You can change accountants in Ireland during the year. Agree the new scope, fee and handover date, then authorise your new firm to contact the old one. They request the records, arrange access and confirm who handles each deadline. If you use ROS or myAccount, you must approve the new Revenue agent link yourself. Agree a realistic timetable around the records, access and deadlines; historic clean-up is separate work.
The hassle of changing accountants can feel heavier than the hassle of staying. You are already running a business. Moving another relationship is one more decision to find time for.
So after the busy period. After the next return. Next year.
Before postponing it again, separate two questions. Does the current service still fit your business? And what would the move actually involve? A clear answer to the second makes the first easier to act on.
Has your business outgrown the service?
An annual compliance service can be a sensible purchase. But it does not become ongoing financial support simply because your business has grown.
If you now need monthly numbers, a cash forecast or help assessing a hire, check whether that work is in your engagement. Missing from the scope and promised but not delivered are different problems.
Look at the decisions you have had to make without useful input. Did the answer arrive after you needed it? Were tax payments a surprise? Can anyone explain the margin change? Are you repeatedly organising work that you expected the firm to handle?
One awkward week does not define a relationship. A recurring gap between the support you need and what you receive is worth addressing. Raise it clearly with the existing firm. If they cannot provide the right service, you can move without treating the conversation as a personal dispute.
Our switching accountants service sets out how Around Finance manages that move.
The mirror test: is your accountant keeping up?
Your business invests in people, systems and better ways to work. Ask whether your accounting relationship has developed alongside it.
- Are the records current and reconciled on an agreed timetable?
- Do the reports explain what changed and help with the next decision?
- Are planning questions raised before you commit, rather than after?
- Is there a clear person responsible for the work and your questions?
- Do the communication channels and response expectations suit how you operate?
- Is the scope clear enough that you know what is included and what costs extra?
Do not choose a new firm because it lists more apps. Ask it to explain how it will deliver the work, when you will receive the numbers and what happens if something is late.
What actually happens when you switch
The move starts with a signed engagement, your approval of the Revenue link and correspondence between the two firms. You do not need to turn yourself into a handover project manager. You do need to authorise the move and provide the information only you can give.
1. Agree the work and the starting point
Tell the new firm what is missing, what systems you use and which deadlines are approaching. Review the condition of the records before assuming they are ready for monthly reporting.
The engagement should state the recurring work, fee, start date, your responsibilities and any separate catch-up or setup costs. Check the notice terms in your current agreement too.
2. Authorise contact with the existing accountant
The new firm makes professional enquiries and requests the handover information with your permission. This is often called professional clearance, but the outgoing firm does not grant permission for another accountant to act. Chartered Accountants Ireland explains the distinction.
Professional enquiries and transferring records are related tasks. Neither removes the need to decide who files a return that is due during the move.
3. Transfer the records and check them
The pack can include the latest accounts, trial balance, tax computations, fixed asset register, capital allowance details and Revenue correspondence. VAT and payroll records, current bookkeeping and outstanding queries matter too.
At Around Finance, we review the information received and identify gaps. Signing with a new firm does not repair missing records or historic errors. Separate that work from the normal monthly service so you know what needs fixing and what it costs.
4. Approve access and the Revenue link
Arrange the right access to your accounting, payroll and other relevant systems. Confirm who controls the subscriptions and administrator permissions.
Revenue’s online e-linking process requires an active ROS or myAccount customer to approve the request. In ROS, look for the Agent-Link Approval document in your inbox. Revenue’s current instructions cover both systems.
Confirm the relevant tax registrations with the new firm. Do not assume that signing its engagement letter completes the Revenue approval.
5. Confirm responsibility for every live deadline
Use a short handover timetable. For example:
| Work | Confirm before transfer |
|---|---|
| Payroll | Who runs the next payroll and has the records and access? |
| VAT | Who prepares, files and arranges payment for the next period? |
| Year-end accounts and tax | Which firm completes each outstanding return, and what fee applies? |
| Bookkeeping | What is the agreed cut-off and who completes the reconciliation? |
| First management report | What records need fixing, and when will the first dependable report arrive? |
Two firms can work alongside each other during a transition. The safeguard is a written allocation of work, rather than an assumption that someone else has it covered.
How long does the move take?
The timetable depends on the records, access, deadlines and the outgoing firm’s response. Agree it with the new firm before the move. A complex group, historic errors or a live Revenue matter can require additional work.
The initial transfer and the clean-up are different jobs. So is settling into a new reporting routine. Ask for a realistic handover date and the first reporting date, rather than one vague promise that everything will be sorted in a fortnight.
Our switching service describes follow-ups through the first 90 days. Those checks help confirm that the records, access and routine are working after the initial transfer.
Do you need to wait for year-end?
Usually, no. You can move during the year, with the old firm finishing specified year-end work while the new firm takes over agreed ongoing tasks.
Timing still matters. If a filing is due in days, an audit is underway or the accountant is completing a transaction, review the risk before choosing the transfer date. That may mean an orderly overlap rather than a rushed stop.
Waiting for year-end is not a plan if the same problem will still be there afterwards. Agree a timetable that protects deadlines and starts the support you need.
What happens to fees already paid?
A payment to the old firm does not automatically settle which firm completes the accounts or whether all the remaining work is covered. Check the engagement, work completed, notice terms and any outstanding balance.
Set out where the old firm’s responsibility ends and the new firm’s starts. If both will contribute to a period, agree the tasks and fees before the work begins.
Around Finance works on a fixed monthly fee, which may not line up with how you are currently billed. Our accounting fees guide explains how to compare the full scope. Check current pricing alongside the specific proposal.
Should you change software at the same time?
Do not assume that a new accountant requires a new accounting system. Review the existing setup first.
Where the software is usable, keeping it during the handover can reduce the number of moving parts. If a migration is necessary, agree how records, opening balances, access and training will be handled. Explain the reason for combining the changes and protect the upcoming deadlines.
Software should help deliver the service. It should not become another unexplained project for your team.
What should be better after the move?
The new relationship needs a different routine, not just a different name on the invoice.
Start with dependable records and compliance. Agree the frequency of management reporting and the decisions it should support. Add forecasting and wider advice when the business needs them, with a clear scope.
If the reason for leaving was that nobody explained the numbers, make that expectation explicit before joining the new firm. Ask when the conversation happens, who leads it and what you should be able to decide afterwards.
If you run an Irish business turning over €250,000 or more and want to discuss the gaps in your current support, Book a Finance Fit Call. We will look at the work you need and what an orderly move would involve.
FAQs
Can I change accountants during the year?
Yes. Agree the cut-off, access and filing responsibilities. The existing firm can finish specified year-end work while the new firm takes over agreed ongoing work.
Do I need my accountant’s permission to leave?
No. Check your engagement and notice terms. Your new accountant makes professional enquiries with your authority; this is not permission granted by the outgoing firm.
Will switching interrupt payroll or tax deadlines?
It should not when properly planned. Confirm who handles every upcoming filing and payment while records and access transfer. Do not rely on a general assurance without a timetable.
What if my records are behind?
You can still discuss a move. The new firm needs to assess the gaps and agree the catch-up work, cost and effect on the first reporting date.
Does the new accountant approve the Revenue link for me?
If you are an active ROS or myAccount customer, you approve the request yourself through Revenue’s online process. Your new firm submits the request and explains what to do.
Will I pay twice for the same accounts?
Agree the allocation before the handover. What you already paid, the work completed and both engagements determine the fees. A clear written split helps avoid paying two firms for the same task.
