How to Change Accountants ?

How to Change Accountants Without Losing 6 Months of Bookkeeping

Changing your accountant is a right, never a drama. But it's also a moment of friction where a poorly managed transition can cost three to six months of delay on your filings, fines for missed deadlines, and sometimes months of accounting reconstruction.

This guide describes the exact procedure to follow across the four CryviTis jurisdictions, the common pitfalls, and the ethical conventions that most firms observe — but which are worth knowing so you can insist on them if needed.

The 30-second version: the best time to switch is just after the annual closing. Observe the notice period set out in the engagement letter (generally 3 months in France). Demand the complete file in writing: general ledger, trial balance, FEC or equivalent, supplier and client contracts, signed annual accounts. Get written confirmation that filings in progress will be finalised by the outgoing firm. Without these 5 elements, don't sign any new engagement letter.

The 7 signals that should put you on alert

Before we talk procedure, let's talk decision. Changing firms is rarely a snap judgement — it's the accumulation of weak signals. Here are the most significant.

1. Response times stretching out: 48 hours, then 4 days, then "I'll get back to you next week."
   

2. A contact who changes every 6 months without a clear file handover.
   

3. Recurring errors on filings (URSSAF rejections, VAT errors, late submissions).
   

4. A refusal to explain a position or to put a recommendation in writing.
   

5. Fees that systematically overrun the retainer, with no clear justification.
   

6. Obsolete digital tools that force you into manual re-entry or emailing PDFs.
   

7. No evolution in the advice when your business itself has evolved.
   

A single signal doesn't justify a change. Three recurring signals over more than six months — that's another matter.

The ideal timing: just after the annual closing

The optimal moment to switch is in the month following the annual closing, before the new financial year begins. Why?

• The file is "closed": all accounts are finalised, the final filings (annual tax return, annual accounts, balance sheet) are submitted. The outgoing firm no longer has any "in-progress" tasks that could be held hostage.
  

• The new firm starts cleanly on the new financial year, without having to pick up mid-year.
  

• The handover can be organised calmly: no pressing deadline looming.

In France, a financial year ending 31 December suggests a switch between late March (tax-return filing) and late April. An SME with a 30 June year-end suggests a switch in September–October.

Special case — urgent departure: if you're in open conflict with the outgoing firm, don't let yourself be trapped by "you have to wait for the closing." The right to terminate exists at any time, subject to the contractual notice period.

The ethical framework: what the outgoing firm must provide

In France, the OEC's code of conduct requires the outgoing accountant to hand over to the incoming peer all the documents needed to continue the engagement, without improper retention. Retention for non-payment of fees is tolerated only if strict conditions are met and the client has been informed beforehand.

In Belgium, the ITAA applies similar ethical rules: handover of files within a reasonable timeframe, without retention except for clearly established non-payment.

In Switzerland, there is no single professional body, but EXPERTsuisse and the professional standards impose a duty of cooperation between peers.

In the UAE, the framework is less formalised. FTA-registered Tax Agents are held to professional standards, but file handover often remains a contractual matter.

Items to demand in writing:

• General ledger of accounting entries (in an exportable format, ideally the FEC for France)

• Trial balance for the last three financial years

• Signed annual accounts (balance sheet, income statement, notes)

• Tax returns and VAT filings for the last three financial years

• Contracts with suppliers and clients (originals or certified copies)

• Payslips and social-security filings (if payroll is included)

• A record of filings made (court registry, NBB, commercial register, FTA) with acknowledgements of receipt

The step-by-step procedure

Step 1 — Notify the outgoing firm (D-90 to D-30 depending on notice)

A registered letter with acknowledgement of receipt (or an email with acknowledgement in France). State:

• Your intention to terminate the engagement letter

• The desired effective date

• A reference to the applicable notice clause

• An explicit request to hand the complete file to the designated peer

📌 Simple template: "Dear Sir or Madam, In accordance with article X of the engagement letter signed on [date], I hereby inform you of my decision not to renew our collaboration with effect from [date], i.e. on expiry of the contractual notice period. I would be grateful if you would prepare the complete handover of the accounting and tax file to my new colleague [Name, contact details], in accordance with ethical convention. Kind regards, [Name, position]"

Step 2 — Select the new firm (D-60 to D-30)

Three detailed quotes, verification of registration with the Ordre, client references, and an engagement letter reread with a clear head. Don't sign in a rush.

📖 To compare the models: Independent, firm or online platform — which model for which profile

Step 3 — Organise the handover (D-30 to D)

Put the old and the new firm in touch. Ask for a phone or video call between the two operational contacts so they can organise themselves. Often, the new firm issues a formalised "request for documents" that the old one fills in point by point.

Step 4 — Receive and verify (D to D+30)

Once the new firm has received the documents, ask for a detailed receipt letter ("I acknowledge receipt of the following documents…"). Personally check that nothing is missing: trial balance, general ledger, signed accounts, tax returns, filings. Any missing item = a written follow-up to the outgoing firm.

Step 5 — Start the new engagement cleanly (D+30 and beyond)

An initial audit by the new firm of past financial years (to be requested explicitly, sometimes billed on top) makes it possible to detect errors and anomalies from the previous engagement. It's this diagnosis that will justify retroactive corrections, if needed.

Jurisdiction-specific points

France

The standard notice period in OEC engagement letters is 3 months. For one-off engagements or short retainers, check the appendices: some letters provide for 6-month notice. The OEC's internal rules govern handover between peers, and a dispute can be brought before the Regional Council.

Belgium

The notice period is often likewise set at 3 months. The ITAA can be called upon in the event of a blockage. The handover of digital accounting files (often in Sage, Yuki or WinBooks format) must be provided for contractually.

Switzerland

No single regulatory body, but the standard EXPERTsuisse engagement letters provide for a notice period of 3 to 6 months. Cantonal tax fragmentation calls for particular vigilance: make sure the new firm has command of your main tax canton.

United Arab Emirates

A more flexible contractual framework. Always check the termination and file-handover clause before signing any new engagement. If you change FTA-registered Tax Agent, anticipate updating your file with the FTA itself.

The trap of a poorly handed-over new financial year

The most costly mistake isn't the change itself — it's starting the new financial year without an audit of the opening balances.

If the old firm made errors on the last balance sheet, those errors become your opening balances for the new financial year — and therefore your problem. Without an initial audit by the new firm, you implicitly validate the past errors.

Recommendation: provide in the new engagement letter for an initial audit of the opening balances, generally billed at €800 to €2,500 (excl. VAT) in France depending on complexity. It's the most profitable investment of a successful transition.

Frequently asked questions

What notice period must I observe to change accountants?

In France and Belgium: generally 3 months, to be checked in the engagement letter. In Switzerland: 3 to 6 months according to EXPERTsuisse conventions. In the UAE: as per the signed contract, often 30 to 90 days. Termination for serious misconduct (failure to perform the engagement, refusal to hand over files) allows the notice period to be reduced or removed.

Can my accountant refuse to hand over my file?

No, in France and Belgium, except for retention due to duly justified and previously notified non-payment of fees. Even then, certain items (original invoices, original contracts) remain your property and must be returned. In the event of a blockage, refer the matter to the OEC or the ITAA for mediation.

How much does changing accountants cost?

The change itself costs nothing as a matter of professional ethics. However, budget for: the initial audit of opening balances (€800–2,500 excl. VAT in France), a possible "file takeover" fee charged by the new firm (€300–800), and of course the new firm's fees for the new financial year.

Can I change accountants several times?

Yes, with no limit. But be aware that repeated changes (more than one in three years) are sometimes viewed negatively by banks or investors during a financial analysis. Be ready to explain the rationale behind your choices.

What should I do if the old firm refuses to sign the tax return in progress?

If the tax return is being prepared at the time of notice, the outgoing firm must finalise it (except in the case of termination for breach). If they refuse, the emergency procedure is: (1) a formal letter of demand, (2) referral to the Ordre (OEC/ITAA), (3) if necessary, engaging a new firm to finalise urgently, with an audit of the items handed over.

Conclusion

A well-prepared change of accountant is invisible: your bookkeeping continues, your filings go through on time, and you gain peace of mind day to day. A poorly prepared change can cost three to six months of bookkeeping to rebuild — not to mention tax penalties for missed deadlines.

The golden rule: notice period observed, handover in writing and on record, initial audit by the new firm. These three elements are enough to avoid 95% of transition mishaps.

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Sources and references

• Code of conduct of the Ordre des Experts-Comptables France — experts-comptables.fr

• ITAA Belgium — Ethical rules — itaa.be

• EXPERTsuisse — Professional standards — expertsuisse.ch

• UAE Federal Tax Authority — Tax Agents register — tax.gov.ae

CryviTis F.Z.E is a B2B ProfTech platform based in Ajman Free Zone (United Arab Emirates). CryviTis connects clients with verified (KYC) professionals in finance, accounting, audit and advisory. CryviTis acts solely as a technical infrastructure intermediary (Art. 3 DSA, EU Regulation 2022/2065) and provides no personalised advice.