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NYC Legal & Notary Public attorney team, Bangkok — Wat Arun riverside
NYC Legal & Notary Public attorney team, Bangkok — Wat Arun riverside

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Checklist for switching accounting firms without losing records

The usual damage after changing bookkeepers is mismatched opening balances, missing original documents and lost access to e-filing accounts. This checklist focuses on what you must obtain before the move is final.

Quick answer

Before moving, recover all original documents, the latest trial balance and financial statements, schedules supporting each balance, the fixed-asset register with accumulated depreciation, input and output VAT reports, past filing and payment evidence, and e-filing access held in the company's own name. Then reconcile everything against the ledgers before the new period starts.

0 of 13 items ticked

1. Records and data to recover

2. System access and filing history

3. Transition and starting the new period

The mistakes we see most often

Frequently asked questions

When is the best time to change accounting firms?

The cleanest point is after the annual close and tax filing, because the audited statements give a firm starting balance. If a mid-year move is unavoidable, cut off at the end of a tax month and reconcile fully first.

What if the previous firm will not return the documents?

Start with a written demand listing the items and a deadline. If it is ignored, have a lawyer assess your contractual and legal rights, since the original accounting records belong to the client company.

How long must accounting records be kept?

Accounting and tax law each set retention periods, and an assessment can arrive at any point within them, so keep both the originals and backups in separate locations.

What if we find an error in a prior-year filing?

Assess materiality first, then consider an amended return with the tax and surcharge the law requires. Correcting voluntarily before an audit notice is usually simpler to manage.

How are fees calculated?

Fees are quoted case by case based on complexity and document volume, and confirmed in writing before work starts.

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Have our team review the file before you file

Send us the items you could not tick and we will tell you what is missing and the order that fits your case. Fees are quoted case by case based on complexity and document volume, and confirmed in writing before work starts.

083-249-4999 · LINE @NYC168 · Contact@nyclegal.co.th

This page is general preparation guidance, not case-specific legal advice, and may change with the responsible agencies' notifications. Last updated 20 September 2026.

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