Switching checklist

0 of 10 done

1. 1. Check your engagement letter
   Look for a notice period and anything about final fees. You can choose to change accountant, but any notice period or other terms still apply.
2. 2. Choose your new accountant
   Get a written quote that lists the work covered and what costs extra.
3. 3. Agree the new engagement letter
   It sets out the work and the fee. Accountants must explain in writing how their fee is worked out.
4. 4. Tell your current accountant in writing
   Say that you are moving and give them permission to talk to your new accountant. They should get your permission before sharing information.
5. 5. Let the new accountant contact the old one
   People call this professional clearance, but the old accountant cannot stop you moving. They should still answer the new accountant.
6. 6. Check your deadlines
   Note your next accounts, confirmation statement, tax and VAT dates, and agree who files each one during the handover.
7. 7. Give your new accountant access to HMRC
   Your new accountant will tell you how to let them deal with HMRC for you. Follow their steps before your next deadline.
8. 8. Move access to your accounting software
   Give the new firm access and remove the old firm.
9. 9. Check your registered office address
   If your company uses your old accountant's address, change it on Companies House.
10. 10. Settle the final bill and get your records
    Pay what you owe for work done. Unpaid fees do not stop an ACCA member passing on the last accounts and trial balance.

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