What's the minimum one should expect to receive from the previous accountant / bookkeeper?
are you asking for too much by requesting prior years working files etc?
the guidance is that the incumbant is only expected to provide a new accountant with a copy of the prior periods full financial statements (not the abreviated version) and the trial balance upon which such was based.
The working papers belong to the accountant, not the client.
You may get additional information from the accountant from professional courtesy (generally if you are with a CCAB body or you are personally known to them)
Worth noting that the accountant is not allowed to give you anything at all, they are not even allowed to talk to you until they have received specific permission from their client to talk to you and to pass information to you! Many clients don't realise that and think that they can change accountants without telling the incumbant that they are fired (which in itself is not going to make them particularly forthcoming with information beyond that required by their professional body.
The above said, once the client has given permission to the accountant to communicate with you and they have paid all outstanding fee's then the incumbant should not drag their feet over passing over the limited information that they need to give you.
But, as I say, thats just the accounts and the trial balance. Definitely not the working papers.
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Shaun
Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
