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Changing accountant

Questions to ask a new accountant

Use these before you sign an engagement letter. You will not need all of them. Pick the ones that matter for your business, and ask for the important answers in writing.

Draft: not yet reviewed by a practising accountant.

The short answer

Ask five things before you agree: who will do your work, exactly what the fee covers and what costs extra, how they will take over without missing a deadline, how and how quickly they reply, and what notice you would give if you left. Get the fee and the list of services in writing before work starts.

About the firm

  1. Which professional body are you a member of? (You can then check the name on that body's directory.)
  2. Who supervises you under the money laundering regulations? (Firms offering accountancy services must generally be supervised by HMRC or a professional body.1)
  3. Who owns the firm? Is it part of a group?
  4. Have you worked with businesses like mine, in my sector and of my size?

The work and the fee

  1. Exactly what does the fee cover? Can I have that list in writing?
  2. What would cost extra, and how is extra work priced?
  3. Is the fee fixed, monthly or by the hour? If monthly, does it cover everything or spread the cost?
  4. When would the fee be reviewed, and how much notice would I get of a change?
  5. Which software will I need, and is it included?
  6. Is there a charge for taking me on, or for catching up on work my old accountant did not finish?

ICAEW members must give fee quotes or the basis of their fees in writing, and must be clear about what a fixed fee covers.2

Taking over from my old accountant

  1. What do you need from me, and from my old accountant?
  2. When will you contact my old accountant, and what will you ask them for?
  3. Which of my upcoming deadlines will you handle, and which should my old accountant finish?
  4. How will you get authority to deal with HMRC for me?
  5. What happens if my old accountant is slow to reply?

The new firm contacting the old one is called professional enquiry. See How changing accountant works for what the rules say.

Day to day

  1. Who is my main contact, and who covers when they are away?
  2. How quickly do you aim to reply to emails and calls?
  3. How will you remind me about deadlines and what you need from me?
  4. How often will we talk, apart from at year end?
  5. Can you produce monthly or quarterly figures if I need them later?

If I leave later

  1. What notice period is in your engagement letter?
  2. What would you hand over to my next accountant, and would you charge for it?
  3. Who do I contact if I am unhappy, and what is your complaints process?

You can choose to change accountant, subject to any notice period or other terms, so it is worth knowing those terms before you sign.

What to get in writing

  • The engagement letter, with the list of services.
  • The fee, and how extra work is charged.
  • Who your contact is.
  • Which deadlines the new firm is responsible for, and from when.

Sources

  1. HMRC, "Check if you need to register for money laundering supervision if you're an accountancy service provider". gov.uk/guidance/money-laundering-regulations-accountancy-service-provider-registration. Checked 12 October 2026.
  2. ICAEW, "Fee information" helpsheet (ICAEW Code of Ethics paragraph R330.5; fixed fees). icaew.com. Checked 12 October 2026.