---
title: "Documents for changing accountants in Brazil: a conditional checklist | VMAHUB"
description: "A checklist of documents, files, access, and outstanding issues for changing accountants. The list varies by regime, payroll, state, municipality, and history."
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language: "en"
source: "VMAHUB"
---

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- Documents for changing accountants in Brazil: a conditional checklist

In Practice

# Documents for changing accountants in Brazil: a conditional checklist

A checklist of documents, files, access, and outstanding issues for changing accountants. The list varies by regime, payroll, state, municipality, and history.

**Last reviewed:** August 13, 2026

![Documents for changing accountants in Brazil: a conditional checklist](https://vmahub.com/assets/img/posts/napratica/documentos-migrar-contador.webp)

There is no identical list for every change of accountant. The set depends on the tax regime, activities, employees, states and municipalities involved, and period to be taken over.

Use this checklist as a review guide—not a statement that every filing below applies to your company.

## Corporate and registration documents

- constitutional document and consolidated amendments, if any;
- evidence of CNPJ and state or municipal registrations;

- licenses and registrations connected to the activity;
- details of partners, establishments, and responsible people;

- contracts or amendments in progress.

## Tax

- tax calculations, payment forms, and receipts for the agreed period;
- purchase, sales, and service invoices;

- submitted returns and their receipts;
- reports of withholding and taxes available for offset;

- instalment agreements, notices, proceedings, and known issues;
- digital files required for the regime and activity.

ECD, ECF, EFD-Reinf, and other SPED files are not universal. The obligation must be confirmed for the classification and period.

## Accounting and finance

- available trial balances, ledgers, journals, and financial statements;
- chart of accounts and opening balances;

- bank, customer, and supplier reconciliations;
- loan, fixed-asset, and inventory controls, when applicable;

- records of entries or adjustments not yet completed.

## Payroll and employment relationships

- employee records and contractual events;
- payrolls, payslips, and receipts;

- vacations, leaves, benefits, and terminations in progress;
- eSocial submissions and responses;

- FGTS Digital status and other applicable routines;
- powers of attorney required for the systems.

## Access and representation

Map the digital certificate, powers of attorney, portal profiles, and institutional users. **Do not send a personal gov.br password by message or spreadsheet.** Use a power of attorney or delegation with suitable authority and a revocation option. Company certificates and access should remain under the company’s control.

## Outstanding issues that must accompany the files

Request a written list of open reporting periods, missing documents, amendments, instalment agreements, audits, and commitments with a near-term deadline. A file without context may not reveal what still requires action.

## How to close the handover

Create a record with three statuses: received, outstanding, and not applicable. The new firm validates the material and identifies what must be supplemented. This initial check does not guarantee that every earlier period is correct; a retrospective review, if needed, requires its own scope.

See the [complete steps for changing accountants](https://vmahub.com/en/napratica/como-trocar-de-contador). If VMAHUB is to assess the migration, [first send the activity, regime, number of employees, municipalities, and desired date](https://vmahub.com/en/fale-com-especialista); the team will then return the list appropriate to the case.

## Sources and references

- CFC (Brazilian Federal Accounting Council) — Changes to termination and transfer rules
- Receita Federal (Brazilian Federal Revenue Service) — Specific procedures in digital proceedings
- eSocial — Technical documentation
- FGTS Digital — Manual and technical documentation

Experience that connects decisions

## Brazilian and international business experience in one advisory view.

VMAHUB combines accounting, tax, legal and business strategy with more than 26 years of experience, including work connected to the pharmaceutical industry, retail and agribusiness. The next step is to understand how this scenario applies to your operation.

Informational content. Applying it requires an assessment of the specific facts and current rules.

[Organize my accounting migration](https://wa.me/5511915685570?text=Hello%2C%20VMAHUB.%20I%20want%20to%20organize%20the%20documents%2C%20access%2C%20and%20outstanding%20issues%20needed%20to%20change%20accountants.)

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