The right to sign primary documents: an order or a power of attorney. We draw up an order for the right to sign primary documents Form sample signatures of persons authorized to sign documents

According to Art. 9 of the Federal Law "On Accounting" dated 06.12.2011 No. 402, each fact of the economic life of the enterprise is subject to registration by the primary accounting document. Primary documents include any papers related to accounting and tax accounting:

invoices;
money orders;
acts;
extracts;
references;
waybills, etc.

Let us turn to the opinion of the Ministry of Finance of Russia, expressed on this matter in the Information dated 04.12.2012 No. ПЗ-10/2012. According to him, the head of each organization must determine the list of persons who will be given the opportunity to certify primary accounting documents.

Allocate the right of the first and second signature. The first belongs to the leader. To give such a right, a sample order on the right of the first signature is used. The second belongs to the chief accountant of the organization. If necessary, the director of the enterprise determines to whom the certification of certain papers should be delegated. Basically, it is provided to employees who, on duty, often have to work with primary organizations: heads of separate divisions and branches, accountants, employees of economic departments, etc. Third parties who are not related to the company are not given the opportunity to sign papers.

If it is necessary to delegate authority, the manager decides how to grant his employee the right to sign. You can do this in two ways:

with the help of a power of attorney to sign the primary;
approval of a special order.

Now let's figure out in which cases it is necessary to draw up a power of attorney, and in which - to issue an order.

Power of attorney

It is appropriate in cases where papers are signed not only within the enterprise, but also in other places. For example, when a forwarding driver receives cargo from a warehouse of a partner organization or when an accountant receives a bank statement, etc.

Order

It concerns only those persons who work in the company and receive the right to certify strictly internal corporate papers.

After drawing up the decree, the director must certify the signatures of the employees indicated in it with his autograph. The duration of the order is determined on an individual basis: an order for the right to sign primary documents may be of an unlimited nature, or it may be drawn up for a specific period, depending on the situation within the company.

Regardless of whether the administrative act will be issued or the head will give his preference to a power of attorney, the form must indicate:

personal data of the authorized person;
the names of the papers that it can sign;
if a power of attorney is issued, you should additionally indicate the period of its validity.

The procedure for transferring the right to sign

The empowerment of an employee with these powers is formalized as follows.

All the necessary details are entered in the sample order for granting the right to sign:

order number;
Date of preparation;
Company name;
the locality where the company is registered.

In the main part, a sample order for the right to sign documents should contain the data of the employee (or employees, if the order concerns several persons):

job title;
FULL NAME.;
a list of documents that the employee has the right to sign;
executive visa;
sample signature of an authorized person.

This decision should be made known to the employee. He must sign as a sign of familiarization with him and express agreement with the duties transferred to him. Since there is no unified order form for this case, you can independently develop a form, focusing on our samples, and use it in your work.

September 5, 2012

Accounting News, No. 33

Delegation of authority to sign documents in the absence of a manager on site is a very important tool for improving and optimizing the workflow. The main thing in this is the correct execution of documents for the transfer of the right to sign.

Dalia Demina

Lawyer Intercomp

A signature is a handwritten signature of an official or other authorized person of the organization, certifying the authenticity or certifying a copy of the document. The signature is an obligatory requisite of the document.

Let us consider in more detail the transfer of authority to sign documents on behalf of a legal entity. The heads of organizations cannot always be on site and sign documents, they are often on the road, on business trips. Therefore, often the authority to sign documents is delegated to other employees, other persons.

In accordance with the Order of the Ministry of Finance of the Russian Federation No. 34n dated July 29, 1998, documents that formalize business transactions with cash are signed by the head of the legal entity and the chief accountant or persons authorized by them. The list of persons entitled to sign primary accounting documents is approved by the head of the legal entity and in agreement with the chief accountant.

Registration of the right to sign an order

The right to sign documents for other authorized persons is issued in the form of an appropriate order or power of attorney, depending on whether the person vested with the right to sign is in the staff of the legal entity. Since the order is an internal document, only an employee of the organization can transfer the right to sign on it. The order must indicate the reason for the transfer of authority, the position and surname of the person who is entrusted with the duties or the date when the duties of the head begin. A power of attorney, on the other hand, implies the transfer of the right to sign documents to a person who is not connected with the organization by labor relations. A power of attorney on behalf of a legal entity can only be issued by the general director or founders of this legal entity.

In accordance with paragraphs. 7.5, 7.6 of Instructions of the Central Bank of Russia No. 28-I dated September 14, 2006, on financial documents, the right of first signature belongs to the head of the legal entity (sole executive body), as well as to other persons (except for the persons specified in paragraph 7.6 of this Instruction), endowed with the right of first signature by an administrative act of a legal entity, or on the basis of a power of attorney issued in the manner established by the legislation of the Russian Federation, and the right of second signature belongs to the chief accountant of a legal entity and (or) persons authorized to maintain accounting records, on the basis of an administrative act of a legal entity . The head of the organization may transfer the right to sign on documents to other persons on the basis of an appropriate order or a power of attorney issued in accordance with the legally established procedure. As stated in the Letter of the Central Bank of the Russian Federation No. 31-1-6 / 1244 dated 06/14/2007, a power of attorney, job description, as well as an appointment order will be the appropriate documents to confirm the right of the first or second signature only if they expressly state that the given person has the right of first or second signature.

If it does not directly follow from the documents submitted to confirm the authority that the employee is vested with the right of the first or second signature, however, the existence of this right is a consequence of his holding a certain position, an appropriate document (for example, a job description) must be submitted confirming that this signing authority employee. Otherwise, it is necessary to have an order (instruction) of a legal entity containing an indication of granting the employee the right of first or second signature or a corresponding power of attorney.

The right to sign can be granted to both staff members and third parties. At the same time, the chief accountant or other persons having the right of the second signature cannot be vested with the right of the first signature. It is also not allowed to give one person the right of the first and second signature at the same time (in accordance with paragraph 7.9 of the Instruction of the Central Bank of the Russian Federation dated September 14, 2006 No. 28-I).

In the absence of a position of chief accountant in the staff of the organization, his duties for accounting with the provision of the right to sign on financial documents may be assigned to the general director. The assignment of such duties is formalized by an appropriate order.

In this case, on the financial documents submitted to the bank, in the bank card with specimen signatures, the signature of the General Director is affixed in his own hand, and in the field “second signature” it is indicated that there is no person entitled to the second signature (in accordance with clause 7.10 of the Instruction of the Central of the Bank of the Russian Federation dated September 14, 2006 No. 28-I).

The composition of the requisite "Signature" includes:

the name of the position of the person who signed the document;
personal signature;
signature decoding (initials, surname).

When signing a document, it matters whether the document is issued on the form or not.

If the document is issued on a letterhead, the signature includes the title of the position of the person signing the document (the name of the organization is presented on the letterhead), his signature (signature), initials and surname (signature decoding).

If the document is not issued on a letterhead, the name of the organization is included in the title of the position.

When a document is signed by several officials, their signatures are placed one below the other in sequence corresponding to the hierarchy of positions.

Registration of the right to sign a power of attorney

In accordance with paragraph 1 of Art. 185 of the Civil Code of the Russian Federation A power of attorney is a written authorization issued by one person to another person for representation before third parties. Addressed to persons before whom the representative will represent the interests of the legal entity. A power of attorney represents a unilateral transaction, may be issued in the name of one or more persons.

The term of the power of attorney may not exceed three years. If the term is not specified in the power of attorney, it shall remain in force for one year from the date of its execution. A power of attorney that does not indicate the date of its execution is void (clause 1, article 186 of the Civil Code of the Russian Federation).

A power of attorney issued by way of substitution is valid only in the case of notarization in accordance with paragraph 3 of Art. 187 of the Civil Code of the Russian Federation (with the exception of certain cases). The validity period of such a power of attorney may not exceed the validity period of the power of attorney on the basis of which it was issued.

In accordance with Article 53 of the Civil Procedure Code of the Russian Federation, a power of attorney on behalf of a legal entity is issued signed by its head or another person authorized to do so by its constituent documents, sealed with the seal of this legal entity.

A power of attorney is a written document, for the recognition of which it is necessary to comply with a number of mandatory details:

Name of the document - "Power of Attorney";
Registration number - a serial number is indicated, usually the organization maintains a register of issued outgoing documents;
Place of execution of the power of attorney - the settlement where the power of attorney was issued is indicated;
Date of the power of attorney (must be indicated by virtue of Article 186 of the Civil Code of the Russian Federation). If this requisite is absent in the power of attorney, then it will not initially have legal force - it will become null and void. It is customary to indicate the date of the power of attorney in full in words (day, month, year), and not in numbers;
The text of the power of attorney - the data of the organization (name, legal address, TIN), last name, first name, patronymic, passport data, registration address of the authorized person, scope of authority, validity period (if not specified, then the validity period is considered to be 1 year from the date of issue of the power of attorney) ;
Head's signature;
Seal of a legal entity.

If the power of attorney is drawn up on several sheets, it should be stitched, and the sheets numbered; the signature of the person authorized to sign powers of attorney on behalf of the organization is affixed on the binding, and a seal is affixed.

Documents used in the article:

Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n “On Approval of the Regulation on Accounting and Accounting in the Russian Federation”. In red. from 24.12.10.
Bank of Russia Instruction No. 28-I dated September 14, 2006 “On the Opening and Closing of Bank Accounts and Deposit Accounts”. In red. dated 25.11.09.
Civil Code of the Russian Federation (part one) dated November 30, 1994 No. 51-FZ. In red. dated 06.12.11, as amended dated 06/27/12.

The list of persons entitled to sign primary accounting documents is approved by the head of the organization in agreement with the chief accountant. Moreover, the documents that draw up business transactions with cash are signed by the head of the organization and the chief accountant or persons authorized by them.
Here is an example of such a list.

APPROVE
General Director of LLC "Tempera"
Golovin A.D. _ /signature/ _
05.10.2000

List of officials entitled to sign
primary accounting documents in LLC "Tempera"

Name document	Powers	Position and surname	Sample signatures
Payment assignment	Permission to pe- transfer of money funds from race- even count	The first signature is gene- real director Golovin A.D. First Deputy General real director Pozharnov I.I. The second signature is the main accountant Dolganov P.V. Deputy Chief accountant Toporkov Z.G.	signature signature
Consumable cash register der	Permission for you dacha cash funds	The first signature is gene- real director Golovin A.D. First Deputy General real director Pozharnov I.I. The second signature is the main accountant Dolganov P.V. Deputy Chief accountant Toporkov Z.G.	signature signature
Consumable cash register der	Issuance of cash funds	Cashier Borovikova K.E.	signature
incoming cash register der	Permission to receiving money funds	Chief Accountant Dolganov P.V. Deputy Chief accountant Toporkov Z.G.	signature signature
Advance report	Report approval	CEO Golovin A.D.	signature
	Target confirmation forestry works of race moves	Heads of structural divisions: Department 1 - Zaitsev I.V. Department 2 - Konev P.R. Shop 1 - Vanin R.N. Accounting - Petrova A.Kh.	signature signature signature signature
	Checking the report and application to it documents	Chief Accountant Dolganov P.V. Deputy Chief accountant Toporkov Z.G.	signature signature
Requirement- consignment note Limit- fence map	Material request real values	Heads of structural divisions: Department 1 - Zaitsev I.V. Department 2 - Konev P.R. Shop 1 - Vanin R.N. Accounting - Petrova A.Kh.	signature signature signature signature
	Permission to launch of goods and materials from the warehouse	Head of OMTS Paramonov N.T.	signature
	Release of goods and materials from warehouse	Storekeeper Woodsward M.I.	signature
	Receipt of goods and materials	Financially responsible nye faces of structural divisions: Department 1 - Fein I.V. Department 2 - Perov P.R. Shop 1 - Sanin R.N. Accounting - Queen P.V.	signature signature signature signature
Chief Accountant _ / signature / _ Dolganov P.V.

If a document is signed by the wrong person (i.e., a person not on the List, or a person who by law does not have the right to sign), the validity of such a document is disputed. In particular, clause 5 of article 185 of the Civil Code of the Russian Federation determines that a person acting on behalf of a legal entity when concluding transactions must be authorized by a power of attorney issued on behalf of a legal entity signed by its head or another person authorized to do so by constituent documents, with an attachment press of this organization. A power of attorney on behalf of a legal entity based on state or municipal property to receive or issue money and other property values must also be signed by the chief (senior) accountant of this organization. If at least one of the conditions is not met, each of the parties to the transaction may insist on its invalidity. This provision is contained in Article 183 of the Civil Code of the Russian Federation, which states that as a result of the signing of documents (conclusion of a transaction) by an unauthorized person - in the absence of authority to act on behalf of another person or in excess of such authority - a transaction is considered concluded on behalf of and in the interests of the person who made it, unless another person (represented) subsequently expressly approves the transaction. The subsequent approval of the transaction by the represented person creates, changes and terminates civil rights and obligations for him under this transaction from the moment of its completion.
Article 982 of the Civil Code of the Russian Federation determines the consequences of the approval by the interested person of actions in his interest: if the person in whose interest actions are taken without his instructions approves these actions, the rules on the contract of agency or other contract corresponding to the nature of the actions taken are subsequently applied to the relations of the parties, even if the approval was verbal.
Article 986 of the Civil Code of the Russian Federation provides a rule regarding the consequences of a transaction in someone else's interest: obligations under a transaction concluded in someone else's interest are transferred to the person in whose interests it was made, subject to his approval of this transaction and if the other party does not object to such a transfer or at the conclusion of the transaction knew or should have known that the transaction was concluded in someone else's interest. When obligations under such a transaction are transferred to the person in whose interests it was concluded, the rights under this transaction must also be transferred to the latter.
Therefore, if an organization approves a transaction made by an unauthorized person, evidence of this may be:
- documents on posting or use of material assets;
- payment documents related to the transaction;
- documents (orders, instructions, approval of the advance report, etc.) or witness testimony confirming the approval of the transaction made by the employee;
- other documents.
Similarly, if the other party to the transaction has begun to perform actions to fulfill its obligations under the transaction or has accepted payment in connection with the transaction, it is considered that the transaction has been approved by it.

Example 1. Worker Sidorchuk V.V. accepted materials for the needs of the site in the absence of a foreman authorized to receive materials. The materials were accepted for processing, as there are records in the relevant primary documents, accounting registers and accounting accounts. Thus, the transaction in this case was made by an unauthorized employee, but approved.

Example 2. An agreement for the supply of material assets was signed by a person not authorized to conclude a transaction on behalf of a legal entity, however, material assets were received at the warehouse of the organization and their posting is reflected in the delivery note, warehouse accounting cards, and accounting registers. After the period specified in the transaction, the supplier demanded that the organization pay for the received values, but a refusal followed, motivated by the fact that the transaction was concluded by an unauthorized person.
In this case, there are no grounds for recognizing the transaction as invalid and for refusing to pay, since the transaction was actually approved by the legal entity at the time the values were taken into account.

Example 3. On the limit-fence card for the release of valuable materials to the workshop, the signature of the head of the department that requested the materials was replaced by the signature of his assistant. The storekeeper refused to accept the document for execution due to its improper execution.

In addition to the above required document details, you can enter the following additional details:
- document number (the numbering of internal documents has a control value, excluding the possibility of duplication of documents and their loss);
- address of the organization;
- grounds for making a business transaction (as an additional argument when conducting financial audits);
- the presence and amount of refundable taxes in the value of assets (to control the correct allocation of costs and accrual of tax payments).
In order to simplify the processing of accounting information, primary accounting documents may provide for the affixing of a business transaction code. Coding systems can be developed in an organization, taking into account its organizational structure and operating conditions.

Example 4. The release of materials into production is coded with group codes 1000:
1001 - release of materials from the warehouse to shop No. 1;
1002 - the same - to shop No. 2;
1003 - the same - to shop No. 3.
The issuance of money from the cash register is encoded with the codes of group 5000:
5001 - issuance of money for wages;
5002 - issuance of money for a report, etc.

The use of codes is especially useful if the data is being processed by a computer.
The primary accounting document must be drawn up at the time of the transaction, and if this is not possible, immediately after its completion.
The persons who prepared and signed these documents must ensure the timely and high-quality execution of primary accounting documents, their transfer within the established time limits for reflection in accounting, as well as the reliability of the data contained in them.
If the primary accounting documents are drawn up improperly or not drawn up at all, the organization faces the problem of proving the fact of a business transaction. In the event of disputes, other primary accounting documents, inventory reports, expert opinions, etc. can serve as indirect confirmation of the fact of a business transaction. However, obtaining such evidence is usually difficult and may not be sufficient.
It may happen that the company will have to prove the fact of the commission of a business transaction in court.
In this case, information obtained in accordance with the requirements of Article 52 of the Arbitration Procedure Code of the Russian Federation with the help of:
- written evidence (documents directly or indirectly confirming the fact of a business transaction. For example, in the absence of an invoice for the release of products to the party, an invoice signed by the buyer, documents on subsequent payment, documents on posting these products to the buyer's balance sheet can serve as indirect confirmation of the fact of shipment etc.);
- physical evidence (during the inventory, material values or funds that the organization should have as a result of an improperly executed business transaction should be identified in the presence);
- expert opinions (as a rule, such opinions are required in the absence of documents for writing off materials for production or when paying wages without properly executed work orders, etc. In this case, a specialist of the appropriate profile, invited as an expert, can confirm technologically justified norms for the consumption of materials for the production of products, the amount of work performed, the amount of labor costs, etc.);
- testimonies of witnesses [for example, if it was not the employee himself who signed the payroll sheet, but someone else, but the employee claims that he received the money on this sheet in full, then the court will not oblige the organization to pay the money again on a formal basis ( lack of a proper signature on the document)];
- explanations of the persons involved in the case (for example, if the cashier issued money against a report without a written order from the head of the organization, but subsequently his actions were approved by the head, then the absence of a signature on the cash order is undoubtedly a violation of the procedure for conducting cash transactions, but does not entail the application of penalties to the organization).
However, in any case, it must be borne in mind that, according to Article 57 of the Arbitration Procedure Code of the Russian Federation, the circumstances of the case, which, according to the law or other regulatory legal acts, must be confirmed by certain evidence, cannot be confirmed by other evidence.
The legislator determines that the requirements of the chief accountant for documenting business transactions and submitting the necessary documents and information to the accounting department are mandatory for all employees of the organization. Without the signature of the chief accountant, monetary and settlement documents, financial and credit obligations are considered invalid and should not be accepted for execution.
It is important that in case of disagreement between the head of the organization and the chief accountant on the implementation of certain business transactions, documents on them can be accepted for execution with a written order of the head of the organization, who bears full responsibility for the consequences of such operations (clauses 3, 4 article 7 of the Accounting Law).
20. Timing for the development of accounting policies
As a rule, the development of an accounting policy for a new financial year ends by the end of December of the outgoing year and is approved in the same month. It should be noted that the period for approving the accounting policy should be such that all employees of the organization who are directly affected by the provisions of the developed documents have time to familiarize themselves with them.
If the organization is just being created, then it needs to approve the accounting policy before the first publication of financial statements, but no later than 90 days from the date of state registration as a legal entity. In this case, it is considered that the company applies the accounting policy from the moment of state registration.
The working chart of accounts and other accounting policy documents must be kept by the organization for at least five years after the year in which they were used for the preparation of financial statements for the last time.

21. Change in accounting policy

According to paragraph 4 of Art. 6 of Law N 129-FZ, the accounting policy adopted by the organization is applied consistently from year to year. Changes in accounting policies can only be made:
- in cases of changes in the legislation of the Russian Federation or regulations of the bodies that regulate accounting;
- when the organization develops new methods of accounting;
- with a significant change in the conditions of its activities.
In order to ensure comparability of accounting data, changes in accounting policies should be introduced from the beginning of the financial year. At the same time, the development of accounting methods for the activities that the organization has taken up for the first time is not considered a change in accounting policy.
The organization announces changes in the accounting policy for the next reporting year in an explanatory note to the financial statements.

22. Accounting policy and financial statements

Currently, there are no uniform forms of financial statements that are required to be filled out. Sample forms, which are recommended by Order of the Ministry of Finance of Russia dated July 22, 2003 N 67n, contain only an approximate composition of the main indicators.
Thus, to reflect all significant indicators, the organization must develop its own forms of financial statements, approving them with an administrative document.
At the same time, those lines of the sample reporting forms recommended by the Ministry of Finance of Russia, which turn out to be blank, should be removed. There should be no blank lines in the reporting. This is required by paragraph 5 of the Instructions on the procedure for compiling and submitting financial statements (Order of the Ministry of Finance N 67n).
Consequently, for organizations, the balance sheet form will differ from that recommended by the Russian Ministry of Finance.

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In the survey, the design of the signature on the document is very important. Indeed, in case of violations, the document will be considered an unsigned authorized person, i.e. without legal force.

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An order is a legal act issued by the head of a state administration body (its structural subdivision), acting on the basis of unity of command in order to resolve the main and operational tasks facing this body. In some cases, it may concern a wide range of organizations and officials, regardless of subordination (Brief Dictionary of Types and Varieties of Documents, Main Archival Administration under the Council of Ministers of the USSR, VNIIDAD, Central State Archive of Ancient Acts. - M., 1974).

An order is an act of the head of a government body, a state institution, a commercial organization, containing installations that are mandatory for employees (Modern Economic Dictionary).

The order is an organizational and administrative document related to the Unified System of Organizational and Administrative Documentation (USORD), included in OK 011-93 "All-Russian Classifier of Management Documentation" (OKUD)) (class 0200000).

How to get the right to sign?

Orders are issued according to the main activity and personnel. At the enterprise, the order, as a rule, is signed by the head. Let us explain what his powers are based on.

The executive body of a legal entity embodies the will of the founders (participants), manages the current activities of the organization. At the same time, it can be either sole - the general director (or director) of the organization, or collegiate - the board (or directorate). It is in the charter of the organization that it is fixed what rights the general director and the board (if any) are vested with. The charter specifies the procedure for approval (signing) of documents that fall within the competence of the relevant executive body. Therefore, in order to deal with the right to sign orders at the enterprise, it is necessary to carefully read the charter of the enterprise.

See an example of an extract from the charter in Example 1. For the situation under consideration, the key phrase is “7.4. The General Director of the Company: ... issues orders and gives instructions that are binding on all employees of the Company. This wording means that only the general director of the organization can sign the order.

Example 1

The charter reflects the right to sign orders only by the CEO

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Example 2

Delegation of the right to sign orders on a permanent basis

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But the order can be signed by another official, and several options are also possible. We systematize them, indicating who can sign the order for the general director of the enterprise and what documents fix these powers:

Important! If the signing of a document is delegated, which is “circulated” not only within the organization, but must also be presented to third parties, then additionally the right to sign will need to be confirmed power of attorney. This usually does not apply to signing orders. More often related to letters, contracts, tax returns, etc. We will consider the topic of powers of attorney in more detail in the next issues of the journal.

Consider in more detail option number 2.1 - delegation of powers of a temporarily absent head by the charter.

Example 3

Reflection in the charter of the delegation of powers of the temporarily absent CEO

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During the absence of the General Director due to his vacation, temporary disability, business trip, his duties are performed by the Deputy General Director, who acquires the relevant rights and is responsible for the quality and timeliness of the performance of his duties.

In this case, the employee becomes acting general director, acting on the basis of the charter, and, accordingly, has all the powers of the latter, including the right to sign documents within his competence. The powers of the acting CEO to third parties (counterparties, regulatory authorities) can be proved by the following documents:

a notarized copy of the charter or an extract from it, which states who manages the legal entity in the absence of the general director;
an order appointing the relevant person to the position of Deputy General Director;
a document fixing the absence of the general director (sick leave or an order to send on a business trip, on vacation).

If the charter establishes such a procedure for fulfilling the duties of the general director, then only the official specified in the charter can be appointed acting as the absent head. In our case, this is the Deputy General Director.

Now consider option 2.2, when delegation of powers of a temporarily absent head is formalized by order(Examples 4 and 5 show examples of such orders).

In such a case, to confirm the authority of the acting duty, it will be necessary to present:

an order to perform the duties of the General Director in connection with his business trip, vacation or temporary disability;
if this order indicates F.I.O. acting, and not just his permanent position, then an order to appoint a specific person to this position will not be required;
a document certifying the absence of the CEO.

Example 4

One-time delegation of powers of the absent head

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Example 5

Delegation of powers of the absent head on a permanent basis

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But there is another exotic option, let's call it No. 3. In practice, a situation is possible when the former CEO quit, and the founders have not yet found a new one. If this situation is not provided for in the charter, then the meeting of participants (shareholders) appoints a temporary acting person. To do this, it is necessary to draw up a minutes of the meeting in which this position is temporarily transferred to a certain person. It is this document that will confirm to third parties the authority and right to sign the interim leader.

How do I get the requisite "signature"?

Now let's figure out how to issue the requisite "signature" for the identified situations of signing documents. Let's start with platitudes - we will quote the general rules for the design of this requisite in organizational and administrative documents, to which the order applies.

Document Fragment

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GOST R 6.30-2003 “Unified system of organizational and administrative documentation. Documentation Requirements »

3.21. The composition of the requisite "Signature" includes: the name of the position of the person who signed the document (full, if the document is not issued on the form of the document, and abbreviated - on the document, issued on the form); personal signature; signature decoding (initials, surname) ...

Document Fragment

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Official's signature

The composition of the signature includes: the name of the position of the person who signed the document (when using the official form, the name of the position is not indicated), personal signature and its transcript (initials and surname) ...

As we can see from the above extracts from the documents, when registering the “signature” attribute, the position of the person who signs the document (and not “for whom” he does this) is indicated. Moreover, it should be borne in mind that orders are issued on the letterhead of a non-official, but only on the letterhead of the organization. Therefore, the position is indicated briefly (i.e. without repeating the name of the organization in it).

So, if the order is signed by the general director, then the “signature” attribute will look like the one shown below in Example 6, as well as in Examples 2, 4 and 5 (we remind you that orders are not stamped).

Example 6

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If the order is signed by another official to whom this right was initially given by the charter (according to our classification, this is situation No. 1.2) or the head delegated it by order, regardless of his absence / presence (situation No. 1.1), then the position should be written in the “signature” prop. this person:

Example 6

Signature of the CEO on the order

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If, however, only the head has the right to sign the document and, among other rights and obligations, it is transferred to the one who will perform his duties for the period of absence, then the appearance of the words “acting” is appropriate. or "acting". Even if his deputy Artemenko will act as the general director of Mukhin, in situations No. 2.1, No. 2.2 and No. 3, his signature will need to be issued as follows (the personal stroke and its transcript belong to Artemenko, and the position is indicated with the note “acting general director”):

Example 6

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Example 7

Acting CEO's signature

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We have sorted out the possible options for competent behavior in various situations, based on the existing design rules. Now let's make an important caveat. All of the above quotes with the rules for designing the requisite "signature" are advisory in nature, therefore we advise readers to reflect the procedure for issuing the requisite “signature” in the Instructions for Record Keeping of your organization, which may be the same as above. In this case, the registration of the "signature" attribute will be "legalized" for your organization.

The situation is completely different in the case when the head (say, Ivanov) suddenly went on a business trip, fell ill or went on another vacation, while the delegation of the right to sign documents in the organization remained unformed. Well, familiar situation?

And here everyone contrives as he can. The most common options for signing documents are:

indicate the position and its transcript, as with the general director, and try to fake his personal stroke or put the facsimile left in the office (GSDOU, GOST R 6.30 2003 and Guidelines for the development of instructions for office work in the federal executive authorities contain a requirement that the props " signature "included a personal signature. And it can be handwritten, electronic or facsimile. Whether to put a facsimile on an order is up to you. We only note that the use of a facsimile in an organization should be provided for by organizational and administrative documents, and even if you decide to put a facsimile to an order, then evaluate all the risks that your organization is exposed to if it is necessary to prove the legitimacy of such a document in court.By the way, if a document is signed that is sent to a third-party organization, then for its legal force, an agreement between the parties on the admissibility of signing such documents must also be drawn up by fax e);
change the signatory, while putting a slash, the preposition "for" or the familiar abbreviation "acting" before the name of the position of General Director Ivanov, then another person (for example, Komarov) puts his personal stroke and indicates his initials with a surname (see Examples 8 and 9). Any of these options will be wrong if other persons do not have the authority to sign documents instead of the CEO.

Example 8

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Example 9

Wrong version of the requisite "signature"

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Example 10

Wrong version of the requisite "signature"

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Example 11

Wrong version of the requisite "signature"

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It also happens that a draft document has already been signed by the other party (for example, an agreement) or a draft order has gone through a long and complicated agreement, having collected many visas, and on this document in the requisite "signature" the position of the absent CEO has already been imprinted. Is it possible to somehow sign this particular paper without creating another document, if another present official has the right to sign it? Consider the available recommendations:

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GSDOU (approved by the Board of the Main Archive of the USSR on April 27, 1988, order of the Main Archive of the USSR of May 25, 1988 No. 33)

If there is no official whose signature is prepared on the draft document, then the document is signed by the person performing his duties or his deputy. At the same time, the actual position of the person who signed the document and his last name must be indicated (corrections can be made in ink or typewritten, for example: “acting”, “deputy”). It is not allowed to sign documents with the preposition "for" or putting a slash before the title of the position.

GOST R 6.30-2003 does not contain explanations on how the requisite "signature" is drawn up on the draft document in the absence of the general director, when his signature has already been prepared. It is only indicated that the document can be signed by an acting official indicating his actual position and surname. At the same time, it is not allowed to put the preposition "For", the handwritten inscription "Deputy." or a slash before the job title.

It remains for us to be guided by the recommendations of the GSDOU (in full - "State system of documentary support for management. Basic provisions. General requirements for documents and services of documentary support") and Methodological recommendations for the development of instructions for office work in federal executive bodies.

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It is not allowed to sign documents with the preposition "For" or putting a slash before the title of the position. If there is no official whose signature is drawn up on the draft document, the document is signed by the deputy head, who has the right to sign documents for the head, or another official who has the right to sign in accordance with the order on the distribution of duties, while indicating the actual position of the person who signed the document , and his last name. Corrections to the prepared document may be made by hand by the person signing the document.

When signing a document by a person, in accordance with the order of the acting head of the temporarily absent head (vacation, illness, business trip), the signature is drawn up as follows:

But in order to make the above requirements normative specifically for your organization, they must also be fixed in the Instructions for Record Keeping of your organization. It is advisable to add to the Instructions a clear example of the design of a signature in this case:

In this example, the postscript "Acting" before the phrase "General Director" and full name. the person actually signing the order (“A.K. Murashkin”) can be done by hand or typewritten, if this can be done technically.

The second option is to indicate the position with the addition "Deputy." before the phrase "General Director" - is possible if the deputy has the right to sign such documents.

In any case, before reflecting these subtleties of registration in the Instructions for Office Work, they should be agreed, including with the head of the organization. As arguments, you can quote from the documents collected in this article. At the same time, I would like to warn the employees of office management services against abuse when registering the requisite “signature”, i.e. minimize "subscripts". And you definitely need to abandon the slash and the preposition “for” before the position, because such design options are erroneous and will make you doubt the legal force of the document “signed with such difficulty”.

Footnotes

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This document is necessary for every organization due to the requirements of accounting legislation. In this article you will find a sample order for the right to sign documents, learn about the nuances of its execution, as well as in which cases you need to draw up a power of attorney.

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

The choice between two regulatory sources depends on the goals pursued by the manager: if it is assumed that it will be necessary to sign internal corporate documentation, then the best solution is to issue an order. If you plan to sign and transfer papers outside the company (for example, cover letters for the shipment of goods or invoices), then it is preferable to choose a power of attorney. For reasons of security and protection of trade secrets, many are afraid to transfer such serious powers to third parties who are not employees of the company, so the practice with orders is the most common. However, in cases where the manager intends to entrust the employee with a number of small tasks and is not ready to give him the right to sign in the global sense, then he can also issue a power of attorney for him.

However, in both acts it is necessary to indicate: personal data of the authorized person; the names of the papers that it can sign. Also, in both cases, the head of the company should certify the sample signature of the authorized person, which must be affixed in a separate column of the form.

Sample order for granting the right to sign

The head may provide the chief accountant, his deputy or other employee acting as the head of tax, financial and legal papers with the opportunity to sign. An order for the right to sign primary documents can be issued in free form, since the current legislation does not establish a unified form. However, according to the established practice of document management, the form should indicate:

the name of the company, its details;
details of the form (number and date);
legal basis for the transfer of the right to sign (arts. 7 and 9 Federal Law No. 402-FZ of 06.12.2011 "On Accounting");
Full name and position of employees to whom the right to sign is transferred;
a list of documents that a person will be entitled to sign for the head;
sample painting of the authorized person and director.

Sample order on the right to sign invoices

By the same principle, it is possible to transfer the possibility of signing not only primary, but also financial documents. However, such operations entail an increased responsibility of the employee, since they can cause serious damage to the organization. It is necessary that the employee has sufficient qualifications and that the new powers correspond to his job description.

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