A bookkeeper handover done properly takes a week and you barely notice it. Done badly, you discover in October that nobody has the payroll records, the June BAS was "definitely lodged" (it wasn't), and the receipts live in an inbox you can't access. The difference is a checklist. Here is the complete one, in the order it should happen, whether you're the business owner running the exit or the new bookkeeper picking up the file.

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Access and ownership (day one)

• Xero subscription transfer to your email, or written confirmation of your permanent admin access if the new provider will hold the subscription. This is item one for a reason; everything else flows through it, and if it stalls, the Xero file hostage playbook exists.
• Bank feed status. Confirm which feeds are active and who authorised them, so nothing silently disconnects mid-month.
• Connected apps list. Dext, Hubdoc, rostering tools, payment platforms: who owns each subscription and login? Receipt-capture inboxes in particular vanish with departing bookkeepers, taking your source documents with them.
• ATO and portal arrangements. The old agent should remove your business from their agent list once the transition completes; the new registered agent adds you to theirs. Confirm both happened, or lodgement notices drift into the void.

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The numbers (week one)

• Last full reconciliation date per bank account, in writing. "It's all up to date" is not a date.
• Trial balance and key reports as at handover: P&L year-to-date, balance sheet, aged receivables, aged payables.
• Payroll year-to-date balances per employee: gross, tax, super, leave accruals. This is the single most damaging item to get wrong, because errors here surface at STP finalisation and in people's pay. Confirm super lodgements are current too, which matters more than ever now super runs every payday with a seven-business-day window.
• BAS/IAS status: every period lodged, with receipts or lodgement confirmations, and any amounts unpaid. Verify against ATO online services rather than taking the summary on faith; if something's overdue, the missed BAS playbook is your next read.
• The weird balances memo. Suspense accounts, unexplained loans to/from directors, a $9,000 "ask my accountant" account: whatever's parked and unresolved, get the explanation while the person who parked it still answers email.

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The knowledge (week one to two)

• Process notes: how invoicing runs, who approves bills, payroll cutoffs, how receipts get captured. Five bullet points beat nothing.
• Recurring oddities: the client who pays by cheque, the supplier billed in USD, the annual insurance premium that gets spread. Every file has folklore; collect it before it walks.
• Open items list: unpresented cheques, disputed invoices, expected refunds, anything mid-flight.

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The verification pass (new bookkeeper's job, week two)

A competent incoming bookkeeper doesn't just accept the file, they audit the landing: re-reconcile the last month, spot-check GST coding on the biggest expense categories, tie payroll YTD to STP records, and confirm the BAS trail against the ATO. This pass is where the previous provider's quality gets graded honestly, and it's why switching to someone good often surfaces problems the old arrangement had buried (our messy Xero file guide covers the common finds, and a books catch-up fixes them). From there, normal service: weekly bookkeeping, clean payroll, boring BAS, readable reports.

Print this list, tick it as you go, and the whole thing is a week of admin instead of a quarter of archaeology. It works the same for a cafe group in Manly, a builder in Castle Hill, or a consultancy in Pyrmont. And the meta-lesson: the ease of your next handover is decided the day you sign the next engagement letter, so build the exit terms in at the start. The full switching guide and questions to ask cover that.

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FAQ

How long should a bookkeeper handover take?

‍About a week with cooperation: access transfer, exports, payroll and BAS verification, and a knowledge download. Complex files with problems found can extend to a fortnight.

What's the most commonly forgotten handover item?

‍Receipt-capture inboxes and app logins (Dext, Hubdoc), and the "weird balances" explanations. Both are painless to collect during handover and miserable to reconstruct after.

Should the new bookkeeper talk directly to the old one?

‍Yes, and a good one insists on it. Provider-to-provider handover is faster and more complete than relaying everything through you.

How do I verify BAS lodgements are actually up to date?

‍Check ATO online services directly, or have the new registered agent confirm your lodgement status with the ATO. Never rely solely on the departing provider's summary.

What if the old bookkeeper won't cooperate with the handover?

‍Secure what you can (your Xero access, bank data, ATO records) and rebuild the rest; everything on this list can be reconstructed, just more slowly. Registered agents have conduct obligations that make sustained stonewalling rare.

Do I need to keep the old records after switching?

‍Yes. Business records generally must be kept for five years, so make sure historical reports, payroll records, and source documents come across or are exported before access ends.

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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. 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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