Must my accountant be able to access my software?

The short answer

No, not always. A complete export file can be enough. Agree in advance which access and files the accountant needs for the engagement.

Basis: art. 2:393 DCC; NBA Standard 4410

Which engagement does the accountant carry out?

The access needed depends on the engagement. An accountant who compiles your annual accounts does different work from an accountant who performs a statutory audit. So do not only ask whether a guest account is available. Discuss which data must be supplied, which checks will be carried out and who may make changes.

In a compilation engagement, the accountant processes your information according to the agreed reporting framework. NBA Standard 4410 describes the responsibilities involved. An export file with trial balance, movements, corrections and supporting documents can be workable for that. However, the firm may have its own work process and need additional information. Have the firm assess a sample export in advance. That way you avoid filling everything into a package yourself and then having to supply it again because the accountant cannot follow the data. A pdf alone is often insufficient for substantive questions.

Which file documents does the accountant need?

For an audit engagement, the accountant must be able to obtain sufficient appropriate audit information. Merely looking at a dashboard does not solve that. Conversely, a permanent licence is not automatically needed when relevant information is available in another way. Art. 2:393 DCC regulates the statutory audit by an accountant; the concrete access is worked out in the engagement and in practical working arrangements. Discuss movement files, supporting documents and the ability to make data selections at an early stage. With many transactions, a read-only account can be more efficient than a new export each time, but that is a practical consideration within the file.

Give access rights that fit the work. An accountant who only assesses whether information reconciles does not need to change source entries without an agreement. Create separate users and record who approves correction proposals. Do not share personal passwords when the system supports individual accounts. Check whether access to one BV unintentionally gives access to other administrations. When the engagement ends, withdraw the access and keep the work product you received. Also ask how documents are shared securely and who is responsible for the company's own archive.

How do you limit software access?

Include software costs in the engagement discussion. Some suppliers charge for an extra user or export function; other firms process files only in their own environment. Those are conditions you must verify, not universal characteristics of accountants' software. Choose a route in which the accountant can follow the file and you keep the final documents yourself. Have agreements on access, corrections and delivery confirmed in writing. That prevents duplicate work and uncertainty about the version the board eventually signs. Access is a tool for the cooperation, not a replacement for a clear division of tasks.

Sources

• NBA: the accountant declares
• Belastingdienst: setting up records

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