Change of Accounting Firm & Handover Plan – Business | Word/PDF/Excel

Changing Accounting Firms & Handover Plan – a professional document package for businesses changing accounting consultants or accounting firms. Organize the handover of bookkeeping, reconciliations, accounts payable and receivable, permissions, financial information, and open items with editable Word templates, searchable PDF files, and an Excel workbook.

Important distinction: The package is an administrative planning and documentation aid. It is not an agreement that automatically terminates an ongoing engagement, a bookkeeping system, a new data processing agreement, or a guarantee that the company's bookkeeping is complete. Read the current engagement agreement, notice periods, and who is responsible for different steps during the transition.

Included Documents

Excel: Nine Tabs and Controlled Difference Calculation

Start, Overlamning, Underlag, Avstamning, Behorigheter, OppnaPoster, Avvikelser, Oversikt and Las_mig. A difference is calculated only when both compared balances are numerical, including the value zero. The overview summarizes the statuses the user records. The workbook contains no macros and does not automatically retrieve data from accounting systems. Test accounts, passwords, and personal data from actual engagements are not included.

How the Company Plans Its Accounting Transition

1. Check the engagement agreement: note valid notice periods, remaining obligations, and procedures for data handover.
2. Determine the last day of responsibility: document who handles bookkeeping, VAT reporting, payroll, and reporting during the transition period.
3. Request and reconcile materials: for example, SIE files, general ledger, verification lists, bank reconciliation, accounts payable and receivable, and outstanding deviation items.
4. Change permissions securely: document who needs access and when old access should be terminated. Never share passwords or BankID codes in the document package.
5. Acknowledge and follow up: confirm what has actually been received, what deficiencies remain, and who is responsible for correcting them.

Legal and Accounting Guidance

The company's responsibility for bookkeeping remains even when an external accounting firm is engaged. Read the Swedish Tax Agency's guidance on bookkeeping requirements and the Swedish Economic Crime Authority's information on bookkeeping crimes.

Financial information must normally be archived until the seventh year after the end of the calendar year in which the financial year ended. Practical information is available from FAR on archiving bookkeeping. Assess according to applicable law whether special retention, transfer, or storage requirements apply to the company.

When personal data is transferred between parties, the data controller needs to clarify roles and the applicable legal basis. Where a supplier processes personal data on behalf of the customer, a data processing agreement according to IMY's guidance may be required. A checklist does not replace such an agreement.

Related Document Templates

For a new consulting engagement, see Engagement Agreement for Financial Services. For year-end work, see Year-End Checklist & Reconciliation Register. For ongoing follow-up on termination and responsibility, see Contract Register & Contract Monitoring. For balance reconciliation, Bank Reconciliation & Account Reconciliation may also be relevant.

Frequently Asked Questions

Who is responsible for bookkeeping when the accounting firm is changed?

The bookkeeping-obligated company's responsibility to comply with legislation remains. Engagement agreements and documented allocation of responsibility are needed to avoid gaps in practical work.

What should the old accounting firm hand over?

It depends on the previous engagement, agreement, legal requirements, and which documents actually exist. Use the request for handover materials to specify relevant files and document remaining deficiencies.

Is an SIE file sufficient?

Not necessarily. Materials for verifications, reconciliations, accounts payable and receivable, open items, and reporting may need to be transferred and checked separately.

Can old logins be shared with the new firm?

No, do not share personal passwords or BankID details. Create, change, and revoke permissions in each service according to its secure procedures.

Does the final receipt prove that the bookkeeping is correct?

No. It documents what the recipient states they received and what reservations were noted. It is not an audit or independent review of the bookkeeping.

What languages and formats are included?

The five work templates are available in Swedish in editable Word and searchable PDF. An Swedish user guide, an English User Guide, and an Excel workbook with nine tabs are included.

Has the package been reviewed by an external accounting consultant or lawyer?

No. The material has undergone internal AI-assisted fact-checking as well as technical file and calculation tests, not external professional advice or audit.

Version 1.0 · October 24, 2026 · Supplier: Svenska Dokumentmallar / Mallbutiken.se · Digital delivery after purchase.