Ask the firm to confirm who is responsible for your work, what your engagement covers, which deadlines or requests are still open, and how records and access will be handled. A change in personnel alone does not show that service has failed or that you need a new firm; a clear handoff gives you the facts to decide whether anything needs to change.
Who is taking over, and who is accountable?
Get the names and roles of the people who will handle your account. Identify the day-to-day contact, engagement lead or partner, backup contact, and reviewer. Ask who can resolve questions or approve deliverables, and whom to contact if the primary person is unavailable or a matter is urgent.
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Agree on the communication channels the team will use and what response time to expect. AICPA onboarding guidance says communication ground rules should establish “who,” “what,” “how,” and “when.” AICPA/CPA.com onboarding guidance
What services and deliverables are included?
Ask the new team to walk through your current engagement letter in plain language. Confirm what work the firm has agreed to do, what is outside the engagement, what you must provide, and what form and timing to expect for each deliverable. Services such as bookkeeping, tax preparation, payroll, financial statements, assurance, advisory work, or responses to tax notices apply only if they are part of your particular agreement.
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- Are the scope, deliverables, and responsibilities of both sides still accurate?
- Are fee structure, payment terms, and timelines unchanged?
- How must additional requests or changes in scope be approved, and could they change fees or delivery dates?
- If the parties, scope, or terms have changed, should the firm provide a revised engagement letter?
AICPA guidance recommends defining scope, deliverables, client and firm responsibilities, timelines, fees, payment terms, and how scope changes are handled in the engagement letter. AICPA/CPA.com onboarding guidance
What is due, and what is still open?
Ask the firm to review the next set of obligations that actually apply to your engagement. Depending on your services and circumstances, these might include tax filings, payroll submissions, monthly or quarterly closes, financial statements, audit fieldwork, lender or board reporting, or client approvals. For each item, make a shared record of:
- the due date and deliverable;
- the firm-side owner and the person on your side responsible;
- documents or decisions still needed;
- the next check-in; and
- how late or incomplete information could affect timing or cost.
Include open notices, unresolved requests, and unfinished work, not just future calendar dates. The exact obligations depend on the services, entity, and jurisdiction; these examples are not a checklist that applies to every client. AICPA lifecycle guidance emphasizes clear deadlines and responsibilities and notes that communication problems can become service failures. AICPA/CPA.com client lifecycle guidance
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Do not assume the incoming staff already knows the context behind prior decisions. Ask what account history and background have been handed over, where the team sees gaps, and what you should explain again. Useful prompts include:
- Have key accounting policies, prior-year positions, recurring estimates, and chart-of-accounts structure been covered?
- Does the team understand your accounting software, integrations, internal controls, and relevant contacts?
- Are unresolved reconciliations, open notices, and operational changes documented?
- What information or access does the team still need, and by when?
These examples are practical prompts for the handoff, not a prescribed AICPA checklist. AICPA onboarding guidance focuses on explaining how the client and firm will work together and what information is needed; its lifecycle guidance recognizes that client circumstances and risk can change over time. Onboarding guidance · Client lifecycle guidance
How will communication, approvals, and review work?
Confirm which channels are appropriate for routine questions and sensitive files, how urgent issues should be flagged, and what response window to expect. Ask who reviews the work before it is delivered and who will explain an unusual adjustment or recommendation. Agree how your approvals and decisions will be recorded, particularly when they affect scope, timing, or a filing.
Ask for written follow-up on material decisions so both sides have a usable record. This does not mean every personnel change requires a new independent review; it means you should know the firm’s review and communication arrangements for your engagement. AICPA guidance on conflicts of interest
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Make a list of records you need to provide, client-owned originals or reports you expect returned, and the secure method for exchanging them. Confirm who can access your accounting systems and portals and when access for departing staff will be removed. Ask what prior workpapers or confidential information the incoming personnel may see and what authorization the firm needs before sharing it.
Do not assume every workpaper belongs to you or that silence authorizes a transfer. AICPA guidance says working papers are generally the member firm’s property, subject to applicable law, regulation, and agreement; a predecessor generally retains originals under its retention policy. Copies may be shared with a successor when suitable written client consent and a successor acknowledgment limiting use are in place. Requirements can vary with client type and applicable law or professional rules. For U.S. tax return information, the AICPA article says written taxpayer consent is generally required before disclosure and that a 90-day presumed-consent rule does not apply to tax clients.
Ask your firm which rules govern your situation and what consent, if any, it needs before making records available. AICPA/CPA.com guidance on working papers and firm changes
What if the firm is ending the relationship or you are hiring another firm?
If the change involves disengagement or a move to a successor firm, ask for written notice stating the effective date, upcoming deadlines, actions you must take, and any potential consequences of missing a deadline. Also clarify final billing, the return of original client records, and whether the firm will coordinate with a successor accountant. Ask what client authorization is required before confidential material is shared.
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Does the change affect independence or raise a conflict concern?
A personnel change by itself is not evidence of a conflict or an independence problem. Ask whether it changes who reviews the work, the services being performed, or any relationship relevant to independence or conflicts. If the firm identifies an actual conflict, ask what disclosure, safeguards, consent, or service changes may be appropriate, and request written confirmation of the decision.
AICPA conflict guidance treats conflicts as facts to evaluate during an engagement and discusses disclosure, consent, safeguards, and documentation where relevant. AICPA/CPA.com conflict guidance
Should you stay or change firms?
Use the handoff conversation to assess whether the firm can still meet your actual needs. Compare the answers on relevant expertise and capacity, scope and deliverables, continuity, review and escalation, communication, deadlines, fees, and handling of records. You do not need to treat turnover itself as a reason to leave; decide based on the quality and fit of the arrangements the firm can explain.
AICPA client lifecycle guidance identifies changing client circumstances, service-specific risk, client needs, and the firm’s competence as relevant to continuing an engagement. These comparison points are a practical decision framework, not a formal rating method. AICPA/CPA.com client lifecycle guidance
Quick Recap
Meeting checklist
- People: day-to-day contact, engagement lead, backup, reviewer, and escalation contact.
- Engagement: current signed letter, included and excluded services, responsibilities, fees, and approval process for added work.
- Calendar: due dates, deliverables, information requests, approvals, open issues, owners, and check-ins.
- Business context: changes, accounting practices, prior decisions, systems, controls, and outstanding reconciliations.
- Communication: approved channels, response expectations, urgent escalation, and secure file sharing.
- Records and access: records to return or provide, system permissions, departing staff access, and authorization for workpaper sharing.
- Follow-up: written recap, assigned actions, revised engagement terms if needed, and next review date.
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