Small-business guide
Switching accountants: a practical handover checklist
A change of accountant works best when the handover is planned around your records and upcoming deadlines. Before ending an existing arrangement, agree what the incoming accountant will handle and what remains with the outgoing firm.
Start with deadlines and outstanding work
List the accounting periods, returns and payroll work in progress. Check whether any submissions are waiting for your approval. Ask both firms to confirm responsibility for urgent work: a change of adviser does not by itself resolve an approaching deadline.
- Year-end accounts and tax returns
- VAT periods and outstanding queries
- Payroll and pension tasks
- Bookkeeping that needs completing
- Correspondence requiring a response
Agree the new service and authorise the handover
Discuss why you are moving and what support you want to change. Obtain a clear proposal covering services, fees, communication and the intended start date. Once you authorise the change, the incoming accountant can arrange the appropriate professional handover with the outgoing firm.
Check your existing engagement terms, notice arrangements and any outstanding fees. Avoid assuming that starting with a new firm automatically ends every old responsibility or subscription.
Prepare records and access carefully
Keep copies of accounts, returns, bookkeeping records and relevant correspondence. Establish who owns the accounting software subscription and how access will be transferred. Use authorised invitations or the agreed secure process; do not send passwords or security codes in a website enquiry.
- Previous accounts, returns and supporting schedules
- Current bookkeeping and bank reconciliations
- Payroll and VAT records where relevant
- Software ownership and authorised access
- A list of unresolved questions
Confirm that the handover is complete
Ask for a summary of the information received, any gaps and the next actions. Confirm who will contact you and what records are needed next. Review permissions with the relevant providers once responsibilities have transferred so access remains appropriate.
Greenacres Accountancy supports businesses changing accountants in Oldham and Manchester. Contact us with your business type, current arrangements and any urgent dates before sharing detailed documents.