Documents to switch accountants: the complete list
A practical guide with every document your company needs to gather before changing accounting firms. Don't leave anything behind.
Switching accountants without losing documents is like moving house without losing your important papers. It seems obvious, but most companies only discover what was missing when the new firm asks for it — and the old accountant has already stopped answering.
The list below is the checklist VMAHUB uses in every transition. Gathering everything before you start the move avoids surprises, reduces downtime, and ensures no obligation is left behind.
Mandatory company-structure documents
Articles of association and amendments
The consolidated articles of association are your company’s birth certificate. Every corporate change — change of partners, capital increase, change of address, change of activity — must be reflected in the up-to-date version.
Ask the outgoing accountant for the most recent version, with all amendments registered at the Board of Trade (Junta Comercial). If there is any change that has not yet been registered, that must also be resolved before the handover.
Simplified certificate from the Board of Trade
Issued online, the simplified certificate (certidão simplificada) proves the company exists and is in good standing. It is valid for 90 days, so request a new one if the last one is more than three months old.
CNPJ and CNPJ card
The CNPJ card — CNPJ (company tax ID) — showing the registration number and the activity codes is needed to identify the company before every authority. Also keep the state and municipal registration numbers, where applicable.
Accounting documents
Trial balances and balance sheets
The last three trial balances and the last two balance sheets are how the new accounting firm understands the company’s history. These documents show financial health, accumulated results, and the evolution of equity.
If the company is more than five years old, the balance sheets for the last two full fiscal years are enough. The new accountant does not need five years of history unless there is a specific issue.
Cash book and ledger of receipts and disbursements
The cash book documents all of the company’s financial movements. The ledger of receipts and disbursements records the flow of goods. Both are mandatory for companies of any size and must be up to date.
Bank statements for the last 12 months
The new accounting firm needs the statements to reconcile the cash book with the bank’s actual movements. Statements that don’t match the books are a clear sign that something needs to be corrected.
Tax documents
DCTF (Declaration of Federal Tax Debts and Credits)
The federal DCTF is among the most critical obligations. The last three fiscal years must be settled. If there is an overdue DCTF, that is a pending item the transition must resolve — and preferably before you sign any document releasing the old accounting firm.
ECF (Tax Accounting Bookkeeping)
The ECF is mandatory for companies under Lucro Real (actual-profit regime) and Lucro Presumido (presumed-profit regime). Like the DCTF, the most recent fiscal years must all be filed. An unfiled ECF can result in a daily fine that adds up quickly.
SPED Fiscal and SPED Contábil
SPED (Public Digital Bookkeeping System) replaced a series of paper-based obligations. SPED Fiscal is the digital tax bookkeeping, and SPED Contábil is the accounting part. Both are integrated with REDESIM and the Federal Revenue Service (Receita Federal). The new firm needs the files from at least the last three years.
PGDAS-D and the Simples Nacional return
For companies under Simples Nacional (simplified tax regime), the monthly return (PGDAS-D) must be up to date. The new firm will need the last 12 months of filings to assess data consistency and identify opportunities for review.
Invoices and inbound documents
All sales or service invoices issued and all inbound invoices (purchases) from the last 12 months must be organized. The new firm will need these documents to reconcile the SPED Fiscal.
Payroll documents
Payroll and benefits
If the company has employees, the payroll for the last three months is required. This includes salary amounts, benefits, INSS withheld, FGTS deposited, and any commissions or profit-sharing (PLR).
Latest eSocial filing
eSocial is the federal system for reporting labor and tax data. The latest eSocial filing and the payment receipts (INSS, FGTS) must be part of the handover package.
FGTS certificate
Issued by Caixa Econômica Federal, the FGTS certificate proves the deposits are up to date. It is a document the new firm will request whenever it carries out a credit operation or a contractual change.
Digital certificate
The digital certificate (e-CNPJ or eNF) is the company’s electronic identity. Without it, no return can be filed, no invoice can be issued, and no access to the Federal Revenue Service or the state tax authorities can be made.
Never hand over the digital certificate as part of the accountant’s exit. The certificate belongs to the company, not to the accountant. If they refuse to return it, that is grounds for formal notice and, if necessary, legal action.
Portal access cards
Beyond the digital certificate, many accountants manage access to portals such as:
- Federal Revenue Service of Brazil (online)
- State SEFAZ (electronic invoicing)
- City Hall (municipal registration)
- Caixa Econômica Federal (FGTS)
- BNDES, if there is an active credit line
These credentials must be transferred formally and, where possible, changed after the transition to ensure the old accountant no longer keeps access.
What to do if documents are missing
If you are in the middle of the transition and find that documents are missing, the first step is to identify what is missing. Then check whether the old accountant can provide it. If they cannot or do not respond, there are paths available:
- Board of Trade: duplicate copies of the articles of association and amendments.
- Federal Revenue Service: registration-status certificate and proof of filed obligations.
- SEFAZ: duplicate copies of electronic invoices.
- The previous accountant in writing: request formally by email with read receipt.
If even then the documents do not appear, the new firm can rebuild from the data that exists — but that takes time and has a cost. That is why preparation is the best path.
Summary checklist
- Consolidated articles of association and registered amendments
- Simplified certificate from the Board of Trade (90 days)
- CNPJ and card
- Last three trial balances and last two balance sheets
- Cash book and ledger of receipts and disbursements
- Bank statements for the last 12 months
- DCTF settled for the last three fiscal years
- ECF filed for the last two fiscal years
- SPED Fiscal and SPED Contábil for the last three years
- PGDAS-D for the last 12 months
- Inbound and outbound invoices for the last 12 months
- Payroll and proof of INSS and FGTS for the last three months
- Latest eSocial filing
- FGTS certificate
- Company digital certificate (e-CNPJ)
- Access cards for the Federal Revenue and state authority portals
Gathering all of this before you start the conversation with the new accountant makes the difference between a two-week transition and a three-month one.
Talk to the VMAHUB team to start your transition safely or visit /trocar-contador to understand how we handle each step of the change.
Going deeper
Read also: What to do to switch accountants without problems, Signs that you need to switch accountants, and How switching accountants affects company accounting. Explore the consultative content hub at /naprática.
Vivian Sampaio is an Accountant, Lawyer, and founder of VMAHUB, with more than 26 years of experience in accounting and tax law.
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