Changing accounting firm – plan the handover without losing control
A change of accounting provider is easier when dates, balances, open items, access rights and responsibilities are mapped before the handover starts.
Choose a clear cut-off date
Decide which period the current provider completes and from which date the new provider takes over. Avoid creating a grey area where both parties assume the other is responsible.
Create a handover list
Typical items include the general ledger, trial balance, customer and supplier ledgers, bank reconciliations, VAT information, payroll-related balances, fixed-asset information, year-end documentation and upcoming filing dates. The exact list depends on the engagement and systems used.
Check reconciliations before the move
Compare reports for the same date and document known differences before the handover. BFN guidance covers bookkeeping, vouchers, archiving and system documentation; a new provider should not have to infer missing explanations.
BFN bookkeeping guidance (Swedish) →
Secure data and access
List systems, integrations, bank connections, authorities, shared folders and other access. Remove unnecessary access only after the handover has been verified, and make sure accounting records remain available in accordance with applicable retention requirements.
Clarify responsibilities during the transition
Agree who handles VAT, payroll reporting, supplier payments, tax returns, year-end tasks and questions from authorities during the changeover.
Document the new engagement
A new engagement should have a clear scope, allocation of responsibilities, deadlines, information flows and reporting. Reko provides a structured framework for this for FAR member firms.
Let’s talk about your business.
Tell us what you need help with, and we will discuss a suitable approach.
Sources and scope
General information, not an assessment of an individual engagement. The choice of roles and working methods is editorial guidance.