THE PROCEDURE FOR WITHDRAWAL OF ACCOUNTING DOCUMENTS OF BUSINESS ENTITIES


Koteneva T.V.

The author considers withdrawal of accounting documents as a measure to ensure lawsuit in cases of offenses and crime components carried out at the stages up to initiation and / or after the criminal case. The paper illustrates legal norms and justification for withdrawal of accounting documents. The article outlines the main stages of withdrawal of accounting documents and conditions for their withdrawal by law enforcement and regulatory authorities. Keywords: withdrawal, withdrawal of accounting documents, primary documents, judgment, administrative offense.

Tatyana V. Koteneva, candidate of Economics, Associate Professor, Samara State University of Economics.


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