Start with the period
Identify the last reconciled month, your financial year-end and the records still outstanding. List any approaching deadlines separately.
Gather the core records
Prepare the trial balance, general ledger, bank statements and reconciliations. Add receivable/payable ageing, fixed-asset schedules and loan details where relevant.
Explain what has changed
Note new bank accounts, new activities, significant contracts and unusual transactions. Identify who can answer follow-up questions.
Agree the handover
Confirm which provider handles each outstanding task. Arrange authorised access and secure transfer; do not send passwords or identity documents through an initial enquiry.
Confirm the next reporting cycle
Agree the reporting frequency, document cut-off, review responsibilities and any catch-up work before assuming recurring work has begun.
This checklist is not a complete compliance programme or personalised professional advice. The applicable requirements and engagement scope must be confirmed for your circumstances.
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