Client offboarding
Accounting client offboarding checklist
An offboarding done badly leaves the client without the records they need and the firm with access it should not keep. This checklist covers the handoff: the final statements and source documents, the access to revoke, the deadlines that are still open, and the billing and retention steps. Work through it once, at the end of the engagement, and keep a record of what was sent.
Who sends itUsed by the firm when a client ends the engagement or moves to another firm. The firm sends the list to the client, agrees the last date of service, and closes the items in order.
0 of 20 ticked
01Final deliverables
02Access and credentials
03Open deadlines and work
04Billing and records
What firms get wrong
- Removing access before the final statements and exports are delivered, which leaves the client with nothing to give the next firm.
- Sending a folder of PDFs with no index, so the next bookkeeper cannot tell which file is the final trial balance.
- Leaving the firm's bank or payroll access active after the last date of service.
- Closing the portal before the client has downloaded the final records.
- Forgetting to list the deadlines that fall after the last date of service, which the client may assume the firm will handle.
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Questions about this checklist
What records must an accounting firm give a departing client?
Give the client the records the client provided, the final financial statements and trial balance, the returns the firm prepared, and the schedules that explain the balances. The engagement letter and state law decide what else the firm must provide.
How long should the firm keep a former client's records?
Follow the firm's written retention policy and the requirements that apply to the records. Keep the handoff confirmation and the access-removal record longer than the underlying documents, because they show what was sent and when.
Can a firm hold records until the final invoice is paid?
That depends on the engagement letter and the law in the firm's state. Ask the firm's attorney before withholding records, and keep the final invoice and the handoff separate so the client is not left without tax documents.
Should the firm delete its copy of the client's data?
Keep the copy for the retention period in the firm's policy, then destroy it securely. Do not delete the handoff confirmation or the record of access removal.
How does the firm transfer a QuickBooks Online file?
The client owns the file and can remove the firm's accountant user access from the file's manage users screen. Before that, the firm can export the trial balance, general ledger and reports the client needs, or the client can add the next accountant as a user.
Sources
Checked November 3, 2026. Tax rules, forms and thresholds change; confirm them with the IRS or your tax software before relying on them.
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