Accounting
Switching to a New Accountant Mid-Year: A Step-by-Step Guide Without Errors
· 3 min read
Changing your accountant in the middle of the year is no disaster. Here is the exact procedure for handing over data, checking opening balances, and ensuring VAT continuity.
What to request from your current accountant
You need complete accounting data in electronic format, the general ledger, trial balance, asset registers, payroll sheets, and an overview of all submitted tax returns. Under the Civil Code, you have a legal right to receive all your documentation.
Reconciling continuity is key
The new accountant must reconcile opening balances, bank account balances, petty cash, liabilities, and receivables. Unreconciled discrepancies will otherwise drag on throughout the entire year and only surface during an audit by Finanční správa (Czech Tax Office).
Power of attorney and communicating with the authorities
Notify Finanční správa (Czech Tax Office), ČSSZ (Czech Social Security Administration), and the health insurance companies of the change in representation. We handle this administration on our clients' behalf – you sign a single power of attorney and we take care of the rest.
Author: FinTaxo expert team
Operated by: Zaklipso s.r.o.
Czech original: read this article in Czech
This article is general information and does not replace individual tax, accounting or legal advice. Czech legislation changes frequently — verify the current wording or discuss your situation with us before acting on it.
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