Quick answer
To switch bookkeepers, agree a cutoff date, collect the accounting file and reconciled reports, transfer access securely and assign unfinished work. Check opening balances before the incoming provider begins. Payroll and tax responsibilities need their own handover arrangements.
Agree on who owns each period
Changing bookkeepers does not require starting a new accounting file. Begin with a written cutoff date and identify who completes the month before it. For example, the outgoing bookkeeper might finish September while the incoming provider takes responsibility from October. If September is incomplete, document that explicitly. The goal is to prevent the same transactions from being entered twice or a period from being missed.
Request the handover records
Collect the latest profit and loss statement, balance sheet, trial balance and year-to-date general ledger. Request reconciliation reports, bank and card statements, outstanding customer invoices, unpaid supplier bills and relevant loan schedules. Include the chart of accounts and a list of recurring entries. Ask for an explanation of unresolved balances and any periods that remain open. Keep copies in a business-controlled location before ending the old engagement.
Keep ownership of your software and data
Confirm who owns the accounting subscription, billing relationship and administrator account. Invite the incoming provider using their own role-based access rather than sharing your password. Review connected bank feeds, receipt tools, payment processors and integrations. Export records in useful formats where the software allows it. Do not cancel the old subscription or delete access until you know the new provider can retrieve the required history.
Compare balances before new work begins
The incoming bookkeeper should review the handover reports and the last completed reconciliations. If a starting balance does not agree, investigate it before adding new transactions. Ask how proposed historical adjustments will be documented and approved. Changes affecting a filed tax period should be discussed with the preparer; switching providers alone is not a reason to overwrite previously used figures.
Treat payroll and tax responsibilities separately
A bookkeeping handover does not automatically transfer payroll processing, tax filings or scheduled payments. Make a separate responsibility list for each service, including upcoming deadlines, account access and the person authorized to approve submissions. Where payroll is involved, agree how year-to-date information will be checked. Confirm that no provider is assuming another person has already completed a required task.
Use a first-month acceptance checklist
After the first close, review whether bank and card accounts reconcile, customer and supplier balances make sense, and recurring transactions appear once. Confirm that you received the agreed financial reports and a list of open questions. In a hypothetical handover, discovering an outstanding reconciliation during this review is a reason to resolve that period, not silently carry the difference into future months.
Close the old access after the transition
Once records are secured and responsibilities have transferred, remove access that is no longer needed and update integration permissions. Retain the handover agreement and exports under your record-retention process. Before choosing a new provider, ask what onboarding includes, how cleanup is quoted and who will answer routine questions. Our bookkeeping service page explains the support you can discuss during an introductory consultation.
Sources and further reading
General organizational information, not individualized tax, legal or financial advice. Confirm requirements with a qualified adviser familiar with your circumstances.