Switching bookkeepers mid-year: a 10-step handover that keeps your books clean
Cut over at a reconciled month-end, and get the trial balance, ledger, bank reconciliations and admin access from the old bookkeeper. The new one ties opening balances to the old books to the cent. Check your contract first: Pilot needs 7 days' notice on monthly plans, 30 on annual.
Updated · 5 min read · By the Accountable team
Opening balances tie to the cent
| Account | Debit | Credit |
|---|---|---|
| Checking | $62,418.27 | |
| Accounts receivable | $18,900.00 | |
| Accounts payable | $9,250.64 | |
| Retained earnings | $72,067.63 | |
| Balanced | $81,318.27 | $81,318.27 |
The worked example's June 30 trial balance, cut to four accounts: cash, receivables, payables and retained earnings taking the rest. Each line matches the old trial balance to the cent.
The short version
- Switch at the last day of a month that is already reconciled to the bank, never in the middle of a month.
- The old bookkeeper owes you a trial balance, year-to-date ledger, reconciliations, vendor W-9s, and admin access to the accounting file.
- The new books are right when each balance at the cutover date equals the old books to the cent.
- Keep the old books for at least 3 years, and employment tax records for at least 4.
- If the old books are behind, catch-up costs $99 a month of books at Accountable, so price it before you choose.
Switch at a month-end already reconciled to the bank
Pick the last day of a month where every bank and card account is reconciled, meaning each account's balance in the books equals the statement. Cutting over mid-month splits one set of bank activity across two bookkeepers, and neither owns the reconciliation.
A June 30 cutover is a good default: it leaves six months in the old books and six in the new, with a balance sheet that both sides can check.
Ask the old bookkeeper for eleven things
| Item | Why the new bookkeeper needs it |
|---|---|
| Trial balance at the cutover date | It becomes the opening balances of the new books |
| General ledger, year to date | Shows every entry behind each balance |
| Bank and card reconciliations and statements | Proves the cash and card balances |
| Chart of accounts | Keeps account names stable for the CPA |
| Accounts receivable and payable aging | Shows who owes you and whom you owe |
| Payroll reports and tax filings to date | Payroll must continue without a gap |
| Vendor W-9s and payments by vendor | Needed for 1099 filings |
| Fixed asset and depreciation schedule | Depreciation continues from the right balance |
| Prepaid, deferred revenue and accrual schedules | Monthly entries continue from the right amount |
| Receipts and documents | Support for the entries |
| Admin access to the accounting file | So you can export or keep the file |
If the file lives in QuickBooks Online, ask for primary administrator. Pilot's terms say it transfers primary administrator status when its bookkeeping subscription ends, so you can keep the subscription or export the data.
A 10-step handover
Step 1: Read the old contract for the notice period and what happens to your data. Pilot's terms set 7 days' notice for monthly and quarterly renewals and 30 days for annual ones.
Step 2: Choose the cutover month-end and tell both bookkeepers.
Step 3: Ask the old bookkeeper to finish that month's reconciliations and close it.
Step 4: Collect the eleven items above, and keep your own copy outside either system.
Step 5: Give the new bookkeeper read access first, then admin access.
Step 6: Have the new bookkeeper load the trial balance as opening balances, or import the full history.
Step 7: Tie every balance at the cutover date to the old trial balance to the cent, and write down each difference and its cause.
Step 8: Close the first new month, and have your CPA review it.
Step 9: Revoke the old bookkeeper's access to the accounting file, bank feeds and payroll.
Step 10: Cancel the old service after the first new month closes.
For a June 30 cutover, give notice by June 1 to cover a 30-day notice period, collect the eleven items in early July, and cancel after July closes in the new books.
Worked example: switching on June 30
The entry at the top of this page is the example: Checking at $62,418.27, receivables at $18,900.00 and payables at $9,250.64 match the old June 30 trial balance to the cent, with equity taking the rest.
July onward posts in the new books. The year-to-date ledger for January to June stays with the old books, unless you import it. At year-end your CPA needs one full-year set, so if the six months sit in two systems, ask for both ledgers and the old June trial balance, or import the first six months so the year lives in one place.
Importing the first half, rather than opening balances only, is the safer path when you raise money or get audited, because the whole year's detail is in one system.
Keep the old books for at least three years
The business is responsible for its records, so the old bookkeeper's files should end up with you. The IRS says keep records for 3 years from the date you file in the usual case, 6 years if you leave out income that is more than 25% of the gross income on your return, and 7 years for a worthless securities or bad debt claim. Keep employment tax records at least 4 years. Pilot's own terms say it is your responsibility to retain and protect your records after service ends.
Price the catch-up before you pick the new bookkeeper
A handover goes wrong most often when the old books are behind. If months are unreconciled, the new bookkeeper has to finish them before the cutover, and that work is billed.
Accountable charges $99 per month of books for cleanup and catch-up, and $149 per month reviewed for a month-end close review; the move itself is free. Ask any other bookkeeper for a per-month catch-up quote in writing.
- $0Moving your books inFree
- $991 month behind$99 per month of books
- $2973 months behind3 × $99
- $5946 months behind6 × $99
Accountable's cleanup and catch-up price, checked Sep 30, 2026. A person's review before a month closes is $149 a month.
Questions founders ask
Can I switch bookkeepers in the middle of the year?
Yes. Cut over at a month-end that is reconciled to the bank, and load the old trial balance as opening balances or import the full year.
What should my old bookkeeper give me?
The trial balance at the cutover date, the year-to-date general ledger, reconciliations and statements, the chart of accounts, receivables and payables aging, payroll reports, vendor W-9s and admin access to the file.
How do I know the new books are right?
Each account balance at the cutover date equals the old trial balance to the cent. Anything that does not match gets a written cause before you go on.
Do I need to tell my CPA?
Yes, before you switch. Ask which file and year-end reports they want, and have them review the first new month.
How long should I keep the old bookkeeper's records?
At least 3 years from filing in the usual case, and 4 years for employment tax records. Keep them longer if you claimed a bad debt or underreported income.
Hand your books to software without losing a month
Accountable rebuilds your history from the old ledger, ties every month-end to the cent, and lets you undo the move for 30 days. Your CPA gets a free seat.
Move my books for freeSources, checked September 30, 2026: