When a company can no longer pay its creditors, accounting records become a principal source of information about its activities. It is important to distinguish accounting errors, the execution of particular instructions and involvement in decisions about assets. Liability cannot be assessed solely from a job title or a signature on financial statements.
Relevant circumstances
Authority and access
Who approved payments, chose counterparties and controlled accounts? Compare the job description with bank access rights and the actual approval process.
The substance of transactions
For each disputed payment, gather the contract, source records, business correspondence and evidence of performance. These help distinguish processing a transaction from deciding to make it.
Preservation of records
Establish where documents were stored, who maintained the archive and what was handed over when employees changed. Check access to electronic records and backups separately.
Preparing a response
Create a chronology of employment: appointment, changes in duties, grants and revocations of authority, and handovers. For each issue, identify what the accountant did, who instructed it and which records support the account. A general statement that instructions were merely followed is insufficient for a substantive response.
Preserve available originals and electronic records without retrospective alteration. If part of the archive is unavailable, record what is missing and who has been asked to provide it. Collect complete correspondence: an isolated message may not reflect how a decision was reached.
What to give your lawyer
An initial assessment needs the claim, authority documents, a list of disputed transactions and accounting handover records. The lawyer can compare the alleged basis of liability with the employee’s actual role and identify facts still needing evidence. Assessment is issue-specific; it should not assume that everyone in accounting controlled the company.
The criteria for actual control are explained in Russian Supreme Court Plenum Resolution No. 53 as amended on 23 December 2025.
For assistance with records and defence in proceedings, see our insolvency practice.
Clear authority, a complete archive and an evidenced chronology help establish an accountant’s role. They do not replace assessing the facts of the particular claim.