Is the director of a two-member limited liability company the person who dismisses the chief accountant?
The director is the person who dismisses the chief accountant of a two-member limited liability company, right? According to the provisions at Point dd, Clause 2, Article 55 of the Law on Enterprises 2020, there are regulations on the board of members as follows:
"Council members
1. The Board of Members is the company's highest decision-making body, including all company members who are individuals and authorized representatives of company members who are organizations. The company's charter stipulates the meeting of the Board of members, but it must meet at least once a year.
2. The Board of members has the following rights and obligations:
a) Decide on the company's development strategy and annual business plan;
b) Decide to increase or decrease charter capital, decide when and how to mobilize additional capital; decision to issue bonds;
c) Decide on investment and development projects of the company; solutions for market development, marketing and technology transfer;
d) Approve loan, loan, asset sale contracts and other contracts prescribed by the company charter with a value of 50% or more of the total asset value recorded in the financial report at the time of announcement of the company or a ratio or other value smaller than that specified in the company's charter;
d) Election, dismissal, dismissal of the Chairman of the Board of Members; decide to appoint, dismiss, dismiss, sign and terminate contracts with the Director or General Director, Chief Accountant, Controller and other managers specified in the company's Charter;
e) Decide on salary, remuneration, bonus and other benefits for the Chairman of the Board of Members, Director or General Director, Chief Accountant and other managers specified in the company's Charter;
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According to the above regulations, the authority to dismiss the chief accountant in a limited liability company with two or more members belongs to the Board of Members.
Thus, the director of a limited liability company with two or more members cannot directly dismiss the chief accountant position in this case.