When your accounting firm changes the people on your account, ask who is responsible now, what work is included, what is due next, and how records and decisions will carry over. A staffing change by itself does not mean service has failed or that you need to leave. A clear handoff plan can show whether the firm has preserved continuity and whether the arrangement still fits your needs.
Who is taking over, and who is accountable?
Ask the firm to identify the people you will work with and what each person can decide or approve:
- Your day-to-day contact and a backup if that person is unavailable.
- The engagement lead or partner accountable for the relationship.
- The person who reviews work before it is delivered.
- The contact for urgent issues or concerns that the day-to-day team cannot resolve.
Also agree on how to reach the team and what response time to expect for routine and urgent questions. AICPA onboarding guidance says ground rules should establish who communicates what, how, and when. AICPA/CPA.com, “Help Reduce Risk with Formal Client Onboarding”.
What services and deliverables are included?
Ask the new team to walk through your current engagement letter in plain language. Confirm which services apply to your arrangement—such as bookkeeping, tax preparation, payroll, financial statements, audit or assurance, or advisory work—and what is outside the agreed scope. Do not assume that related services, such as tax planning or responses to notices, are included unless the letter says so.
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Clarify the deliverables, format, timing, your responsibilities, the firm’s responsibilities, fees, and payment terms. Ask how the firm will approve and price additional requests before doing the work. If the scope, parties, or terms have changed, request an updated engagement letter. AICPA guidance identifies these as matters an engagement letter should define. AICPA/CPA.com, “Help Reduce Risk with Formal Client Onboarding”; AICPA/CPA.com, “The Role of Risk Assessment in Each Stage of the CPA Client Lifecycle”.
What is due next, and what is still open?
Build a shared list limited to obligations that apply to your services, entity, and jurisdiction. Depending on your engagement, it might include tax filings, payroll submissions, monthly or quarterly closes, financial statements, audit fieldwork, lender or board reporting, and approvals you need to provide.
For each item, ask the firm to record:
- The due date and expected delivery date.
- The firm-side owner and your client-side owner.
- Documents, answers, or approvals still needed, and who will provide them.
- The next check-in and what happens if information arrives late or incomplete, including any effect on timing or cost.
Include unresolved notices, reconciliations, requests, and decisions—not just calendar deadlines. AICPA onboarding guidance emphasizes clear deadlines and responsibilities, and notes that communication failures can become service failures. AICPA/CPA.com, “Help Reduce Risk with Formal Client Onboarding”; AICPA/CPA.com, “The Role of Risk Assessment in Each Stage of the CPA Client Lifecycle”.
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How will the new team learn your business and preserve continuity?
Ask what account history has been handed over and where the team sees gaps. Useful context may include accounting policies, prior-year positions, recurring estimates, chart-of-accounts structure, accounting software and integrations, key contacts, internal controls, open tax notices, unresolved reconciliations, and changes in your business or finances.
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Do not assume new personnel already know why a prior decision was made or how a recurring process works. Ask who will collect missing background, how the firm will confirm its understanding, and whether you should provide updated information. These are practical handoff questions based on AICPA guidance about client interaction, information needs, and reassessing changing client circumstances; they are not a prescribed AICPA handoff checklist. AICPA/CPA.com, “Help Reduce Risk with Formal Client Onboarding”; AICPA/CPA.com, “The Role of Risk Assessment in Each Stage of the CPA Client Lifecycle”.
How will communication and review work?
Confirm which channels are approved for routine questions and sensitive documents, how urgent issues should be flagged, and what response window to expect. Ask who reviews each deliverable, who will explain an unusual adjustment or recommendation, and how the firm will document your approvals.
Request written follow-up when the team makes a material decision or changes an important deadline, responsibility, or scope term. AICPA guidance supports setting communication expectations; its conflict guidance recommends appropriate disclosure and documentation when a conflict is relevant. A personnel change alone does not establish that a conflict exists. AICPA/CPA.com, “Help Reduce Risk with Formal Client Onboarding”; AICPA/CPA.com, “How a CPA Firm Can Successfully Manage a Conflict of Interest”.
What records and access will move?
Agree on which records you need to provide, which client-owned originals or reports you expect returned, and how files will be exchanged securely. Review who can access your accounting systems and portals, and when departing staff access will be removed. Ask what prior workpapers or confidential information the incoming personnel may access and what authorization the firm needs.
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1Clear out junk files and repair common Windows errors2Fix the driver behind crashes, sound loss and screen glitches3Repair Windows errors before they cause bigger problemsDo not assume all workpapers belong to you or that silence automatically authorizes a transfer. AICPA guidance says working papers are generally the member firm’s property, subject to applicable law, regulation, and agreement. It also addresses confidentiality, retention of originals, and circumstances in which copies may be shared with a successor after suitable written client consent and acknowledgment. Requirements can depend on jurisdiction, contract, client type, and applicable rules. For U.S. tax return information, the cited AICPA guidance says written taxpayer consent generally is required before disclosure; it specifically says there is no 90-day presumed-consent rule for tax clients. Ask the firm what applies to your records and obtain the necessary authorizations in writing. AICPA/CPA.com, “The Role of Risk Assessment in Each Stage of the CPA Client Lifecycle”; AICPA/CPA.com, “How Do I Handle Working Papers When There Are Changes at the Firm?”; AICPA/CPA.com, “How Do I Handle Working Papers When There Are Changes at the Firm?”.
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If the relationship is ending, what does the transition require?
If the firm is disengaging or you are considering another provider, ask for written notice, the effective date, upcoming deadlines, actions you must take, final billing, and arrangements to return original client records. Ask whether the firm will respond to a successor accountant and what authorization it requires before sharing information.
AICPA client-lifecycle guidance cautions that ending a relationship can create additional risk if it is not handled correctly. Its guidance recommends clear notice, deadline and consequence information, coordination of original records, and confidentiality when working with a successor. ACCA’s “Disengagement Process for Corporate Clients” describes UK-specific rules and guidance; it should not be treated as a statement of U.S. requirements or rules elsewhere.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Does the change affect independence or create a conflict concern?
Ask whether the staffing change affects who performs or reviews the work, the services the firm provides, or relationships relevant to independence or conflicts. If the firm identifies an actual conflict, ask what disclosure, safeguards, consent, or service changes are appropriate and request written confirmation of the resolution. AICPA conflict guidance treats conflicts as matters to evaluate and document when relevant; a team change alone is not evidence that one exists. AICPA/CPA.com, “How a CPA Firm Can Successfully Manage a Conflict of Interest”.
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Should you stay with the firm or look elsewhere?
Make the decision after the firm explains the handoff. Compare its answers against the work you actually need rather than treating a personnel change as a reason to switch automatically.
- Does the firm have the competence and capacity for your services?
- Are scope, deliverables, fees, and added-work approvals clear?
- Is there a reliable contact, reviewer, backup, and escalation route?
- Can the firm meet deadlines and preserve continuity of account knowledge?
- Are communication, record access, confidentiality, and transition arrangements acceptable?
AICPA client-lifecycle guidance identifies changing client circumstances, service-specific risk, client needs, and the firm’s competence as relevant to continuing a relationship. This comparison is a practical decision framework, not a formal AICPA rating method. AICPA/CPA.com, “The Role of Risk Assessment in Each Stage of the CPA Client Lifecycle”.
Meeting checklist
- People: Day-to-day contact, engagement lead, backup, reviewer, and escalation contact.
- Engagement: Current signed letter, included and excluded services, responsibilities, fee terms, and approval for added work.
- Calendar: Applicable due dates, deliverables, information requests, approvals, open issues, owners, and check-ins.
- Working context: Business changes, accounting practices, prior decisions, systems, controls, and outstanding reconciliations.
- Communication: Approved channels, expected responses, urgent escalation, and secure file sharing.
- Records and access: Records to return or provide, system permissions, departing staff access, and any workpaper consent or confidentiality requirements.
- Follow-up: Written recap, assigned actions, revised engagement terms if needed, and the next review date.
After the meeting, send the firm a short written recap of decisions, owners, and dates so both sides can correct misunderstandings promptly.
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