Your business has changed. Perhaps you now employ people, need proper management reports or want a conversation before a decision is made. Your accounting arrangements should be able to change with it.
Moving to another accountant can be straightforward when someone takes responsibility for the handover. The awkward part is usually uncertainty: which firm is lodging the next BAS, where the supporting records are stored, and whether the new adviser actually has access.
Choose the working relationship, then compare the fee
Start with the work you need. An annual return, monthly bookkeeping and advice on buying a business are different engagements. A low annual fee tells you little if the conversations you need sit outside its scope.
Ask who will handle your account, how questions are answered, what information you must provide and when. Find out whether an annual tax planning meeting, bookkeeping corrections, ASIC administration and responding to ATO queries are included. You should be able to explain the arrangement back in ordinary language.
Check the person or entity providing tax agent services on the TPB Register. Registration should be checked for the actual service provider, rather than assumed from a familiar trading name or software badge.
Then put the scope in writing. The TPB explains how engagement letters help both parties understand responsibilities, fees and the work covered. Clarify which entities are included. Your company and your individual tax return may need separate arrangements.
A clean handover starts with a deadline list
Before changing access, list outstanding returns, activity statements, payment plans and requests from the ATO. Add the next payroll run and any reporting deadline that matters to your business. Agree in writing which accountant will finish work already underway.
Ask for copies of lodged returns, financial statements, depreciation schedules, reconciliations, relevant loan agreements and supporting records. For a company or trust, include establishment documents and registers. Authorise the firms to communicate so that an unexplained opening balance does not become your new accountant’s first mystery.
Keep the request courteous and specific. “Please provide the records for these entities and confirm the status of these lodgments” is easier to act on than a general request for everything. Separately agree how any outstanding fees or work in progress will be handled.
Software deserves its own conversation. Confirm who owns the subscription, who has administrator access and whether attachments, payroll history and reports will remain available. Download essential records before ending a subscription. A bank feed is useful, but it is not a complete historical accounting file.
Where ATO agent nomination fits
As checked on 8 September 2026, the ATO’s client-to-agent linking process applies to entities with an ABN, excluding sole traders, when engaging a new registered agent or making relevant changes to existing authorisations. Companies, trusts and partnerships should check the ATO’s eligibility guidance for their circumstances.
The business completes the nomination in Online services for business. If access is not already set up, this generally involves a Digital ID and the appropriate link or authority for the ABN. Use the ATO’s current step-by-step instructions, with the registration details provided by your new agent. Do not share your Digital ID password or authentication codes.
Tell the new agent when the nomination is complete. They generally have 28 days to add you before the nomination expires. Completing the nomination does not, by itself, complete the engagement or transfer your bookkeeping subscription.
What a sensible changeover looks like
Illustrative example: A consulting company wants a new accountant to take over from October. Its existing accountant is already preparing the September BAS. The owner agrees that the existing firm will finish that BAS, while the new firm will review the opening balances and take responsibility for the next period. Both firms know the cut-off, and the owner has a copy of the lodgment confirmation.
The important detail is not the month chosen. It is that the work has an owner throughout the change. The same principle applies if you move urgently because a deadline is approaching or communication has broken down.
For the first meeting, bring your deadline list and the three things you most want to improve. “I want to know my tax position earlier” is a useful brief. So is “I need to understand whether the business can afford another employee.” A successful handover should make the next stage of running the business easier, not merely change the logo on the invoice.
Target Advisory 