The short answer
Agree who owns work on each side of the handover date. Transfer reconciled balances, open items, deadlines and authorised access with an explicit acceptance record. Files alone are not a handover: the receiving accountant needs to know what is complete, what is uncertain and who acts next.
Agree the exact handover boundary
State the last period the outgoing accountant owns and the first period the incoming accountant owns. List filings that cross that boundary, corrections still open and documents expected later. Otherwise both people may assume the other is handling a return that relates to one month but is due in the next.
For a move between firms, agree the client's authority to transfer information, scope, secure channel and any unresolved engagement terms. This operational checklist does not settle local retention, confidentiality or professional obligations. Confirm those before releasing records.
Create a handover note beside the files
The handover record
| Area | Minimum information |
|---|---|
| Client profile | Entities, contacts, services, reporting periods |
| Last completed work | Period, reviewer and final report or filing evidence |
| Open work | Due date, status, missing item and next action |
| Balances | Latest ledger, reconciliations and known differences |
| Recurring work | Schedules, exceptions and review arrangements |
| Access | Systems, account owners and required authorisations |
| Client communication | Commitments already made and agreed channels |
Add the location and date of each export. A label such as 'final balances' is insufficient when several files have that name. Specify the period, source system and version, and explain whether opening balances have been reconciled. Do not send shared passwords as a shortcut to setting up proper access.
Use an unfinished period to test the pack
Suppose Client A changes accountant on 1 November. October bookkeeping is partly prepared, one bank account is missing and a filing is due later in November. The outgoing note should name each gap and say who completes October. The incoming accountant checks the files and accepts the assigned actions; a calendar invitation alone does not establish that acceptance.
Walk through one real open task together. Can the incoming person find its source, understand the blocker and contact the right client representative? If not, amend the handover note now. The exercise usually reveals gaps faster than checking the total number of transferred files.
Use a sign-off that can reveal exceptions
Incoming accountant's acceptance
Incoming accountant's acceptance
- Reporting periods and ownership boundary understood.
- Final and working versions clearly distinguished.
- Latest balances received and reconciliation status stated.
- Upcoming obligations have preparers and reviewers.
- Missing documents and corrections have owners.
- Required access tested without sharing credentials.
- Client informed of the new contact and upload route.
- Exceptions recorded with a resolution date.
Acceptance need not claim every historic figure is correct. It should say what was received, what was checked and what remains unresolved. Keep an exception log and schedule a follow-up after the first close. For an internal reassignment, preserve the outgoing person's comments and decisions rather than replacing the history.
Tell the client what changes
Client handover message
Client handover message
SubjectYour accounting contact from {date}
Hello {name}, from {date}, {new contact} will manage {services}. Please continue sending documents through {channel}. {outgoing contact} remains responsible for {period or open work}; {new contact} takes over {first period}. The next documents we need are {items} by {date}. Please confirm the right contact for any outstanding questions.
After the first cycle, review missed inputs, access problems and unexpected commitments. Improve the client onboarding checklist with what the handover exposed, and use the month-end close controls to verify the first completed period.
Questions
No. It needs period and version information, reconciliations, open-item context, access arrangements and clear ownership of upcoming work.
Record receipt separately from verification. State what was checked and retain exceptions for balances or support that need further review.
About this article
Author: Claister
Published by Claister, the company building the accounting practice management software discussed on this website.
Design partner: Natalija Miadzelic
Editorial review: Natalija Miadzelic · Accountant · Approved
Editorial policyClient work: onboarding, documents and handovers
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