Changing your accounting firm mid-year: what to hand over and what to ask for
How to move your bookkeeping to a new firm without missing a deadline: exactly what to request from the outgoing team, what usually goes missing, and a safe handover order.
Zura Labs & Business Hub Co., Ltd.
You can change accounting firms mid-period; nothing requires waiting for the year-end. The risk is continuity of data. Before moving, obtain the latest trial balance, ledgers, the fixed-asset register, receivable and payable detail, all filed tax returns with payment evidence, and the details of the registered bookkeeper. Then update the bookkeeper of record in the relevant systems and agree in writing who files for the overlapping month.
Reviewed 2026-09-14 by the Zura Labs corporate services team.
- Allowed mid-year?
- Yes. Nothing requires waiting for the period end, but every deadline stays the same.
- Data to receive
- Latest trial balance, general ledger, fixed-asset register, open receivables and payables, inventory, and last year's closing working papers.
- Tax documents to receive
- Every return filed in the current period, payment receipts, input and output VAT reports, and withholding-tax certificates.
- System access
- Revenue Department e-Filing, DBD and social-security accounts should belong to the company and its director, not only to the accounting firm.
- Registered bookkeeper
- A company must have a bookkeeper meeting the statutory qualifications, so the recorded bookkeeper must be updated when the team changes.
- Responsibility cut-off
- Put in writing which month is the outgoing team's last and which is the new team's first.
How this works in practice
- 01
Check the contract and filing cycle first
Review notice terms and outstanding work, then pick a cut-off that avoids a critical deadline — for example, not mid-month when a VAT return is due.
- 02
Request the handover as an itemised list
Send a numbered request — trial balance, ledgers, asset register, tax returns, and the native accounting-software files — so completeness can be checked.
- 03
Reconcile opening balances to last year's statements
Opening balances must tie to the statements filed with the DBD last year. If they do not, find out why before posting anything new.
- 04
Move system access cleanly
Reset passwords on the tax and government portals, keep the director as primary holder, and grant the new team only the access they need.
- 05
Agree the first three months of filings
Draw up which return is due each month, who prepares it, who signs, and the document cut-off dates so nothing is missed during the transition.
Reasons this gets delayed or rejected
Not receiving the native accounting files
PDF-only handovers force the new team to re-enter history, costing time and inviting errors. Ask for files that can be imported.
Portal access tied to the old firm
If the portal accounts sit in the old firm's name the move stalls and a deadline can slip. The company should hold primary access from the start.
Moving right before the year-end close
Switching while the close is being prepared leaves the new team no time to review history. If unavoidable, insist on a complete set of working papers.
Answers to the questions we hear most
Which authorities must be told?
Changing provider is not a company amendment, but the recorded bookkeeper and the filing access in the Revenue Department, DBD and social-security systems must match who is actually responsible.
What if the old firm will not release the data?
Start with a written request listing the items and the original records that belong to the company. If that fails, take legal advice — our group law team can draft the letter — and in parallel start rebuilding from the copies the company already holds.
Do I have to change auditor too?
No. The auditor is an independent professional appointed by the shareholders' meeting, so changing bookkeeper is a separate decision.
Can deadlines be postponed during the change?
No. Statutory deadlines do not move because you changed provider, so define the responsibility cut-off and agree the filing schedule in advance.
Does Zura take over mid-year?
Yes. We start by reconciling opening balances and reviewing what the outgoing team provided, list what is missing, and set the first three months' filing schedule before starting. Any unfiled years are handled as a separate catch-up scope so the picture stays clear.
- The Revenue Department
- Department of Business Development (DBD)
- Federation of Accounting Professions (TFAC)
This is general preparation information, not case-specific legal or accounting advice. Government fees, processing times and conditions change with official announcements. We review each guide on a schedule and show the review date on the page.