Order to sign the calculation. Who can sign primary documents? When an order is issued to the chief accountant granting him the right to sign

Director of the company and chief accountant Every day they sign a huge amount of different documentation (primary, financial papers, delivery documents, acts, invoices, invoices, contracts and others).

The order is usually issued in large and medium-sized companies for a period of long absence of the manager, and also due to the existence of a huge flow of current papers requiring a visa for the boss.

Procedure for granting rights

To begin with, the director should decide on the choice of employees whose activities are closely related to the company’s documentation.

The list of authorized persons to whom the right to sign primary documents, invoices, acts, invoices is transferred is approved directly by the manager himself.

Often, the selection of applicants occurs with the participation of the chief accountant. The head of the company, in the absence of a chief accountant position on staff, can act as an authorized person.

In this case, the director signs twice in the company’s documentation (for himself and for the accountant), which requires mandatory recording of the right of double signature in the company’s internal order.

Registration procedure

Legislative framework

The preamble of an order, according to the generally accepted rule, must contain a reason. For this case this is Federal Law No. 402 of December 6, 2011, namely Articles 7 and 9. The order indicates a reference to the law or the phrase “In order to ensure compliance with the rules of current legislation.”

Compilation

The order is issued on company letterhead in 1 copy and contains the following information:

• name of the form;
• serial number, date, locality;
• goal (optimization of the labor process, business trip of the manager);
• Full name and position of the specialist entrusting the signature on behalf of the director;
• list of documents (invoices, certificates of completed work, invoices, etc.);
• period for granting rights.

The finished draft order for the transfer of the right to sign primary papers is approved by the director. The term for vesting the powers of employees is individual character for every enterprise. The duration of validity is from 1 quarter to an unlimited, perpetual period.

Signatures of authorized persons (samples) can be prepared as an appendix to the order on a separate sheet.

The introductory signature of the specialists indicated in the document must be present on the form.

The presence of a seal on an order related to the company’s internal documentation depends on the choice of the executor. The strict requirement to use a seal in the activities of organizations was abolished in 2016.

Facsimile or order?

It is much easier to make a stamp and not issue an order. But facsimile is used in cases regulated by law or with the consent of the parties to the contract.

Accounting and tax documents require “live” autographs of the director and chief accountant.

Primary documentation with a facsimile signature may lead to undesirable comments during an inspection by a tax inspector. When issuing an invoice, it is strictly forbidden to have a stamp instead of a signature.

The preparation of administrative documents is recorded in the charter or regulations of the organization. The transfer of signature rights to another employee is recorded by order. To resolve smaller tasks, it is enough to issue a power of attorney with prescribed powers.

What is better to issue - an order or a power of attorney?

• Power of attorney - provided to employees of an organization or a third-party specialist if necessary to sign documents on behalf of an enterprise in a remote area. An example is a power of attorney issued to a delivery driver to receive goods, or to an accounting employee for bank papers.
• The order is issued only to company employees; only internal corporate papers are signed.

Download sample

Order on the right to sign primary documents sample -

Documents are endorsed not only by the manager, but also by other employees - within the limits of their functionality. Thus, accountants endorse balance sheets, accounts and reconciliation reports, economists – plans, reports and calculations, lawyers – contracts, specifications and claims, personnel officers – personnel orders, work books and memos. Who and what exactly is authorized to endorse is included in the sample order granting the right to sign or power of attorney.

The right of first and second signature is distinguished. The first belongs to the leader. To grant such a right, a sample order on the right of first signature is used. The second is provided to an authorized representative - an employee budgetary organization. Such information is reflected in:

• order;
• job description;
• position;
• powers of attorney.

The first three relate to internal documentation. It is unacceptable to register them in the name of a person who is not in an employment relationship with the organization. But a power of attorney can be issued both to a regular person and to a third party.

The right to sign primary documents: order or power of attorney

Any option is suitable, but it is necessary to specify which documents the employee can endorse. It happens that the accounting department issues a power of attorney to sign a delivery note one-time - to receive a specific batch of goods or products. Usually we're talking about on granting powers to a person who performs such assignments occasionally.

The director must approve the list of persons authorized to sign primary documents by order.

Responsibility for the execution of a business transaction and the accuracy of the data lies with the person who endorsed the primary document, and not with the one who keeps the accounting records.

Terms of office also differ. Thus, a power of attorney is limited to the period specified in it. Local acts are valid until the employment relationship with the employee is terminated or until it is canceled or a new version is adopted. You can specify the duration of powers in the document itself, for example, set a one-year period. Often powers are assigned for the period of absence of an employee; the period in this case is determined by the period of replacement.

What to write in the order

Formulations are at the discretion of the administration. Typically, a sample order for the right to sign documents contains general phrases, and a power of attorney details the rights. If we are talking about the endorsement of contracts, representation of the interests of a budget organization in third-party institutions, government agencies, then it is advisable to issue a power of attorney. Counterparties always insist on confirmation of the representative’s authority, requiring a power of attorney.

Sample order on the right to sign primary documents

Agreement, invoice, delivery note, invoice - the most common official documents of primary accounting. The list is open: the administration can expand it by establishing other forms in the accounting policy.

The primary document first of all confirms the fact of a business transaction. And it also serves as the basis for recording transactions in accounts. Issued upon completion of the fact or after the completion of the transaction.

Sample order for the right to sign financial documents

Financial papers show solvency and profitability. In this sense, the balance is informative. It reflects the financial position at the end of the period. By looking at the balance sheet, a specialist can easily determine whether the counterparty has sources of funds, property, or only debts and obligations. Other financial papers: consolidated income statement, statement of funds and their use.

Loans and credit agreements can also be classified as financial securities.

Sample order on the right to sign invoices

Sample order for the chief accountant to sign

Previously, monetary and settlement documents not signed by the chief accountant were considered invalid and were not accepted for execution. With the adoption of the Federal Law “On Accounting” No. 402, the situation changed. According to Art. 73, accounting must be entrusted by the head to the chief accountant. Alternative options include another employee and a third-party accountant. It is allowed for the manager to conduct accounting personally, unless we are talking about a credit organization.

How to revoke signature rights

A previously issued act is canceled by issuing a new one - a repealing one. It must indicate:

• which act is being repealed;
• from what date;
• column for reference.

Informing the authorized person about the cancellation is mandatory. Such a person can sign both on the order itself and on a separate familiarization sheet.

A power of attorney executed on the organization's letterhead is canceled by an administrative document of the director. Notarized - by a notary. The provision of information is mandatory, as in the case of cancellation.

Federal Customs Service
CENTRAL CUSTOMS DEPARTMENT

ORDER

On granting the right of first and second signature to officials of the Department

In order to establish a uniform procedure for maintaining budget accounting when preparing documents for transactions with in cash and in accordance with 13 Federal Law dated November 21, 1996 N 129-FZ “On Accounting”, Instructions on Budget Accounting, approved by Order of the Ministry of Finance of Russia dated December 30, 2008 N 148n,

I order:

1. Grant the right of first signature on monetary, settlement documents, financial and credit obligations to the following officials of the Department:

2. Grant the right of second signature on monetary, settlement documents, financial and credit obligations to the following officials of the Department:

3. Approve the list of financial documents signed (approved) by officials of the Department in accordance with paragraphs 1 and 2 of this order (Appendix 1).

4. Grant the right to sign on documents used in carrying out business activities to the following officials of the Department:

5. Approve the list of documents used in carrying out business activities, signed (approved) by officials of the Department in accordance with paragraph 4 of this order (Appendix 2).

6. The order of the Department dated March 21, 2008 No. 121 “On granting the right to sign on monetary and settlement documents, financial and credit obligations” shall be declared invalid.”

7. I reserve control over the execution of this order.

Head of Department
major general
customs service
S.N.Prusov

Appendix 1. List of financial documents signed (approved) by officials of the Department

Appendix 1
to the order

dated May 15, 2009 N 295

1. Expense schedules.

2. Certificates of changes in the budget schedule of the federal budget and limits on budget obligations.

3. Budget indicators.

4. Budget lists.

5. Limits on budget obligations.

6. Certificate of acceptance and transfer of cash payments and receipts during the reorganization of participants in the budget process.

7. Budget estimates.

8. Checks for receiving funds.

9. Applications for cash.

10. Expenditure cash orders.

11. Cash books.

12. Cash register inspection reports.

13. Applications for cash expenses.

14. Notifications to the budget revenue administrator about clarification of the type and affiliation of revenues.

15. Advance reports.

16. Payroll statements.

17. Cash certificates.

18. Information about wages.

19. Transfer certificates for uniforms.

20. Powers of attorney for receiving inventory items.

21. Budget reporting.

22. Financial reports, tax authorities and extra-budgetary funds.

23. Statistical reporting.

24. Signature sample cards.

25. Applications for re-registration of personal accounts.

26. Applications for inclusion (change) of details.

27. Assessment of expected budget execution.

28. Other financial and accounting documents provided for by regulations legal acts Russian Federation.

Boss
financial and accounting service
Management
S.B. Lyapina

Appendix 2. List of documents used in carrying out business activities, signed (approved) by officials of the Department

Appendix 2
to the order
Central Customs Administration
dated May 15, 2009 N 295

1. Acts of acceptance and transfer of inventory items.

2. Statements of release of inventory items into operation.

3. Acts on write-off of material assets.

4. Government contracts.

5. Requirements-invoices.

6. Acts for write-off from off-balance sheet accounting.

7. Statements for issuing consumables.

8. Acts for writing off strict reporting forms.

9. Acts on the destruction of strict reporting forms.

10. Inventory acts.

11. Certificates of work performed, services provided in accordance with concluded government contracts, business agreements, contracts for paid services.

12. Internal notes on placing orders.

13. Other documents provided for by regulatory legal acts governing economic activity budgetary institution.

Boss
financial and accounting
Management services
S.B. Lyapina

Electronic document text
prepared by Kodeks JSC and verified against.

Its director has the right to sign any documents on behalf of the company, but this is not rational if there is a large document flow. In addition, the director may go on vacation, a business trip, or get sick. In these cases, the director will have to transfer the signing authority to another person. To do this, you need an order for the right to sign. Let us examine in detail the execution of an order granting the right to sign.

From the article you will learn:

When do you need an order for the right to sign, and when do you need a power of attorney?

Labor Code does not clearly explain in what order the director shall delegate to other persons the authority to sign and others. for the right to sign or? To answer this question, let's look at what the code says about this.

Documents on the topic

The Labor Code does not mention the order on granting the right to sign, but it establishes that:

the employer may be “another entity entitled to enter into employment contracts” (part four of Article 20 of the Labor Code of the Russian Federation);

From analysis judicial practice It follows that one order for the right to sign is not enough. Judges also require that there be a power of attorney for the person who has been given the authority to sign documents. Execute the power of attorney in accordance with the provisions of the Civil Code. According to it, an authorized person will represent the interests of the company and sign documents. Fill out the power of attorney in .

In the power of attorney, indicate the full name of the company, full name and position of the person to whom the director entrusts powers. Enter the details of his passport and place of registration. List the scope of delegated powers.

Include the expiration date in the power of attorney. Sign from the director and the person he delegates. Attach a power of attorney to the order for the right to sign.

Personnel documents: how to draw up an order to delegate the right to sign (sample 2019)

State the reason, for example, as follows: “in order to comply with the procedure and deadlines for processing personnel documents.”

In the order for the right to sign (see sample below), indicate the date of transfer of authority, position and full name of the person. List personnel documents in it, indicate copies of documents related to the work. Certify with the director's signature.

Familiarize the order with the authority to sign with the official to whom the authority is transferred. Attach a sample of his signature.

What to include in order for the right to sign financial documents (sample 2019)

The right to sign a company's financial documents belongs to its director. This right may also be granted to other employees to whom powers have been transferred on the basis of an order for the right to sign or a power of attorney. This follows from paragraphs 5 and 6 of clause 7.5 of the Bank of Russia instruction dated May 30, 2014 No. 153-I.

In the order on the right of first signature (see sample below), indicate the date of the order, its number and place of preparation. Indicate what it is about - “about the transfer of the right to sign documents.”

In the administrative part of the order for the right to sign, enter the reason why you are transferring authority. For example, “Since April 27, 2018, in my absence...”. Indicate the date of transfer of authority, position and full name of the person. List the documents that an official has the right to sign - contracts, estimates and primary documents.

Finish the order for the right to sign with a note about who will control its execution. If the director retains control, indicate this as shown in the sample order for signing authority below. Sign the order from the director. Familiarize it with the interested officials against signature.

How to issue an order for the right to sign primary documents (2019 sample)

The director and chief accountant are not always in the company. So that other employees can sign primary accounting documents instead, the company must have an order for the right to sign. He will approve the list of employees with such powers. As a rule, the director coordinates the list of employees with the chief accountant.

In the order, reflect the date of the order, its number and place of issue. Write what it is about - “about approval of the list of persons who have the right to sign primary documents.” In the administrative part of the order for the right to sign, indicate that the list of persons is given in the appendix to the order. List what documents they have the right to sign and for whom.

All employees who are included in the list of persons with the right to sign primary documents must be familiarized with the order. In the order on the right to sign primary documents (see sample below), they will put the date and sign. It does not need to be approved every year. Issue a new order if your approved list of persons changes.

If your company uses unified forms of primary documents, they have fields for signatures of authorized persons. For example, “Chief accountant, signature.”

Heading

The head of the organization may delegate to the head of the human resources department or the human resources director the authority to sign personnel documents, unless the charter prohibits it. The Labor Code does not specify how to formalize this. Many people believe that it is enough to issue an order on the organization. However, it is also necessary to conclude an additional agreement and issue a power of attorney to the representative. In this article we will look at how to correctly draw up these documents and whether it is necessary to revoke the power of attorney if the employee resigns.

In the absence of the chief accountant, the primary document will be signed by the employee to whom the chief accountant has delegated authority. There is no need to indicate the order details for the right to sign.

Your company has the right to use forms of primary documents that it independently developed and approved. It is desirable that these documents contain neutral signature details: for example, “Manager or other authorized person.” Then, instead of the manager, an authorized person can sign. The main thing is that the employee has the right to sign on the order.

Do I need an order for the chief accountant to sign (sample 2019)

Previously, the chief accountant could sign primary documents for himself due to his job responsibilities, and for the leader during his absence. In 2019, the signature of the chief accountant on documents is not required. It must be there if an order has been issued to the chief accountant for the right to sign.

However, in some cases, by default, the signature of the chief accountant is required:

“If the certificate contains information about wages or other financial information, then in addition to the manager or authorized employee, it is signed by the chief accountant. The signatures of officials on the certificate are certified by the seal of the organization (if any).”

Available to subscribers only

• Order on conferring powers and granting the right to sign personnel documents to an official (sample).doc

Situations arise when the director is absent, and you need to sign an important document right now.
To avoid such situations, many managers make sure in advance that if they are absent, there is a person at the enterprise who can sign important documents.

Registration of signature rights

If the director is absent from the enterprise (on vacation, business trip), the ability to sign documents may be assigned to another person.

To obtain the right to sign for a director, there are two ways:

1. Issue a power of attorney to sign certain documents;
2. Issue an order.

When issuing a power of attorney to sign documents you should know that it must be drawn up in accordance with the requirements of civil law. It is mandatory to indicate:

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1. Date of issue;
2. The place where it was issued;
3. Her number;
4. Text containing all information about the company, as well as information about the director and the person to whom it is issued;
5. Signature of the head and seal of the organization.

If the power of attorney is issued by way of delegation, then it must be certified through a notary.

A power of attorney can be issued to any person, even to someone who is not an employee of the organization.

Drawing up an order for the right to sign

An order can only be issued to a company employee. At the same time, length of service in this organization does not matter. This is the distinctive feature of drawing up an order from a power of attorney. The order must indicate:

1. Date and number;
2. The text of the order, which indicates the employee who is given the right to sign;
3. Manager's signature;
4. Seal of the organization.

The right to sign on bank documents

If the right to sign for a director is issued to commit banking operations, That it is necessary to enter a sample signature on the company’s bank card where the accounts are opened.

Chief accountant, who by his duties is a person having the right of second signature, cannot be given the ability to sign documents for the director.

If the organization does not have the position of chief accountant, then in this case there is only one person who can sign documents, he is the director. In such a situation, any employee can replace him.

Responsibility for signing authority

The person authorized to sign must remember that he is personally responsible for signing documents. If he signs the documents that will testify to illegal activities, then various types of sanctions, including criminal ones, can be applied to him. This should be understood when signing contracts for large sums of money.

But also the head of the organization bears the risk when assigning powers to a particular person. If he was absent for a month, and during this time many documents were signed. If difficulties arise in the future with the fulfillment of the obligations assumed, the manager himself will be responsible.

If you have any difficulties with drawing up an order or power of attorney, our specialists will help you understand the current situation. They will select a solution that suits you and your company.