Before switching ecommerce accountants, agree who will finish each outstanding job and where the new accountant will start. Keep your accounting subscription and platform feeds running until both sides understand the handover. A change of accountant need not mean a change of ledger or a fresh import of your entire sales history.
List deadlines before setting the handover date
Write down the accounts year end, returns due, payroll dates and work already underway. Ask the incoming firm whether it can take responsibility for those dates before you give notice. If a filing is close, agree whether the outgoing firm will finish it or the new firm will take it on, including the fee.
Choose a cutoff that both firms can reconcile. The end of a month or VAT period can provide a useful checkpoint, but you do not have to wait for the financial year end to start the conversation. Avoid assuming that monthly payments to your old accountant mean it will still prepare the year-end return after you leave; check the engagement terms.
Put responsibilities in writing
| Workstream | Confirm before handover |
|---|---|
| Monthly bookkeeping | Last period completed, unresolved differences and first period for the new firm. |
| VAT and other returns | Named preparer, approver and submitter for each period, plus the deadline. |
| Year-end accounts | Who prepares the accounts and tax return, which records they need and the fee. |
| Payroll, if relevant | Last pay run and filing completed, employee records and next run owner. |
| Software and connectors | Subscription owner, access changes and who controls each import. |
Send the agreed list to both firms and keep the acknowledgements. The ACCA disengagement guidance explains the importance of clear responsibilities, records transfer and communication between accountants. Give the outgoing firm permission to share relevant information with the incoming firm.
Request the records behind the balances
Ask the new accountant to confirm its handover pack before records move. A trial balance is a starting point; an ecommerce handover also needs the workings behind platform balances, inventory and VAT. Record anything that is missing and who will obtain it.
- Approved accounts, submitted returns and submission receipts, together with the detailed ledger and opening balances.
- Bank reconciliations and the bank statements supporting the cutoff.
- Platform settlement exports, fee invoices, refund records and a list of unsettled payouts or reserves.
- VAT workings, registration details and supporting import records where relevant.
- Stock quantities and valuation workings, including stock at fulfilment centres and goods in transit.
- Outstanding customer and supplier balances, loans, fixed assets and relevant payroll records.
Request exports and documents through a secure transfer method. Discuss any dispute over fees or document ownership with the incoming accountant; do not assume that every internal working paper must transfer or that a dispute removes a filing deadline.
Preserve software access before cancelling anything
Check the subscription owner for the ledger and each connector. Confirm how ownership or billing will transfer, who keeps administrator access and whether historic reports remain available. Give the incoming accountant its own user account. Keep your own business access and avoid sharing a personal login between firms.
If you also want to change software, scope that as a separate migration. Retain the old exports, agree an opening position and test one completed settlement in the new setup. Our accounting software guide explains the checks before changing a ledger or connector.
Set one cutoff for imports and refunds
Illustration: the outgoing accountant closes the books through 30 September and the incoming accountant takes over from 1 October. An October bank deposit may contain September orders. Preserve the amount due from the platform at 30 September, then match the deposit against that balance. Importing the same September orders again would duplicate sales.
Give the new firm a list of unsettled orders and pending refunds at the cutoff. Trace later refunds to the original transactions. Ask who will investigate opening differences and how they will document any adjustment. The settlement timing guide covers deposits that cross reporting periods.
Arrange HMRC authority as a separate task
Follow HMRC’s agent appointment guidance for the services you need. Ask the new firm to confirm the required authorisations and when they take effect. Software access, professional correspondence and HMRC authority are separate steps. Agree removal of the outgoing firm’s access once it no longer needs to complete the work assigned to it.
Sign off the first period together
- Match opening ledger balances to the agreed handover records.
- Check bank and platform balances, stock and outstanding tax items.
- Confirm that sales imports contain no gaps or duplicates around the cutoff.
- Review unresolved items with an owner and target date.
- Confirm completed filings and the next deadlines, then remove access that is no longer needed.
For a new firm, start with how to choose an ecommerce accountant. For our service, compare monthly bookkeeping and pricing. Include your current software, last completed period and nearest deadline when you request a handover quote. We will need to agree the scope before confirming a start date.
Specialist E-commerce Accountants
General information for UK online sellers. Your accounting and tax treatment depends on your circumstances; confirm the approach for your business before acting.