; the fact is that accountants cannot be considered financially responsible persons. They do not deal with money or goods directly. This position is not listed. The chief accountant can be registered internal part-time job for the position of cashier. To work with cash, you also need to conclude an agreement with the employee on full financial responsibility.

The rationale for this position is given below in the materials of the Glavbukh System

Article:We conclude an agreement on full financial liability.

Is it possible to conclude an agreement on full financial liability with an accountant? It is impossible to conclude such an agreement. The fact is that accountants cannot be considered financially responsible persons. They do not deal with money or goods directly. This position is not included in the list of positions and works approved by Resolution of the Ministry of Labor of Russia dated December 31, 2002 No. 85.

However, an accountant can combine the position of cashier (clause 36 of the Procedure for Conducting Cash Operations). In this case, the organization has the right to conclude an agreement with him on full financial liability. But he will bear full financial responsibility only for the damage that he caused while performing his duties as a cashier, and not an accountant (Appendix 1 to Resolution of the Ministry of Labor of Russia dated December 31, 2002 No. 85).

Please note: the chief accountant may be held financially liable for the full amount of damage caused to the organization. To do this, the condition of full financial responsibility must be provided directly in the employment contract with the employee (). Here is a fragment of such an employment contract: *

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Responsibility of the chief accountant since 2016 must be stated directly in the employment contract and detailed in job description . Compared to the accounting legislation that was in force until 2016, today the position of chief accountants in companies is somewhat relaxed, and some responsibilities, and most of the responsibility, are transferred to managers. However, the chief accountant remains a mandatory full-time employee, and like other employees, he is responsible for his actions.

Responsibility of the chief accountant under the law

The third part of Article 7 of the Law “On Accounting” establishes that in any organization, under an employment contract, a chief accountant or a specialist replacing him must work. Currently there are no rules stating that the chief accountant is responsible for:

• accounting;
• conducting tax reporting and its reliability;
• control over the movement of assets and property.

For your information

In connection with amendments to Federal Law No. 402 (last introduced in May 2016), The chief accountant is responsible only for failure to fulfill his duties prescribed in the contract or in the job description .

Meanwhile Now the head of the enterprise is responsible for the accuracy of accounting. But this does not mean at all that the chief accountant is not responsible for anything or to anyone; in this case, there would be no need to highlight cases when he is responsible.

Thus, the chief accountant can be brought to disciplinary liability by the manager, and for failure to fulfill his duties he can be reprimanded, reprimanded, or even fired (Article 192 of the Labor Code).

Responsibility of the chief accountant for false information

The chief accountant can be held administratively liable if his employment contract stipulates the obligation to maintain accounting and prepare reports. For example, if tax amounts in reporting are reduced by 10% from actual sizes, or a sham financial transaction was carried out, Article 15.11 of the Administrative Code applies (fine up to 10 thousand rubles).

And according to Articles 15.5 and 15.6 of the Code of Administrative Offences, for violating the cash regime or failure to submit a declaration (for each case), the chief accountant can be fined 500 rubles.

The chief accountant can be held criminally liable only if it is proven that he is personally guilty of non-payment large sums taxes (more than 6 million rubles) or distortion of the amounts of fees for this difference. Under Article 199 of the Criminal Code, he faces a fine of up to 300 thousand rubles, arrest or imprisonment for up to two years.

Responsibilities of the chief accountant

Although it came into force new law on accounting, the directory of positions approved by the Ministry of Labor (Resolution No. 37) has not lost its relevance. In the directory in in full are registered:

• responsibilities of the chief accountant of any company;
• requirements for qualifications and work experience;
• volume of knowledge.

Responsibilities include:

• organization of accounting in the company;
• formation of the company's accounting policy;
• management of accounting (analysis and monitoring of accounting, compilation of primary reports, conducting audits, working with money);
• organization of information support on costs, preparation of calculations;
• ensuring payment of taxes and other contributions to the budget;
• analysis and formation of tax policy;
• audit;
• security cash discipline(drawing up estimates, writing off shortages, debts of counterparties, minimizing taxes);
• participation in the preparation of audits (preparation of documents for the court on shortages, expenditure of funds);
• ensuring the submission of tax reporting;
• ensuring the correct storage of documents or transfer to the archive;
• organization of advanced training for accounting employees.

important

in small companies there may be one accountant on staff, in this case, his employment contract must contain all responsibilities(for example, calculating and issuing salaries, preparing tax payments, etc.). If this is not specified, then the financier will not bear any disciplinary, administrative or financial responsibility.

Financial responsibility of the chief accountant

For violation of financial discipline, the chief accountant is responsible only when
condition:

• his employment contract contains a clause on compensation for material damage;
• he is responsible for the damages.

For example, if a financier does not submit reports on time and the company is fined for this, the manager can recover the amount of fines through the court (of course, only if submitting reports is an obligation specified in the contract).

If there is no condition for full compensation for losses, then the chief accountant will answer for the violation only with his salary, but no more (Articles 248 and 241 of the Labor Code). The requirement that full repayment of losses must be provided for in the employment contract with the chief accountant is contained in Article 243 Labor Code.

Liability agreement with the chief accountant

Resolution No. 823 contains a list of positions with which agreements on financial responsibility are concluded. The chief accountant is not on the list. In addition, within the meaning of Article 243 of the Labor Code, the condition for full compensation of losses to the company must be contained in the employment contract of the chief accountant.

important

It is impossible to assign financial responsibility to the chief accountant in a separate agreement.

However, if a financier moonlights as a cashier, an agreement on financial liability with the chief accountant, a sample of which can be drawn up.

The form of the agreement is approved by Resolution No. 85.

Responsibility of the chief accountant after dismissal

According to the provisions of Article 392 of the Labor Code, a company can recover losses from the chief accountant even after his dismissal. The article sets a deadline for going to court: one year from the moment the harm was discovered.

Upon dismissal, the chief accountant must transfer his affairs to his successor., that is, an audit is required, since the financially responsible person is dismissed. If the audit reveals a deficiency, the company has a year from the date of its conduct to go to court.

Violations of tax discipline may also be identified, for example, the local Federal Tax Service will send a demand to pay a fine or assess additional taxes. The company must pay the money upon request. If the resigned chief accountant was guilty of this, the entire amount can be recovered through court within a year from the moment of receiving the request from the tax office(it was at this moment that the company learned about the guilty actions of the former financier).

For your information

Since 2016, the responsibility of the chief accountant is regulated only by the law “On Accounting”, an employment contract and a job description. So far, the likelihood of holding the chief accountant accountable for purely financial violations (for example, for distortion of reporting) is extremely low.

Although, the plans of the Ministry of Finance contain an obligation to develop a legal act that will establish the financial responsibility of the administration, including accounting, for the veracity of the data appearing in the reports. In the meantime, the accountant bears only disciplinary liability for poor performance of obligations under the contract.

The chief accountant is the second official in the company after the manager. The chief accountant influences many financial processes of the company and is responsible for the legality of all business transactions and can become both a developing and an inhibitory factor for your business. It can also create serious problems for the company or, on the contrary, eliminate existing ones.

Types of liability

Responsibility is too abstract and abstract a concept. Having specified it, we will see that the chief accountant bears the following types of responsibilities:

• disciplinary;
• material;
• administrative (and directly related to it tax);
• criminal.

Disciplinary responsibility is imposed not only on the chief accountant, but also on all other employees. Everything is simple here: improper performance of duties is fraught with a reprimand or official reprimand from management (and in the most serious cases, dismissal).

Administrative and criminal liability occurs in case of gross violations of tax legislation. We are primarily interested in material liability, that is, directly related to causing financial damage to the company.

Financial responsibility of the chief accountant

The Labor Code distinguishes two types of financial liability of employees:

• on a universal basis;
• and complete.

Ordinary workers for the most part bear financial responsibility on a general basis. This means that if a negligent employee causes any damage, compensation in the amount of the average monthly salary can be recovered from the offender. If an employee receives 25 thousand rubles, it will not be possible to take more than this amount from him, even if the harm he caused is estimated at many times that amount.

Full financial liability means that the employee must compensate his employer for real (direct, actual) damage in full. However, include in employment contract a clause on full financial liability is possible only in relation to employees occupying key positions. The chief accountant is one of these employees.

It is extremely beneficial for an entrepreneur to include such a clause in the contract with the chief accountant. The chief accountant himself, of course, is not happy about this. An experienced accountant may well refuse to join your firm if you do not eliminate the provision on full responsibility.

What exactly is hidden behind the definition of real, actual damage?

• shortage Money or property values;
• expenses for repairing damaged property;
• damage to equipment and materials;
• payments for periods of downtime or forced absence;
• expenses for paying fines.

Important point: Lost profits are not real damages. If, for example, the company lost money due to contracts not concluded due to the fault of the chief accountant, it will not be possible to compensate for the losses at his expense.

Financial liability (both general and full) will occur only after the accountant’s guilt has been established by a special commission (which is formed by the head of the company). You will first need to ask the employee for an explanation in writing.

Administrative and criminal liability

The chief accountant bears administrative responsibility for the following offenses:

• gross violation of accounting rules;
• failure to submit within the prescribed time frame the data required by the Federal Tax Service employees for the purpose of tax control;
• violation of registration deadlines;
• violation of rules of conduct cash transactions;
• violation of the legislation of the Russian Federation in the financial sector.

For the same actions, an accountant can also be held criminally liable if two conditions are met:

• the chief accountant committed offenses according to own initiative;
• he did this for the purpose of profit and personal enrichment.

Responsibility of the chief accountant after dismissal

When resigning at his own request, the accountant must notify the employer of his resignation - this is a requirement of the Labor Code. After sending the notice, the accountant and the employer have two weeks left to organize the transfer of affairs. During this period, the chief accountant is obliged to fulfill his official duties in full without any concessions (the obligation to obey the orders and regulations of the manager also does not disappear). Accordingly, he is obliged to participate in all activities related to his dismissal - inventory, transfer of cases, valuables, etc., and sign the relevant papers.

It is interesting that the Labor Code does not establish the procedure for transferring cases upon dismissal of the chief accountant. The responsibility to determine this procedure lies with you as the employer. By violating your orders and instructions, the chief accountant may incur disciplinary liability during this period.

After the two weeks required by law have passed, you will have to give the employee work book with other documents and let him go home, having previously calculated. From this moment on, the accountant will no longer bear any responsibility to you, not being associated with the company by labor or any other legal relationship.

But what if you did not issue a special decree regarding the transfer of cases, and the chief accountant did not carry out this procedure voluntarily? Alas, this is the case when it is “yourself to blame.” No order - no obligation. You will no longer be able to hold the quitter accountable and force him to correct what was wrong and finish what was left unfinished.

It happens that some time after the accountant leaves, the employer discovers that he committed gross violations for which he should have been held financially or even administratively or criminally liable. In such cases, there is only one way - to court. If during the proceedings you prove that the former chief accountant caused you real direct damage, the court will force him to compensate for the losses. Consider what to submit statement of claim possible within a year from the date of discovery of damage (namely discovery, not infliction).

Responsibility of the chief accountant for non-payment of salaries

The fact of non-payment of wages is established during an audit of the company’s activities. The inspection is carried out by law enforcement officers, they also identify the perpetrators and impose administrative fines on them. Fines are often imposed both on the entire organization as a whole and on a specific official at the same time. And the chief accountant is most often found to be the guilty official, since it is his responsibility to pay employees salaries (as well as bonuses and other payments) on time.

The chief accountant is held accountable if he is guilty of non-fulfillment (or improper, irresponsible fulfillment) of his job responsibilities, which violations led to non-payment of salary. In each case, the state labor inspectorate employee determines the reason for this violation by analyzing specific circumstances and studying documents related to the case. For example, statements are checked current account companies.

Based on the results of the inspection, inspectors can come to one of two conclusions:

• there is no money in the company’s current account to pay wages, which is why the debt has arisen;
• There is money in the account, but the payment of wages or vacation pay is delayed for some reason by the chief accountant.

In the first case, the blame lies only with the employer. In the second case, inspectors need to determine whether the accountant is delaying payment by order of the manager or on personal initiative. It should be taken into account that during the verification the documentation provided by the employer is analyzed. If it is confirmed that the initiator of the offense is the manager, the accountant will not be held accountable for this violation. True, the situation is often complicated if the accountant claims to have received an oral order that is not documented.

If the inspector determines that the arrears of wages (and/or dismissal payments, vacation pay, etc.) were paid without interest for the delay, he will impose an administrative fine on the chief accountant responsible for this omission and issue an order for additional payment. Calculating interest for delays of this kind is again the concern and responsibility of the chief accountant exclusively.

Responsibility of the chief accountant for non-payment of taxes

For tax evasion, an accountant bears either administrative or criminal liability.

1. If, through the fault of the chief accountant, the company did not submit a tax return (or other mandatory papers with tax information) to the Federal Tax Service, the accountant will get off with an administrative fine.
2. If the declaration or other documents contain information that will be classified by tax authorities as knowingly false, a “criminal offense” will occur.

It must be taken into account that in both cases both the accountant and the manager can be punished at the same time. If investigators manage to prove that there was a preliminary conspiracy, both of them will be held accountable for this under Article 199 of the Criminal Code. True, it is not so easy to prove this - you will have to establish and document that the accountant helped the employer hide income and was financially interested in this (i.e., was directly involved in the distribution of unaccounted profits).

The court will only be able to convict the accountant if it can be proven that the chief accountant committed the crime on his own initiative. The motives here can be different - from personal gain to conflict with the employer.

As we can see, the legislation regulates in great detail the principles and conditions of the chief accountant’s liability - from financial to criminal. And since 2015, the responsibility of the chief accountant has become an even more finely tuned option due to minor changes made to tax legislation.

There are two concepts of an accountant’s financial responsibility to his employer.

• The first type is full liability, which involves compensation for the entire amount of damage that was caused to the company or its employees by the accountant.
• The second type is limited liability, which occurs in accordance with the Labor Code standards.

Limited liability occurs for unintentional violations of labor instructions that lead to material damage.

According to the law, the amount of compensation from the accountant in this case is set in the amount of his monthly salary.

Full accountant responsibility

• This type of financial responsibility of the accountant provides for compensation of the entire amount of damage caused. It is valid if there is an agreement on full financial liability, if one was signed by the employees when drawing up the employment contract or in accordance with Art. 243 Labor Code of the Russian Federation. However, according to existing standards, a similar level of liability may arise in the following cases:
• Causing damage for the purpose of deliberate financial gain or in conspiracy with third parties, if this is established in court;
• When disclosing commercial or state secrets, if the corresponding non-disclosure agreement was signed when concluding the employment contract;

Amount of damage in in this case established in court.

Responsibility of the chief accountant

There are differences in some norms and clauses of the employment contract between an ordinary accounting employee and a chief accountant. Thus, the full financial responsibility of the chief accountant can be carried out not according to the terms of a separate contract when hiring, but according to the written sections of the main document and job description.

Interpretation of the very concept of a chief accountant: this is an official who performs all functions to ensure timely, correct and high-quality financial accounting at the enterprise, taking into account all the norms of the current legislation of the Russian Federation.

According to the norms of Art. 10. 243 of the Labor Code of the Russian Federation, the chief accountant can be brought to full financial liability regardless of whether he received disciplinary, administrative, financial or criminal punishment for the violation he committed.

They should conclude that the chief accountant legally bears full responsibility for correct composition financial accounting of an enterprise or company, regardless of whether an agreement on full liability was drawn up with it. At the same time, the chief accountant is responsible by law for the correct process of carrying out all financial transactions, as well as for the activities of each accounting employee that is subordinate.

Accountant's responsibility

As for the responsibility of an accounting employee who is not a chief accountant under an employment contract, it occurs on the basis of the norms and sections of Art. 241 of the Labor Code of the Russian Federation and is limited to the amount of one monthly salary (salary for the period from the first calendar day of the month to the last calendar day of the month is considered).

At the same time, do not forget about the exceptions that were described above. Each type of established violation leads to one of the types of liability (material, criminal, administrative or disciplinary).

If you intentionally commit a financial crime or conspire with another company employee to obtain material property, criminal prosecution may be opened. At the same time, the chief accountant is obliged to control the entire process of processing financial transactions of an ordinary accounting employee, and if illegal actions are detected, both may face liability (including criminal liability).

Practical examples of full or limited financial liability of an accountant

Specific examples with amounts are given in the table:

As can be seen from the second example, such a crime bears the full financial responsibility of the accounting department employee up to and including the opening of criminal prosecution. Moreover, even if the accountant was fired, and errors in reports for the period of his work or other damage were discovered after the termination of the contract, the manager has the right to make a claim for compensation for material damage from the already dismissed employee.

Determination of Compensable Damage

The amount of damage assessed during the execution of its labor activity on the part of the accounting employee is assessed in accordance with the norms of Art. 246 Labor Code of the Russian Federation. General conditions for determining the amount of damage:

• The amount of damage is taken into account based on the market value of the damaged property (amount);
• Depreciation of property is taken into account
• If the accountant does not agree, then it is possible to involve an independent appraiser

If the damage was caused in the form of a breakdown of this or that equipment or other corporate property, then the amount is assessed solely taking into account depreciation and wear and tear for the period that this company owns the property (based on the market value of similar purchase offers on the secondary market) .

Rules and conditions for drawing up an agreement on full financial liability

For those accountants who are not directly related to financial resources, there are legal norms that state that all responsibilities are described in the relevant norms of the employment contract and job description, as well as in the Labor Code.

IMPORTANT: an agreement on full financial liability can only be concluded with an accountant-cashier who directly carries out activities related to the sale and distribution of material resources.

Conditions for executing such an agreement:

• The contract is signed with a person who has reached the age of 18;
• Signed in writing;
• Compliant standard form, issued by Resolution of the Ministry of Labor of Russia No. 85.

Frequently asked questions about accountant liability

Question No. 1. If I, as an accountant at an enterprise, made a mistake in my calculations and submitted an incorrect quarterly financial report to my manager, then what type of punishment can I expect?

Based on the norms of the Labor Code of the Russian Federation, you may receive a reprimand, a fine, or be fired.

Question No. 2. Can I, as a chief accountant, be held financially liable if the purchase and sale process is incorrectly completed?

According to Art. 240 of the Labor Code of the Russian Federation, you may be exempt from paying the assessed amount of damage.

Question No. 3. I am the chief accountant of the company. At the same time, one of my subordinates made a mistake in maintaining tax return. Can I be held administratively liable?

Since the damage was not caused intentionally, in your case you will not be subject to financial liability due to the fault of your subordinate. Read also the article: →

Question No. 4. Can the manager claim damages against me if they were caused during accounting by the previous accountant?

No. The timing of the damage is established at the time of its discovery or is dated by the relevant act, but you are not responsible for the period when you did not keep records.

Question No. 5. I left the company two months ago as an accountant, but my manager told me that I had caused damage by drawing up incorrect reports and was demanding a fine.

That's right, according to the provisions of the Labor Code, you may be assessed a fine even after the contract is terminated. To do this, the manager must have official proof that the damage was caused during the period when you were in office. This can be done by having a transfer and acceptance certificate or the date of delivery or creation of a financial report.

Read also the article: → “Agreement on the financial responsibility of the cashier 2018.” IMPORTANT: an agreement on full financial liability can only be concluded with an accountant-cashier who directly carries out activities related to the sale and distribution of material resources. Conditions for executing such an agreement:

• The contract is signed with a person who has reached the age of 18;
• Signed in writing;
• Corresponds to the standard form issued by Decree of the Ministry of Labor of Russia No. 85.

Frequently asked questions about the financial liability of an accountant Question No. 1. If I, as an accountant at an enterprise, made a mistake in my calculations and submitted an incorrect quarterly financial report to my manager, then what type of punishment can I expect? Based on the norms of the Labor Code of the Russian Federation, you may receive a reprimand, a fine, or be fired. Question No. 2.

Financial liability of an accountant in 2017-2018

If the company voluntarily, or by court decision, paid interest to the buyer for the delay in submitting an invoice, which the chief accountant forgot to write out, there is a real situation when it is he who will pay for the damage. Article 238 of the Labor Code of the Russian Federation prohibits charging lost profits from the guilty person, that is, if, due to the fault of the accounting department, a discount from a supplier or a differentiated discount was missed interest rate bank, none of the employees will suffer financially.

Risks associated with criminal activities Means mass media periodically talk about how chief accountants use their positions for personal gain. There are many ways of fraud when the company's money flows into the pocket of the chief accountant.

After all, tax evasion is one thing, and personal gain is quite another.

Chief accountant as a financially responsible employee

• absence of circumstances excluding the employee’s financial liability;
• presence and extent of damage;
• compliance with the rules for concluding an agreement on full financial liability.

Some general issues evidence is covered in the material “Full financial responsibility of the employee (nuances).” In relation to the position of chief accountant, some peculiarities arise in the interpretation of the requirements of regulatory acts.
What damage can be recovered from the chief accountant? The most common reason for filing a claim for damages from the chief accountant is the tax authority decisions on bringing to tax liability for incorrect calculations, late payment tax payments, untimely submission of declarations and other documents, as well as additional assessment of taxes (contributions).

Financial responsibility of an accountant

GKPI02-112), unless the following conditions are met:

• Consequences negative character occurred due to the chief accountant making an unjustified decision;
• If the chief accountant had made a different decision, then Negative consequences didn't come.

Clause 9 of Article 81 of the Labor Code of the Russian Federation is complicated by the words “decision”, “damage”. Imposition of penalties on the company in connection with such inaction of the chief accountant as late signing accounting documents or an overdue declaration is not his decision.
Decision-making also does not mean performing the usual job duties of a chief accountant. “Damage” in the form of damage to property is the result of guilty actions, i.e. The chief accountant should have been aware of the negative consequences. Damage may be caused by negligence or intentionally.

On what basis is the chief accountant a financially responsible person?

General provisions on financial liability In labor law, limited liability is known (by general rule) and full financial responsibility. In the absence of conditions on full liability in an employment or separate contract, the chief accountant may be liable for damage caused in total only in the amount of average monthly earnings (Art.
241

Info

Labor Code of the Russian Federation). Exceptions in which full liability is possible are situations arising as a result of intent, public offense, etc. (Article 243 of the Labor Code of the Russian Federation). Full financial liability of the chief accountant is possible as a general rule:

• when the employee reaches 18 years of age;
• direct connection between job duties and property maintenance;
• concluding an agreement on full financial liability, provided that such a possibility is indicated in the legislation.

Let's look at what rules apply here.

Financial responsibility of the chief accountant

According to the Labor Code of the Russian Federation, when the owner of the company’s property changes, he can terminate it early labor contract both with the head of the company and with the chief accountant. In accordance with Art. 75 of the Labor Code of the Russian Federation, the owner of the property has the right to dismiss the director and chief accountant for three months from the date of registration of property rights.

But, on the basis of clause 9 of Art. 81 of the Labor Code of the Russian Federation, at the initiative of the employer, an employment contract with the chief accountant can be terminated when he made unfounded decisions, which subsequently led to property damage. The employer cannot detain the chief accountant at work, citing the delay as an inventory. If the company’s management wants to make a claim against an employee who hands over inventory, then it is necessary to include him among the employees participating in the inventory process.

Attention

The Labor Code of the Russian Federation allows the inclusion of a condition on full financial responsibility in an employment contract with the chief accountant by position. The possibility of including conditions on full financial responsibility in an employment contract with a person holding the position of chief accountant is directly mentioned in paragraph. 10 tbsp. 243 Labor Code of the Russian Federation. Note that the remaining accounting positions are not indicated in it, since in accordance with paragraph.

Important

On accounting" dated December 6, 2011 No. 402-FZ (hereinafter referred to as Law No. 402-FZ), it is the chief accountant who is entrusted with accounting as a general rule, with the provision of special powers specified in paragraph 8 of the same article. In practice, the question arises about the possibility of concluding an agreement on full financial responsibility with another official who is entrusted with accounting, because such delegation of powers is allowed under Art.

Can an accountant be a financially responsible person?

Important! The deadline for filing a claim regarding bringing the chief accountant to financial liability is 1 year from the moment when the fact of causing material damage was established by the enterprise commission. Conclusion of a special agreement As was said earlier, the employer tries to protect itself from unlawful actions of its employees. This is especially important to consider when hiring a person who will deal with the finances of the enterprise. Therefore, special agreements are concluded everywhere with persons responsible for valuables. Conclude an agreement identifying the accountant as the responsible person in full form Any employer can, regardless of their field of activity. But there are several basic nuances that should be taken into account when signing such a contract.

Can an accountant be a financially responsible person in Ukraine?

The same is true with limited liability chief accountant.

• Full form of responsibility. This type of withholding of funds from an employee is much more serious, and the main points are recorded in Art.
  243 Labor Code of the Russian Federation. It defines the main points of liability. Moreover, I would like to note the fact that the employer does not have the right to collect this form of damage from the accountant without stipulating this clause in the employment contract.
The main types of offenses for which an accountant may be punished in a limited form of collection of funds. These include:

• unintentional damage to company property;
• loss of important financial documents of the enterprise;
• incorrect documentation.

It is impossible to recover material damages from an accountant in the event of lost financial benefits.

Can the chief accountant be a financially responsible person?

Thus, the full financial responsibility of the chief accountant can be carried out not according to the terms of a separate contract when hiring, but according to the written sections of the main document and job description. Interpretation of the very concept of a chief accountant: this is an official who performs all functions to ensure timely, correct and high-quality financial accounting at the enterprise, taking into account all the norms of the current legislation of the Russian Federation.

According to the norms of Art. 10. 243 of the Labor Code of the Russian Federation, the chief accountant can be brought to full financial liability regardless of whether he received disciplinary, administrative, financial or criminal punishment for the violation he committed.