Changing accounting offices step by step

1. Choose the cut-off date

The handover date should match the accounting cycle. Record in writing who prepares the final declarations for the closing period, who handles corrections and who answers questions concerning earlier years.

2. Build the data and document list

The exact list depends on the legal form and accounting model. A handover often includes source documents, tax ledgers or accounting books, trial balances, VAT and tax files, official receipts, fixed-asset records, contractor balances, payroll documentation and information needed for ongoing contracts.

• accounting data in a usable agreed format
• submitted declarations, JPK files and official confirmations
• opening balances and unresolved contractor items
• fixed assets, depreciation and inventory information
• payroll, contracts and employee balances where applicable

3. Update authorisations and access

Verify electronic-declaration powers of attorney, KSeF permissions, accounting and payroll systems, bank integrations and document platforms. Grant only the necessary scope to the new office and remove obsolete access after confirming that the handover is complete.

4. Confirm registrations and notifications

A change of accounting office may require updating business or tax information depending on the entity and the facts. Verify the relevant CEIDG, tax-form and other registration duties for the individual case instead of using one generic checklist for every organisation.

5. Reconcile the first month

The new office should confirm opening information, missing documents, deadlines and the recurring communication process. Keep the signed handover list and record any items that remain with the previous office.