Switching Accountants Checklist
A practical handover checklist for UK limited companies changing accountants, covering timing, clearance, records, access and follow-up checks.
Switching accountants is a normal professional process, not a confrontation. Whether you have outgrown your current firm, need better advice, or fees have crept up without value to match, the handover itself is well-trodden territory.
This checklist covers what to do before, during and after the switch so nothing falls through the cracks and you do not end up paying twice for the same year.
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Before you switch
Switching mid-year is fine, but timing and expectations matter. Answer these before you start the handover.
Questions for the new accountant
Use this before you commit, not after the engagement letter is signed.
The handover process
Once you decide to switch, the new accountant normally runs this process. You should still know what is supposed to happen.
What should be in the handover pack
Standard professional handover should include the records needed to pick up the file cleanly.
After the switch
These checks stop old access and old addresses lingering after the handover.
When professional clearance is refused
Refusal is rare, but it can happen if outstanding fees have not been settled, or if the outgoing firm is aware of a professional or ethical reason the new firm should not act, such as money laundering concerns, an ongoing dispute or a conflict of interest.
A fee dispute is the most common reason. If clearance is held over fees, paying the disputed invoice under protest if necessary usually unlocks the process. Genuine ethical refusals are very rare for normal businesses.
A note on loyalty
Founders sometimes feel guilty about switching, especially if the relationship goes back years. Your accountant is a professional service provider. If the service no longer fits, switching is the right call. A good outgoing accountant will release you cleanly.