A folder of PDFs does not explain where things stand
Your new accountant opens the shared folder and finds last month’s documents. The filenames don’t show what the previous accountant already received, which files were added later, or why the hosting entry contains only a payment confirmation. You end up answering questions you thought were settled.
Before moving the whole archive, agree with both accountants how to divide the work in progress. Who finishes existing tasks, where should new documents go, and who answers questions about earlier work? This operational record does not replace the professional accounting handover; agree that scope directly with the accountants. It helps prevent both people doing the same task—or each waiting for the other.
Be specific about what is complete and what is missing
Instead of “everything for August has been sent,” identify the folder or package and note any gaps. List a document that arrives later as a separate addition. Your new accountant shouldn’t have to compare two almost identical folders to find out what changed.
Here is a simple worked example. The names and assignments are illustrative; confirm the real responsibilities with the people involved before recording them.
| Document or package | Current position | What happens next |
|---|---|---|
| August package in the shared folder | Previous accountant has confirmed receipt | Petra sends the new accountant the link and the agreed record of completed work |
| August hosting | Payment found; PDF missing | Business owner downloads the document from the portal |
| Business trip document | Waiting for an explanation of the purchase | Colleague adds a note to the relevant file |
Test the handover with a small sample
Start with items from the example record: an ordinary PDF from the August package, the original hosting PDF just downloaded by the owner, and the business-trip document with its open question. Mark the hosting file as a later addition so it is clear that it was missing from the original package. Ask your new accountant to open the links and confirm that they can identify both the added document and the unresolved question. Confirmed access does not mean the document has been entered in the accounts. Adjust the arrangement from that feedback before handing over the rest of the archive.
If your accountant cannot open a link, check which account has permission. Add their agreed work account through the service itself and ask them to open the same link again. If the file is still in the previous accountant’s personal storage, agree its transfer to the designated business storage and check the new copy before restricting the original access. Keep passwords out of the handover record.
Finish the outstanding questions too
After the sample handover, Petra could add this to the example record: “The new accountant opened the August package and the newly added hosting PDF. The colleague will add the business-trip explanation to the relevant file; a follow-up is agreed.” In the real record, attach the recipient’s confirmation and the actual agreed follow-up date. If access has not been confirmed or responsibility for the remaining task is unclear, do not mark that part of the handover complete. Confirm the professional completion of accounting work separately with the accountants.
Time access changes around the agreed completion of the work. Don’t close an account while the last useful folder is still in its personal storage. A good handover lets your new accountant continue without asking you to explain the history of every PDF.