Changing accountants is a transfer of work, information and responsibility. The smoothest handover establishes what is complete, what remains outstanding and who will deal with each next deadline. Appointing a new firm alone does not answer those questions.
You can plan the change without having perfect records. What matters is that the incoming provider understands their condition and the timetable before taking on the work.
1. Establish your current position
List the services you receive, the latest completed periods and the outputs still outstanding. Include bookkeeping, accounts, personal or company tax, VAT, payroll and company administration where relevant.
Read the existing engagement's notice and fee terms. Identify queries, unpaid fees and work already in progress. If there is a disagreement, record it clearly and seek appropriate advice where necessary; do not assume a universal right of retention or release applies to every document.
Give the prospective provider the actual situation. A missed deadline, unreconciled opening balance or incomplete payroll history is important onboarding information, not something to reveal after the quote is accepted.
2. Agree the cut-off task by task
A single date may not settle every service. Bookkeeping, payroll, VAT and annual accounts can cover different periods.
For an illustrative company moving in June, the old provider might complete an agreed VAT quarter while the new provider starts bookkeeping from July. Alternatively, the new provider may take over the unfinished quarter. Either can be workable if preparation, approval and submission are explicitly allocated.
| Workstream | Agreement to record |
|---|---|
| Bookkeeping | Last date processed and reconciled by each provider |
| Payroll | First cycle handled by the new provider |
| VAT | Who completes each outstanding period |
| Accounts and tax | Which year or period each provider finishes |
| Queries | Who resolves historical issues and at what cost |
Avoid overlap that causes duplication and gaps where both firms assume the other is responsible.
3. Authorise adviser communication
Ask the new provider what it needs to request from the previous adviser and how you should authorise that exchange. Keep the contact details and requested information specific.
Professional handover communication and HMRC authorisation are different steps. Current HMRC guidance explains that authorisation routes depend on the tax services involved. Do not assume one form or link covers every task.
Ask the incoming provider to confirm when the relevant authority is effective and what remains outstanding. Accounting-software access is a further separate process.
4. Transfer usable records
The exact pack depends on the engagement, but commonly useful items include:
- Recent accounts, returns and supporting calculations.
- Trial balance and reconciled bank, card and payment-provider records.
- Unpaid sales invoices, supplier bills and credits.
- Asset, loan and director's account schedules.
- Payroll history and pension information where applicable.
- VAT details and previous return records where relevant.
- Outstanding official correspondence and agreed actions.
A closing total is not always enough. If the new system receives only a debtor balance, it may lack the individual invoices needed to match later receipts. Ask for both the headline balances and the supporting detail required to continue processing.
5. Keep software access under business control
Check who owns the subscription and whether billing or administrator access needs changing. Invite the new provider through the supported permissions process where possible.
Do not remove the old provider prematurely if agreed work remains. Equally, do not leave unnecessary access indefinitely after completion. Coordinate the change with a clear record of who can prepare, approve and alter information.
Before cancelling a system, test whether exports preserve the relevant reports and attachments. A successful download is not proof that the archive is complete or readable.
6. Check the opening position
Ask the new provider to confirm what was received, which balances agree and what is missing. A short onboarding report can list completed transfers, unresolved items, upcoming deadlines and actions required from you.
Compare the first new reports with the handover information. Material differences need explanations rather than an unsupported adjustment to make totals match.
Questions to resolve before the change
Should you wait until year end? Not necessarily. Choose a practical cut-off with both the outstanding work and reporting timetable in view.
Will the new accountant fix the backlog? Only if that work is included. Agree its scope, information needs and cost separately from routine support.
Does removing HMRC authority complete the handover? No. Records, software access and unfinished deliverables still need attention.
Discuss an accounts handover with EPOS Accountancy before ending the existing arrangement. Use a written workstream schedule so the change results in usable records and clear responsibility.