Begin with a non-confidential summary

The actual documents required vary by engagement. These are preparation categories, not a request to upload or email every record.

  1. Identify the entity or activity, reporting period and the work requested.
  2. Say whether records are current, which software is used and whether another adviser is involved.
  3. Mention outstanding notices or dates without including account numbers, identity files or tax passwords.

Organise the relevant records

Once the scope and sharing method are agreed, the following categories may help. Keep originals and explain missing items rather than guessing figures.

  1. Sales invoices, purchase invoices, receipts and records of outstanding amounts.
  2. Bank and payment-account statements with reconciliations, where relevant to the work.
  3. Prior accounts, trial balances, bookkeeping exports and fixed-asset records.
  4. Relevant tax or VAT submissions and official correspondence, including evidence of payments.
  5. For payroll: agreed pay inputs, changes and employment records requested for the assignment.
  6. For company reporting: relevant company documents, ownership changes and existing auditor details.

Make the handover usable

Preparation, independent audit and statutory filing remain separate responsibilities. The references below explain particular reporting contexts; they are not a universal document list.

  1. Group records by period and purpose, use clear file names and flag duplicates or missing evidence.
  2. Confirm how documents will be shared and who may access them before sending sensitive material.
  3. Agree which submissions and deadlines are included and retain confirmations of work completed.
  4. Never share login passwords or one-time codes through this website.

Sources & further reading

General information, reviewed on the date shown. Rules and guidance can change; the appropriate treatment depends on your circumstances. This note is not a substitute for advice on your specific position.