Can I switch accountants during the year-end work?

The short answer

Yes, but arrange the termination of the engagement, succession and file handover carefully. A switch does not change the annual accounts deadlines.

Basis: art. 2:210, 2:362, 2:393 and 2:394 DCC

Which engagement are you ending?

You can look for another accountant during the year-end work. First check the current engagement, the notice arrangements and whether a successor is willing to accept the file. Do not assume that a new firm can continue immediately where the previous one stopped. It must itself assess which information and work are needed.

Draw up a status list before you give notice. Which records are closed, which corrections have been proposed and which questions are still open? Ask for the available version of the annual accounts, source exports, relevant correspondence and documents that belong to your records. Distinguish between your own data and the accountant's internal working documentation; you cannot assume without further assessment that every internal document must be handed over. Discuss specifically which information the successor needs. Resolve a dispute about the invoice or the handover through the appropriate route, without losing sight of the statutory planning.

How do you hand over the year-end file?

A successor accountant must be able to accept the engagement and may find contact with the previous accountant necessary within the applicable professional rules. Provide the information needed and discuss how communication will be organised. Be honest about why you are switching and about any disagreements over figures or accounting policies. A switch is not a way to remove a substantive problem from the file. Art. 2:362 DCC remains the starting point for the required view. If two advisers judge a material item differently, that calls for a reasoned assessment and a clear record of the treatment chosen.

For a statutory audit, the formal appointment under art. 2:393 DCC also matters. That is a different situation from replacing an adviser for voluntary compilation work. Have it assessed which decision-making and any additional obligations apply to the switch. Allow enough time for the successor to assess evidence and earlier work. A new firm cannot take over an existing report without its own responsibility. Ask for a realistic budget and planning before you expect an almost finished file to be signed off immediately at hardly any extra cost.

Who monitors adoption and filing?

Keep adoption and filing separate on your action list. Art. 2:210 and 2:394 DCC remain relevant even when the relationship with the adviser changes. Appoint one person within the BV to monitor the deadlines and manage the final version. Prevent two firms from preparing different publication documents at the same time without coordination. When finishing, check who carries out the filing and ask for the receipt. Then record the new division of tasks for later years. A good switch ends with a complete and understandable file, not just with a new contact person and a terminated old invoice stream.

Sources

• NBA: the accountant declares
• KVK: deadline for filing the annual accounts

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