Year end planning
How to switch accountants before your December 31 year end
Quick answer
To switch accountants before a December 31 year end, appoint the new firm in October or November, authorize a professional records request and identify the decisions that still affect the current tax year.
Key takeaways
- A professional handover protects your records and relationships.
- October and November create time to plan before December 31.
- A new CPA firm should lead the records request.
Why timing matters before year end
A change before year end gives the new firm enough context to review the current year, coordinate with your outgoing accountant and identify bookkeeping or tax decisions before deadlines close.
What a professional handover includes
The process usually starts with an engagement letter and authorization. The new firm requests prior year information, reviews the current bookkeeping process and creates a short plan for the remaining year end work.
When to start the conversation
Start as soon as communication, responsiveness or service scope becomes a concern. A thoughtful transition is easier when it is planned, not forced by a filing deadline.
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A better handover, Calgary
GDPC is a Calgary CPA firm in practice since 2009. Let’s connect this question to the financial work that comes next for your corporation.
Explore the serviceSources & review
Reviewed by Gurjinder Dhillon, CPA, CGA, MBA. Check current primary guidance before acting on filing dates or tax questions: Canada Revenue Agency (opens in new tab) and WCB Alberta (opens in new tab).
Last updated October 12, 2026