# How to change your accountant without disrupting the business

> Seven things to ask for, and when is the best time to switch.

Zdroj: https://mojatv.eu/en/blog/changing-your-accountant

Publikované: 26.07.2026

## V skratke

- The handover usually takes two weeks.
- The cleanest point is 1 January, but you can switch at any time.
- Accounting records belong to the company, not the accountant — they cannot be withheld over unpaid invoices.
- Ask for documents, accounts, the general ledger, asset register, payroll records and portal authorisations.

Changing accountant looks like an upheaval, but done properly it takes two
    weeks and the business never notices.


The best time to switch


    The cleanest point is 1 January, when the previous period is
    closed. You can switch at any time, though — open items and account balances
    are taken over as at the handover date.



    One period is worth avoiding: the month before the filing deadline. Your
    outgoing accountant is overloaded then and the handover drags.


What to ask for


    Accounting documents for the current and previous period.
    Annual accounts and the tax return for the last closed year.
    General ledger and trial balance as at the handover date.
    Fixed asset register including depreciation schedules.
    Payroll records, pension insurance record sheets and employee registrations.
    Filed returns and statements including delivery confirmations.
    Access to the electronic mailbox and authorisations on the Financial Administration portal.


What to watch out for


    Accounting records belong to the company, not the accountant.
    If they refuse to release them over unpaid invoices, that is a matter for
    settlement between you — not grounds for withholding the records.


How it works with us


    A free consultation — we review the scope and quote a price.
    Signing the agreement and the power of attorney.
    Taking over the records and reviewing them, usually within two weeks.
    Registration with the Financial Administration and the insurers.
    A summary of findings — what is in order and what needs resolving.


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PRO Accounting, s.r.o. · +421 944 430 844 · info@proaccounting.sk