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Ministry of Justice

Republic of Tajikistan 

 On June 8, 2015 No. 461


of May 30, 2015 No. 359

About the Standard job description of the chief accountant

According to Article 11 of the Law of the Republic of Tajikistan "About financial accounting and the financial reporting" and for the purpose of regulation of financial accounting and the financial reporting in the Republic of Tajikistan and increase in the status of the chief accountant, the Government of the Republic of Tajikistan DECIDES:

1. Approve the Standard job description of the chief accountant it (is applied).

2. To the organizations and other business entities, irrespective of patterns of ownership and departmental subordination to provide observance of requirements of this Instruction.

3. To the Ministry of Finance of the Republic of Tajikistan to take adequate measures for bringing the Standard job description of the chief accountant to the organizations and other business entities.

Prime Minister of the Republic of Tajikistan

Emomalii Rahmon

Approved by the Order of the Government of the Republic of Tajikistan of May 30, 2015 No. 359

Standard job description of the chief accountant

1. General provisions

1. This Instruction is developed according to Article 11 of the Law of the Republic of Tajikistan "About financial accounting and the financial reporting" and is intended for the heads of accounting service (further - the chief accountants) state bodies, the companies, organizations and other organizations (further - the organization) keeping financial accounting and constituting the finished accounting records and also on chief accountants of centralized accounts departments.

2. The chief accountants according to the procedure, established by the representative state body provide the organization of financial accounting on the organizations and exercise control of rational and economical use of material, labor and financial resources, safety of property of the organizations.

3. The chief accountants of the state organizations are appointed to position and dismissed by the owner in coordination with financial body.

Position assignment and dismissal of chief accountants of joint-stock companies and public organizations is made according to the procedure, established by their charters.

Accounts departments of the organizations is separate structural division and shall not be part of any other division.

4. The chief accountant submits directly to the head of the organization.

5. To position of the chief accountant of central office of executive body of the government, the financial organizations, state and joint-stock organizations, share of the state in the authorized capital who are constituted by more than a half persons having are designated:

- the higher economic education;

- length of service as at least 5 years.

6. To positions of chief accountants of the subjects of public interest established by the Order of the Government of the Republic of Tajikistan of April 3, 2012 No. 154, designate persons having the certificate of the professional accountant.

7. The monthly official pay rate of the chief accountants having the certificate of the professional accountant is established in the amount of 85 percent of monthly official pay rate of the head of the organization (in the absence of position of the deputy manager by financial part) or 90 percent of monthly official pay rate of the deputy manager on financial part. In state-financed organizations of public sector the official pay rate of chief accountants is established according to the operating regulatory legal acts.

8. The rights, obligations and procedure for position assignment of chief accountants of banks, credit and microfinancial institutions shall correspond with the requirements established by National Bank of Tajikistan.

9. In case of release of the chief accountant from position, documents are transferred to again appointed chief accountant (in case of its absence - to the worker, appointed the relevant decision). At the same time the educated commission checks financial accounting condition, reliability of the reporting and the relevant statement which affirms the head the organization is drawn up and the copy of the act is transferred to concerned parties.

10. The obligations connected with the direct material pecuniary liability cannot be assigned to the chief accountant. He is forbidden to cash directly checks and other documents money and inventory items for the organizations.

11. For the period of absence of the chief accountant (business trip, leave, disease, etc.) of the right and obligation of the chief accountant pass to his deputy, and in the absence of his deputy, according to the order of the director it is assigned to other responsible person of accounts department of the organizations.

12. The chief accountant for the workers subordinated to him establishes job responsibilities each worker knew circle of the obligations and bore responsibility for their accomplishment. Employees of other structural divisions and subordinated divisions connected with financial accounting concerning the organization and accounting submit to the chief accountant.

13. Requirements of the chief accountant regarding procedure for registration of transactions and submission to accounts department of necessary documents and data are obligatory for all structural divisions and other subordinated structures of the organizations.

Divisions and services of the organizations:

- bear complete responsibility for legality of the made transactions and correctness of their registration;

- documents, necessary for financial accounting and control, - orders, resolutions, orders, and also agreements, agreements, estimates, standard rates and other materials shall transfer timely to accounts department or in electronic and computer the center for information processing;

- for reflection in the financial accounting and the financial reporting, for unauthenticity containing in documents of data and also for creation of the documents reflecting illegal transactions, responsibility the officials who constituted and signatory these documents bear for untimely, substandard execution and creation of documents, delay of their transfer. The list of officials to whom the obligation of creation of source documents is assigned and which are granted right to sign is approved with the chief accountant.

14. The contracts and agreements signed by the organization on obtaining or leave of inventory items and on performance of works and services and also orders about establishment to workers of official pay rates, salary supplements and about awarding are approved previously with the chief accountant.


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