Changing accountants in Bulgaria: prepare a handover that supports the next period

Changing accountants involves more than sending the latest accounts to a new contact. The incoming accountant needs to understand the records, the reporting already completed and the work still open. A written handover helps the business move into the next period with fewer unanswered questions.

Agree the service cutoff

Record the last accounting period handled by the outgoing accountant and the first period covered by the incoming team. Clarify who prepares any return that relates to an earlier period but will be submitted after the change. Include outstanding authority requests and documents still expected from the business.

This is an allocation of agreed work, not a way to erase earlier obligations. Ask both sides to identify unfinished tasks and make sure management knows who is responsible for following them up.

Transfer records with an inventory

• List the accounting database or exports, ledgers, registers and source documents received.
• Include available financial reports, submitted returns and evidence of submission or acceptance.
• Identify the records supporting bank, cash, customer and supplier balances.
• Record missing files, unreadable exports and questions about the accounting setup.

Keep the original materials and clarify how the new accountant will access the working records. Arrange the appropriate user permissions and authorisations for agreed services. Confirm when old access should end and who remains responsible for the company’s archive.

Check the starting position

The opening balances should be reconciled with the closing records and available supporting detail. A total on a report does not explain which customer invoices remain unpaid or why a particular balance exists. Differences should be recorded for follow-up, with the evidence needed to resolve them.

Also confirm which returns have actually been submitted. A prepared file and an accepted submission are different stages; the handover should make that distinction visible.

Separate handover from corrections

An initial review can reveal missing documents or earlier errors. Correcting entries, reconstructing previous periods and preparing amended reports need their own agreed scope. ARG can organise receipt of the records, initial checks and the gap list, then explain any further work before ongoing service proceeds.