بازرسان شرکتها نمایندگان قانونی سرمایه‌گذاران برای نظارت بر عملکرد مدیران هستند. تعداد بازرسان در اساسنامه هر شرکت مشخص شده است. این افراد باید اشخاصی حقیقی باشند. آنها موظف هستند با توجه به اساسنامه شرکت و با در نظر داشتن مصوبات مجمع عمومی به طور مستمر بر تصمیم‌ها و عملکردهای مدیران نظارت کنند. برای این منظور نیز آنها دسترسی کامل به تمام مدارک، دفاتر، اسناد و حساب‌های شرکت دارند. نخستین بازرسین در شرکتهای سهامی عام در مجمع عمومی موسسان و در شرکتهای سهامی خاص با رأی سهامداران انتخاب میشوند. علاوه بر بازرس اصلی، شرکتها موظف هستند یک یا چند بازرس علیالبدل نیز انتخاب کنند. ماده ۱۴۶ اصلاحیه قانون تجارت تصریح میکند که بازرسبن علیالبدل شرکتها، در صورت فوت یا استعفا یا سلب شرایط یا معذوریت بازرسبن اصلی، جهت انجام وظیفه دعوت میشوند. در این مقاله، به شرح تمام قوانین مربوط به بازرسین علیالبدل شرکتها می‌پردازیم.
ورود به سامانه هوشمند آنلاین تمدید بازرسین
ضرورت معرفی بازرسان علیالبدل
انتخاب بازرسان علیالبدل در شرکتهای سهامی خاص اجباری است. در شرکتهای با مسئولیت محدود نیز اگر تعداد شرکا بیشتر از دوازده نفر شوند، این انتخاب اجباری میشود. همچنین از آنجایی که نقش بازرسان در شرکتها بسیار پراهمیت است، معمولاً تمام انواع شرکتها یک یا چند نفر را به عنوان بازرس یا بازرسین علیالبدل مشخص می‌کنند تا در شرایط خاص جایگزین بازرسین اصلی شوند. این شرایط خاص طبق قانون شامل استعفا، فوت، معذوریت و از دست دادن صلاحیتهای بازرسان اصلی میشود. گفتنی است که تعداد بازرسان علیالبدل شرکتها محدودیتی ندارد و فقط کافی است هنگام تنظیم صورت‌جلسه انتخاب بازرس علیالبدل به مشخصات آنها اشاره شود.
شرایط انتخاب بازرسان علیالبدل
شرایط قانونی انتخاب بازرسان علیالبدل شرکتها تفاوتی با بازرسان اصلی ندارد. طبق ماده ۱۴۷ لایحه قانونی اصلاح قسمتی از قانون تجارت، افرادی با مشخصات زیر نمیتوانند به عنوان بازرس علیالبدل انتخاب شوند:
- مدیرعامل و دیگر مدیران شرکت.
- خویشاوندی نسبی و سببی مدیرعامل و دیگر مدیران شرکت تا درجۀ سوم از طبقۀ اول و دوم.
- اشخاصی که خود یا همسرانشان از مدیرعامل یا دیگر مدیران شرکت (به موجب قرارداد کار) حقوق میگیرند.
- محجورین، افرادی که حکم ورشکستگی آنها صادر شده است و اشخاصی که به علت ارتکاب بعضی جرائم از حقوق اجتماعی محروم گشته‌اند.
وظایف بازرسبن علیالبدل شرکتها
بازرسان علیالبدل در واقع جانشینان بازرسان اصلی هستند. بنابراین، این افراد تمام وظایف و مسئولیت‌های بازرسین شرکتها را بر عهده دارند. از جمله مهمترین وظایف بازرسان علیالبدل شرکتها می‌توان به این موارد اشاره کرد:
نظارت بر دفاتر مالی و صورتحسابها
بازرسان علیالبدل باید اشراف کامل به دفاتر مالی و صورت‌حساب‌های شرکت داشته باشند. آنها موظف هستند تمام این دفاتر و اوراق را به طور مداوم بررسی کنند و در صورت مشاهدۀ هر نوع مورد مشکوکی مکلف هستند آن را گزارش کنند.
نظارت بر عملکرد مدیران و اعضای هیئتمدیره
عملکرد مدیران و تصمیمات اعضای هیئتمدیره سرنوشت شرکتها را تعیین می‌کنند. بنابراین اگر تخلف یا قصوری از این افراد سر بزند، بازرسان علیالبدل وظیفه دارند آن را گزارش کنند.
اعلام جرائم در مجمع عمومی و ارجاع آنها به دادگاه
در صورت محرز شدن ارتکاب جرم در شرکت، وظیفه بازرسان علیالبدل است که در صورت نبودن بازرسان اصلی، این موارد را در مجمع عمومی مطرح کنند و آنها را به دادگاه ببرند.
گفتنی است که تصویب صورت‌های مالی شرکت نیز بدون گزارش بازرس، بی‌اعتبار است. همچنین حضور بازرس علیالبدل هنگام افزایش سرمایه در شرکت ضروری است.
مسئولیت‌های بازرسان علیالبدل
معمولاً به اشتباه تصور میشود بازرسان علیالبدل صرفاً وظیفۀ نظارت دارند و مسئولیتی متوجه آنها نیست. در صورتی که طبق قانون اگر آنها در انجام وظایف خود کوتاهی کنند و بر اثر آن، خسارتی به فردی یا گروهی وارد شود آنها عهده‌دار جبران آن خسارت هستند. در واقع، مسئولیت مدنی ناشی از قصور خدمت متوجه بازرسین اصلی و بازرسین علیالبدل شرکتها نیز هست. همچنین اگر ثابت شود که این قصور به صورت عمدی انجام شده است و یا در پی تبانی با مدیران شرکت بوده است، مسئولیت کیفری و جزایی نیز به مسئولیت مدنی بازرسان اضافه خواهد شد. به عنوان نمونه، اگر بازرس شرکت گزارشی خلاف واقع به مجموع عمومی ارائه دهد، به سه ماه تا دو سال حبس محکوم خواهد شد.
حقالزحمه بازرسان علیالبدل شرکتها
بازرسی یکی از ارکان اصلی شرکتها است که وظایف آن در حیطه قانون معین شده است. این افراد در مجمع عمومی انتخاب میشوند اما عملکرد آن مستقل از آنهاست. همچنین طبق قانون، تعیین دستمزد و حقالزحمه بازرسان (اصلی و علیالبدل) نیز بر عهده مجمع عمومی عادی است. این مبلغ متناسب با حجم کار بازرس یا بازرسان و با در نظر گرفتن درآمدهای شرکت تعیین خواهد شد. گفتنی است که بازرسان (اصلی و علیالبدل) نمیتوانند به طور مستقیم یا غیرمستقیم در معاملات شرکت یا معاملاتی که با حساب‌های شرکت انجام می‌گیرد ذی‌نفع باشند.
پرسش‌های پرتکرار در مورد بازرسان علیالبدل شرکتهای سهامی
چرا باید بازرس علیالبدل انتخاب کرد؟
شرکتها موظف هستند یک یا چند بازرس علیالبدل انتخاب کنند تا در صورت استعفا، فوت، معذوریت و یا از دست دادن صلاحیتهای بازرسان اصلی جایگزین آنها شوند.
بازرسان علیالبدل باید واجد چه شرایطی باشند؟
شرایط قانونی انتخاب بازرسان علیالبدل تفاوتی با بازرسان اصلی ندارد. این موارد در ماده ۱۴۷ لایحه قانونی اصلاح قسمتی از قانون تجارت مشخص شدهاند.
مهمترین وظایف بازرسان علیالبدل چیست؟
نظارت بر دفاتر مالی و صورتحسابها؛ نظارت بر عملکرد مدیران و اعضای هیئتمدیره؛ اعلام جرائم در مجمع عمومی و ارجاع آنها به دادگاه.
بازرسان علیالبدل چه مسئولیتهایی دارند؟
مسئولیت مدنی ناشی از قصور خدمت متوجه بازرسین شرکتها نیز میشود. همچنین اگر ثابت شود این قصور عمدی انجام شده و یا در پی تبانی با مدیران شرکت بوده است، مسئولیت کیفری و جزایی نیز به مسئولیت مدنی بازرسین اضافه خواهد شد.
دستمزد بازرسان علیالبدل شرکتها چقدر است؟
طبق قانون، تعیین دستمزد و حقالزحمه بازرسان (اصلی و علیالبدل) بر عهده مجمع عمومی است. این مبلغ متناسب با حجم کار بازرس یا بازرسان و با در نظر گرفتن درآمدهای شرکت تعیین خواهد شد.
آیا بازرس علیالبدل میتواند کارمند شرکت باشد؟
خیر. مدیران و اشخاصی که خود یا همسرانشان از شرکت حقوق میگیرند نمیتوانند بازرس شرکت باشند.
تفاوت بازرس اصل و بازرس علیالبدل شرکت چیست؟
شرکتها موظف هستند علاوه بر بازرس اصلی، یک یا چند بازرس علیالبدل نیز انتخاب کنند. ماده ۱۴۶ اصلاحیه قانون تجارت تصریح میکند که بازرسان علیالبدل شرکتها، در صورت فوت یا استعفا یا سلب شرایط یا معذوریت بازرسان اصلی، جهت انجام وظیفه دعوت میشوند.
آیا انتخاب بازرس علیالبدل در شرکت سهامی خاص اجباری است؟
انتخاب بازرسان علیالبدل در شرکتهای سهامی خاص اجباری است. در شرکتهای با مسئولیت محدود نیز اگر تعداد شرکا بیشتر از دوازده نفر شوند، این انتخاب اجباری میشود.
آیا انتخاب بازرس علیالبدل در شرکتهای با مسئولیت محدود الزامی است؟
در شرکتهای با مسئولیت محدود اگر تعداد شرکا بیشتر از دوازده نفر باشند، انتخاب بازرسان علیالبدل اجباری است.
باسلام و تشکر از توضیحات بسیار مفید که ارایه فرمودید
یک سوال داشتم
آیا بازرس علل بدل از نظر شخصیت حقوقی هم طراز بازرس اصلی محسوب می شود؟
در قانون منع مداخله بازرس شرکت از مصادیق منع مداخله س، و اگر بازرس علل بدل هم طراز بازرس اصلی باشد، هردو بعنوان بازرس محسوب می شوند یک نفر بازرس اصلی و دیگری بازرس علل بدل
ممنون می شم پاسخ رو بفرمایید
ارادتمند
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