Changing accountants: hand over tax records and open questions
When changing accountants, transfer the history behind your tax figures as well as access to the software. List lodged returns, asset schedules, loss records, ATO balances and unfinished questions. Agree who is responsible for each upcoming obligation, and have the incoming agent confirm receipt and scope before treating the handover as complete.
What you’ll get from this guide: A handover matrix with evidence received, open questions and a named owner for each next step.
- Transfer the schedules behind opening balances, not just the latest return.
- Name the person responsible for each unfinished obligation.
- Treat agent authorisation, software access and receipt of records as separate checks.
A new accountant can log in and still be missing the explanation for a loss carried forward or an owner loan balance. Request those explanations explicitly; software access doesn't bring every old working paper with it.
Agree what is being taken over
List the entities and tax work included in the new engagement. Specify unfinished returns, amendments, advice questions and upcoming obligations. Ask both agents to confirm the boundary between their work so an item is not left with two people assuming the other has it.
The Tax Practitioners Board's engagement-letter guidance describes the value of setting out services, exclusions, time frames and responsibilities. Use the actual engagement terms to confirm scope. An introductory meeting is not proof that the incoming agent has accepted an urgent amendment.
Illustrative work items. Fill in actual dates and names before relying on the matrix.
| Work item | Record to transfer | Confirmation needed | Next-action owner |
|---|---|---|---|
| Prior lodged return | Return, assessment and tax reconciliation | Incoming agent confirms receipt | Incoming agent |
| Asset opening balances | Asset register and tax depreciation schedule | Missing purchase record identified | Owner obtains invoice |
| Deferred loss history | Year-by-year schedule and prior advice | Treatment review accepted in scope | Incoming agent |
| Open amendment question | Original return and correction evidence | Deadline and responsibility confirmed | Named agent |
| Upcoming obligation | Due-date evidence and work status | Who prepares, approves and lodges | Both agents agree handover boundary |
These allocations are examples to agree, not instructions assigning work to someone who has not accepted it.
Request the records behind the balances
Start with lodged returns and assessments, then add the tax reconciliations that explain differences from the financial accounts. Request asset schedules, deferred-loss records, relevant agreements and advice supporting unresolved or continuing positions.
For each record, note the entity, year and version. Ask for enough history to explain the current opening figures rather than automatically collecting every file ever created. Retain records in a location the business can access, using the agreed secure transfer method.
An owner funding balance should come with its agreement and movement schedule. The company funding record shows what to include. An open correction should have its amendment evidence pack, not just a note saying 'fix last year'.
Confirm authority separately from software access
Follow the current ATO agent nomination instructions where they apply to your entity. That guidance expressly excludes sole traders from the client-to-agent nomination requirement described there. Ask the incoming agent which process applies; don't assume a company and a sole trader use identical steps.
Where you make a nomination, tell the agent it has been submitted. The ATO says the nominated agent is not automatically notified. Separately check the software invitation, document access and responsibility for lodgement. None of those steps proves that all historical records have arrived.
Don't share your Digital ID credentials. Use the official authorisation process and appropriate software roles. For the wider operational cutover, use the BAS-agent switching checklist.
Obtain receipt and acceptance of the open work
Copy the tax handover matrix
Copy this blank template into your own files. Your records stay with you.
Mark an item received only after the incoming person confirms they can open the relevant file. Then record whether they have accepted the related work, what remains missing and who will supply it.
Review any approaching due date before ending the old arrangement. Confirm it from the actual records and responsible agent, rather than calculating it from the handover date. If there is a records or fee dispute, keep the issue separate and follow the engagement's resolution process; this worksheet doesn't decide document ownership.
Finish by saving the completed matrix with the engagement and your business records. Leave open questions visible until someone has answered them.
Key takeaways
- Transfer the schedules behind opening balances, not just the latest return.
- Name the person responsible for each unfinished obligation.
- Treat agent authorisation, software access and receipt of records as separate checks.
Where to get help
See the TPB's engagement-letter guidance and the ATO's agent nomination instructions. Ask the incoming registered tax agent to confirm scope, receipt of records and responsibility for approaching obligations.
Where to go from here
Lending money to your company: keep a clear funding record
Request the evidence behind owner funding balances.
3 min readTax return mistake? Prepare the amendment evidence first
Give the incoming agent a complete correction pack.
3 min readSwitching BAS agents: a practical handover checklist
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General information only. This guide doesn't take your personal or business circumstances into account and isn't financial, legal or tax advice. Rates and thresholds change — check the official sources linked in this guide and get qualified advice where your circumstances require it.