How to change accountants: everything you need to know
How to Change Accountants: Everything You Need to Know
If you've been thinking about switching accountant but keep putting it off because it seems complicated or awkward, you're not alone. It's one of the most common reasons people stay with an accountant they're not entirely happy with - sometimes for years longer than they should.
The good news is that the process is straightforward, your new accountant handles most of it, and there's far less disruption than most people expect.
Can I change my accountant?
Yes - at any point. There's normally no contractual obligation that locks you in beyond any outstanding fees owed to your current accountant, and there's no requirement to give a specific notice period unless your engagement letter says otherwise. You are free to move at any time.
When is the best time to switch?
You can switch at any point in the year, but shortly after your accounts have been filed is often the cleanest time to make the move - it means your new accountant starts with a fresh year and a complete set of records to work from. That said, if something isn't working, don't feel you have to wait. We regularly take on clients mid-year and manage the transition smoothly regardless of where things stand.
Do I need to speak to my current accountant first?
Not necessarily. If the relationship has broken down or you simply don't want to have that conversation, you don't have to. Once you instruct us, we write to your previous accountant on your behalf - this is standard professional practice and happens between accountants without you needing to be involved. Your previous accountant is professionally obliged to respond promptly and cooperate with the handover.
If there are outstanding fees owed, it's sensible to settle those before or during the transition - but that's a practical consideration, not a barrier to switching.
How does the process actually work?
The steps are simpler than most people expect:
Speak to your existing accountant - if you have worked together for a long time it may be that expectations have changed over time and they can actually give you what you need, by making a change in how you work together. If you still want to make a change:
Get in touch with us - we have an initial conversation about your business, your circumstances, and what you need
Sign our letter of engagement - this formally instructs us to act on your behalf
We contact your previous accountant - we send a professional clearance letter requesting your records and confirming there are no issues with us acting for you
Records are transferred - your previous accountant provides your accounts, tax returns, and any other relevant documents
We get started - once we have everything we need, we're up and running. We'll let you know if there's anything we need from you directly
In most cases the whole process takes two to four weeks.
Will switching affect my relationship with HMRC?
Not at all. We register as your new agent with HMRC, which transfers the authorisation from your previous accountant to us. HMRC doesn't need to be separately notified and there's no disruption to your tax position or any filings in progress.
What about work that's already in progress?
If your previous accountant is part way through a VAT return, payroll submission, or your annual accounts, we'll work out the most practical handover point with you. In some cases it makes sense for them to finish what they've started; in others it's cleaner for us to take over immediately. We'll give you a straightforward recommendation based on your specific situation.
How much does switching cost?
Switching itself costs nothing - there's no fee for the handover process. You'll settle any outstanding invoices with your previous accountant as you would normally, and our fees start from the point we begin acting for you. We offer transparent, fixed-fee pricing so you'll know exactly what you're paying before we start.
Ready to make the move?
At Facts & Figures, we're an independent ICAEW Chartered Accountancy practice with offices in Edinburgh and Glasgow. We work with sole traders, limited companies, partnerships, and landlords across Scotland - and we make switching as straightforward as possible.
Thinking about finding a new accountant? Get in touch to see how we can help you and your business.