Changing accountants in Switzerland: the steps for a smooth handover
Want better-managed accounts, clearer answers or support suited to your business? Here is how to organise a change of accounting firm: timing, ending the engagement, documents to collect and takeover costs.
By Sarah Prieur · Swiss certified accountant
Changing accountants: the essentials
You can organise a change of accounting firm in Switzerland without always waiting until year-end. A successful handover rests on three things: a precise takeover date, complete records and a written allocation of work between the two firms.
- Choose the new team before interrupting support for your business.
- Check the current engagement, work still to complete and conditions for ending the relationship.
- Collect accounting data, supporting documents and information about outstanding deadlines.
- Confirm who prepares the next closing, VAT returns and payroll.
When should you consider changing accountants?
A change is justified when support no longer suits your business. Accounts available too late, unclear answers or unexplained extra charges may be warning signs. Growth, hiring employees or new overseas activities may also require different expertise.
Before comparing firms, write down what must improve. For example: receiving monthly figures, having a stable contact, knowing the annual cost or getting more tax explanations.
- For a self-employed professional: easy document submission, a view of profit and a clear distinction between private and business expenses.
- For an LLC or corporation: regularly maintained accounts, timely year-end preparation and coordination between accounting, VAT and payroll.
- For a growing business: financial dashboards that help manage the business.
A discussion with your current accountant may resolve an organisational problem. If difficulties persist, you will already have a practical specification for the next provider.
Can you change accounting firms during the year?
Yes. Year-end is often convenient, but it is not the only possible time. A month-end or quarter-end may work if entries and documents are available and ongoing tasks are allocated.
| Timing of the change | Benefit | Point to resolve |
|---|---|---|
| Start of a financial year | Clear separation between previous and new support | Who finalises the previous year’s accounts and tax return? |
| End of a VAT quarter | Reduces sharing of one period between two firms | Who files and checks the final relevant return? |
| Month-end | Allows a mid-year takeover, particularly for payroll | Which accumulated totals and balances are transferred, and on what date? |
| Urgent or overdue records | Allows prompt organisation of upcoming deadlines | Which work is missing and who will handle it? |
The previous firm completes bookkeeping through 30 June. The parties separately specify who files the second-quarter VAT return and finalises the previous annual closing. The new team takes over from July using the transferred and checked balances. This allocation must be confirmed; it does not follow automatically from the change date.
For annual work, our guide to year-end closing(in French) helps identify what remains to prepare.
How to change accounting firms in five steps
Define the takeover scope
List current services: bookkeeping, annual accounts, tax return, VAT, payroll, registered office and advice. Specify the last period actually processed and known deadlines. A file described as “up to date” should be supported by concrete documents.
Choose the new team and approve its quote
Describe your business, document volume, software, employees if any, and the state of your records. Confirm included services, the engagement manager and team availability on the planned date.
Organise the end of the current engagement
Review the contract and agree which work will be completed, billing and handover arrangements. Confirm your decision in writing. Avoid an operational gap before an important deadline without a takeover solution.
Transfer records and necessary access
Prepare a shared inventory of delivered files. A PDF balance sheet does not replace detailed entries, supporting documents and data needed for ongoing work. Authorise communication between firms about your file and use an appropriate transfer channel.
Approve the takeover and initial deadlines
The new team reconciles received balances, identifies missing documents and confirms the first tasks. Arrange a follow-up after the takeover to check that the planned organisation works.
Changing accountants starts with a clear plan.
Describe your situation to Sarah and the Karpeo team. We can clarify the takeover scope, useful documents and next steps in a proposal tailored to your business.
Request a takeover quote →Ending the engagement: what should you check?
Start by identifying what your contract covers. Accounting support, a registered office and a software subscription may have different terms. Changing accountants does not automatically end all these services.
For a contract governed by mandate law, Article 404 of the Code of Obligations provides for termination at any time. However, termination at an inopportune time may result in compensation for resulting damage. The contract’s legal classification and circumstances matter: do not assume that changing accountants means no exit costs can arise.
What should your letter specify?
- Your company name and the engagement concerned.
- The desired end date and affected services.
- The work you propose leaving with the previous team to complete.
- Documents to transfer, the authorised recipient and desired date.
- A request for a work status report and final fee statement.
If the date or charges are disputed, clarify them before treating the handover as settled. Ending the engagement, transferring data and paying for services are three matters to address explicitly.
Which documents should you collect from the previous accountant?
The list depends on your activity. Use this table as an initial inventory, then ask the new firm to confirm what it needs.
| Area | Items to transfer |
|---|---|
| Accounting | Chart of accounts, journal entries, general ledger, trial balance, software export and supporting documents. |
| Annual accounts | Latest balance sheets, income statements, notes and details of closing balances. |
| Banks and open invoices | Bank statements and reconciliations, receivables and payables lists, advances and deposits. |
| VAT | Filed returns, method used, reconciliations, corrections, correspondence and open deadlines. |
| Tax | Filed tax returns, assessments, advance payments and pending requests. |
| Payroll | Relevant contract data, statements, annual totals, certificates and social insurance information. |
| Other balances | Fixed assets, depreciation, inventories, loans and documents explaining significant balances. |
| Tools and powers of attorney | Access inventory, authority authorisations, licences and export or transfer arrangements. |
Obtain files that are genuinely usable
Request exports in a format the new team can use, together with readable archive copies. Also check attachment access: a transaction export may not include them.
In Switzerland, accounting books and documents generally must be retained for ten years after the financial year ends. Changing provider does not remove this obligation. Keep an accessible archive even after old software access closes.
An inventory distinguishes delivered documents, outstanding items and data requiring clarification. Do not assume all the provider’s internal working papers are automatically transferable: specify what the takeover requires.
Who handles VAT, payroll and access during the handover?
Every deadline needs a named owner. Changing accountants does not suspend returns or payments. For each task, confirm the period, preparer, approver and deadline.
- VAT: allocate periodic returns, any corrections and annual reconciliation. See our VAT support.
- Payroll: set the final month handled by the previous team and check transferred totals for annual certificates and declarations. Explore our payroll management.
- Tax and closing: specify who completes earlier years and responds to authority requests already received.
- Access: update powers of attorney and create named access accounts. Do not substitute a personal banking password for an appropriate authorisation.
If your address is at the previous firm, also address mail and registered office services. A change of address or registered office has its own formalities; it does not result merely from transferring bookkeeping.
How much does changing accountants cost?
There is no single price. Cost depends on the state of the accounts, data volume, software and outstanding work. Separate three categories when comparing proposals.
| Cost category | What to clarify |
|---|---|
| Ending the previous engagement | Work completed but not yet invoiced, agreed finalisation and any exit charges to examine. |
| Initial takeover | Import, balance checks, setup, filing and any catch-up work. Request a separate scope and estimate. |
| Recurring support | Bookkeeping, closing, tax, VAT, payroll, software and advice: inclusions and extra charges. |
An attractive monthly offer may be suitable if its scope is clear. Compare annual costs for equivalent services, not only the first advertised amount.
See our accounting packages for self-employed professionals, LLCs and corporations. Any takeover work should be specified according to your records.
What if the accounts are behind?
A takeover can be prepared with missing periods, but these must be identified and the extra work priced. Ask which years are affected, which deadlines are approaching and what evidence remains available. Our catch-up bookkeeping service explains this support.
How should you choose the new accounting firm?
Ask precise questions about day-to-day arrangements: who processes documents, who reviews the file, how to reach your contact and how often accounts are updated. Check stated qualifications and experience in your type of business.
An in-person or video meeting lets you assess the clarity of explanations. Present a real situation: an upcoming VAT return, an employee to hire or overdue closing. You will see how the firm identifies required information and next steps.
For remote support, examine the features of an online accounting firm : document submission, access to figures and team communication. The tool should simplify your work, with clearly identified human support.
Our guide to choosing an accounting firm(in French) explores these criteria. This article focuses on organising the change.
Prepare your change with Karpeo
In Geneva, Sarah Prieur and the Karpeo team support self-employed professionals and SMEs with accounting, tax, VAT and payroll. To assess a takeover, state your legal structure, software, last processed period and desired change date.
Decided to change? Let us clarify the takeover.
Explain what no longer works and what you expect from your next firm. We can define services, information to collect and a suitable timetable.
Prepare my change with Karpeo →Your questions about changing accountants
Can you change accounting firms during the year?
Yes, a mid-year takeover is possible if the necessary data is available and tasks are allocated. A month-end or quarter-end is often a convenient transition point.
Must I wait until the balance sheet is complete?
Not necessarily. However, confirm who completes the previous closing, who prepares the tax return and how adjustments will reach the new team.
How long does transferring the file take?
Timing depends on document availability, software exports and outstanding work. Request a timetable based on the inventory rather than an identical duration promised for every business.
Can the new firm contact the previous one?
Yes, you can authorise it to communicate with the previous team to organise the handover. Specify the scope and authorised information recipients.
Must I change accounting software?
Not automatically. The new firm must confirm whether it can work in your tool or import its data. Check licences, attachments and archive access before closing a subscription.
Can I change accountants if the bookkeeping is overdue?
Yes, but takeover and catch-up work must be defined separately. Identify missing periods, available evidence and urgent returns or payments.
Is changing accountants free?
Not automatically. Final engagement fees, takeover work or catch-up may be added to the recurring package. Have these items specified in writing before the handover.
Useful references
Code of Obligations : Article 404 on ending a mandate and Article 958f on document retention. Your transition arrangements must fit the contract and services concerned.
SECO SME Portal: electronic retention of accounting records, particularly readability and access to documents after changing software or provider.
About the author
Sarah Prieur
A Swiss certified accountant and partner at Karpeo, Sarah specialises in tax and VAT. She supports SMEs, self-employed professionals and entrepreneurs with tax obligations and decisions.
Registration, method selection, input tax recovery and cross-border transactions are among her areas of work. She also supervises the operations team and the quality of accounting, tax and payroll files.
Before Karpeo, she spent eight years in audit at PwC Switzerland, progressing to manager.
Explore Sarah’s background →