When can you switch accountants?
You don't automatically have to wait until 1 January to switch. A transition at the start of a year or after a completed quarter can be practical, but ongoing administration can also be transferred. First, look at the agreements in your current engagement letter and general terms and conditions, the status of the work, and the next filing deadline.
The handover date does not yet state who will carry out all ongoing tasks. For example, agree separately on who will finalise the annual accounts for the previous year and who will handle the next VAT return. Do not assume that the transfer will automatically result in a deferral.
Step 1: determine what you need from the new accountant
Write down what you want to improve. Think about insight into your figures, accessibility, explanations with tax returns, experience with your sector or clarity about costs. Turn these into concrete questions for the introductory meeting:
- Who is my point of contact and how do we ask each other questions?
- Which tasks are included in the rate and which are extra?
- Who checks whether submitted documents are missing?
- How often do we discuss the figures and the expected tax?
- Can I continue using my current accounting software?
- What is needed to take over my current administration?
So compare the same work. A monthly price just for processing invoices is different from a price including tax returns and annual accounts. Also read what you can expect from Van Passe's book-keeping services. You can read how switching to Van Passe works step by step and what you need to arrange yourself on the page switching accountants.
Step 2: record date, activities and costs
Before starting, ask for a proposal stating what will be taken over. Ensure ongoing work, any remedial work and one-off setup are listed separately. Also include the notice period of your current agreement. Ask both parties in advance about any completion, export or switching costs; do not assume a free transition.
A simple division of tasks prevents two offices from doing the same thing, or conversely, both waiting. The example below is fictitious and assumes a switchover on 1 October 2026. You must record the mentioned arrangements with both bookkeepers yourself.
| Work | Appointment |
|---|---|
| Bookings up to and including September | Current accountant processes the supplied documents and reports what is still missing. |
| VAT return for the third quarter | Current accountant submits; entrepreneur checks payment instruction and payment. |
| Bookings from October | New bookkeeper starts after checking the carried-forward balances. |
| Annual accounts and income tax | New accountant prepares the agreed year, with access to the data for the whole year. |
| Old corrections and questions | Both parties record who will handle which open item, when and at what cost. |
Step 3: cancel in writing and confirm the transfer
Let your current accountant know that you want to switch and ask for confirmation of the end date. Mention the work that still needs to be completed. Indicate with whom the handover may be coordinated and use an agreed secure route for files.
Sample text for your cancellation
Subject: termination of assignment and transfer of [company name] administration
Dear [name],
I wish to terminate our cooperation as of [preferred date], in accordance with our agreement. Could you please confirm the end date and any remaining costs?
My new accountant is [naam/kantoor]. I authorise you to coordinate the transfer of my business administration with this contact person. I would like to receive an overview of the work that is still ongoing, the corresponding periods and deadlines, and the documents available for transfer.
As discussed, you will take care of [concrete tasks and timeframes]. The new bookkeeper will take over [concrete tasks and timeframes]. Could you please confirm this division of tasks and the agreed-upon date for the handover?
Thank you for the collaboration.
[Name]
Only fill in the text after you have checked the agreement and task division. A desired end date is not yet a confirmed end date.
Step 4: collect the administration with this checklist
Ask the new accountant which years and additional data are needed. Use this list to check receipt and completeness; just a folder of PDF invoices is usually not the complete administration.
- Accounting data: general ledger, trial balance, opening balance and balances as at the transfer date, with available export files or audit file.
- Pieces of wood: received and sent invoices, credit notes, receipts and bank statements.
- Outstanding items: which customers still need to pay and which suppliers you still need to pay, including partial payments.
- Annual accounts available balance, profit and loss account and explanatory notes of relevant years.
- Returns and assessments: submitted VAT and income tax returns, any EC sales lists, corrections, assessments and available receipts.
- Capital equipment and financing: overview of investments and depreciation, loans, lease contracts and relevant agreements.
- Special measures: inventory, cash, payment providers, foreign revenue, staff or other components that apply to your business.
- Outstanding items: missing documents, yet to be processed bookings, outstanding queries from the tax authorities and agreed actions.
- Access and storage location: who manages the software subscription, which data remains available and who keeps which files?
The statutory retention period does not end if you change accountants. According to the For the Tax and Customs Administration, the data that a third party keeps about your business must also be retained.. Therefore, ensure that the required data remains accessible and verifiable at a later date.
Step 5: arrange software and permissions
Changing accountant doesn't always mean you also have to change accounting software. Ask whether the new accountant can work in the existing package and who manages the subscription. Grant access via the system's user and permission options; do not share personal DigiD login details.
Is the software actually changing? Agree on which data will be transferred, which will remain in the old archive and how you can access it. During a trial export, also check the attachments, invoice numbers and outstanding items. A PDF of the closing balance does not replace the underlying entries.
Only cancel the old software subscription after the required data and access have been verified. The Tax and Customs Authority requires that digital records remain usable during an audit. Read the explanation of how to store digital data.
Step 6: check whether the transfer has actually been completed
Have the new bookkeeper confirm what has been received and what is still missing. Check the bank balances, outstanding invoices and the reconciliation of the opening figures together. Assign a person responsible and a date for each open item.
- Is it clear who is submitting the next tax return?
- Are payment references and outstanding assessments known?
- Do the agreed software access and permissions work?
- Are historical data and attachments accessible?
- Are old access rights terminated as soon as they are no longer needed?
- Has an initial time been agreed to discuss the figures and cooperation?
At Van Passe, a handover begins with discussing your situation and the documentation from your current administration. Make sure to also have it recorded which ongoing work and any backlogs are being carried over. Look at the current rates and discuss any one-off costs before you confirm the assignment.
Frequently Asked Questions
Can I switch if my bookkeeping is behind?
You can discuss that with the new bookkeeper. Indicate which months, documents and returns are missing. Have it agreed in advance who will clear the backlog, what this will cost and who will monitor the next deadline. A backlog does not disappear simply by transferring files.
How long does it take to switch accountants?
That depends on the completeness of your records, the work in progress and a potential software switch. Agree on a feasible handover date after both parties know what is required. There is no fixed duration that is right for every business.
What if my previous accountant doesn't hand over documents?
Ask in writing for an itemised list of missing documents and a date for delivery. Inform the new accountant immediately about deadlines that are compromised as a result. In the event of a dispute over costs or the making available of files, advice on your agreement is necessary; do not assume that all types of documents are treated the same legally.
