V skratke
- The handover usually takes two weeks.
- The cleanest point is 1 January, but you can switch at any time.
- Accounting records belong to the company, not the accountant — they cannot be withheld over unpaid invoices.
- Ask for documents, accounts, the general ledger, asset register, payroll records and portal authorisations.
Seven things to ask for, and when is the best time to switch.
Changing accountant looks like an upheaval, but done properly it takes two weeks and the business never notices.
The best time to switch
The cleanest point is 1 January, when the previous period is closed. You can switch at any time, though — open items and account balances are taken over as at the handover date.
One period is worth avoiding: the month before the filing deadline. Your outgoing accountant is overloaded then and the handover drags.
What to ask for
- Accounting documents for the current and previous period.
- Annual accounts and the tax return for the last closed year.
- General ledger and trial balance as at the handover date.
- Fixed asset register including depreciation schedules.
- Payroll records, pension insurance record sheets and employee registrations.
- Filed returns and statements including delivery confirmations.
- Access to the electronic mailbox and authorisations on the Financial Administration portal.
What to watch out for
Accounting records belong to the company, not the accountant. If they refuse to release them over unpaid invoices, that is a matter for settlement between you — not grounds for withholding the records.
How it works with us
- A free consultation — we review the scope and quote a price.
- Signing the agreement and the power of attorney.
- Taking over the records and reviewing them, usually within two weeks.
- Registration with the Financial Administration and the insurers.
- A summary of findings — what is in order and what needs resolving.
Časté otázky
Ako dlho trvá prechod k inému účtovníkovi?
Prevzatie agendy trvá spravidla dva týždne. Zahŕňa prevzatie dokladov, kontrolu stavu účtovníctva a prihlásenie na Finančnej správe a v poisťovniach.
Kedy je najvhodnejší čas na zmenu účtovníka?
Najčistejšie je prejsť k 1. januáru, keď je predchádzajúce obdobie uzavreté. Prejsť sa však dá kedykoľvek. Vyhnite sa len mesiacu pred termínom podania priznania, keď je predchádzajúci účtovník zavalený.
Môže mi účtovník zadržať doklady, ak mu dlžím?
Nie. Účtovná dokumentácia patrí firme, nie účtovníkovi. Nezaplatené faktúry sú vec vzájomného vyrovnania, nie dôvod na zadržanie dokladov.
Čo si mám vypýtať od predchádzajúceho účtovníka?
Účtovné doklady, závierku a priznanie za posledný uzavretý rok, hlavnú knihu a obratovú predvahu, evidenciu majetku s odpisovými plánmi, mzdové listy a prístupy k autorizáciám na portáli Finančnej správy.
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