How to switch accountants without trouble

Switching accountants doesn’t have to be traumatic. But anyone who has been through a badly handled transition knows the problems can go far beyond one month of chaos. Lost tax data, missed deadlines, an obligation paid twice or simply forgotten. With a method in place, none of this happens.

This guide assumes you have already decided you need to switch. If you’re not yet sure, check the signs that it’s time to change. For a complete list of the documents you’ll need, read Documents to migrate accountants.

Step-by-step for a safe transition

Step 1: Don’t leave before you have somewhere to go

The first rule of switching accountants: never go without coverage. The gap between leaving one accountant and arriving at the next is the most vulnerable moment in your tax life. Obligations don’t stop arriving just because you’ve decided to switch.

Before you communicate any departure, have your new accountant chosen. Ideally, with a formalized start date.

Step 2: Gather all of the company’s documents

This stage is easier than it looks once you know what to ask for. Your company needs to have on hand:

Consolidated articles of association and all corporate amendments (changes to ownership, capital, or address)
Simplified certificate from the Board of Trade (no more than 90 days old)
The last three trial balances and balance sheets
The most recent DCTF, ECF, SPED Fiscal, and SPED Contábil filed
The most recent Simples Nacional (simplified tax regime) return (PGDAS-D)
A list of employees with payroll for the last three months
The company’s digital certificate (e-CNPJ) — crucial for digital transfers
Cash book and bank statements from the last 12 months
Carnê-leão or individual IRPF return, if there is an ownership relationship

Step 3: Formalize the departure in writing

Never make the departure verbally. Send an email or letter with proof of receipt to your current accountant communicating:

The date services will end (ideally the close of a calendar month)
The formal request to transfer all digital files and physical documents
The obligation to deliver all files within 30 days
A request for a current tax-status report (clearance of all obligations)

This protects you legally and forces the former accounting firm to return what is rightfully yours.

Step 4: Carry out the transfer itself

The outgoing accounting firm is required to hand over:

Digital files from every accounting and tax system used (accounting, payroll, tax, SPED)
Accounting and tax books in a legible format
Closing reports for the most recent period
Access credentials for the federal, state, and municipal tax portals (where applicable)

The new accounting firm should run a receipt checklist — verifying document by document before confirming the transition. Never sign anything that finalizes the departure without this verification.

Step 5: Update all registrations

After the change, you need to update your registrations with the relevant authorities:

Receita Federal: change the technical officer (CRT) on the CNPJ (company tax ID)
State SES or SEFAZ: transfer tax responsibility
City hall: update the accountant responsible for the Municipal Registration
Simples Nacional: verify that the new accountant is authorized as the responsible party

Each authority has its own protocol. The new accounting firm should handle this — and if it doesn’t, you should ask why.

Step 6: Choose the best moment

Not every moment is equal for switching. In general:

The start of the calendar year is the cleanest: financial statements are closed, the tax calendar is just beginning, and the transition into the next year is natural.
After quarter-end close works for companies with less frequent monthly obligations.
Avoid switching in the middle of a complex calculation, such as during year-end IRPJ/CSLL computation or right before an important filing.

If your company is in an irregular tax situation — pending fines, late filings — don’t wait for the “ideal moment.” The more time passes, the more expensive it gets.

What VMAHUB does during the transition

When you bring your company to VMAHUB, the transition is our responsibility. We coordinate the file transfer, check every document, update the registrations, and make sure no obligation is left behind. The goal is for you to notice the change as little as possible.

Talk to the team to start a transition.

Common mistakes during the transition

Leaving without a new accountant: the tax vacuum can cost more than any monthly fee.
Not requesting a tax-status report: you may be inheriting problems from the former firm without knowing it.
Accepting incomplete transfers: missing files mean duplicated work and the risk of fines for late filings.
Forgetting the digital certificate: without it, many obligations can’t be submitted on the company’s behalf.

If you’re at this point right now, don’t let these mistakes happen. Start the conversation with VMAHUB — we handle every step for you.

How long a well-run switch takes

A switch handled with method takes between two and four weeks from start to finish. The factor that most lengthens the process is, almost always, the difficulty of obtaining documents from the previous accountant.

That’s why the recommendation is to begin the formal document request to your current accountant before signing anything with the new firm. This parallelizes the processes and cuts the transition time in half.

If the former accountant takes more than 30 days to return the files, there is a legal obligation to deliver them and you can formalize the demand. This isn’t a matter of conflict — it’s exercising a right.

Next steps

Explore VMAHUB’s consultative content hub at /napratica.

Ready to begin? Visit /trocar-contador to see how VMAHUB handles transitions, or talk to the team directly on WhatsApp at +55 11 91568-5570.

Vivian Sampaio is an Accountant, Lawyer, and founder of VMAHUB, with more than 26 years of experience in accounting and tax law.