How to switch accountants without missing a deadline

Make an inventory before moving anything

List the entities, tax accounts, software subscriptions and reporting periods involved. Separate completed work from work still in progress. A handover goes more smoothly when both the outgoing and incoming providers can see what is included.

Do not cancel software or remove access before discussing record export and continuity. Some records may only be readily available inside an existing account. Keep ownership of business subscriptions and administrator access clear.

Identify unfinished work

Write down unfiled periods, outstanding CRA correspondence, unreconciled accounts and approaching deadlines. Explain any unresolved accounting questions rather than assuming the new accountant will discover them immediately.

Ask the incoming firm to assess capacity and scope before relying on it to meet an urgent date. Sending records is not, by itself, confirmation that an engagement has been accepted.

Request a useful handover

Discuss how prior returns, financial statements, trial balances and supporting schedules will be transferred. Written authorization may be needed before advisers exchange information. Confirm access to your accounting software separately from CRA representative authorization.

Never pass passwords between firms in an ordinary email. Use account invitations and the approved secure process. Keep a record of who has access and remove outdated access once the handover is complete.

Confirm responsibilities in writing

Agree on what the new engagement includes, what remains with the outgoing provider and who follows up on open items. A clear starting period and a documented opening balance reduce confusion when the next return or financial statement is prepared.