Prospera MundiGuides · Accounting operations
Changing accountants during the year: a handover without gaps
You do not have to wait for year-end to change accountants. The real risk is not the date; it is an unmanaged handover with missing records, access rights and unclear responsibility for the transition month.
Signals that the relationship is no longer working
- You cannot obtain a reliable view of liabilities, receivables or current results.
- Questions remain unanswered and deadlines are discovered after they pass.
- You receive reports but no explanation of what the numbers mean.
- Documents exist only in private inboxes or local folders controlled by one person.
What a controlled handover contains
Accounting data
General ledger, open items, fixed-asset register, inventory records, VAT records, payroll history, submitted forms and reconciliation status.
Control and access
ePorezna and FINA authorities, accounting-system access, e-invoice channels, fiscalisation certificates, bank feeds and a list of upcoming deadlines.
The outgoing and incoming accountant should agree a cut-off date and a responsibility matrix: who files the current VAT return, who processes the current payroll, and who closes outstanding reconciliations. The new accountant should test the opening balances rather than merely import them.
What belongs to your business
Your accounting records, supporting documents, filed returns and business access should remain available to you. Keep a written inventory of what was requested and received. A database export alone is not enough if it cannot be read or reconciled.
Change in September
The old accountant closes and submits August payroll and VAT. The new accountant receives the ledger, open-item lists and digital archive, verifies balances against bank and tax records, and takes responsibility from September. No month is “between” providers.
Missing opening balances
A company imports only customer and supplier invoices. Bank, payroll and fixed assets are absent, so the apparent result is misleading. The new team pauses reporting, reconstructs the balance and documents every adjustment before presenting management numbers.
Frequently asked questions
Can I change accountants during the year?
Yes. The legal filing calendar does not require waiting for year-end. The key is a controlled handover with a clear cut-off date.
Will the change disrupt VAT, payroll or other deadlines?
It should not if responsibility for every open filing is assigned and access, records and opening balances are transferred before the next deadline.
What if the new accountant finds earlier errors?
The errors are documented, assessed and corrected through the applicable accounting and filing procedure. Changing provider does not erase earlier obligations.
Must I personally negotiate the handover with the former provider?
You remain the client and data owner, but the incoming provider can coordinate the checklist and technical handover with your authorisation.
Verified primary legal sources
This is an operational guide. It contains no statutory amounts or legal conclusions that require a source register.
Status date: 30 July 2026. This guide is general information, not tax or legal advice for a specific case. Croatian rules and annual amounts can change; the date above is part of the information.
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