Manager’s responsibility for gross violation of accounting rules
Financial statements are also called financial statements. Its task: to provide reliable data on the financial position of the economic entity, what is the result of its activities in the field of finance, as well as on the cash flow in the period for which the report is submitted. All this is necessary in order to make the right decision in the field of economics. Fixed in Art. 13 of the Federal Law of 06.12.2011 No. 402 FZ.
In order for the reporting to contain only reliable information, an organization or another registered entity must necessarily keep accounting records, taking into account all the norms and provisions of the legislation of the Russian Federation.
Gross violation of accounting rules
The following cases are considered a gross violation of accounting rules:
- Distortion of accounting data and reduction of the level of taxes and fees by an amount not less than 10%.
- Incorrect indication of any of the reporting indicators, which finds its expression in the form of finance, by at least 10%.
- Registration of any operation in the life of the organization, which in fact did not exist, or a non-existent object.
- Maintenance of accounting records based on bad faith data.
- Maintenance of accounting records outside its official registers.
- The organization does not have basic accounting documents, registers, financial statements, an audit report (if this, of course, is a prerequisite) during the period they should be kept by the organization.
Types of violations
The change in the indicators of accounting reports, which is expressed in monetary terms, leads to a distortion of information about assets, circumstances, financial results, all this can be conditionally divided into three types of violations.
- Significant violation. Distortion by 1-10%, and no more, no less, and up to 100 thousand rubles. Or it differs by a maximum of 1% and in the amount from 100 thousand to one million rubles.
- Gross violation of accounting rules. It differs from real indicators by more than 10%. Or it differs by 1-10%, and neither more, nor less, and by an amount of more than 1,000,000 rubles.
Reducing taxes and fees, as well as insurance premiums is also divided into three types of violations:
- Minor violation. It does not exceed 100,000 rubles. It proceeds from violations of the requirements for how accounting should be conducted or from distortion of reporting indicators.
- Significant violation. The amount ranges from 100,000 to 1,000,000 rubles. The reason is a disregard for the rules of how reporting should be prepared, or incorrect reporting indicators.
- Gross violation. The amount is more than 1,000,000 rubles. It is a consequence of incorrect accounting and incorrect indication of reporting indicators.
Manager’s responsibility for accounting
Article 15.11 of the Code of Administrative Offenses of the Russian Federation states that gross violation of accounting rules entails administrative responsibility. It is important that officials of the organization where these violations are detected can also be involved in it.
Repeated commission of this offense entails the imposition of an administrative fine. For officials, it is 10,000-20,000 rubles. An alternative option is suspension from work for 1-2 years.
In some cases, the manager is not responsible for the accounting. These cases are enshrined in these articles of the codes of the Russian Federation:
Article 81 of the Tax Code of the Russian Federation protects officials of organizations and managers from administrative liability if they submitted a revised tax return and made unpaid taxes on the basis of it, which is a consequence of distorted accounting data;
In accordance with the legislation of the Russian Federation, an official will not receive an administrative penalty if he was engaged in the process of correcting errors in the prescribed manner.
First of all, if the accounting rules are violated, the organization itself will be punished.
In addition to the fine that is charged on a legal entity, some sanctions can be applied to officials. To be more specific, it is to the top executives of the company. After all, it is it who is responsible for organizing and conducting the accounting process.
There are times when the company does not have a vacancy for a chief accountant. Then the only one who will be responsible for the accounting will be the manager. This is due to its direct influence on this process. After all, it is he who chooses a person for the position, gives him the appropriate instructions for work, and also looks for additional staff in the financial department. For this reason, the entire weight of the punishment will fall on his shoulders. And therefore, everyone who wants to start a business should think about the possible consequences.
The responsibilities of the chief accountant himself include: maintaining accounting records, with the establishment of the accounting policy of the enterprise, the competent process of registering absolutely all accounting transactions, as well as the correctness and concreteness in the preparation of reports.
All offenses are divided into several types and, in accordance with this, the punishment will be applied precisely to that official who falls into a certain category. The punishments themselves also differ both in their form and, possibly, in their price category.
Federal Law No. 113-FZ introduced amendments to article 15.16.6 of the Administrative Code of the Russian Federation: it exempts officials from administrative responsibility. The manager is relieved of responsibility for violation of accounting if his actions contain the following signs provided for by article 15.15.6 of the Code of Administrative Offenses of the Russian Federation:
- if they submitted an updated declaration of the amounts of money paid that were not paid on the basis that accounting requirements were violated or due to distortion of accounting indicators, as well as if they paid penalties in accordance with the conditions reflected in article 81 of the Tax Code of the Russian Federation;
- if the financial statements, which contained corrected indicators. Even if these are the result of errors that they tried to correct: prior to the adoption of financial statements by the financial body, the main manager of budgetary funds, the body exercising the functions and powers of the founder in relation to the state (municipal) institution, or by another person responsible for the formation of the consolidated accounting (financial ) reporting (hereinafter – the subject of consolidated reporting); after the acceptance of the accounting (financial) statements by the subject of the consolidated statements, but until the body authorized to draw up protocols on the administrative offenses provided for by this article detects errors in the reporting; after being carried out by the body authorized to draw up protocols on administrative offenses, enshrined in Art. 15.15.6 of the Code of Administrative Offenses of the Russian Federation, audit of financial statements, according to the results of which no corrected errors were found in the reporting.
Accounting is very important to an organization. Failure to comply with its standards negatively affects the reputation of the company. In order for it to comply with the standards, several points must be followed. Firstly, it is the right to choose the chief accountant, and secondly, the director or executive officer of the company himself needs to take responsibility for accounting. Sanctions, fines and other punishments should become motivators for people associated with this area in order to preserve their jobs, the reputation of the organization and themselves as a responsible person.