Switching BAS agents: a practical handover checklist
When changing BAS agents, agree who is responsible for each reporting period before work moves to the new provider. Record the last reconciliation and lodgement, collect the supporting files, list unresolved questions and plan software access. Treat ATO authorisation and accounting-software access as separate tasks, and confirm the first handover has worked before closing the old arrangement.
What you’ll get from this guide: Prepare a cutover record so work, documents and responsibilities don't get lost between agents.
Agree where the old engagement stops and the new one starts. “The new bookkeeper is taking over” leaves too much unsaid if a BAS is half prepared or an earlier correction is still being investigated.
Read your current engagement terms and discuss the proposed handover date with both providers. The TPB's engagement-letter guidance discusses scope, documents and the end of an engagement. Your own agreement is the place to start for notice, outstanding fees and handover arrangements.
Make one cutover sheet
Name the person responsible for each item on the handover sheet. Replace a vague status such as “done” with a date or a document reference.
| Handover item | What to record | Who confirms it? |
|---|---|---|
| Bank and card reconciliations | Last completed date for each account | Outgoing provider, checked by incoming provider |
| Last BAS lodged | Period and lodgement receipt | Outgoing provider and owner |
| Current BAS | Draft status, outstanding questions and agreed lodger | Both providers and owner |
| Earlier corrections | Affected period, evidence and next action | Person retaining that work |
| Payroll, if included | Last completed pay run and outstanding tasks | Agreed payroll contact |
| Software and documents | Subscription holder, export locations and access list | Owner and relevant provider |
| First review with new agent | Date, reports expected and questions to resolve | Owner and incoming provider |
Save this sheet with the engagement documents. If you need help establishing the starting point, use the bookkeeping and BAS reading guide to identify the relevant record-review task.
Decide who handles the current period
Agree whether the outgoing provider will finish the current BAS or hand over its draft. Record who asks you for missing documents, who obtains your approval and who lodges it. Don't assume both providers interpret the cutover date in the same way.
An earlier correction can remain with one provider even when current bookkeeping moves to another. If that is the arrangement, list the affected period and how the final result will be communicated. Ask the providers to agree how edits to the accounting file will be controlled while both have access.
Fictional example: a business changes providers on 15 October. The outgoing agent has already started reviewing the September quarter. The owner and both agents agree that the outgoing agent completes that specific BAS while the new provider starts the October bookkeeping. The cutover sheet records the unresolved September questions and the promised lodgement receipt. The date alone would not have explained any of this.
Collect records you can open and understand
Ask for the agreed exports, lodged statements, reconciliation reports and working notes about unresolved transactions. Check the files open and that you can identify the period each one covers. A folder called “final accounts” is not much help if it contains several versions with no explanation.
Confirm how attachments and source documents will be transferred. If the old provider owns the software subscription, ask how billing and business access will change. A spreadsheet export may preserve totals without preserving every attachment or audit detail; establish what you will receive before cancelling a subscription.
If a document or fee dispute develops, keep written records of what was requested and the response. Get appropriate advice on the agreement rather than assuming you can resolve ownership or access rights by changing passwords. The TPB complaints page explains the issues it can consider.
Separate software invitations from ATO authority
Inviting someone into Xero, MYOB or another accounting product doesn't complete their ATO authority. Conversely, changing the registered agent doesn't automatically remove an old software user.
Ask the incoming provider which official authorisation process applies to your entity and engagement. Where agent nomination is required, complete your part through the ATO's agent-nomination instructions. Don't give the agent your myID credentials to do it for you.
If you also have an income-tax agent or a separate payroll provider, make sure everyone understands the intended scope. Ask for confirmation that the new arrangement leaves the other engagements as intended. Keep this discussion separate from the list of software users and document-sharing permissions.
Check the first cycle before closing the handover
At the first agreed review, confirm that the opening position matches the handover sheet, the new provider can access the records, and earlier unresolved items have an owner. Ask which work is complete and what is waiting on you.
Then remove access that is no longer needed, in line with the agreed handover and any remaining work. Keep your own recovery details and copies of the final records. Update the routine contacts for documents, questions, approvals and billing.
If you're still choosing the replacement, start with BAS agents for small business and the directory. Give potential providers the same starting facts so they can price the handover realistically.
Key takeaways
- Allocate each reporting period and unresolved job to a named person.
- Keep receipts, reconciliations and working notes with the cutover record.
- Treat ATO authorisation, software access and subscription ownership separately.
- Verify the first cycle before considering the handover complete.
Where to get help
Check the incoming provider in the TPB register. Ask both providers to confirm the handover in writing and use the official ATO instructions for any required nomination.
Where to go from here
Contacting a BAS agent: enquiry checklist and email template
Explain the handover workload to the prospective new agent.
4 min readHow to check a BAS agent's registration with the TPB
Check the incoming practice before arranging access.
4 min readBAS agent for small business: how to choose one
Explore a related question linked in this guide.
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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.