How a mid‑year switch usually works
Work backwards from what you need fixed or improved. Are you trying to catch up on BAS, clean up bookkeeping, resolve payroll/STP issues, plan year‑end tax, or move software? That determines the cut‑over point and who should lead the handover (bookkeeper, BAS agent or tax accountant).
A practical sequence looks like this:
- Define the outcome and scope with your new provider (e.g., bookkeeping cleanup, BAS catch‑up, payroll fix, tax planning).
- Authorise them to request professional clearance from your current accountant and list the records required.
- Complete ATO client‑to‑agent nomination in Online services for business so they can act for you.
- Transfer software access/ownership and confirm bank feeds and add‑ons (Xero/MYOB/QuickBooks).
- Choose a cut‑over date and confirm who is lodging what (final BAS/IAS/STP) to avoid duplicate or missed filings.
Australian context to keep in view
- Professional clearance. Under APES 110 ethical requirements, a new accountant will usually request clearance from the former accountant before accepting the engagement. This helps identify threats, conflicts or unpaid work and supports a smooth handover.
- ATO client‑to‑agent nomination. For most businesses, you must nominate a new agent in Online services for business before they can add you. This step is essential for tax and BAS access.
- ASIC registered agent (if used). If your accountant was your ASIC registered agent, you may need to appoint a new one (ASIC Form 362) to manage company annual reviews and changes.
- Document ownership and liens. Your original records belong to you. Firms may retain some working papers if fees are unpaid, but should supply your records and key reports to enable continuity.
- Software ownership. Ensure the business, not the advisor, is the subscription owner or master admin in Xero/MYOB/QuickBooks so access cannot be disrupted.
What to compare before you commit
Scope
Confirm the proposal covers the real work behind “can I change accountants mid year” — onboarding, cleanup, reconciliations, lodgements, year‑end adjustments, ASIC and ATO access, and handover management.
Software fit
Check depth in your stack (Xero/MYOB/QuickBooks, add‑ons, payroll, reporting). Ask for a clear workflow and responsibilities, not just a software list.
Turnaround & communication
Agree how urgent issues are triaged, weekly/fortnightly touchpoints, and who presses “lodge”. During busy periods, escalation paths matter.
Commercial fit
Compare fixed vs hourly, included lodgements and meetings, and whether you need small business accounting only or broader advisory/VCFO.
Mid‑year handover checklist
- Engagement letter with new provider (scope, timing, fees, responsibilities).
- Professional clearance request sent and acknowledged.
- YTD trial balance, GL, bank recs, aged payables/receivables, fixed asset register, prior returns/BAS.
- Payroll: employee YTDs, awards/settings, STP submissions, super setup, leave balances, Single Touch Payroll connection details.
- Software: confirm subscription owner/master admin, user roles, bank feeds, add‑ons and data backups/exports.
- ATO: complete client‑to‑agent nomination; confirm which BAS/IAS and notices each party will lodge.
- ASIC (companies): confirm registered agent, review annual review date, addresses and officer details.
- Cut‑over plan: last period handled by old accountant, first period handled by new, and a zero‑duplication rule.
Switching around key deadlines
If you change accountants mid year, align around these dates where possible:
- BAS/IAS: Monthly IAS and quarterly BAS lodgements have strict due dates (with agent concessions). Decide who is lodging the next one before you switch.
- Superannuation (SG): Due quarterly by the 28th after quarter‑end. Bank cut‑offs can be earlier — plan funding and clearing time.
- STP finalisation: Finalise by 14 July (or agent concession) so employees can access correct income statements.
- FBT: Year ends 31 March; lodgement/payment typically due in May (with concessions for agents).
- TPAR: Due 28 August for relevant industries.
- Trust resolutions: Distribution minutes generally by 30 June to achieve intended tax outcomes.
Urgent matters (ATO notices, audit queries, overdue lodgements) can still be managed mid‑year — just confirm responsibilities in writing.
Timing and costs to expect
- Timeframes: 3–10 business days is common for clearance and document transfer. Urgent cut‑overs can be triaged within 24–72 hours.
- Handover effort: 1–3 hours to plan and request records; more if a cleanup or software migration is required.
- Fees: Simple handovers may be minimal if you’re moving into ongoing services; complex cleans or migrations are typically quoted upfront.
Best next steps
Write down the exact outcome you want first — cleaner books, a lodged BAS, reliable payroll, a software migration, year‑end tax planning, or broader reporting and advisory. Then shortlist providers against that outcome rather than titles alone. The right fit will explain the process clearly, set expectations early and connect the work to your wider business needs.
Use these hubs if you need to narrow the brief:
- Small business accountant — end‑to‑end compliance and advice
- Bookkeeping services — cleanup, catch‑up and monthly support
- BAS agent services — BAS/IAS preparation and lodgement
- Payroll services — STP, super and payroll compliance
- Tax accountant — company, trust and individual returns, planning
- New business accountant — setup, registrations and software
Frequently asked questions
Can I Change Accountants Mid Year?
Yes. You can switch accountants at any time in Australia. The safest approach is to agree scope with the new provider, request professional clearance from your current accountant, complete ATO client‑to‑agent nomination, transfer software access, and confirm who is lodging upcoming BAS/IAS, payroll/STP and tax returns.
What should I check before deciding?
Review your structure, registrations (GST/PAYGW/FBT), software ownership, payroll/STP status, upcoming lodgement deadlines, ASIC registered agent status, and any notice period or outstanding fees in your engagement letter. Decide whether you want compliance only or ongoing advisory support.
When should I get professional advice?
Get advice when the issue affects tax, structure, reporting deadlines, payroll obligations, trust distributions, director loans, or significant business decisions. Urgent ATO notices or overdue lodgements are also a trigger to bring in help quickly.
What is the safest next step?
Define the outcome, shortlist providers who do that work routinely, confirm a documented handover plan, and start the ATO nomination and software access steps. If you want help managing the switch, use the form below to describe your situation.
Do I need to inform the ATO or ASIC when I change?
You will usually complete an ATO client‑to‑agent nomination so your new agent can act for you. If your accountant is also your ASIC registered agent, you may appoint a new agent (ASIC Form 362) to manage company filings.
What records should I request from my current accountant?
YTD trial balance, general ledger, bank reconciliations, aged AR/AP, fixed asset register, prior year tax and BAS returns, payroll/STP reports and data exports from your accounting software. They may keep their internal working papers, but your source records should be provided.
Can my current accountant refuse to cooperate?
They are expected to respond to a reasonable professional clearance request. If fees are unpaid, a lien over some documents may apply, but you are entitled to your original records. Paying outstanding amounts usually speeds up handover.
Who should own the accounting software subscription?
The business should be the subscription owner or master admin (Xero/MYOB/QuickBooks). This avoids access issues if you change advisors mid‑year.
Can I switch bookkeepers mid‑year too?
Yes. The same principles apply. For BAS and payroll, ensure your BAS agent or payroll specialist controls lodgement access and STP connections at the right time.