Order to provide signature of primary documents. We draw up an order for the right to sign primary documents. The procedure for granting the right to sign

The right to sign various documentation is regulated by an administrative paper called an order. The sample can be downloaded for free from the link.

The solution of internal issues of the enterprise, as well as external activities, requires incredible efforts from the head. You can't do all the work at the same time. Therefore, in institutions there are deputies who are called upon to perform the functions of a leader on certain issues. The powers of signing various documentation are regulated by an administrative paper called an order. The content of this page will reveal the concept signing order. A direct link provides an opportunity to download a sample document for free.

The right to sign can belong to many specialists, not only deputies. However, the list of papers to be signed is significantly limited. Regular contracts with clients developed by the legal department, certificates, invoices can be endorsed by managers, accountants. For the most part, management has the authority to sign the financial matters of the organization. The head exercises the right to sign on the basis of constituent powers. All other employees are authorized to sign only by order or power of attorney of the management.

Mandatory clauses of the order for the right to sign

:

• Company letterhead;
• Title in the middle of the sheet, date and number of the outgoing letter;
• The text begins with the word "I order";
• Further innovations and requisites of the subject are listed;
• Mandatory fixation is subject to the terms within which the event is held;
• Signature of the authorized representative, director and their transcript.

The administrative act is issued strictly in writing and is subject to familiarization by all specialists of the company. In addition to the mandatory details, it must contain powers, a list of documents that a particular subject can sign. Without special features, the paper will not have legal force. This imperative and strict rule of conduct is non-negotiable. The signature of the person to whom the right is granted is obligatory and is placed at the bottom of the sheet.

The concept of primary documents

Any operations performed by an organization or an individual entrepreneur must be supported by documents, be it a contract, invoice or act. It is these documents that are called primary. Based on them, the activity is considered legal. According to Art. 9 of the Law "On Accounting" dated December 6, 2011 No. 402-FZ, the primary form can be taken from unified documents developed by the state, or the organization has the right to develop it independently. But in this case, you need to pay special attention to the indication of all the required details in it (paragraph 2 of article 9 of law 402-FZ):

• date and title of the document;
• name of the organization (IP);
• the nature of the business transaction;
• position, surname, place for the signature of responsible persons.

Why do I need an order to sign a primary?

The order for the right to sign primary documents, as a rule, is initiated and signed by the director of the enterprise, with the consent of the chief accountant. He draws up and approves a list of employees who have the right to sign certain documents (information of the Ministry of Finance of the Russian Federation dated 04.12.2012 No. PZ-10/2012 “On the entry into force from 01.01.2013 of the federal law dated 06.12.2011 No. 402-FZ “On accounting Accounting” (PZ-10/2012)” Order of the Ministry of Finance of Russia “On Approval of the Regulation on Accounting and Accounting in the Russian Federation” dated July 29, 1998 No. 34n).

One of the frequent reasons for drawing up such an order is the heavy workload of the head of the organization, a large document flow. When he often has to go on business trips and at the same time the work of the organization itself does not stop, contracts continue to be concluded, goods are shipped and services are provided. In this case, delegation of the obligation to sign documents becomes the only right decision.

But also the order to grant the right to sign can be temporary, for example, if the head of the personnel department goes on vacation and for this particular time all documents will be signed by his deputy. And if the boss fell ill and the time is unknown, in this case it is better to stipulate in the order that he is valid until the main employee leaves the sick leave.

In this case, the order on granting the right to sign primary documents should indicate the period of its validity and the circumstances upon the occurrence of which this order may begin or end in force.

But it is much more convenient to draw up an order on granting the right to sign primary documents with an application in which you can specify possible options for signing certain primary documents. In this case, when changing employees, you will not have to change the order every time, it will be enough to make an adjustment only in the application.

Don't know your rights?

What should contain an order on granting the right to sign primary documents or granting it?

Consider the procedure for compiling such orders and note its main elements:

• The document is drawn up on the letterhead of the organization indicating the required details (name, TIN, KPP, OGRN, legal address).
• Date, place of issue and order number.
• The ascertaining part - it describes the grounds for drawing up the order. This part can begin with stable phrases: "In connection with ...", "In order to ...", "On the basis of ...". If the basis is a certain normative act, then its details are indicated in this part.
• The verb "I ORDER" separates the ascertaining and administrative parts. It is written in capital letters, without quotes. It is followed by a colon.
• Administrative part. It can be divided into paragraphs and subparagraphs. Each paragraph indicates the prescribed action, the deadline, the performer, that is, the last name, first name, patronymic, position of the person who is given the right to sign, which documents he can sign, the validity period of the order.
• If the order refers to more than one employee, it will be more convenient to put this information in the application, a link to it will be in the administrative part.
• On the application in the upper corner indicate the word "Application", its number (if it is not one) and the details of the order to which it refers.
• Resolution "AGREED" with the chief accountant.
• Leader's signature.
• Mark of familiarization with the order of employees.

We will consider the option of an order with an application.

Here you can download a sample order for signing primary documents, as well as an annex to it. .

When, for example, the director goes on vacation or goes on a business trip, the work of the organization does not stop. It is still necessary to sign invoices or payment documents. It is for these cases that an employee is selected who will have the right to sign the primary, and an order is issued to sign the primary documents - a sample of it will be correct to attach to the accounting policy. But if you are an individual entrepreneur or the director decided to grant the right to sign to a non-employee of the organization, in these cases it is necessary to issue a power of attorney approved in accordance with all the rules, indicating not only personal data, but also the powers entrusted to him, indicating the terms of their validity (Article 185 of the Civil Code of the Russian Federation ).

Order on granting the right to sign to the chief accountantissued if the need arises. Find out what documents the chief accountant will be able to sign after issuing such an order, when and how to issue it - find out from the article.

Watch our video instruction on how to transfer the right to sign primary documents:

When is an order issued for the chief accountant to give him the right to sign?

Among the situations when the chief accountant is vested with the right to sign, the following can be listed:

• the need to transfer part of the authority to sign documentation from the head of the company or other official during the absence of these persons;
• granting the chief accountant the right to sign certain documents, if this right was not granted to him when he was hired;
• granting the chief accountant the right to sign documents for the head when representing the interests of the company solely outside the territory of its location;
• in other situations.

In addition to specially stipulated situations, the chief accountant, by virtue of his position, has to deal with a huge number of documents. How to regulate the process of their signing by the chief accountant and what the legislation prescribes in this regard - learn from the subsequent sections of the article.

The right of the first and second signature - what does this mean for the chief accountant?

Until 2014, the concept of “the right of the first and second signature” was officially present in the economic and financial everyday life. For example, in the instructions of the Bank of Russia dated September 14, 2006 No. 280-I, on the procedure for opening and closing bank accounts, it is said that:

• the right of the first signature belongs to the head of the legal entity and (or) other employees vested with the right of the first signature on the basis of an administrative act or a power of attorney (clause 7.5);
• the right of the second signature belongs to the chief accountant of the legal entity and (or) persons authorized to maintain accounting on the basis of an administrative act (clause 7.6).

Instruction No. 153-I of the Bank of Russia dated May 30, 2014 with the same title, which replaced Instruction No. 280-I, does not apply the concept of “right of first and second signature”.

Thus, the specified concept of legislation:

• not mandatory;
• can be used for internal purposes by any business entity.

Typically, such a two-stage (or multi-stage) document signing model is used in large companies. It provides for the coordination of documents of various types and purposes with specific company officials (their list is established by internal company documents), and the head of the company, who by default has the right to first sign, puts it on the document only after all intermediate signatures appear in the approval form.

For the majority of small and medium-sized merchants, the issue of distinguishing between first and second signatures is not considered at all.

When is the signing of documentation an unconditional obligation of the chief accountant?

The improvement of accounting standards gradually leads to the fact that both the signature of the chief accountant and (in some cases) the position itself are gradually losing their original meaning.

For example:

• the line for the signature of the chief accountant disappeared from the accounting records (order of the Ministry of Finance of the Russian Federation of 04/06/2015 No. 57n);
• the obligation to affix a second signature by the chief accountant on payment documents is not provided for by law (instruction No. 153-I);
• from the law of December 6, 2011 No. 402-FZ on accounting, the provisions of Art. 7 (lost law No. 129-FZ on accounting), providing, in particular, for the obligation of the chief accountant to sign monetary and settlement documents, as well as financial and credit obligations;
• the head of the company has the right to assume the functions of the chief accountant (Article 7 of Law No. 402-FZ);
• according to the Ministry of Finance of the Russian Federation, the profession of an accountant will soon completely disappear from the labor market - according to the department, it will be replaced by modern electronic technologies.

Often, a specialist is accepted for the position of chief accountant with the proviso that he does not have the right to sign documents.

At the same time, in separate forms of the tax and accounting primary, the column for the signature of the chief accountant remained, but instead of the signature of the chief accountant, it may contain the signature of an employee whose authority to sign this document is confirmed by a separate order or power of attorney.

In certain norms of the legislation there are references to the signature of the chief accountant - for example, in paragraph 4.3 of the instruction of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U, it is said that cash documents are signed by the chief accountant or accountant (in their absence, the head), as well as the cashier.

Thus, an alternative to the chief accountant's signature is also provided in this case.

Study the requirements for conducting cash transactions using the articles posted on our website:

• "The procedure for conducting cash transactions in 2018" ;
• "Cash discipline - cash balance limit for 2018" .

As a result, it is difficult for a modern chief accountant, taking office, without special reservations and (or) issuing special written instructions regarding the procedure for putting his signature on documents, to navigate this issue.

A special order helps to clarify this situation. How to make it, we will tell in the next section of the publication.

How to draw up an order for granting the right to sign and what does its sample look like?

The order on granting the right to sign to the chief accountant does not have a mandatory, legally established form. The period for which the right to sign is granted (for the entire time the chief accountant is in office, or for a certain period of time) and clarifying information regarding those documents that can be signed - either all documents or a specific list.

Example:

“In connection with the expansion of the sales market for products, an increase in the number of counterparties and an increase in the volume of primary accounting documentation

I ORDER:

1. From 07/01/2018, grant the right to sign universal transfer documents (UPD) to the chief accountant Tamara Nikolaevna Selezneva.
2. Responsibility for organizing the timely execution of UPDs and their signing is assigned to the chief accountant Selezneva T.N.
3. For the performance of additional duties from 07/01/2018 to pay Selezneva T. N. an allowance in the amount of 1% of the salary.
4. The control over the execution of this order shall be entrusted to the commercial director Devyatov A. Yu.”

Make orders using the samples posted on our website - see article .

Results

The order on granting the right to sign to the chief accountant also establishes the term of these powers and the types of documents to be signed. It is drawn up in the event that the chief accountant is assigned duties that are not provided for by the job description, or if, upon hiring, this employee was deprived of the right to sign documents.

• Automatic filling of standard forms of documents
• Printing Documents with Signature and Seal Image
• Letterhead with your logo and details
• Uploading documents in Excel, PDF, CSV formats
• Sending documents by email directly from the system

Business.Ru - fast and convenient filling of all primary documents

Connect for free to Business.Ru

An order for the right to sign is a document that gives the right to sign primary documents on behalf of the head of the organization in the event that the head is not able to do this for any reason.

Basically, all primary documents require the signature of the head of the enterprise. But it is not always possible to carry out such a procedure, since a lot of different documentation can be collected during the whole day, or, for example, the head of the enterprise is absent at some point. Therefore, organizations issue an order and appoint a person who has the authority to sign the relevant documents.

This order is issued on a specific form, to which a document must be attached, which has samples of personally signed signatures of the head, accountant or employee who will be entitled to sign documents.

How to simplify paperwork and record keeping with ease and ease

See how Business.Ru works
Login to demo

Rules for drawing up an order for the right to sign

An order for the right to sign is created in any form or on a specially prepared company letterhead. The administrative document must contain such details as the name of the organization, indicated in accordance with the charter. The name of the document is written in capital letters, followed by the number of the order and the date.

In this case, the topic of the order is giving the employee the right to sign. The reason for drawing up the order is indicated if the execution of the imposed duties is provided for for a certain time.

In the administrative part, you should enter the name of the position, department, data of the employee vested with the right to sign, as well as the period of empowerment. It must be remembered that only the head has the right to the first signature, and the chief accountant to the second.

Another order for the right to sign must contain a list of financial, legal, legal documents to which the right of one or another employee to sign is extended.

The document must be certified by the director of the company. Specialists entitled to sign documents are familiarized with the order through personnel workers.

Sample signatures of the director, chief accountant and the person entitled to sign are attached to the order.

Also, often for the period of fulfillment of the duties of a manager or an accountant, a trust document is drawn up for an employee, which, in the same way as an order, gives the right to sign and is valid for a certain time.

Get started with Business.Ru right now! Use a modern approach to business management and increase your income.

Connect for free to Business.Ru

Its director has the right to sign any documents on behalf of the company, but this is not rational with a large document flow. In addition, the director can go on vacation, a business trip or get sick. In these cases, the director will have to transfer the right to sign to another person. This requires an order for the right to sign. Let us analyze in detail the execution of the order to grant the right to sign.

From the article you will learn:

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

The Labor Code does not clearly explain in what order the director should delegate to other persons the authority to sign others. for signature right or ? To answer this question, let's see what the code says about it.

Related Documents

The Labor Code does not mention the order to grant the right to sign, but it states that:

the employer may be “another subject entitled to conclude employment contracts” (part four of article 20 of the Labor Code of the Russian Federation);

From the analysis of judicial practice, it follows that one order for the right to sign is not enough. Judges require that there is also a power of attorney for the person who has been given the authority to sign documents. Issue a power of attorney in accordance with the norms 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 the power of attorney, indicate the full name of the company, full name and position of the person to whom the director entrusts authority. Enter the details of his passport and place of registration. List the scope of delegated powers.

Include the duration of the power of attorney. Sign with the director and the person whom he empowers. Attach the 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)

From answer

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 the 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 work. Confirm with the director's signature.

Familiarize the official to whom the powers are transferred with the order for the right to sign against signature. Attach a sample of his signature.

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

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

In the order on the right of the first signature (see the sample below), put down the date of the order, its number and place of compilation. Specify what it is about - "on 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.

End the signing order with a note of who will supervise its execution. If the director retains control, indicate this as shown in the sample authorization order below. Sign the order with the director. Familiarize it with interested officials against signature.

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

The director and chief accountant are not always in the company. In order for other employees to sign primary accounting documents instead of them, 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 compilation. Write what it is about - "on the approval of the list of persons entitled 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 annex to the order. List what documents they have the right to sign, and for whom.

All employees who were 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 the sample below), they will 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."

header

The head of the organization may delegate to the head of the personnel department or the director of personnel the authority to sign personnel documents, unless the charter prohibits. The Labor Code does not specify how to formalize this. Many believe that it is enough to issue an order to organize. However, it is also necessary to conclude an additional agreement and issue a power of attorney to the representative. We will consider in the article how to draw up these documents correctly and whether it is necessary to cancel the power of attorney if the employee quits.

In the absence of the chief accountant, the primary document will be signed by the employee to whom the chief accountant has delegated authority. It is not necessary to specify the details of the order for the right to sign.

Your company has the right to use the forms of primary documents that it independently developed and approved. It is desirable that these documents contain neutral details of signatures: for example, "Head or other authorized person." Then, instead of the head, an authorized person can sign. The main thing is that the employee should be in the order for the right to sign.

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

Previously, the chief accountant could sign primary documents for himself by virtue of his official duties, and for the head during his absence. In 2019, the signature of the chief accountant on documents is not required. It should be if the chief accountant has an order for the right to sign.

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

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

Order on the assignment of powers and granting the right to sign personnel documents to an official (form).doc

Available only to subscribers

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