Another look at the problem of entrance fees to SRO

Main types of contributions

All existing contributions to SROs are divided into several types:

1. Entry fee to SRO

When registering for membership, applicants pay it once. The size is determined by the partnership body responsible for management. That is, the amount of the entrance payment is not subject to regulation by federal legislation, so the amount is not fixed and largely depends on the region. If desired, participants can increase the amount of the entrance payment at their discretion, but this is almost never practiced in our country.

The entrance fee must be paid no later than 5 days from the moment a positive decision is made to admit the participant. Some SROs require this contribution to be made before the member is provided with documents for membership.

2. Membership fee to the SRO

It is carried out regularly by SRO members. When joining, companies pay a fee for the first month, and then either monthly or quarterly. Its size is established during the annual meeting of all partnership participants, so the amount may change up or down. With the help of membership fees, SROs cover the costs of preparing various documentation, renting buildings and other important needs.

As practice shows, many companies have problems paying the membership fee for one reason or another. Evasion, of course, is punishable, according to Art. 55.15 Civil Code of the Russian Federation. Defaulters are given 60 days to repay the resulting debt after receiving the appropriate order.

If a company is expelled from the SRO without paying its debts, no one relieves it of financial responsibility. That is, the self-regulator has the right to go to court with a claim to collect the debt from the defaulter for the period of its membership.

3. Target contribution to SRO

Paid by SRO participants annually. Next, self-regulators make contributions to the needs of National Associations for each participant. At the moment, for members of construction SROs, the target contribution is 1,250 rubles. per quarter (5,000 per year), and for designers and surveyors - 6,500 rubles. per year (or 1,625 rubles per quarter). A targeted contribution is used to implement various NOSTROY/NOPRIZ activity programs.

4. Compensation contributions to SRO

A contribution to the CF VV (compensation for damage) allows self-regulatory organizations to cover damage caused by their members as a result of poor quality work. That is, if a third party suffered from the actions of an SRO participant, he can directly contact the self-regulator with his claims and recover the compensation due to him.

The contribution to the CF ODO is paid to ensure contractual obligations (clause 1, part 3, article 55.8 of the Civil Code of the Russian Federation) and serves as additional insurance for customers against unscrupulous contractors. Consequently, they also have the right to apply to the SRO of the work contractor for compensation if they suffer damage due to the fault of this contractor. In this case, the participants of the SRO bear subsidiary liability, in accordance with Article 60.1 of the Civil Code of the Russian Federation.

The amount of compensation contributions depends on the volume of contracts and the profile of self-regulatory associations.

5. Voluntary contribution

This payment is a rare phenomenon, but falls within the scope of the law. If a SRO participant has extra money, he can use it to support his SRO. But the purpose of the contribution is agreed upon in advance, and the self-regulator does not have the right to spend funds for other purposes. The timing and amount of payment of the voluntary contribution are not subject to regulation.

Other contribution accounting options

Sometimes accountants try to avoid temporary differences and deferred tax liabilities and “tailor” tax accounting to accounting. In other words, entrance fees and contributions to the compensation fund are recognized not at once, but over a certain period, which coincides with the period when the RBP is written off in accounting. The justification is provided by paragraph 1 of Article 272 of the Tax Code. It states that if the relationship between income and expenses cannot be clearly determined, the taxpayer has the right to allocate expenses at his own discretion.

This option is not entirely correct and is not very beneficial for the organization. Indeed, instead of immediately reducing the tax base and the amount of tax, this is for the entire period of writing off contributions. However, this method is safe from the point of view of fines and criticism from the inspectorate and should not lead to any serious consequences.

There is another approach to accounting for contributions. It is used by companies that seek to present their balance sheet in the most favorable light. Such organizations record contributions to SROs as an intangible asset with an indefinite useful life. This method is also acceptable, since formally the contributions fit the definition of intangible assets given in paragraph 3 of PBU 14/2007 “Accounting for intangible assets.” At the same time, according to paragraph 23 of the above PBU, depreciation does not need to be calculated.

* Full name of the document: Regulations on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n.

Entry goals

First of all, the association of arbitration managers occurs for full control over their professional activities. At the same time, the quality of the services provided is improved. Another important goal is timely information to arbitration managers.

Obtaining the status of a self-regulatory organization of arbitration managers allows you to fully develop and establish membership rules. It becomes possible to fully monitor the activities of members regarding compliance with laws, regulations, and standards. Complaints about inappropriate actions of association members are considered.

This status also allows for the smooth creation and regulation of a compensation fund. It is necessary to compensate for losses caused by members of the organization. It also becomes possible to take measures against legal entities and individual entrepreneurs, up to and including exclusion from the association. Membership has a number of important positive aspects. Among the main ones:

• legal protection of the interests and rights of community members;
• improving the quality of tasks performed;
• providing assistance in improving the qualification category of employees.

If you have decided to join, then you need to prepare a set of documents, submit them along with the application and wait for a decision within 1-5 days. We will help you become a member of the organization within one working day. You will learn more details during your consultation.

Arbitration manager, his significance.

You should remember about filing an application to declare the company bankrupt. It is when we fill out the application that we first encounter the need to select an SRO and an arbitration manager. Some bankruptcy lawyers may argue with this because, according to the law, the debtor cannot choose his own trustee. And this is true, because the manager is chosen by the court by issuing a ruling. BUT! The debtor must indicate in his application information about the self-regulatory organization from among whose participants the manager will be appointed, and at the same time he can nominate a manager, indicating the mandatory criteria. It is likely that the court will grant your request if you work this issue out well. The most important thing is that a thorough selection is carried out to ensure compliance with the requirements of the law.

At the legislative level, certain criteria for suitability for the position held are assigned to this person. This includes requirements for higher education, the necessary reputation, relevant skills, as well as mandatory membership in the SRO of insolvency practitioners, and mandatory liability insurance. Any person cannot be approved by the court to perform such responsible work as the rehabilitation of an enterprise. It is also necessary to mention the possibility of additional requirements for the candidacy by the applicant himself and the SRO; these may include requirements such as having a special specialized education (economics or law), having positive experience in handling similar cases, having a certain work experience.

Previously, we briefly touched on the functionality of an arbitration manager in an article on arbitration services. Let us remind you that the manager is involved in all stages of bankruptcy, from monitoring activities to the process of selling property. The choice of an arbitration manager in bankruptcy can significantly affect the outcome of the case. Following the strategy of an arbitration manager can either restore the operation of an enterprise or lead to its complete disappearance. It was not for nothing that the legislator established such serious requirements for managers, and also created a body supervising their activities and compliance with the requirements.

What stages do you need to go through to become an arbitration manager?

Not everyone can become an arbitration manager. To do this, he must go through the following stages:

1. Complete 2-3 months of training in the field of “Anti-crisis management” and successfully pass the theoretical exam.
2. Complete a two-year internship at the SRO base.
3. Insure your liability.
4. Join the SRO . Today, the requirements for compulsory licensing of certain types of activities have been abolished. For example, among appraisers. Instead of licenses, the responsibilities for working in some professions included mandatory membership in an SRO. Such an organization is designed to monitor the professional level of its members and the compliance of their qualifications with the requirements of the law. A similar approach applies in the field of arbitration managers.

Thus, training a manager involves taking theoretical and practical courses.

Preparation

Typically, specialized training courses for managers are organized at universities in the department with a specialty in “Anti-crisis management.” Training in this specialty takes up to 2-3 months, and the cost of training is usually 30-40 thousand rubles.

In order to attend training courses, you need to collect the following documents:

1. Passport.
2. Diploma of Higher Education.
3. Photo in 3*4 format.
4. Signed training agreement.
5. Receipt for payment of tuition fees.
6. Consent to the processing of personal data.

The manager training program is structurally divided into 5 main blocks:

1. Issues of legal support for bankruptcy procedures (87 questions).
2. Russian legislation on bankruptcy issues (80 questions).
3. Economic support for arbitration management and the activities of managers (50 questions).
4. Legislation on valuation activities in the Russian Federation (32 questions).
5. Practical aspects of the activities of an arbitration manager (38 questions).

Based on the results of the training, students must pass an oral exam in the disciplines attended. Each standard ticket will contain 5 questions, and 50 minutes will be given to prepare for the answers. The examination commission includes representatives of the Ministry of Justice, educational institutions and the national association of self-regulatory organizations, as well as regulatory authorities.

To evaluate the manager's response, the criteria of “satisfactory” and “unsatisfactory” are used. In order for the exam results to be assessed positively, the manager must give 80% of the answers correctly (you can answer one answer incorrectly).

If you successfully pass the exam in a month, the manager can receive a certificate of specialized training from Rosreestr. If your first attempt at passing the exam is unsuccessful, you can try to retake it, but not earlier than after 2 months.

Internship

An internship is a mandatory step after completing training. This is the first practical work experience for a candidate for the position of manager. The internship lasts at least 2 years. Only for former managers it is possible to reduce this period to 6 months.

After passing the theoretical exam, the manager can begin to search for a suitable SRO of arbitration managers. Before completing the internship, the manager should collect a certain set of documents. This:

1. A certificate from the Federal Tax Service confirming that the person is not on the list of disqualified persons (to obtain it, you need to contact any tax office with a request).
2. Certificate of no criminal record from the Ministry of Internal Affairs (it can be obtained at the Information Center of the Main Directorate of the Ministry of Internal Affairs, the police department, or at any conveniently located MFC).
3. Work record book or other document that confirms managerial experience.
4. Passport, INN, SNILS.

An application for an internship at the selected SRO is attached to the provided set of documents. The organization itself is obliged to provide a response to the received request within 14 days after receipt of the application.

In most cases, managerial internships are unpaid; the intern undergoes it free of charge. Only a few companies sign civil contracts with managers that provide for the payment of remuneration for the internship period.

Once the application is approved, an internship plan is developed. The essence of an internship is that the intern is assigned to a professional manager. During the internship, the manager will introduce the student to the different stages of bankruptcy. In particular, with supervision, external management, recovery and bankruptcy proceedings. There should be no more than 3 people subordinate to the manager, otherwise the degree of control over the quality of performance of their duties is reduced.

The potential manager will have to assist a professional participant in the bankruptcy process in calculating creditor claims and preparing a register, organizing meetings of creditors, analyzing the financial condition of the bankrupt, assessing and taking inventory of the debtor’s property; in management and accounting; in receiving and considering objections and petitions from creditors, etc.

A person has the right to terminate the internship at any time. It must notify the SRO of this decision 7 days before termination. In this case, you need to prepare an interim report on the results of the incomplete internship.

Reasons for early dismissal of an intern may include:

• declaring him incompetent by a court decision>;
• insufficient level of qualifications>;
• health status>;
• violation of current legislation>;
• failure to carry out instructions from the manager>;
• recognition by the court of guilt in committing economic crimes.

Based on the results of the internship, the manager submits to the SRO a report on the work done for a certain time period. The reporting indicates the full name of the manager, the name of the SRO, the period of the internship and the list of work performed, in relation to which companies the intern participated in the bankruptcy process and at what stages he was involved.

The internship supervisor must provide feedback to the intern and evaluate his or her performance. In his conclusion, the manager reflects the professional qualities of the trainee and the skills he has acquired. If the manager decides that the intern does not deserve to be appointed to the position of manager, then the internship supervisor will have to competently motivate such negative feedback. In turn, the trainee has the right to appeal in court the received negative review of his work.

If the SRO approves the report and the conclusion received from the manager, the assistant manager will be issued an official certificate of completion of the internship. The report of the trainee and his supervisor is reviewed within 14 days. The SRO has one week to issue a certificate of completion of the internship.

If disagreements arise between the trainee and the manager, they are considered by a special SRO commission for dispute resolution. Based on the results, the trainee may be transferred to another manager.

Submission and consideration of documents for joining the SRO AAS

Admission to membership in the SRO AAS is carried out in accordance with the requirements of the Federal Law of December 30, 2008 No. 307-FZ “On Auditing Activities” (Articles 18, 19).

To join the SRO AAS, you must provide the following documents:

• For auditors;
• For individual auditors;
• For audit organizations.

For information:

*A certificate of no criminal record can be obtained through the State Services portal (printed from your Personal Account with digital signature).

Consultation and assistance in preparing documents:

Employees of the SRO AAS on an ongoing basis provide information and consulting assistance in the preparation and execution of documents at all stages of entry.

Contacts:

Grishaev Alexander, tel., e-mail

Method of submitting documents:

We inform you that due to the need to take measures to prevent the spread of the new coronavirus infection (COVID-19), until September 30, 2020, the office of the SRO AAS at the address: Moscow, Michurinsky Prospekt, 21 k.4, is operating in a limited mode access.

SRO AAS continues to perform its functions, including accepting documents for membership in SRO AAS.

Sets of documents for joining the SRO AAS must be sent by Russian Post (with a list of attachments) or using courier (express delivery). The SRO AAS office is closed for personal visits.

We ask you to take this information into account, including when calculating the deadlines for considering applications for membership in the SRO AAS, the deadlines for entering information into the register of auditors and audit organizations.

Decree of the President of the Russian Federation dated April 2, 2020 No. 239 “On measures to ensure the sanitary and epidemiological well-being of the population in the Russian Federation in connection with the spread of the new coronavirus infection (COVID-19)”

Contributions upon joining SRO AAS

SRO AAS informs candidates for membership of SRO AAS that SRO AAS does not cooperate with third-party experts and organizations on issues related to becoming members of SRO AAS, and is not responsible for the quality of information, consulting and intermediary training services provided on the basis of commercial proposals documents for becoming a member of the SRO AAS.

Conducting a preliminary examination of documents for membership in the SRO AAS is carried out solely on the basis and in accordance with the requirements of the Federal Law “On Auditing Activities” and the Regulations on Membership of the SRO AAS.

All documents on the basis of which the preliminary examination of documents and the procedure for admission to membership in the SRO AAS are organized and carried out are freely available on the official website of the SRO AAS.

We invite candidates for membership of the SRO AAS to take a critical look and give an objective professional assessment of the advertised services.

All risks and negative consequences associated with this kind of cooperation are assumed by the auditor and the audit organization.

SRO compensation funds

A CF of any SRO is created according to the rules defined by Russian laws in the field of self-regulation. It is included in the list of key mechanisms for the activities of SROs, since without it it is impossible to bear the property liability of participating companies to third parties.

Since 2020, the Civil Code of the Russian Federation provides for the introduction of two CFs: compensation for harm (CF BB) and provision of contractual obligations (CF ODO). But the second one is needed only by those self-regulators whose members (from 15 for survey and design SROs and from 30 for construction SROs) express a desire to work with construction contracts and conclude them using competitive mechanisms. The initial size of SRO compensation funds for builders, surveyors and designers is determined by current laws.

Contribution to the CF is a mandatory condition for companies wishing to obtain membership in an SRO. In this case, installment payment is not possible. If a self-regulatory organization offers new members “preferential” conditions for making payments, then it is breaking the law. Moreover, the provision of concessions to participating companies may serve as a basis for the exclusion of SROs from the Rostekhnadzor register.

Often, payment to the CF must be made after verification of the documentation by a special department of the self-regulatory organization. In accordance with the provisions of Art. 55.16 of the Civil Code of the Russian Federation, payment of the contribution to the CF is made once, no later than 3 days from the date of invoice. The money is transferred to a special account of one of the verified banks. The key condition of the agreement for such a bank account is the consent of the SRO to provide creditors with information about payments of funds from comp funds at the request of the relevant supervisory authorities. “Verified” means credit organizations that are included in the list of Resolution No. 970 dated September 27, 2016. Currently, it includes more than ten large creditors, including:

• PJSC Sberbank;
• VTB Bank;
• PJSC ROSBANK;
• JSC Rosselkhozbank;
• PJSC Bank "FC Otkritie";
• JSC Raiffeisenbank;
• JSC "ALFA-BANK" and others.

The main criteria for selecting credit institutions are the presence of own funds of at least 100 billion rubles, and a general license from the Central Bank of the Russian Federation to conduct banking operations.

If an SRO is excluded from the state register, its CF is redirected to the specialized National Association, and the participants move to another SRO. After this, they must deposit their money into the CF of the new SRO or contact the association with a request to transfer the invested funds from the fund of the excluded SRO. But there is one feature here: funds can only be transferred in an amount that is equal to the amount of the contribution to the new SRO. And the next point: the application is granted on the condition that the excluded SRO managed to transfer at least part of the fund to the National Association.

To maximize the preservation of their funds, non-profit structures insure civil liability in advance with trusted organizations. This allows you to use the insurer’s money rather than the CF when an insured event occurs. The law clearly states that the funds of the compensation funds should be spent last, when all other means of compensation have been exhausted. But if a “hole” does appear in the savings, the participating companies are given two months to close it. That is, they bring the required amount to the minimum volume of the CF and thereby restore the overall “piggy bank”. It is not surprising that companies are interested in high-quality implementation of the tasks that customers set for them, since no one regularly wants to part with large sums of money due to a negligent attitude to work.

What is SRO

Self-regulatory organizations (SROs) are non-profit structures created on an industry basis.
They are joined by companies and entrepreneurs who are engaged in certain activities: construction, transportation, auditing, etc. All participants are required to adhere to uniform professional standards, pay membership fees, and the SRO has the right to control them. For some types of activities, participation in an SRO is a legal requirement. An example is construction, where, starting from 2010, it is impossible to carry out a number of works without a special permit obtained from the SRO (Part 2 of Article 52 of the Town Planning Code). For violation, an administrative fine is provided under Article 9.5.1 of the Code of Administrative Offenses of the Russian Federation.

Another example is auditing, where joining a self-regulatory organization is mandatory for both companies and private auditors (Article 3 and Federal Law No. 307-FZ of December 30, 2008).

But in most areas of business, joining an SRO today is voluntary. However, the trend is that soon many of them will most likely also switch to a “compulsory” basis. For example, the Ministry of Transport has already prepared a draft law on motor transport activities, which provides for mandatory membership in SROs for motor carriers.

Main selection criteria

When choosing SRO insolvency practitioners, it is necessary to take into account several of the most important criteria. To use them correctly, you must first collect as much information as possible about the professional association. It is advisable to consider the key parameters influencing the choice in more detail.

Presence of arbitration managers in the SRO register

The first and most important criterion when choosing an SRO to join is the availability of information about this trade union in the official register. It is posted and contains a currently current list of self-regulatory organizations of arbitration managers registered and operating in Russia.

The same official Internet resource, which collects data on bankruptcy processes, also hosts a register of insolvency practitioners. In it, opposite each specialist’s name, the SRO of which he is a member is indicated.

These registers are an important source of information both about the self-regulatory organization itself and about its participants. Moreover, all the information provided is official and is promptly adjusted if any data changes.

Experience and reputation of SRO

The second most important selection criterion is the duration of operation of the self-regulatory organization and the reputation of the trade union association formed during this time. Determining the length of service of an SRO is extremely simple - to do this, just look at the date of its official registration. Obviously, it is more advisable to join an organization that was created several years ago and has been successfully operating since then than to join an association that has been operating for 1-2 years.

It is also not difficult to collect information about the reputation of SROs in modern conditions. To do this, you need to study online resources devoted to the topic of insolvency practitioners and bankruptcy processes. The number of such sites on the Internet today is quite large.

In addition, it is necessary to study customer reviews about the work of arbitration managers included in this SRO. This will also make it possible to obtain a more complete and comprehensive understanding of the activities of the professional association.

Number of participants and dynamics of this indicator

An important parameter of the work of an SRO is the number of its members. It is advisable to consider this indicator in dynamics, which will allow us to draw additional conclusions. For example, the simultaneous departure of several participants may indicate both their dissatisfaction with the activities of the association and the high level of demands placed on members of the self-regulatory organization.

The first scenario is an obvious disadvantage when choosing an SRO to join. At the same time, the second testifies to the high-quality and effective work of the trade union association.

Level of the official website of the association

Today, a large amount of information about SROs can be obtained by carefully studying its website. This rule applies to any professional association, regardless of the type of activity. Moreover, the presence of an official Internet resource is one of the mandatory requirements for every self-regulatory organization.

Obviously, in a situation where the site has not been updated for a long time, it contains unreliable or unprofessional information, and the design and services posted on the resource leave much to be desired, it is difficult to count on the fact that the activities of the SRO will be much more effective than the showcase, which is the site. . On the contrary, if the situation is exactly the opposite, this is a serious argument in favor of choosing such an association.

What are the requirements for a future arbitration manager?

The key tasks of the manager in the bankruptcy process are the implementation of control and supervisory functions. The requirements for insolvency practitioners do not depend on the stage of bankruptcy at which he is involved, although the range of tasks he solves varies depending on the stage. At the stage of bankruptcy proceedings, the tasks of the manager include additional powers in the form of an inventory and assessment of property, organizing tenders, maintaining personnel policies, etc. This imposes additional requirements on the professional competence of the manager at the stage of bankruptcy proceedings.

The main requirement for a manager is Russian citizenship and higher education . A higher education in economics and law is suitable for this position. For example, specialists in the field of crisis management, civil or corporate law, professional appraisers, etc. are highly valued in this area.

Among other things, the manager should undergo specialized training as an assistant manager . To complete an internship on the basis of a self-regulatory organization, specialists who have a criminal record for economic crimes, bankrupt status or disqualification for certain positions will not be accepted.

An additional advantage may be experience in holding leadership positions for a period of at least one year. This reduces the internship period for a candidate for a manager position from 2 years to 6 months, but managerial experience is not required to obtain manager status.

A leadership position is understood as work as the head of a legal entity, experience in the civil service as a manager, leadership experience in local governments, holding senior or management positions in commercial companies, etc.

Joining the SRO of arbitration managers

A non-profit association acquires the status of a self-regulatory organization of arbitration managers from the day when data about it is entered into the unified state register. In order for an association of insolvency practitioners to be recognized at the legislative level, the following requirements must be met:

• minimum 100 members;
• creation of a self-government body;
• formation of a compensation fund.

The conditions for joining a self-regulatory organization require participation of at least a hundred members in bankruptcy proceedings. It is necessary to develop standard measures for specific activities that will be followed in the future. Controls the functioning of the organization Rosregistration.

How to choose SRO arbitration managers?

The priority when choosing a self-regulatory organization is usually the fact that the organization is located in the same city as the applicant for partnership in it. There are times when there is not much to choose from - there may only be one non-profit association in the city, so this approach will not live up to expectations. Being a member of an organization located in Moscow, St. Petersburg, Yekaterinburg will not be difficult in our time of computer communications.

The selection of a self-regulatory organization of an arbitration management agency, which issues admission to a specific specialist in the field of arbitration management, should be based on the following criteria:

• The effectiveness of the work of a professional association is its profitability and scale.
• Number and composition of participants in a non-profit partnership. Information about them is in the State Register of SROs in the public domain.
• Duration of work in the professional services market. Newly created professional associations do not yet have a positive reputation or authority.
• Studying reviews about the work of a professional association - both positive and negative. Many arbitration management professionals and their clients are particularly vocal about the negative performance of management.
• Familiarization with the design of the organization’s website as a showcase of its activities. An unprofessionally designed Internet resource is not in favor of the SRO.

It is also important how the SRO AU administration selects new members. “Easy” requests for membership may indicate “dishonesty” of a professional association.

Requirements of SROs of arbitration managers for potential candidates for membership

The requirements that SROs of arbitration managers impose on their candidates for membership are strictly regulated by the norms of the legislation of the Russian Federation.

However, this does not mean that SROs cannot exceed their powers. There are a large number of cases where the requirements turned out to be excessive, and after complaints to higher authorities, such self-regulatory organizations were disbanded. Therefore, it is imperative to contact personally with the leaders of non-profit partnerships before signing a cooperation agreement with an SRO.

In order to become a member of the SRO of arbitration managers, the company must comply with the following conditions:

1. Have at least 100 specialized specialists on the company’s staff. Each of these employees must meet the requirements established by law for insolvency practitioners. This can be found out by reading the law “On Self-Regulatory Organizations”.
2. The organization must have its own compensation fund. Its size is directly dependent on the officially established number of arbitration managers who work in the company.
3. Enterprise participants must successfully handle corporate bankruptcy cases. There must be at least 100 such cases filed. This requirement includes organizations that have closed these cases, as well as companies that are still processing them. This does not take into account those bankruptcy procedures during which the debtors are not present.

The compensation fund of arbitration managers must be contained in cash equivalent.

Important ! The size of the property that is in the fund must be a certain amount, based on the calculation of 50,000 rubles per specialist.

In other words, if the organization must have more than 100 competent employees, then the compensation fund must have a size of at least 5,000,000 rubles. And without fulfilling this requirement, it is impossible to obtain permission to carry out activities.

Compensation funds of construction SROs

Individual entrepreneurs and LLCs whose activities involve construction and repairs must contribute amounts to the compensation fund for damages, taking into account the levels of liability recorded in Mon. 12 tbsp. 55.16 Civil Code of the Russian Federation (see table No. 1). For CF ODO, the conditions for the formation of which we described earlier, other contribution amounts are provided (see table No. 2).

If a member of a self-regulatory organization intends to increase the level of responsibility, he needs to make an additional contribution to the ODO CF or to the BB CF. This is done in the manner recorded in the internal documentation of the SRO. That is, the participating company pays the required amount on its own initiative and moves to the required level.

Table No. 1

Table No. 2

KF SRO designers and surveyors

Partnerships formed by these specialists also form a compendium as required by law to compensate damage to third parties due to the poor quality of work performed. The amount of contributions to the compensation fund of their SRO depends on the value of the contracts and ranges from 50,000 thousand to 1 million rubles. In addition, members of any self-regulator in design and research have the right to form a CF ODO if at least 15 companies use auctions, tenders and other competitive mechanisms to obtain new orders. In this case, the compensation contribution to the SRO is determined by the obligations of all members under construction contracts. All data is well displayed in table No. 3 and No. 4.

Table No. 3

Table No. 4

Payments of SRO participants: tax accounting under the main system

Participants of self-regulatory organizations are required to make entrance and regular annual contributions, and also transfer money to the compensation fund. In addition, many SROs require that each participant insure their civil liability to customers and clients. If participation in an SRO is necessary, then all of the listed amounts can be taken into account when taxing profits: contributions - on the basis of subparagraph 29 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, insurance payments - on the basis of paragraph 1 of Article 263 of the Tax Code.

Contributions can be recognized at a time, that is, without distribution over several periods. Experts from the Russian Ministry of Finance also agree with this (letter dated December 23, 2010 No. 03-03-06/1/803). As for insurance payments, they must be written off evenly over the term of the contract in proportion to the number of calendar days of the contract in the reporting period (clause 6 of Article 272 of the Tax Code of the Russian Federation).

If joining an SRO occurs on a voluntary basis, it will be more difficult to take into account the costs, since tax authorities will likely argue that such costs are not economically justified. But even in such a situation, contributions, in our opinion, can be defended. To do this, you need to refer to the list of other expenses associated with production and sales. This list mentions “other expenses” (subclause 49, clause 1, article 264 of the Tax Code of the Russian Federation), which can also include contributions to SROs.

Documents required for joining the SRO

Once you have decided on an SRO, you can begin the process of joining it. You will need to prepare the following list of documents:

• Application form.
• Charter
• Extracts made from the registers of the Unified State Register of Individual Entrepreneurs and the Unified State Register of Legal Entities.
• A company card or, if the application is submitted by an individual, then a passport.
• Papers confirming your withdrawal from the previous self-regulatory organization (if your company was a member of the corresponding structure previously).

This is a basic set of documents required for the procedure, which can be supplemented (please specify). You will be able to obtain SRO approval after all checks have been carried out and the appropriate decision has been made. To enter into a partnership, you must sign an agreement and pay all fees in the agreed amounts.

Payments by SRO participants: tax accounting under a simplified system

Companies and entrepreneurs using a simplified taxation system with the object “income minus expenses” can also classify contributions to SRO as expenses. This directly follows from subclause 32.1 of clause 1 of Article 346.16 of the Tax Code.

With insurance payments, the situation is more complicated. The list of expenses that are allowed to be taken into account under the simplified tax system includes only compulsory insurance (subclause 7, clause 1, article 346.16 of the Tax Code of the Russian Federation). The question arises: is insurance mandatory when joining a self-regulatory organization? Strictly speaking, no, because the word “mandatory” is not in the name (unlike, for example, OSAGO). But in essence, if you cannot join an SRO without a policy and, as a result, you cannot engage in a certain type of activity, then insurance can be regarded as mandatory.

In practice, inspectors are likely to take a formal approach and cancel the insurance costs. At the same time, it is difficult to predict which side the court will take. Therefore, it is better for cautious taxpayers to exclude the cost of the policy from their expenses in advance.

Requirements for inclusion in a special register

Absolutely any non-profit organization of this profile can register with the SRO of arbitration managers, but it must meet a number of requirements.

The list of requirements for SROs is given in paragraph 2 of Art. 21 127-FZ. It includes:

1. The presence of at least 100 arbitration managers in the SRO who meet the conditions of membership in the organization.
2. Participation of its members in at least 100 procedures related to bankruptcy cases . In this case, unfinished procedures are taken into account, but processes for declaring an absent debtor bankrupt are excluded.
3. The presence of a compensation fund that meets the requirements of Art. 25.1 127-FZ . The size of such a fund cannot be less than 200 thousand rubles. for each member, and the minimum amount is established by law as 50 million rubles.
4. Availability of mandatory standards and regulations for the professional activities of managers.
5. Creation of management bodies and specialized bodies of SRO . Their functionality and competencies must comply with the requirements of Art. 21.1 127-FZ.

To join an SRO, the manager himself must also meet a number of mandatory requirements. He must have a higher education and experience in management work. The manager must undergo special training and pass a special exam based on its results, as well as undergo an internship on the basis of an SRO for at least 2 years. Other requirements include: no disqualification, no ban on holding certain positions, no previous convictions for intentional acts.

The manager must necessarily insure his liability.

Organization of arbitration managers

Association "RSOPAU" is one of the first registered self-regulatory organizations of arbitration managers" included in the unified state register of self-regulatory organizations of arbitration managers on December 19, 2002, certificate No. 001-6. The construction of the Association took place on the basis of the Russian Guild of Professional Anti-Crisis Managers. Inherited established connections in business and government, invaluable experience in conducting bankruptcy procedures, professional arbitration managers - their highest qualifications - allow us to be among the leaders. The RSOPAU Association is accredited by the Central Bank of the Russian Federation for the right to nominate arbitration managers from among its members for approval in bankruptcy proceedings of credit institutions, professional participants in the securities market, management companies of investment funds, mutual funds, non-state pension funds, credit consumer cooperatives , microfinance organizations, etc. The RSOPAU Association has representative offices on the territory of the Russian Federation, endowed with all the powers necessary to carry out its statutory activities. In our work we are guided by the principle of information openness. Our arbitration managers operate in various regions of the Russian Federation from Kaliningrad to the Far East. The RSOPAU Association complies with the requirements of clause 2 of Article 21 of the Federal Law “On Insolvency (Bankruptcy)” dated October 26, 2002 No. 127-FZ, and also has accreditation with a number of banks such as JSC Rosselkhozbank, State Corporation VneshEconomBank, PJSC Sberbank, SME Bank JSC, Promsvyazbank PJSC.

The Association "RSOPAU" is a member of the National Union of Crisis Management Professionals (since 07/15/2020 NSPAU is a national association of self-regulatory organizations of arbitration managers)

Notification of the holding of the next General Meeting of members of the Association “RSOPAU” on June 25, 2020. Posting date: 05/22/2020

You can download the plugin for checking your digital signature using this link.

Materials for the meeting. Posting date – 06/11/2020.

Dear colleagues, in order to protect the rights and legitimate interests of members of the NSPAU, as well as other SRO AU and AU, the Union has created an Operational Headquarters to assist SRO AU and AU. You can contact the headquarters through the contact form located on the main page of the website “Contacting the Operational Headquarters” or through the official Facebook page.

Colleagues! Due to the epidemiological situation and taking into account the requirements of Moscow Mayor Decree No. 21-UM dated March 16, 2020 “On amendments to Moscow Mayor Decree No. 12-UM dated March 5, 2020” on the suspension of events in buildings, structures, structures (premises in them) with the number of participants more than 50 people at the same time, the Council of the Association "RSOPAU" decided to postpone the next general meeting of members of the Association "RSOPAU" for an indefinite period. When the situation with the new coronavirus infection stabilizes, a new date for the general meeting of members of the RSOPAU Association will be determined, of which all arbitration managers of the SRO will be notified additionally .

Notification of the next General Meeting of members of the Association "RSOPAU". Posting date: 12/10/2019

The Association "Regional Self-Regulatory Organization of Professional Arbitration Managers" announces the decision to terminate the contract with the winner of the competition for the selection of a management company to conclude a trust management agreement for the funds of the compensation fund, carried out on April 4, 2020, and the proposal of JSC "National Management Company" to conclude agreement on trust management of funds of the compensation fund as a private participant in the competition, whose competitive proposals contain the best conditions following the conditions proposed by the winner of the competition. Posting date – 04/26/2019

The Association “Regional Self-Regulatory Organization of Professional Arbitration Managers” reports that the winner of the competition for the selection of a management company to conclude a trust management agreement with it for the funds of the compensation fund, held on April 4, 2020, was the Limited Liability Company “QBiEF Asset Management”. Posting date – 04/09/2019

The Association “Regional Self-Regulatory Organization of Professional Arbitration Managers” reports that the competition for the selection of a management company for concluding a trust management agreement with the compensation fund, held on February 19, 2020, was declared invalid and is announcing a new competition for selecting a management company for concluding an agreement with it trust management of compensation fund funds.

The application period for participation in the competition is from February 26, 2020 to March 28, 2020. The date of the competition is April 4, 2019.

To participate in the competition, the applicant submits, within the prescribed period and in the prescribed manner, to the competition organizer an application for participation in the competition in any form, signed by the head of the organization, as well as competition documentation.

The requirements for the participants in the competition, as well as all other essential conditions, are contained in the Regulations “On the rules for holding a competition by the Association “RSOPAU” to select a management company for concluding with it a trust management agreement for the funds of the compensation fund and a specialized depository for concluding an agreement with it for the provision of services”, located on the website.

Send the competition documentation to the address: 119121, Moscow, 2nd Neopalimovsky lane, 7, room 1, tel. (499)348-28-99. Posting date – 02/26/2019

The RSOPAU Association announces a competition to select a management company to conclude a trust management agreement with the compensation fund.

The application period for participation in the competition is from January 10, 2020 to February 10, 2020. The date of the competition is February 19, 2019.

To participate in the competition, the applicant submits, within the prescribed period and in the prescribed manner, to the competition organizer an application for participation in the competition in any form, signed by the head of the organization, as well as competition documentation.

The requirements for the participants in the competition, as well as all other essential conditions, are contained in the Regulations “On the rules for holding a competition by the Association “RSOPAU” to select a management company for concluding with it a trust management agreement for the funds of the compensation fund and a specialized depository for concluding an agreement with it for the provision of services”, located on the website.

Send the competition documentation to the address: 119121, Moscow, 2nd Neopalimovsky lane, 7, room 1, tel. (499)348-28-99. Posting date – 12/27/2018

Notification of the next General Meeting of members of the Association "RSOPAU". posting date: 12/06/2018

Materials for the meeting (projects)

Notification of an extraordinary General Meeting of members of the Association "RSOPAU". posting date: 06/26/2018

The Association "Regional Self-Regulatory Organization of Professional Arbitration Managers" reports that the winner of the competition to select a management company to conclude a trust management agreement with it for the funds of the compensation fund, held on January 26, 2020, was the Joint Stock Company Management Company "April Capital". Posting date – 01/30/2018

Notification of changes to the agenda of the next General Meeting of members of the RSOPAU Association, scheduled for 01/12/2018. Posting date: 12/11/2017.

The RSOPAU Association announces a competition to select a management company to conclude a trust management agreement with the compensation fund.

The application period for participation in the competition is from December 18, 2020 to January 19, 2020. The date of the competition is January 26, 2018.

To participate in the competition, the applicant submits, within the prescribed period and in the prescribed manner, to the competition organizer an application for participation in the competition in any form, signed by the head of the organization, as well as competition documentation.

The requirements for the participants in the competition, as well as all other essential conditions, are contained in the Regulations “On the rules for holding a competition by the Association “RSOPAU” to select a management company for concluding with it a trust management agreement for the funds of the compensation fund and a specialized depository for concluding an agreement with it for the provision of services”, located on the website.

Send the competition documentation to the address: 119121, Moscow, 2nd Neopalimovsky lane, 7, room 1, tel. (499)348-28-99. Posting date: 12/05/2017.

Notification of the next General Meeting of members of the Association "RSOPAU" in 2020. posting date: 12/05/2017

In order to expand the representation of SROs in the regions, the RSOPAU Association is recruiting arbitration managers in the following constituent entities of the Russian Federation: Murmansk region, Arkhangelsk region, Vologda region, Komi Republic, Republic of Sakha (Yakutia), Jewish Autonomous Okrug, Tyumen region, Kamchatka Territory, Krasnoyarsk Territory. Today, the Self-Regulatory Organization does not have arbitration managers in these regions and is ready to consider the possibility of opening a representative office. Conditions for joining the SRO:

1. Compliance with the conditions of membership in a self-regulatory organization established by Article 20 of the Federal Law on Safety.
2. Contribution to the compensation fund of the Association "RSOPAU" - 200,000 rubles.
3. There is no entrance fee.

For any questions, please call: 8(499)348-28-99 (+107), e-mail

ATTENTION! Documents regarding appointments for bankruptcy procedures, as well as notifications about the calculation of membership fees, will now be sent from a different email address.

News of the Association "RSOPAU"

Declaration of consent

Materials for the General Meeting of Members of the Association “RSOPAU” dated January 12, 2017.

General meeting of members of the Association "RSOPAU" 2016

Notification

Power of attorney

General meeting of members of the Association "RSOPAU" 2015

Notification

Power of attorney

Information letter from the Federal Tax Service of Russia