A bookkeeper handover goes wrong in exactly one way: something gets missed. An access that never transferred, an ATO authorisation nobody moved, a payroll setting left behind. Each gap becomes a problem weeks later, usually at the worst moment. So here is the complete checklist, in the order things should move, so nothing slips through the cracks. Work through it and a handover becomes a non-event. Skip half of it, Barry-style, and the handover announces itself at BAS time.

Published: July 2026

This checklist pairs with our full guide on how to change bookkeepers, and with our questions to ask a new bookkeeper before you choose one. A good incoming bookkeeper drives this list for you, but knowing it yourself means you can hold everyone to it. The list is the same whether you are a Surry Hills agency or an Alexandria product brand; only the payroll and stock details change.

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Before you start: agree the basics

Two things get settled in writing before anything moves: the cutover date (everything before belongs to the old bookkeeper, everything after to the new one) and who owns the current BAS period. Getting these clear up front prevents the most common handover failure, a late lodgement because each party assumed the other was handling it.

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The checklist, in order

1. Xero subscription ownership. Transfer the subscription into your name if it is not already, so you own your file and the bookkeeper comes in as an advisor. This is the foundation; do it first. We explain why in your bookkeeper owns your Xero subscription, fix that.

2. Adviser and user access. The new bookkeeper is invited in with the right access level, and the old bookkeeper's access is removed once the handover is complete, not before.

3. Bank and credit card feeds. Confirm every feed is connected and pulling correctly. Dropped feeds are the most common cause of a file that quietly falls out of reconciliation.

4. Receipt and bill apps. Any connected apps for receipts, bills or expenses are transferred or reconnected, so the document flow does not break.

5. Payroll and Single Touch Payroll settings. Employee records, pay templates, leave balances and STP configuration all confirmed. Since 1 July 2026, also check that Payday Super is set up correctly, with super batched and paid on every payday.

6. Superannuation clearing house. Confirm the clearing house arrangement and that it handles Payday Super timing. This one needs real attention right now: the ATO's Small Business Superannuation Clearing House closed permanently from 1 July 2026, so any business that was using it must be confirmed onto a replacement, with records downloaded, not assumed onto one.

7. ATO authorisations. The new registered agent is linked to your accounts so they can lodge on your behalf, and the outgoing agent's authority is removed. Note that for companies and most other non-individual structures, the ATO requires you to complete an agent nomination step yourself through Online services for business before the new agent can add you, so this step needs the owner, not just the bookkeepers. It is the step most often forgotten, and it is the one that stops your new bookkeeper being able to lodge.

8. Saved reports and templates. Any custom report packs, invoice templates and recurring transactions carry across, so your reporting does not reset to default. Getting this right is what keeps your monthly reporting consistent through the change.

9. Workpapers and history. Your prior workpapers, reconciliation notes and any documentation held by the outgoing bookkeeper are handed over. This is your history; you are entitled to it.

10. A first-month review. The new bookkeeper reviews the state of the file, confirms nothing is mid-flight and unhandled, and flags any immediate deadlines.

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The two items people always forget

Two steps on that list cause the most grief when skipped. The first is ATO authorisations: transferring the software access without linking the new agent to your ATO accounts leaves your new bookkeeper unable to actually lodge, which surfaces right at BAS time. The second is workpapers: many people never ask for them, and an outgoing Barry rarely offers, partly out of habit and partly because finding them would require a filing system. Without them, the new bookkeeper is rebuilding context from scratch, which costs time and money. Ask for both explicitly.

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What happens when a step gets skipped

Each item on the checklist maps to a specific failure when it is missed, and the failures are not hypothetical. Skip the ATO authorisation transfer and your new bookkeeper cannot lodge, so your first BAS with them is late while everyone works out why they lack access. For a small entity, a failure-to-lodge penalty runs at one penalty unit per 28 days late, capped at five units, and with the penalty unit at $364 from 1 July 2026, that is up to $1,820 on a single statement for a purely administrative miss. Skip the bank feed check and the file quietly stops reconciling, so a month later nobody trusts the numbers. Skip the superannuation setup and, under Payday Super, contributions that must reach the fund within 7 business days of payday start arriving late, exposing you to the Super Guarantee Charge. Skip the workpapers and your new bookkeeper rebuilds context from scratch, billing you for work the last one already did.

This is why a checklist is not bureaucratic fuss: every tick is a landmine defused. A handover that follows the list is invisible. A handover that skips items announces itself weeks later, always at the worst time.

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What a good handover feels like

Invisible. Payroll runs on schedule, BAS lodges on time, feeds keep flowing, and the first you really notice the change is a monthly report that actually arrives and an email that gets answered the same day. If your incoming bookkeeper is not driving a list like this, that is a warning in itself. A Free Xero Roast is a good first step to see the state of the file before the handover even begins.

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Ready to make the switch a non-event?

A proper handover is part of the engagement, not an extra. The Packs lay out fixed-price monthly bookkeeping with the changeover managed end to end, and the first thirty days are spent bringing the file current, not billing you to find the login details.

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FAQ

What needs to transfer when I change bookkeepers?

Your Xero subscription ownership, adviser and user access, bank feeds, receipt and bill apps, payroll and STP settings, superannuation clearing house setup, ATO authorisations, saved reports and templates, and your workpapers and history.

What is the most commonly missed handover step?

Transferring ATO authorisations to the new registered agent. Without it, your new bookkeeper cannot lodge on your behalf, which usually surfaces at BAS time when it is urgent. For most company structures you also need to complete the ATO's agent nomination step yourself before the new agent can add you.

Should I ask for my workpapers?

Yes, explicitly. Your prior workpapers and reconciliation notes are your history and give the new bookkeeper essential context. They are rarely offered unless you ask.

Who removes the old bookkeeper's access?

It is removed once the handover is confirmed complete, not before, so nothing is lost mid-transfer. Removing it too early can strand a step that was not finished.

Do I need to sort out superannuation during a handover?

Yes. Confirm your clearing house arrangement and that it supports Payday Super timing, particularly since the ATO's Small Business Superannuation Clearing House closed permanently from 1 July 2026 and every business that used it has had to move to a replacement.

How long does a handover take?

The core access transfers are quick. A full handover including a first-month review typically settles within the first cycle, and a good bookkeeper manages the whole list so you do not have to.

What is the biggest risk in a handover?

A late lodgement caused by a missed step, usually the ATO authorisation transfer or an unhandled current BAS. Because a failure-to-lodge penalty for a small entity can reach $1,820 on a single statement (five penalty units at the $364 rate applying from 1 July 2026), an administrative miss becomes a real cost. Following the checklist in order prevents it.

Can I run the handover myself, or do I need the new bookkeeper to?

A good incoming bookkeeper drives the whole list for you, but knowing it yourself means you can hold both parties to it and confirm nothing is missed. The subscription ownership and ATO authorisation steps in particular are worth checking personally, since both need your involvement anyway.

When should the old bookkeeper's access be switched off?

Only once every item is confirmed complete and the new bookkeeper has everything they need. Removing access too early can strand a half-finished step, so it is the last action, not the first.

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About Sydney Bookkeeper

Sydney Bookkeeper is the modern, fixed-price Sydney bookkeeper for businesses with staff that are tired of slow, hourly, jargon-spouting incumbents. We work with professional services firms, construction and property businesses, agencies, tech and ecommerce companies, hospitality groups, and health practices across Sydney. Monthly bookkeeping, BAS lodgement, payroll, and Xero file cleanups, all on fixed monthly pricing, no lock-in.

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The team uses a registered BAS Agent for all BAS and IAS lodgement services. Full registration details, agent particulars, and copies of the Tax Practitioners Board (TPB) Code of Professional Conduct, the TPB complaints process, and any conditions on the agent's registration are available on request by contacting the team. This content is general information only, written for Australian small and mid-market businesses. It does not constitute tax, financial product, or legal advice and should not be relied on as such. Tax obligations depend on your individual circumstances. The figures used are illustrative estimates and will differ for your business. For advice specific to your business, contact the team directly or consult a registered tax agent or licensed financial adviser. Sydney Bookkeeper is not a licensed tax agent or licensed financial adviser. Information was current at the time of publication and may change without notice. We review and update guides periodically.

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Sources

Australian Taxation Office, About Payday Super
Australian Taxation Office, Small Business Superannuation Clearing House
ASIC, Fines and penalties (Commonwealth penalty unit value)
Fair Work Ombudsman, Payday Super: New rules starting 1 July 2026

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