In the course of the work of any organization, a change of head may occur, and new director faces a number of problems. One of these problems is notification of a change in the head of the company.

In this article you will find information on how to correctly compose this letter, to whom it should be sent and what should be indicated in it.

What is this document?

The reasons for changing the leader can be completely different:

• Director's wish.
• Loss of trust in the leader.
• His death.

In such cases, it is customary to write an information letter about the change CEO LLC and send it out legal entities cooperating with the company and some institutions.

To the tax office

It is worth writing and sending out such a document only after the fact of the dismissal of the old director and the entry into office of the new one is already fixed in the Unified state register legal entities(). Prior to this, the decision to change the head has no legal force, and there is no point in writing such a paper.

An official letter should be immediately sent to the tax office. It is required by law. To do this, you need to use a special . No other documents are required, only this application.

The procedure for filling it out is as follows:

• On the title page you will need to indicate the full name of the organization, its TIN and.
• first page Lista K must be done in duplicate. On the first one, only the first and second sections are filled. They give information about the old director. The second copy refers to the new leader. The third section is filled out on this sheet.
• On the sheet P information about the person who will provide the application to the tax service is given. It could be new leader company or its representative. In the second case, you need notarised power of attorney.

Remember that such a letter should be sent to the tax office only when it is notarized. To do this, the new general director needs to apply to a notary public to have his signature certified.

The step-by-step process of filling out the P14001 application is disassembled in the following video:

Banks and counterparties

To notify counterparties and banks servicing the company's settlement accounts, the letter is written in free form. Banks must be informed within three working banking days. Otherwise, the company will be fined.

Writing a letter to counterparties is not legally binding, but in order to be safe, it is better to inform them, especially if the director was. This is a kind of good manners in the business world.

Although the information letter about the change of the head has a free form, the business style, of course, must be followed:

• The document must be written on behalf of the new head of the company. At the end should be his signature, certified by a notary.
• You don't need to go into details about the reason for the change of the old director, if you don't want to spread unnecessary rumors about the company. Here you can limit yourself to a short phrase. For example, "removed from office due to loss of confidence." If desired, the reason for leaving can not be indicated at all. In fact, apart from the fact of the removal of the old leader and the appointment of a new one, nothing else needs to be indicated. All other information is given in the appendix.

A copy should be attached to the document, on which it was decided to remove the previous director from office and appoint a new one. You also need to attach decisions on dismissal and appointment to the position. From the details, it is enough to indicate the full name of the organization and the e-mail address.

Conclusion

Thus, this letter is mandatory for information purposes only tax office and banks. Moreover, you need to send it after fixing the fact of a change of head in the Unified State Register and certifying the signature of the new director with a notary.

Whether to notify counterparties or not is a personal matter for the new head of the company, but in order to maintain good partnerships and to avoid embarrassing situations in the future, they are also better informed.

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We inform our IFTS

Note

Changing a bank card

The period during which the organization must inform the bank about the change of the head (for the purpose of issuing a new card) is not regulated. Often, banks require, in addition to the protocol (decision) and passport of the new director, to provide them with an extract from the Unified State Register of Legal Entities, in which he appears. And here you really want it - you don’t want it, but you have to get an extract.

Notification of the bank about the change of the general director

The annoying thing is that until a new card is issued, you will not be able to make any payments through the bank.

We notify counterparties

From this article you will learn how to change the director yourself without resorting to the services law firms. We will consider the most popular option for changing the head - changing the general director using the example of a company with limited liability, but it is worth mentioning that the presented procedure for amending the Unified State Register of Legal Entities in connection with the change of the sole executive body is also relevant for legal entities with a different organizational and legal form.

To prepare a package of documents for changing the director of an LLC, we will need:

1. Passport details of the new director;

2. TIN of the new director (if any);

3. TIN of the old director (if any).

To change the director of an LLC, we will need to submit the following documents to the tax authority:

Extension of powers of the general director for the bank

Application for amendments to the information about the legal entity contained in the Unified State Register of Legal Entities, certified by a notary (Р14001);

2. Decision (minutes) on the appointment of a new general director of the LLC (optional).

Necessary documents for a notary when changing the director of an LLC:

1. Extract from the Unified State Register of Legal Entities (fresh);

2. Charter of the company;

3. Certificate of OGRN;

4. Certificate of TIN;

5. Decision (minutes) on the change of director.

Attention!

- As a rule, the originals of the above documents are more than enough. You can clarify the list of documents required to change the director of an LLC directly from your notary.

- Before going to the notary, be sure to order an extract from the Unified State Register of Legal Entities. How to order an extract from the Unified State Register of Legal Entities yourself, read the article Obtaining an extract from the Unified State Register of Legal Entities or EGRIP.

Change of director step by step instructions 2018:

1. We are preparing a protocol on the change of the director of the LLC. If there is only one participant, then a decision is prepared accordingly to change the director of the LLC.

— Protocol on the change of director sample

— Decision to change the director sample

Attention!

The law does not provide for the mandatory provision of a protocol or a decision to change the head of an organization during state registration of these changes. Usually, a notarized application in the form P14001 is sufficient. In particular, the Moscow Tax Service does not require a protocol or decision when changing the director of an LLC, inspections in other regions should not request them either, but this often happens, so it is recommended to have the original of this document with you.

A possible reason for this requirement is a reason to collect a fine from the applicant in case of violation of the deadlines for filing an application. Application P14001 for the change of director must be submitted no later than 3 days from the date of the relevant decision. Thus, the date on the protocol or decision at the time of filing documents for state registration should be up to date. In case of violation of the deadline for filing an application official faces a fine of Rs. (Part 3, Article 14.25 of the Code of Administrative Offenses of the Russian Federation).

2. Download the current application form for making changes to the information about the legal entity contained in the Unified State Register of Legal Entities - download form P14001 in Excel format and fill it out. A sample change of director of LLC 2018 in the form P14001 with explanations will help you with this. To view a sample, you will need free program to read PDF files, latest version which can be downloaded from the official website of Adobe Reader.

Attention!

- In the case of filling out the application form manually - filling out is done with a pen with black ink in capital block letters. Filling using software must be in capital letters in 18 point Courier New font.

– The original or copy of the TIN is not required when submitting documents for state registration of a change of director. However, if you have a TIN, it is mandatory to indicate it in the application; incorrect indication or its absence may result in a refusal to register! If the manager did not receive a TIN, leave the TIN field blank. To find out the availability and number of the TIN according to the passport data, use the service of the Federal Tax Service - Find out your TIN.

— Two-sided printing documents submitted to the registration authority is prohibited.

- Before submitting for state registration in the corresponding line of sheet P of application P14001, the applicant (the new general director of LLC) puts his signature, the authenticity of which must be certified by a notary. Fields Full name and the signature of the applicant are filled out only by hand with a black ink pen and only in the presence of a notary. An application in the form P14001 is stitched by a notary.

— The presence of LLC participants at the notary and the tax office is not required.

- From May 05, 2014, if an application is submitted by a trustee, a notarized power of attorney is required (Federal Law N 129-FZ, Chapter III, Art. 9, item 1, second paragraph).

- Behind state registration changes in the Unified State Register of Legal Entities in the form P14001, no state duty is charged.

Information required when filling out the P14001 form:

— Find out your / someone else's TIN by passport

- Find out the postal code by address

— Codes of subjects of the Russian Federation

— Abbreviations of names of address objects

— Codes of types of documents

— Codes of types of activity OKVED

3. The new director of the LLC goes to the notary to certify his signature on the application P14001, taking his passport with him and required package LLC documents, which was mentioned above.

4. Next, the new director of the LLC goes to the tax office, taking his passport with him, and submits an application P14001 - 1 piece, a decision (protocol) on the appointment of a new director of the LLC - 1 piece. to the inspector at the registration window, after which he receives a receipt with the inspector's mark for receiving the documents submitted by the applicant to the registration authority.

You can track the readiness of documents using the service "Information about legal entities and individual entrepreneurs in respect of which documents for state registration have been submitted.

5. A week later (5 working days), the new director of the LLC goes with a passport and a receipt to the tax office and receives an entry sheet from the unified state register of legal entities (EGRLE entry sheet), indicating a change in the general director of the LLC.

Attention!

- Instead of a certificate of registration of changes in the Unified State Register of Legal Entities, a record sheet of the Unified State Register of Legal Entities is now issued (Order of the Federal Tax Service of November 13, 2012 N ММВ-7-6 / [email protected]), an extract from the Unified State Register of Legal Entities is no longer issued (Order of the Ministry of Finance of Russia dated December 26, 2013 N 139n). How to order an extract from the Unified State Register of Legal Entities yourself, read the article Obtaining an extract from the Unified State Register of Legal Entities or EGRIP.

- After receiving an entry in the tax sheet of the Unified State Register of Legal Entities, it is necessary to notify the bank about the change of the director of the LLC.

— New form P14001 download

— Filling out the form P14001 change of director download sample filling

– Protocol for changing the director of an LLC sample download

- Decision to change the director of LLC sample download

– Amendments to the Unified State Register of Legal Entities in the form R14001 filling samples

- Official requirements for filling out an application in the form P14001

Prepare a set of documents for the change of director in the form P14001 online

Do you want to make changes to the Unified State Register of Legal Entities, but do not want to understand the intricacies of filling out the P14001 form and are afraid to be refused? Use the online document processing service that will help you prepare documents for registration of changes without errors! Our lawyers will check the prepared documents and give the necessary advice and answers to any question.

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Who to notify when changing the head of the organization

We inform our IFTS

Up-to-date information about the head of the organization must be contained in the Unified State Register of Legal Entities (Subparagraph "l" of clause

Information letter on the change of CEO - sample

Attention! There is no need to pay a state duty for entering information about a new director into the Unified State Register of Legal Entities.

If desired, a copy of the protocol can be attached to the application. general meeting shareholders or the board of directors (participants) or the decision of the sole participant to elect a new leader (Clause 1, Article 40 federal law dated 08.02.1998 N 14-FZ; pp. 3, 4 tbsp. 69 of the Federal Law of December 26, 1995 N 208-FZ; Art. 275, paragraph 2 of Art. 278 of the Labor Code of the Russian Federation).
An application can be submitted (Clause 1, 3, Article 9 of Law N 129-FZ):
(or) personally. In this case, the inspector must immediately issue a receipt for receipt of the document (sheet M of form N P14001);
(or) by mail valuable letter with a description of the attachment. Then the inspection must send you this receipt, together with a notification of receipt, no later than the working day following the day the documents were received.
3 working days are allotted for filing an application from the moment a new leader takes office (Clause 5, Article 5 of Law N 129-FZ). The director acquires powers from the moment of his election (appointment) by the general meeting of shareholders (participants) or the board of directors, or sole member. That is, the 3-day period must be counted from the day following the day:
(or) by which the minutes of the meeting or the decision are dated;
(or) which is designated as the day the new leader takes office.

If the manager does not submit an application in the form N P14001 to the tax office within 3 days from the date of taking office, he may be fined 5,000 rubles. (Part 3, Article 14.25 of the Code of Administrative Offenses of the Russian Federation). Although for the first time the tax authorities can simply issue a warning. True, there will be no punishment if more than 2 months have passed since the expiration of the allotted 3-day period (Part 1, Article 4.5 of the Code of Administrative Offenses of the Russian Federation).

The IFTS must register the changes and make an appropriate entry in the Unified State Register of Legal Entities within 5 working days from the date of receipt of the documents (Clause 1, Article 8, Clause 3, Article 18 of Law N 129-FZ). In order to make sure that the changes have been made, after this period it does not interfere with contacting your inspection office for an extract from the Unified State Register of Legal Entities, since it is issued free of charge (Clause 2, Article 6, Clause 2, Article 7 of Law N 129-FZ; clause 20, clause "b" clause 22 of the Rules). This paper may come in very handy later on.

Note
Although the emergence or termination of the powers of the head is in no way connected with the fact that information about him is entered into the Unified State Register of Legal Entities (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of February 14, 2006 N 12049/05), tax authorities sometimes refuse to accept documents from the organization (in particular, tax reporting) signed by the new head , data on which is not in the Unified Register.

Almost all of the above is also true for cases where the director:
- changed the surname (first name, patronymic);
- received a new general passport (for example, upon reaching the age of 45 (Clause 7 of the Regulations on the Passport of a Citizen of the Russian Federation)).

Changing a bank card

Usually it is the head of the company who has the right of the first signature on payment documents. Therefore, when changing the head, you will have to contact your servicing bank to replace the sample signature card(Clause 7.14 of Instructions of the Bank of Russia dated September 14, 2006 N 28-I).
The period during which the organization must inform the bank about the change of the head (for the purpose of issuing a new card) is not regulated. Often, banks require, in addition to the protocol (decision) and passport of the new director, to provide them with an extract from the Unified State Register of Legal Entities, in which he appears. And here you really want it - you don’t want it, but you have to get an extract. The annoying thing is that until a new card is issued, you will not be able to make any payments through the bank.

Attention! Notify of change of director off-budget funds(PFR, FSS RF, TFOMS) and statistical authorities you do not have to. This will be done by your inspection (Clause 19 of the Rules, approved by Decree of the Government of the Russian Federation of June 19, 2002 N 438).

Keep in mind one more circumstance. Until you have submitted a new card to the bank along with documents confirming the authority of the new director, the bank must execute settlement documents issued in accordance with the current card (Clause 1 of Article 847 of the Civil Code of the Russian Federation; clauses 4.1, 7.14 of the Bank's Instructions Russia dated September 14, 2006 N 28-I).
Therefore, if you have suspicions that during the period of issuing a new card, the former director of the payments signed by him is able to withdraw or transfer money somewhere from your company's account, take action. Immediately write an official letter to the head of the bank with a convincing request not to carry out transactions on payment documents signed by the former director. This letter must be signed by the new director, attach a copy of the protocol (decision) on his appointment to the letter.
True, the bank may ignore your request. Moreover, if the bank executes the payment orders of the former director and the company loses its money, you will not be able to present any claims to the bank. After all, he acted according to his instructions.

We notify counterparties

Often, contracts with business partners contain a clause obliging the parties to inform each other of any changes in the company's data, including a change in full name. director. In this case, fax or e-mail the appropriate Announcement. But even if there is no such clause in the contracts with one of the partners, it would still be useful to notify them of the change. So that they are not surprised when they see your full name in the documents received from you (for example, invoices). and signature of the new director.

In conclusion, I would like to wish accountants: even if you have to face a change of director, let it happen, at least not at the junction of reporting periods, when the deadlines for paying the necessary payments are approaching.

What threatens not to notify the servicing bank about making changes to the company's constituent documents?

Thus, the Federal Tax Service, in its letter N AS-4-2 / ​​22130 dated 12/23/2011, brought information to the tax inspectorates of the Russian Federation “On the procedure for providing banks with information about firms that are not available at their place of registration”. The innovation is connected with the execution of Federal Law No. 115, which provides for the obligation credit institutions identify their customers and systematically update information about them. In general, in the bank account agreement concluded between the client and the bank, there is a provision that the client must provide updated information about the changes made to the constituent documents of the company; however, it is rare for anyone to fulfill this duty.

Letter of change of CEO

2 tbsp. 450 of the Civil Code of the Russian Federation determines the procedure for terminating a bank account agreement, which can be terminated by a court decision of one of the parties in case of a material breach of the terms of the agreement. Thus, failure to provide the changed data contained in the Unified State Register is a significant violation of the bank account agreement on the part of the client. As shows arbitrage practice recent years, the bank has the right to terminate the bank account agreement with its client due to failure to provide an updated package of documents.

What threatens the non-submission of the registered package of documents to the servicing bank?

Of course, follow all the new changes in founding documents banks will not be firms, but there will be particular interest in registering changes regarding the change of legal address, since this information is provided to the bank by tax inspectorates.

How will tax inspectorates find out about the absence of a company at its registered address?

Letter N AS-4-2 / ​​22130 does not spell out the rules for the work of tax inspectorates in identifying cases of absence of organizations at a legal address, but it can be assumed that the main factor in the absence of an enterprise at a legal address will be notifications marked “absence of an addressee at a specified address” and carried out changes regarding the address of the location of the company.

What happens if the organization registered the changes, but did not notify the servicing credit organization about this?

Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 1307/10 dated April 27, 2010 establishes the right of a bank to terminate an agreement with a legal entity on the basis of failure to provide information to the address of the company's location.

Letter of change of CEO (sample)

The CEO is the representative of the company in relations with government bodies, employees and partners. If another person is elected to this position, the face of the company also changes, so those with whom the company builds relationships should be notified of this fact. To do this, the partner is sent a letter about the change of CEO, a sample of which you can find in this article.

When and how does a CEO change take place?

The appointment of a new leader may be due to both predetermined reasons and unforeseen circumstances.

Cases when the powers to manage the company are removed from the director, as a rule, are provided for by the charter of the LLC. Among them:

• expiration of the term for which the director was appointed;
• the will of the director himself;
• common decision of the parties;
• death of the person who was the director;
• election of a new director.

These grounds are independent and do not depend on the effectiveness of the leader. The latter is a special circumstance that is subject to assessment by other LLC management bodies and business owners. The grounds for changing the director in this case coincide with the grounds for dismissal at the initiative of the employer, provided for by the Labor Code of the Russian Federation (part 1 of article 81 of the Labor Code of the Russian Federation). In particular, the participants of the company may decide to change the general director if he:

• systematically violates his labor duties (clause 5, article 81 of the Labor Code of the Russian Federation);
• violated trade secret(clause "c" clause 6 of article 81 of the Labor Code of the Russian Federation);
• committed actions that give grounds for the loss of confidence in him (clause 7 of article 81 of the Labor Code of the Russian Federation);
• made a decision that caused damage to society (clause 9, article 81 of the Labor Code of the Russian Federation).

These are just examples of the actions of the director, which may be followed by his change. The general director is first and foremost an employee of the company, so his disdain for his job responsibilities can be the basis for hiring a new employee for this position.

The re-election of the general director is formalized by the decision of the general meeting of the participants of the company or the board of directors, depending on who the general director is elected in this company, or by the sole decision of the sole founder.

This change is registered with the tax authority by filing an application P14001. After registering the change of director, the bank and counterparties must be notified of this fact.

Notification of the bank about the change of director

It is the duty of the company to inform the bank servicing the company that the director has changed, because the former general director had the authority to sign payment documents on behalf of the LLC, to act with in cash and company accounts. To serve the organization, the bank is obliged to identify the client, and for this he must make sure that the representative of the client has the authority to act on behalf of the latter.

Therefore, immediately after registering changes in the register of legal entities, the company should send a notification letter to the bank with a message about the change of director, but it is better for the new director to personally visit the bank in order to issue a signature sample card and confirm their right to act in relations with the bank on behalf of the LLC .

The bank must submit:

• decision to change the director;
• extract from the register of legal entities;
• passport of the new leader;
• order for his appointment.

Letter to the counterparty about the change of CEO

Notification of changes in the firm's partners is rather a rule of business etiquette. The law does not establish such an obligation of the organization.

business sense of this notice is that the CEO:

• entitled to enter contractual relationship with other organizations on behalf of the LLC, has the right to sign contracts and related documents;
• is the "face of the company" and represents it in relations with government agencies and counterparties, including being responsible for maintaining it business reputation;
• conducts business correspondence on behalf of the LLC, accepts claims from counterparty organizations, etc.

Since such a letter is not mandatory, there are no requirements for its form. The notice is drawn up in a free form, taking into account the rules of business correspondence.

The letter usually contains:

• an appeal to the head of the counterparty organization indicating his last name, first name and patronymic;
• the actual message that the company has changed its CEO;
• at the request of the author of the letter - the grounds for such a change;
• the date of termination of the powers of the former director and the entry into office of the new director;
• as an application - the decision to change the director.

Download letter on change of CEO

When management changes in an organization, it is necessary to report what is happening to the tax office. How it is compiled, what terms are established by the legislation, how to send a document - you will find answers to such questions in our consultation.

The legislative framework

Why you need to report

Another reason why it is necessary to inform about the change of the chief employee in the IFTS is the administrative responsibility for non-compliance with this requirement. And in order to prevent all possible troubles, you need to send in a timely manner notice of change of director company, on the basis of which the inspectors will make the necessary adjustments to the Unified State Register of Legal Entities.

When to report

The current domestic legislation obliges firms to report a change in their management to the inspectorate at the place of registration no later than three working days from the moment when new employee took up duties. Moreover, both the new and the previous chapter have the right to submit documentation.

In case of non-compliance notice period for change of director The following sanctions apply to a legal entity:

• a warning (if the tax authorities do not consider the violation to be serious);
• a fine of 5000 rubles. (with a significant deviation from the mentioned period).

A similar punishment is provided for cases of submission of false information. Despite the fact that difficulties may arise if the notice is filled out incorrectly.

How to fill

The document in question contains a request to amend the register of the new director. Notification Form has the number P14001. It was established by order of the Federal Tax Service No. MMV-7-6-25 and is designed to read information by machine. Therefore, it is important to know some of the nuances:

• the form is filled out by hand in block letters;
• black ink is used to write data;
• errors or corrections are not allowed;
• spaces are required between words;
• if you need to transfer a word, no signs are put;
• when a word starts on a new line, and the previous one fits completely into the previous one, leave an empty cell (the computer will take it as a space).

Now about how to fill in the sections Director's resignation letter (sample) can be found below).

1. Title page. Enter the full name of the company, legal form, TIN and PSRN. Addresses are indicated in full accordance with KLADR. In the cell "Application submitted" put the number 1 - due to changes in information about the legal entity.
2. Sheet K - contains information about a person who has the right to act on behalf of the enterprise without a power of attorney. The page is filled in for the new and previous manager. In the section "Reason for changing information" you need to put the numbers 2 or 1, respectively - termination of authority / assignment of duties.
3. Sheet P - reflects information about the person who presented the notification. Information about it is carefully entered into sheets P2 and P3. Also mark the option of obtaining confirmation from the tax authority.

The notice must be certified by a notary to confirm authenticity and give legal significance.

Keep in mind: blank pages are not sent. And it is desirable to attach the minutes of the general meeting or the decision of the participants in order to speed up the registration process.

How to apply

The rules of the tax service regulations state that an application for changing the general director can be submitted to the IFTS in different ways:

• personally to the office of the tax inspectorate (can be done by the previous or new head (you will need to issue a power of attorney), as well as a notary);
• through Multifunctional Center;
• by Russian mail (it is desirable to declare the value and make an inventory of the attachment);
• in in electronic format through the website of the Federal Tax Service, using a special service, or using a single portal of public services;
• through a notary who certified the signature on the notification (for the procedure for submitting documents, see Article 86.3 of the Fundamentals of Legislation on Notaries).

After submitting the documentation, the applicant is issued a receipt containing a list of the submitted materials and the date of the response. Within five working days, the inspectorate makes the necessary changes, and at the end of the procedure, issues a record sheet for the Unified State Register of Legal Entities. It officially confirms the fact of registration of a new leader.

How to get the

Issuance procedure CEO change notices depends on how you submitted the documentation (see table).

Who else to report

The CEO is a person interacting with current accounts, so when changing management, you need to notify the banking institution about this. You will need to change the card, access key to accounts, etc. Bankers will require a number of documents, among which a USRLE sheet is required. Report changes to Pension Fund, FSS or medical insurance is not necessary.

In the registration procedure, it is important to be able to correctly draw up all the documents. Including and notice of change of CEO. Considering the considered recommendations and following our instructions, you can safely complete all the formalities.

In the process of activities of organizations, enterprises and other business entities, a change of head may occur. Information about this event is needed in without fail provide supervisory and regulatory authorities and services. In particular, there is a certain procedure for presenting a notice of a change in the general director to banking institutions.

When appointing a new general director of an enterprise, an application should be submitted to the Unified State Register of Legal and individuals(USR), where the re-registration of the leading person will be carried out. Then you should notify the tax service, as well as provide new information to the bank. The bank institution in which the organization's accounts are opened will not conduct any cash transactions until the identity of the new head is confirmed.

Documents to the bank

When changing the director, the bank must provide:

• a reference document confirming the introduction of amendments to the Unified State Register of Legal Entities;
• an extract from the USR, which must be dated no later than 30 days at the time of presentation;
• extract from the minutes of the meeting of co-founders who decided to change the general director, director, head;
• order for the enterprise on the appointment and entry into office of the appointed person.

The new head must personally appear at the banking institution with a package of the above documents. The bank employee identifies the appointed person, makes the appropriate changes, and also without fail updates the sample signature of the head by certifying the bank card.

Only after all these procedures, the new director has all the powers of the head, and acquires the ability to perform duties in full.

Other funds

There is no need to send similar notices to other state organizations and funds (PF, FSS, MHIF, etc.). All information about the change of the head will be received electronically, through the one-stop shop.

The owner of the enterprise should control the process of changing the general director:

• organize the transfer of all documents from the former head to the newly appointed, and document it;
• make sure that the person relieved of his post could not manage the funds of the enterprise;
• revoke all previously issued powers of attorney by publishing this information in the media mass media and notifying the partners by letter about the change of gene. director.