A good handover starts with clarity

Handing over bookkeeping is a change in how work moves through the business. Before sending files, agree which tasks the new team will handle, which remain with you and who can approve decisions.

A short written scope can prevent confusion later. List the accounts and entities involved, the reporting frequency and the point of contact for everyday questions. Include any work that needs separate approval.

Build an inventory of records

List the accounting system, business bank and card accounts, payment processors and document storage locations used by the business. Identify the period the team is taking over and the most recent completed reconciliation.

Collect the available statements, invoices and supporting records for that period. Where something is incomplete, say so. A clear list of gaps is more useful than a large upload with no indication of what has been reviewed.

Agree access and approval responsibilities

Use the software’s supported user-invitation process where available. Give each person a named account and review the permissions needed for their role. Keep approval of payments and changes to sensitive details clearly assigned.

Do not put shared passwords into the handover document. Agree how access will be provided, who will review it and how it will be removed when a person no longer needs it.

For example, Xero provides a guide to inviting a new user. Follow your software provider’s instructions rather than sharing an existing login.

Explain the business behind the transactions

Describe how customers are invoiced, how suppliers are approved and how expense claims are submitted. Mention unusual trading patterns, payment-platform settlements and the way internal references are used.

The new team should know where to ask questions. Introduce the people who can explain sales, purchasing and payroll records, and agree a practical response process for queries.

Make outstanding questions visible

Create a handover log for unresolved items. For each entry, capture a short description, relevant period, supporting document and responsible person. Separate missing information from questions that require an accountant’s judgement.

Avoid presenting unfinished work as final. Clear status labels help the team plan the first review and reduce the risk of old assumptions being carried forward unnoticed.

Agree how unresolved items will feed into the month-end review checklist and who will follow up on them.

Set the first review milestone

Agree what the first completed deliverable will contain and when you will review it together. Use that meeting to check the quality of the information, communication and division of responsibilities.

After the first cycle, update the handover notes into an ongoing operating checklist. Keep the parts that help people work and remove duplication. The objective is a routine both teams can maintain, rather than a document that is filed away after onboarding.