The authority to appoint Chief Accountant in a Joint Stock Company is determined as follows:
First, in Clause 2, Article 50 Accounting Law 2015 stipulated as follows:
Responsibilities of the legal representative of the accounting unit
...
2. Arrange someone to act as chief accountant or decide to hire services to act as chief accountant according to the provisions of this Law; In cases where specialized laws have different provisions, the provisions of specialized laws shall comply.
According to this regulation, the legal representative of the Joint Stock Company is responsible for arranging a person to act as Chief Accountant; Unless specialized laws have other provisions, the specialized laws shall comply with the provisions of specialized laws.
Second, at Point i, Clause 2, Article 153 Enterprise Law 2020 and Point dd, Clause 3, Article 162 Enterprise Law 2020 regulations:
Article 153. Board of Directors
...
2. The Board of Directors has the following rights and obligations:
...
i) Election, dismissal, dismissal of the Chairman of the Board of Directors; appoint, dismiss, sign contracts, terminate contracts with the Director or General Director and other important managers as prescribed by the company's Charter; decide on salaries, remunerations, bonuses and other benefits of those managers; appoint authorized representatives to participate in the Board of Members or General Meeting of Shareholders in other companies, and decide on the remuneration and other benefits of those people;
...
Article 162. Director and General Director of the company
...
3. The Director or General Director has the following rights and obligations:
...
d) Appoint, dismiss, and dismiss management positions in the company, except for positions under the authority of the Board of Directors;
...
From the above regulations, that means that in principle, if the Charter of the Joint Stock Company has no other provisions, the appointment of Chief Accountant does not fall under the authority of the Board of Directors but will fall under the authority of the Director/Director. General Director of the company.
And in this case, there is no need to meet the Board of Directors to appoint (unless your Company's Charter has any additional provisions that are different from current corporate law).
.jpg "Liên hệ")
