Changing accountant: records and cut-off checklist
A migration should preserve the historical records and identify responsibility for every delivery. A checklist and calendar make the transition reviewable before it is accepted as complete.
Source article last reviewed: . English/Spanish content prepared on 29 October 2026.
Inventory the material to transfer
Request the company, accounting, tax and employment records relevant to the periods covered. Record what has actually been received rather than assuming a file request means delivery.
- Constitution documents and amendments.
- Certificate, authorization and access inventory without sharing passwords or private keys.
- Returns, payment documents and submission receipts.
- Payroll, eSocial and FGTS records.
- Trial balances, ledgers and financial statements.
Establish the cut-off period
Identify which firm closes each period, submits work in progress and deals with obligations due after the handover. A missing cut-off can leave a filing without a responsible party.
Validate before acceptance
Review outstanding matters, registrations and opening balances before assuming the first routine. Historical corrections and regularization may require separate engagement.
Close the transfer with a written record of documents received, validated balances, unresolved items, responsible parties and target dates. Transfer access through individual permissions and revoke prior access when responsibility ends.
Informative content. A case-specific analysis requires a contracted service and reliable records.
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