Changing accountants
Keep the thread
of the work.
A handover should explain the history that matters, not simply move a folder from one place to another.
Before the move
Agree the boundaries of the change.
The conversation identifies which periods and services are moving, what work the current adviser is completing and who will coordinate the handoff. The business remains part of that agreement.
Access permissions, source records and any adviser communications belong in the separately agreed process, not the public enquiry form.
The working record
What exists, what is complete, what is open.
A useful handover records the systems in use, the completed periods and the questions still outstanding. It also identifies responsibilities that continue with another adviser, such as separately scoped tax or specialist work.
If the existing records need catch-up, that work is scoped explicitly instead of being hidden inside the changeover.
After the handoff
Set the first month’s rhythm.
Agree the source-information process, the review point and the questions to resolve first. Both sides should know what has been completed, what remains open and who is handling it.
Discuss a handover