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Changing accountant

How changing accountant works

Changing accountant is mostly letters between you and two firms. Here is the order, who does each step, and what the professional rules say.

Draft: not yet reviewed by a practising accountant.

The short answer

1. Check your engagement letter for a notice period. 2. Choose a new accountant and agree their terms. 3. Tell your old accountant in writing and allow them to talk to the new one. 4. The new accountant writes to the old one (professional enquiry). 5. The old accountant replies and passes on records and information. 6. Move HMRC access and software access to the new firm. You can choose to change accountant, subject to any notice period or other terms.

The steps, and who does each one

Who does what when you change accountant
StepWhoWhat happens
1. Check your termsYouRead your current engagement letter for a notice period and anything about final fees.
2. Choose and agreeYou and the new firmAgree the work and the fee in writing. The new firm checks who you are and whether it can take you on.1
3. Give permissionYouConfirm the change to your old accountant and authorise them, preferably in writing, to cooperate with the new one.1
4. Professional enquiryNew firmWrites to the old firm asking about anything that might affect the decision to act for you. ICAEW says it is common practice to ask for records and information at the same time.1
5. Reply and handoverOld firmReplies, and deals with the request for records and information.2
6. Move accessYou and the new firmAuthorise the new firm to deal with HMRC for you, and move access to your accounting software.3

Our switching checklist turns this into a list you can tick off.

Professional enquiry ("professional clearance")

If your new accountant is a member of ICAEW or ACCA, their code of ethics expects them to contact your old accountant before taking you on. For ICAEW members this is section 320 of the ICAEW Code of Ethics. ACCA's guidance says only exceptional circumstances excuse a member from contacting the existing accountant.14

People often call this "professional clearance". ICAEW says that is a misnomer: the old accountant does not have the authority to give or refuse permission for the new one to act. The decision is the new accountant's.1

What the ICAEW guidance says about the exchange:

  • Your consent. The old accountant needs your consent to reply. If you refuse, they must not give a full reply and will tell the new firm consent was refused.2
  • Unpaid fees. Outstanding fees are not a reason for the old accountant to ignore the enquiry. They can mention the fees in their reply.2
  • Honest answers. The old accountant must give any information honestly and clearly, and must say what any concern is rather than hint at one.2

How long it takes

No rule sets a fixed time. ICAEW tells its members to respond promptly. If the new firm hears nothing within a reasonable time, which ICAEW suggests may be 14 to 30 days depending on the circumstances, it chases. If there is still no reply, it writes by a tracked method saying it intends to act unless it hears back within a stated period. ICAEW says a period of less than two weeks is unlikely to be reasonable.1

So give yourself time before your next deadline. If a filing is due soon, agree in writing which firm will do it.

Records and information

ICAEW's code requires the old accountant to deal promptly with any reasonable request to transfer records. They should not normally charge for this unless there is good reason, such as a lot of work digging out old files.1 ACCA members must give the new accountant the last accounts you approved and a detailed trial balance, promptly and free of charge.5 In some limited cases an accountant can hold on to records until a bill is paid. The details are on What your old accountant must hand over and Can an accountant keep my records?

If your old accountant has gone quiet

See My accountant isn't responding. You do not need the old firm's agreement to move.

Sources

  1. ICAEW, "Change of professional appointment: incoming accountant" helpsheet (section 320 of the ICAEW Code of Ethics; paragraphs R320.6A and R320.7C). icaew.com. Reviewed by ICAEW 17 November 2023. Checked 12 October 2026.
  2. ICAEW, "Change of professional appointment: outgoing accountant" helpsheet. icaew.com. Updated by ICAEW 29 October 2025. Checked 12 October 2026.
  3. GOV.UK, "Appoint someone to deal with HMRC on your behalf". gov.uk/appoint-tax-agent. Checked 12 October 2026.
  4. ACCA, "Obtaining professional work" factsheet, issued 1 July 2025. accaglobal.com. Checked 12 October 2026.
  5. ACCA, "Transfer information" factsheet, issued 1 July 2025 (Code section B15). accaglobal.com. Checked 12 October 2026.