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Transfer of accounting documents between two accountants
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How to change your accountant without disrupting the business

· 2 min read · PRO Accounting, s.r.o.

In brief

  • 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

  1. Accounting documents for the current and previous period.
  2. Annual accounts and the tax return for the last closed year.
  3. General ledger and trial balance as at the handover date.
  4. Fixed asset register including depreciation schedules.
  5. Payroll records, pension insurance record sheets and employee registrations.
  6. Filed returns and statements including delivery confirmations.
  7. 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

  1. A free consultation — we review the scope and quote a price.
  2. Signing the agreement and the power of attorney.
  3. Taking over the records and reviewing them, usually within two weeks.
  4. Registration with the Financial Administration and the insurers.
  5. A summary of findings — what is in order and what needs resolving.

Časté otázky

How long does switching to a new accountant take?
Handover of the agenda usually takes two weeks. It includes taking over documents, reviewing the state of the bookkeeping, and re-registering with the Financial Administration and insurance companies.
When is the best time to change accountants?
The cleanest switch is on 1 January, once the previous period is closed. You can switch at any time, though — just avoid the month before the tax return deadline, when the previous accountant is overloaded.
Can my accountant withhold my documents if I owe them money?
No. Accounting documentation belongs to the company, not the accountant. Unpaid invoices are a matter for mutual settlement, not grounds for withholding documents.
What should I request from my previous accountant?
Accounting documents, the financial statements and tax return for the last closed year, the general ledger and trial balance, an asset register with depreciation schedules, payroll records, and access credentials for the Financial Administration portal.
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