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Art. 48.
- (1)
- The chief accountant shall organise the financial activity, the internal financial control and the accountancy of the enterprise.
- (2)
- The chief accountant reports directly to the executive manager of the enterprise.
- (3)
- The chief accountant signs the payment documents and the accounting reports.
- (4)
- 36 When the chief accountant leaves his job, a document of acceptance and delivery shall be prepared as to the synchronised ledgers of analytical and synthetic accounting, and a list of all primary accounting documents not posted should be made.
- (5)
- 37 The chief accountant position can be taken by a person who has a university level economics education.
Art. 49.
In enterprises where the position of chief accountant does not exist, the respective rights and responsibilities are assigned to the person who actually performs this function.
Art. 50.
The enterprises may assign the performance of accounting functions to external natural and legal persons on a contractual basis.
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