Fix the responsibility boundary first
- 1. Choose the cut-off
A month- or quarter-end is convenient, but do not wait if filings, data, or access are at risk.
- 2. Allocate imminent work
Record who posts pre-cut-off transactions, files the next returns, answers authority requests, and corrects earlier periods.
- 3. Define scope
List entities, banks, cash registers, warehouses, employees, taxes, currencies, contracts, and systems. One database is not the whole handover.
What to obtain from the former accountant
| Area | Deliverables |
|---|---|
| Database and ledgers | Working file/export, chart of accounts, trial balances, account cards, journal |
| Filings | Original and amended returns, receipts, tax calculations, taxpayer account, SRC correspondence |
| Source documents | Sales, purchases, acts, invoices, tax documents, contracts, bank, cash, inventory |
| Payroll | Employees, contracts, orders, timesheets, payroll, leave, deductions, balances |
| Open balances | Receivables, payables, advances, loans, fixed assets, intangibles, stock, work in progress |
| Risks | Requests, reviews, overdue items, disputed entries, unsigned documents, promised corrections |
Transfer access separately from files
Create a role matrix for the tax portal, bank, e-invoicing, cash register, accounting system, cloud, e-signature, and corporate email. Record owner, user, rights, and revocation date.
Do not send passwords in ordinary messages. Create named users, use multifactor protection, revoke former roles after acceptance, and keep signature keys under the client’s control.
Incoming diagnostic
- match filed returns to ledgers and acceptance receipts
- reconcile every bank and cash balance at cut-off
- analyse receivables, payables, advances, and loans
- check payroll, leave, and employee liabilities
- reconcile taxes to the taxpayer account and next deadlines
- check inventory, fixed assets, intangibles, and depreciation
- identify unposted documents, negative balances, and unsupported manual entries
Three handover situations
The incoming accountant validates and prepares it; the former provider confirms what is posted; the client names one filer so the return does not fall between providers.
Accept the database as a technical copy and record missing evidence in the handover act. Rebuild the file from a register; unsupported costs are not treated as reliable.
Preserve the original file and evidence, identify period and cause, then file an amendment only after the consequences are calculated and approved.
Close the handover formally
Sign a protocol stating what was delivered, periods, formats, missing originals, discrepancies, owners, and dates. Attach a file list or checksums.
Keep the source database read-only. Make corrections in a working copy with a change log rather than erasing history.
Common mistakes
- terminating the old provider before export and inventory
- treating a filing receipt as proof that a return is correct
- not assigning the next filing
- sharing a master password instead of a named role
- editing history without backup and protocol
- including undefined historical reconstruction in the ordinary monthly fee
Official sources
Links and current versions checked: 23.09.2026