In the meantime, there is no need to worry about it. ”

The statute

In the meantime, there is no need to worry about it. ”

  1. GENERAL PROVISIONS

1.1. The Association "Club of accountants and auditors of non-profit organizations", (hereinafter referred to as the Association), recognizes an association of fully capable individuals and legal entities based on voluntary membership and created through reorganization in the form of reorganization of the Regional public organization "Club of accountants and auditors of non-profit organizations" for provision and protection of general, including professional, interests, to achieve socially useful goals, as well as other goals that do not contradict the law and have a non-commercial nature.

1.1.1. Regional public organization "Club of accountants and auditors of non-profit organizations" is registered by the Department of Justice of the city. Moscow 06/14/2000 No. 13500, entered in the unified state register of legal entities by the Department of the Ministry of Taxes and Duties of Russia in Moscow on September 26, 2002, OGRN 1027739266290.

Full official name of the Association: Association "Club of accountants and auditors of non-profit organizations"

Abbreviated name: Association "KBA NCO"

1.2. The Association "Club of accountants and auditors of non-profit organizations" is the legal successor in all rights and obligations of the regional public organization "Club of accountants and auditors of non-profit organizations", reorganized by means of transformation.

1.3. Description of the Association logo: The logo is a complex element. The emblem is based on a circle divided into three sectors of the economy: business, government and non-profit organizations. Sector colors: on the left - red (the color of energy and knowledge), with an arrow pointing to the right, light green and dark green (green symbolizes life and continuity). To the left of the emblem in green letters is written the text "CLUB OF ACCOUNTANTS AND AUDITORS", on the right contour of the circle - "NON-PROFIT ORGANIZATIONS". The emblem can be reproduced in black and white, in paper and electronic form.

1.4. The Association carries out its activities in accordance with the Constitution of the Russian Federation, the current legislation of the Russian Federation and the provisions of this Charter.

1.5. The location of the permanent governing body of the Association (Management Board) is the Russian Federation, the city of Moscow.

  1. OBJECTIVES AND SUBJECT OF ACTIVITIES OF THE ASSOCIATION

2.1. The goals of the Association are:

  • assistance to legal and social protection of accountants and auditors of non-profit organizations;

  • coordination of public activities on the formation of conceptual foundations and improvement of accounting and financial reporting of non-profit organizations;

  • assistance in professional training and advanced training of personnel of non-profit organizations in the field of accounting, taxation and audit.

2.2. The subject of the Association's activities is the implementation, in accordance with the current legislation of the Russian Federation, of the following activities aimed at achieving the goals for which the Association was created:

  • promotes professional training and retraining of accountants and other employees of non-profit organizations (in the manner determined by the current legislation);

  • conducts educational work aimed at studying and promoting the activities of non-profit organizations;

  • contributes to the development of scientific and practical research in the field of accounting, taxation and audit;

  • considers issues related to bringing the accounting and financial reporting system of non-profit organizations in line with international standards;

  • participates in the analysis and systematization of the existing regulatory framework for accounting and financial reporting of non-profit organizations;

  • assists in the development of draft laws and other normative acts aimed at regulating accounting, financial reporting and taxation in non-profit organizations;

  • interacts with international organizations on accounting and financial reporting in non-profit organizations;

  • collects and disseminates information, as well as the formation of a positive public opinion about non-profit organizations;

  • creates its own databases on regulations governing the activities of non-profit organizations;

  • organizes a system for providing legal, financial and other necessary assistance to non-profit organizations (in the manner determined by the current legislation);

  • assists in the organization of consulting centers on financial, tax, banking, economic and other legislation of the Russian Federation.

  1. LEGAL STATUS, OBLIGATIONS OF THE ASSOCIATION

3.1. From the moment of its state registration, the Association is a legal entity:

  • has an independent balance sheet, settlement (ruble and currency) accounts in banking institutions of the Russian Federation, letterheads, a seal with its name;

  • may own a separate property and be responsible for its obligations with this property;

  • may, on its own behalf, acquire and exercise property and non-property rights, perform duties, be a plaintiff and a defendant in court.

3.2. The Association has the right to carry out income-generating activities only insofar as it serves to achieve the goals for which it was created, and if it corresponds to such goals.

3.2.1. The Association can create business partnerships and companies that have the status of a legal entity.

3.3. The Association has the right, in accordance with the current legislation of the Russian Federation:

  • freely distribute information about their activities;

  • participate in the development of decisions of state authorities and local self-government bodies in the manner and volume provided for by the current legislation;

  • establish mass media and carry out publishing activities;

  • represent and defend their rights, the legitimate interests of their members, as well as other persons in government bodies, local government bodies;

  • come up with initiatives on various issues of public life, make proposals to government bodies;

  • exercise full powers in accordance with the current legislation of the Russian Federation.

3.4. The association is obliged to:

  • comply with the legislation of the Russian Federation, the generally recognized principles and norms of international law relating to the scope of its activities, as well as the norms provided for by this Charter;

  • admit representatives of the body registering the relevant non-profit organizations to the events held by the Association;

  • submit, at the request of the body that made the decision on the state registration of the Association, as well as reports on their activities in the amount of information and in the manner prescribed by law;

  • assist representatives of the body registering the relevant organizations in familiarizing themselves with the activities of the Association in connection with the achievement of statutory goals and compliance with the legislation of the Russian Federation.

3.5. The Association ensures the registration and safety of documents on the personnel of its staff.

  1. MEMBERS OF THE ASSOCIATION, THEIR RIGHTS AND OBLIGATIONS

4.1. Members of the Association may be citizens of the Russian Federation who have reached the age of 18, as well as legal entities that share the statutory goals and objectives of the Association, contribute to their implementation, recognize and comply with the provisions of this Charter.

4.2. Admission to members of the Association of individuals is carried out by the General Meeting on the basis of a written application from the applicant and payment of the entrance fee.

The admission of legal entities to the Association is carried out by the General Meeting on the basis of the decision of the governing body on the intention to become a member of the Association, an application for joining the Association, signed by the head of the legal entity and the payment of an entrance fee.

The general meeting, if necessary, has the right to develop and approve a special Regulation on the registration and re-registration of the members of the Association.

4.3. A member of the Association has the right:

  • participate in the management of the Association;

  • take part in all activities of the Association;

  • take part in the discussion of all issues related to the activities of the Association;

  • elect and be elected to the governing and control and auditing bodies of the Association;

  • make proposals to any bodies of the Association on issues related to its activities;

  • to appeal against decisions of the bodies of the Association, entailing civil law consequences, in the cases and in the manner prescribed by the current legislation of the Russian Federation;

  • receive information about the activities of the Association and get acquainted with its accounting and other documentation in accordance with the current legislation of the Russian Federation and in the manner prescribed by the Charter of the Association;

  • receive information about the planned activities of the Association;

  • freely withdraw from the membership of the Association;

  • have a document of the established form confirming membership in the Association;

  • receive from the Association legal protection and moral support for their actions, carried out within the framework of this Charter;

  • claim, acting on behalf of the Association, compensation for losses caused by the Association;

  • to challenge, acting on behalf of the Association, transactions made by it on the grounds provided for in Art. 174 of the Civil Code of the Russian Federation or the laws on corporations of certain organizational and legal forms, to require the application of the consequences of their invalidity, as well as the application of the consequences of the invalidity of the Association's void transactions.

4.4. Members of the Association are obliged to:

  • participate in the formation of the property of the Association and in the required amount in the manner, manner and within the time limits provided for by the Civil Code of the Russian Federation and in the manner prescribed by the Charter of the Association;

  • regularly pay membership fees in the manner and amount established by the General Meeting;

  • comply with this Charter;

  • fulfill the obligations assumed before the Association;

  • actively participate in the activities of the Association, provide the necessary assistance in the implementation by the Association of its goals and the subject of activity;

  • participate in the decision-making of the Association, without which the Association cannot continue its activities in accordance with the current legislation of the Russian Federation, if its participation is necessary for decision-making;

  • comply with the decisions of the governing bodies of the Association;

  • take part in the General Meetings of the Association;

  • not to disclose confidential information about the activities of the Association;

  • not to take actions deliberately aimed at causing harm to the Association;

  • not to take actions (inaction) that significantly complicate or make it impossible to achieve the goals for which the Association was created.

4.5. Members of the Association - legal entities exercise their rights and obligations through authorized representatives.

4.6. Members of the Association are not liable for the obligations of the Association, unless otherwise provided by law.

4.7. Withdrawal from the members of the Association is free and is carried out on the basis of an application submitted to the General Meeting of the Association. The decision of the General Meeting of the Association on this issue is not required.

4.8. A member of the Association may be excluded from the membership of the Association by decision of the General Meeting of the Association in the event of:

  • non-compliance with the Charter;

  • failure to comply with the decisions of the governing bodies of the Association;

  • for actions defaming the Association;

  • non-payment of membership fees;

  • not bringing internal documents in line with the current legislation of the Russian Federation.

  1. GOVERNING AND CONTROL AND AUDITING BODIES

5.1. The supreme governing body of the Association is the General Meeting convened by the Board of the Association at least once every five years.

An extraordinary General Meeting may be called:

  • by decision of the Board of the Association;

  • by decision of the President of the Association;

  • at the request of at least one third of the members of the Association;

  • by the decision of the Auditor of the Association.

An extraordinary General Meeting must be convened no later than one month from the date of the adoption by the relevant body (receipt of a request by the Management Board) of convening an extraordinary General Meeting.

5.1.1. The general meeting is considered competent if it is attended by more than half of the members of the Association. Decisions are taken by open or secret (by decision of the meeting) voting by a simple majority of votes of the members of the Association present, except for the cases specified in this charter. Each member of the Association has one vote when making decisions at the General Meeting of the Association.

5.1.2. The general meeting can take into consideration any issue related to the activities of the Association.

5.1.3. The exclusive competence of the General Meeting includes:

  • resolving issues on the reorganization and liquidation of the Association, on the appointment of a liquidation commission (liquidator) and on the approval of the liquidation balance sheet (2/3 votes from the number of those present are adopted);

  • approval and amendment of the Charter of the Association (2/3 of the members present are accepted);

  • determination of the main and priority directions of the Association's activities, the principles of formation and use of the Association's property (2/3 votes from the number of those present are accepted);

  • determination of the procedure for admission to membership and exclusion from the Association (2/3 votes from the number of those present are accepted);

  • determination of the quantitative composition of the Board and election of members of the Board of the Association (2/3 votes from the number of those present are adopted);

  • determination of the amount of admission and membership fees, the frequency and procedure for their payment;

  • creation of coordination and advisory bodies of the Association for the implementation of the goals of the Association and approval of the rules of their work;

  • election of the Auditor of the Association and appointment of an audit organization or an individual auditor;

  • approval of the report of the Board of the Association and the conclusion of the Auditor of the Association;

  • making decisions on opening branches and representative offices and approving regulations on them.

5.2. In the period between General Meetings, the permanent governing body of the Organization is the Board of the Association, elected by the General Meeting for a term of five years. The Board is accountable to the General Meeting.

5.2.1. The Board is competent if at least half of its members take part in its meetings. Decisions are made by an open or secret (by decision of the Board) voting by a simple majority of votes.

5.2.2. Association Board:

  • convene regular and extraordinary General Meetings of the Association;

  • elects from among its members the President and Vice-Presidents of the Association;

  • approves the financial plan of the Association, the procedure for receiving and spending funds;

  • makes decisions on the establishment by the Association of other legal entities, business entities, on the establishment of non-profit organizations, on participation in other legal entities and on the entry of the Association into other non-profit organizations;

  • creates sections for the areas of activity of the Association;

  • approves the programs of the Association;

  • approves the annual report, accounting (financial) statements and a report on the implementation of the financial plan of the Association;

  • accepts for its consideration any other issues of the Association's activities that are not within the exclusive competence of the General Meeting.

5.3. The President of the Association is elected at the meetings of the Board from among the members of the Board. The term of office of the President of the Association cannot exceed the term of office of the Board that elected him.

5.3.1. Association President:

  • manages the activities of the Association and organizes its current work;

  • represents the interests of the Association and acts on the basis of this Charter on behalf of the Association without a power of attorney in relations with government and administrative bodies, organizations and citizens in the country and abroad;

  • organizes the preparation and holding of meetings of the Management Board;

  • ensures the implementation of the programs of the Association;

  • performs organizational and administrative functions;

  • concludes civil transactions on behalf of the Association;

  • signs any documents on behalf of the organization, accepts obligations;

  • approves the staffing table, procedure and amount of remuneration for employees of the Association;

  • manages the funds and property of the Association, signs all financial documents, issues powers of attorney, opens accounts of the Association in banks;

  • issues orders, orders, instructions related to the activities of the staff of the Association;

  • hires employees of the staff of the Association, applies incentives and penalties to them in accordance with the legislation of the Russian Federation on labor;

  • gives instructions to the members of the Association within the limits of its competence.

  • decides all issues related to the activities of the Association, except for those that are attributed to the exclusive competence of the General Meeting and the Board of the Association.

5.4. Vice-presidents of the Association are elected at the meetings of the Board of the Association from among the members of the Board of the Association. The term of office of the Vice-Presidents of the Association cannot exceed the term of office of the Board that elected them.

The Vice-Presidents of the Association lead the directions of the Association's work in accordance with the distribution of duties approved by the President of the Association.

During the absence of the President, the Vice-Presidents perform his duties in full on the basis of the decision of the President or the Board of the Association.

5.5. Control over the financial and economic activities of the Association is carried out by the Auditor of the Association, elected at the General Meeting for a period of five years.

5.5.1. The auditor controls the financial and economic activities of the Association, the condition and accounting of material assets.

5.5.2. The auditor has the right to make a decision to convene an extraordinary General Meeting.

5.5.3. The auditor, if necessary, involves specialists in his activities.

5.5.4. The auditor reports on the activities of the Association to the General Meeting.

5.5.5. The audit of the Association is carried out once every five years.

5.5.6. The governing bodies of the Association are obliged to provide the necessary information and documents at the request of the Auditor.

  1. PROPERTY, PROPERTY MANAGEMENT

6.1. In accordance with the current legislation, the Association may own land plots, buildings, structures, structures, housing stock, transport, equipment, inventory, cultural and educational property, cash, shares, other securities and other property necessary for material support activities provided for by this Charter.

6.2. The sources of the formation of the property and funds of the Association are:

- entrance and membership fees, voluntary contributions and donations, receipts from lectures, exhibitions and other events held in accordance with the Charter, income from income-generating activities, civil transactions, foreign economic activities and other receipts not prohibited by law.

6.3. The subject of ownership is the Association as a legal entity. Members of the Association have no property or liability rights in relation to the property of the Association.

  1. PROCEDURE FOR INTRODUCTION OF ADDITIONS AND CHANGES TO THE CHARTER

7.1. Changes and additions to the Charter are made by the General Meetings of the Association.

7.2. The decision to make additions and changes to the Charter is taken by at least 2/3 votes of the number of members of the Association present at the General Meeting.

7.3. Changes and additions to the Charter of the Association are subject to state registration in accordance with the procedure established by law and acquire legal force from the moment of this registration.

  1. REORGANIZATION AND LIQUIDATION OF THE ASSOCIATION

8.1. The Association can be reorganized by merging, joining, splitting, separating, transforming by the decision of the General Meeting, adopted by 2/3 votes of the total number of members of the Association who were present at it.

8.2. Upon reorganization, all property and non-property rights of the Association are transferred to the newly formed legal entity (successor) in the manner prescribed by the current legislation of the Russian Federation.

8.3. The liquidation of the Association is carried out by a decision of the General Meeting of 2/3 of the votes of the members of the Association present at the General Meeting or by a court decision in cases stipulated by the current legislation of the Russian Federation.

8.4. The liquidation of the Association is carried out by a liquidation commission formed by the General Meeting or by a court decision. The liquidation commission establishes the procedure and terms for conducting liquidation.

8.5. After the liquidation of the Association, the property and the remaining funds of the Association after settlements with the budget and creditors are directed to the purposes provided for by this Charter.

8.6. When the Association is liquidated, personnel documents are transferred to state archival storage in the manner prescribed by law.

8.7. The decision to liquidate the Association is sent to the state body that registered it to exclude the Association from the unified state register of legal entities.