30 September 2026 · The practice

Switching accountant: the handover explained

Many people put off changing their commercialista (chartered accountant) because they fear complications: documents that never arrive, missed deadlines, a relationship to wind up. In reality the handover is an orderly process, with only a few points you must not get wrong. Here they are in sequence, from the right moment to switch to the check on your position.

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01 · The timing

Switching accountant: possible at any time, but timing still matters

There is no set date for changing professional, and no formal procedure with the Agenzia delle Entrate (the Italian Revenue Agency) is required. You do, however, need to choose the moment, because switching halfway through a filing means splitting it between two people.

There are two tidy moments. The first is the end of the year: the previous professional completes the bookkeeping entries up to 31 December and the new one starts from January. The second is after the tax returns have been sent: the previous year is then closed on the returns side too, and the new practice works on a clean period.

Switching close to a major deadline is possible, but it means setting down in writing who does what. Details on timing and procedure are on the page about how to switch accountant in Turin.

02 · The sequence

The handover, step by step

New engagement
You agree with the new professional the scope of the work and the fee, which is communicated before work starts.
Notification
You tell the previous professional that the relationship is ending; the new one, as the rules of professional conduct require, notifies them of the handover.
Handing over the documents
A date is agreed for handing over documents, accounting records and archives, with a list of what is being returned.
Authorisations and channels
The previous online authorisations are revoked, new ones are granted and the channel for receiving invoices is updated.

Changing professional is a matter of trust. You do not need to give reasons, and there is no need for arguments: a clear, written handover protects everyone.

03 · What to ask for

What to have handed over

The documents are yours, and the professional conduct rules require them to be returned to the client. It is worth preparing a list and asking for the handover to be done in an orderly way, digitally too.

Tax returns for recent years with the filing receipts
Accounting records and registers: general journal, VAT registers, inventories
Financial statements and minutes, for companies, with the company books
F24 receipts (F24 is the Italian tax payment form) and statements of the offsets made
Register of depreciable assets and current depreciation schedules
Schedules of multi-year deductions, such as building bonus instalments
Instalment plans in progress, notices received and replies sent
Contracts, employee and contractor data, where relevant

Building bonus instalments and depreciation schedules are the information most easily lost in a switch. Without the history, the new professional risks interrupting deductions and depreciation allowances that are still due.

04 · The online side

Online authorisations and electronic invoices

Much of a practice's work runs through online authorisations: access to the cassetto fiscale (your online tax file), viewing electronic invoices, the position with INPS (the Italian social security institute), sending F24 payments. In the handover, the authorisations must be revoked from the previous intermediary and granted to the new one, following the procedure each body sets.

One step that is often overlooked concerns electronic invoices. If the receiving channel given to suppliers, or registered with the Agency, leads to the old practice's software, invoices will keep arriving there. It needs updating straight away, and you should check that invoices already received remain accessible and are stored in line with the rules.

The same applies to PEC (certified email): if it was managed by the previous practice, you need to regain control of it or activate a new one and give the new address wherever needed, starting with the Registro Imprese (the Companies Register) if you are registered there.

05 · Closing properly

Fees and work in progress

The relationship with the previous professional is closed by settling the fees for the work actually done. If some work has been started and not completed, for example a tax return being prepared, it should be agreed in writing who completes and sends it, to avoid it being sent twice or, worse, not at all.

Illustrative example: you switch professional in May. The previous one has recorded the accounts for the prior year but has not yet sent the tax return. There are two ways forward: they complete it, and the new one starts from the current year; or the new one receives the records and prepares the return. Both work, as long as the choice is clear to everyone.

06 · The extra steps

If you have a company or employees

For a company the handover has a few extra steps. As well as the accounting records, the company books and the minutes of decisions must be handed over, together with the filed financial statements and their receipts, and the documentation on the shareholdings and any shareholder loans. If the financial statements for the last financial year are being prepared, it must be decided who draws them up and who handles filing them with the Registro Imprese.

If there are employees, payroll is often handled by a consulente del lavoro (payroll and employment consultant) other than the accountant. In that case the switch does not affect the consultant, but the new practice must receive the data it needs for withholding tax, the annual certifications and the withholding agents' return, so that the figures stay consistent.

Illustrative example: an SRL (Italian limited company) changes practice in January. The previous practice completes the entries up to 31 December and hands over the trial balance; the new one draws up the financial statements, takes them to approval and handles the tax returns for the year.

07 · The starting point

The initial check of your position

Once the documents have arrived, the new practice checks the position: payments in the cassetto fiscale, pending notices and communications, instalment plans in progress, available credits, any filings left open. It is not a judgement on the work of whoever came before: it is how you know where you are starting from.

If the check brings to light something to put right, such as a missed payment or a communication that was never sent, there are tools such as ravvedimento operoso (voluntary correction) to remedy it with reduced penalties. The sooner it is found, the less it costs.

All the steps, with indicative timings and the questions that come up most often, are collected on the page about how to switch accountant.

This article describes the general process. The procedures for revoking and granting authorisations may change: check them against the rules for the current year.

Frequently asked

The questions that keep coming up

Do I have to tell my old accountant myself?

It is good practice for you to tell them the relationship is ending. The new professional, in turn, notifies their colleague of the handover, as the rules of professional conduct require. A written communication, by PEC or email, leaves a record of dates and agreements.

Can my old accountant hold on to my documents?

Client documents must be returned. Any unpaid fees are settled through the ordinary channels, not by withholding the documentation. If the handover is delayed, a written request with a precise list usually unblocks the situation.

Can changing accountant cause problems with the tax authorities?

Not if the handover is orderly. The risks come from gaps: a deadline nobody follows during the transition, an authorisation that was never granted, an invoice arriving through the wrong channel. That is why it makes sense to set a precise handover date.

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