VI When an accounting unit changes its accountant, does this person still have any responsibility to the unit? Through today’s article, let’s learn about this issue with Pham Consult!
When an accounting unit changes its accountant, does this person still have any responsibility to the unit?
Does the former accountant have any responsibility to the accounting unit, according to the provisions of Clause 3, Article 51 of the 2015 Accounting Law as follows:
Standards, rights and responsibilities of accountants
1. Accountants must have the following standards:
a) Have professional ethics, honesty, integrity, and a sense of compliance with the law;
b) Have professional qualifications and accounting skills.
2. Accountants have the right to independence in terms of expertise and accounting operations.
3. Accountants are responsible for complying with the provisions of law on accounting, performing assigned tasks and taking responsibility for their expertise and operations. When changing accountants, the old accountant is responsible for handing over accounting work and accounting documents to the new accountant. The former accountant must be responsible for the accounting work during his or her time as an accountant.
According to the above regulations, when an accounting unit changes an accountant, the old accountant must still be responsible for the accounting work during his or her time working as an accountant.
Can an accounting unit arrange accountants to do other jobs?
Whether an accounting unit can arrange accountants to concurrently do other jobs, according to the provisions of Clause 1, Article 18 of Decree 174/2016/ND-CP is as follows:
Organization of the accounting apparatus
1. The accounting unit must arrange accountants to ensure the provisions of the Accounting Law. The number of accountants depends on the scale of operations, management requirements, functions and tasks or payroll of the unit. taste. The accounting unit may arrange accountants to concurrently perform other jobs that are not prohibited by accounting law.
2. The organization of the accounting apparatus at accounting units is decided by the agency competent to establish the unit. In case an organization or unit does not have the authority to establish it, the decision will be made by the legal representative of the unit.
The organization of the apparatus and accounting work of subordinate units that are not accounting units or affiliated units that are not accounting units is decided by the legal representative of the accounting unit. Units in the field of state accounting are not allowed to arrange chief accountants, in charge of accounting in units that are not accounting units.
The accounting unit’s financial reports must include financial information of subordinate units and affiliated units.
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Accordingly, the accounting unit can arrange accountants to do other jobs that are not strictly prohibited by accounting law.
Can a person who is a treasurer work as an accountant in the same accounting unit?
Whether a person who is currently a treasurer can work as an accountant in the same accounting unit, according to the provisions of Clause 4, Article 52 of the 2015 Accounting Law is as follows:
People who cannot work as accountants
1. Minors; People who have been declared by the Court to have limited or lost civil act capacity; people who are subject to measures of being sent to compulsory educational establishments or compulsory detoxification establishments.
2. People who are banned from practicing accounting under a legally effective judgment or decision of the Court; people being prosecuted for criminal liability; People who are serving a prison sentence or have been convicted of one of the crimes of violating the economic management order or position-related crimes related to finance or accounting but have not had their criminal records erased.
3. Biological father, biological mother, adoptive father, adoptive mother, wife, husband, biological children, adopted children, siblings of the legal representative, of the head, of the director, general director and of the deputy head, deputy director, deputy general director in charge of finance and accounting, and chief accountant in the same accounting unit, except for private enterprises and limited liability companies. owned by an individual and other cases prescribed by the Government.
4. People who are managers, executives, storekeepers, treasurers, buyers and sellers of assets in the same accounting unit, except in private enterprises or limited liability companies owned by an individual owners and other cases prescribed by the Government.
Thus, a person who is a treasurer will not be allowed to work as an accountant in the same accounting unit, except in private enterprises, limited liability companies owned by an individual and other cases decided by the Government. government regulations. Thereby, Pham Consult hopes the information will help your work.
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