[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"advice-en-changing-accountant":3},{"slug":4,"title":5,"excerpt":6,"body":7,"datePublished":8,"dateModified":8},"changing-accountant","Changing your accountant — when, how and what to remember","How to change your accounting office without mistakes: terminating the contract, handing over documents, KSeF, JPK and ZUS access, continuity, best timing.","\u003Cp>Changing an accounting office is a decision that most entrepreneurs find unsettling — not because of the accounting itself, but out of fear of losing documents, a gap in returns, or problems during the transfer of settlements. A well-planned handover does not disrupt the work of the business. In this article we show when it is worth changing an accountant in the first place, how to terminate the contract, what should be in the handover package and how to safeguard against discontinuity in your settlements.\u003C\u002Fp>\u003Ch2>When it is worth considering a change\u003C\u002Fh2>\u003Cp>A change is justified if the current cooperation is genuinely harmful to the business, not merely tiring in day-to-day communication. Warning signs:\u003C\u002Fp>\u003Cul>\u003Cli>\u003Cstrong>Late returns and corrections\u003C\u002Fstrong> — the JPK_V7 file sent \"at the last moment\", recurring corrections, fines for missed deadlines with the tax office or ZUS.\u003C\u002Fli>\u003Cli>\u003Cstrong>No response to questions\u003C\u002Fstrong> — waiting several days for a reply on an urgent tax matter, no clear contact person.\u003C\u002Fli>\u003Cli>\u003Cstrong>Out-of-date knowledge\u003C\u002Fstrong> — the office has not rolled out KSeF, does not understand IP Box, waves away questions about the health contribution for a ryczałt (lump-sum tax on recorded revenue) taxpayer.\u003C\u002Fli>\u003Cli>\u003Cstrong>Outdated tools\u003C\u002Fstrong> — no online access to documents, invoices have to be delivered in folders, no integration with banking or an online shop.\u003C\u002Fli>\u003Cli>\u003Cstrong>Change in the scale of the business\u003C\u002Fstrong> — a JDG (sole proprietorship) grows into a company, EU transactions and employees appear — the \"one-person\" office can no longer keep up.\u003C\u002Fli>\u003Cli>\u003Cstrong>Unclear pricing\u003C\u002Fstrong> — invoices increased by items that are not explained, surcharges for every phone call.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>On the other hand, price alone should not be the main criterion. A reasonable price range stays within the brackets typical for the form of activity (JDG under ryczałt, KPiR (tax book of revenue and expenditure), full accounting) and the number of documents per month. A rate that is too low often means mass-market service with no time for advisory work.\u003C\u002Fp>\u003Ch2>The best time of year\u003C\u002Fh2>\u003Cp>In theory, you can change the office at any time, but some months are clearly easier:\u003C\u002Fp>\u003Col>\u003Cli>\u003Cstrong>January\u003C\u002Fstrong> — the new office starts the tax year from an opening balance. It does not take over partly closed books, and the client has to file annual returns anyway (PIT-28, PIT-36, PIT-36L, CIT-8) and can decide to change the form of taxation.\u003C\u002Fli>\u003Cli>\u003Cstrong>Beginning of a quarter\u003C\u002Fstrong> — for ryczałt taxpayers and small VAT taxpayers settling quarterly — a closed quarter at the old office, a new one at the new office.\u003C\u002Fli>\u003Cli>\u003Cstrong>After closing the month\u003C\u002Fstrong> — once the JPK_V7, DRA files are filed and the advance payments are made — nothing is left pending.\u003C\u002Fli>\u003C\u002Fol>\u003Cp>Turning points are more difficult — year-end, the annual return season (March–April), the weeks before major legal changes (KSeF entry into force, changes to the health contribution). If, however, the situation is urgent, a change is possible at those times too — it just requires a more careful plan.\u003C\u002Fp>\u003Ch2>How to terminate the contract with the old office\u003C\u002Fh2>\u003Cp>A contract for accounting services is a civil-law contract and is governed by the rules of the Civil Code. It usually contains a notice-period clause — most often from 14 days to three months, with effect at the end of a calendar month. The procedure:\u003C\u002Fp>\u003Col>\u003Cli>Find the contract and check: the form of termination (in writing, e-mail), the length and starting point of the notice period (date of dispatch or delivery), contractual penalties, provisions on document retention.\u003C\u002Fli>\u003Cli>Prepare a written termination — a short text with the contract number, the date of termination and an indication of the last month the office is to close is enough.\u003C\u002Fli>\u003Cli>Send it by registered letter with confirmation of receipt or by e-mail (if the contract allows it), always keeping proof of delivery.\u003C\u002Fli>\u003Cli>At the same time ask about the \u003Cstrong>document handover protocol\u003C\u002Fstrong> and the settlement of services for the last period.\u003C\u002Fli>\u003C\u002Fol>\u003Cp>Contracts also often contain a clause on the \u003Cstrong>return of documents\u003C\u002Fstrong> within a specific deadline after the end of the cooperation. The market standard is 14 working days.\u003C\u002Fp>\u003Ch2>What must be in the handover package\u003C\u002Fh2>\u003Cp>The package of documents and data that the old office hands to the client (or directly to the new office) should cover at least:\u003C\u002Fp>\u003Cul>\u003Cli>tax books or the KPiR (tax book of revenue and expenditure) for the entire current year and for the years covered by the retention obligation (standardly 5 tax years),\u003C\u002Fli>\u003Cli>VAT records (sales, purchases), the records of fixed assets and equipment, the vehicle mileage record (if kept),\u003C\u002Fli>\u003Cli>source documents: sales and cost invoices, bank statements, internal vouchers,\u003C\u002Fli>\u003Cli>filed returns and files: JPK_V7 (standard audit file for VAT, together with the UPO confirmation), PIT-11, PIT-4R, PIT-8AR, ZUS returns (DRA, RCA, RSA), CIT-8, PIT-28, PIT-36, PIT-36L — with all official confirmations of receipt,\u003C\u002Fli>\u003Cli>contracts with employees, mandate-contract performers and specific-task performers, along with personnel files,\u003C\u002Fli>\u003Cli>a list of active UPL-1 and PPO-1 powers of attorney, ZUS powers of attorney and PUE access,\u003C\u002Fli>\u003Cli>login details for KSeF, the National Register of Bank Accounts and the official profile, if these were set up by the office,\u003C\u002Fli>\u003Cli>an opening file — balance sheet positions, settlement balances, a list of unsettled invoices, documents to be corrected across the period boundary.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>For full accounting there are also: the journal, the general ledger, the fixed-asset registers, the accounting policy documentation and the chart of accounts. Without these files the new office cannot reconstruct the continuity of settlements.\u003C\u002Fp>\u003Ch2>How to choose a new office\u003C\u002Fh2>\u003Cp>When choosing, it is worth comparing at least three providers and paying attention to:\u003C\u002Fp>\u003Cul>\u003Cli>\u003Cstrong>Fit with your profile\u003C\u002Fstrong> — an office that mainly serves JDG under ryczałt may not be optimal for a sp. z o.o. (limited liability company) with EU transactions and employees.\u003C\u002Fli>\u003Cli>\u003Cstrong>Industry experience\u003C\u002Fstrong> — IT, e-commerce, manufacturing and medical services each have their nuances (IP Box, OSS, PKWiU, subject-matter exemptions).\u003C\u002Fli>\u003Cli>\u003Cstrong>Scope of advice\u003C\u002Fstrong> — how many queries per month are included in the fixed fee, and who answers them (accountant, tax advisor, lawyer).\u003C\u002Fli>\u003Cli>\u003Cstrong>Tools\u003C\u002Fstrong> — a client portal, bank integration, KSeF support, receipt of e-invoices, a panel for registering employees and leave.\u003C\u002Fli>\u003Cli>\u003Cstrong>Professional indemnity insurance\u003C\u002Fstrong> — an accounting office keeping accounting books on a professional basis is subject to compulsory civil liability insurance under the regulation of the Minister of Finance; at larger scales of service it is worth checking whether the sum insured exceeds the statutory minimum.\u003C\u002Fli>\u003Cli>\u003Cstrong>Contract\u003C\u002Fstrong> — a clear scope of services, a list of what is included in the price, the notice period, liability, archiving rules.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>Before signing the contract it is worth arranging a short conversation with the person who will actually keep the books of the business — not only with a salesperson.\u003C\u002Fp>\u003Ch2>Transferring access and powers of attorney\u003C\u002Fh2>\u003Cp>A separate stage, more often than people realise, is the digital switch of permissions:\u003C\u002Fp>\u003Col>\u003Cli>\u003Cstrong>UPL-1 for the tax office\u003C\u002Fstrong> — a power of attorney to sign returns electronically. The new office files UPL-1 for its own accountants, the old one — OPL-1P — to revoke the previous proxies.\u003C\u002Fli>\u003Cli>\u003Cstrong>ZUS PUE power of attorney\u003C\u002Fstrong> — the client grants new rights on the PUE profile and revokes the old ones.\u003C\u002Fli>\u003Cli>\u003Cstrong>KSeF\u003C\u002Fstrong> — granting a role to the new office (authentication by qualified seal or trusted profile) and revoking the old roles.\u003C\u002Fli>\u003Cli>\u003Cstrong>Banking\u003C\u002Fstrong> — if the office had view access to the account, the access settings need to be changed.\u003C\u002Fli>\u003Cli>\u003Cstrong>Archiving\u003C\u002Fstrong> — determining who will store the documentation and for how long after the end of the cooperation (statutorily, 5 years from the end of the year in which the return was filed).\u003C\u002Fli>\u003C\u002Fol>\u003Ch2>A 30-day schedule\u003C\u002Fh2>\u003Col>\u003Cli>\u003Cstrong>Days 1–3:\u003C\u002Fstrong> decision, review of the contract, choice of the new office, contract signed from date X.\u003C\u002Fli>\u003Cli>\u003Cstrong>Days 4–7:\u003C\u002Fstrong> termination of the old contract, request for the handover package, appointment of a coordinator on the client's side.\u003C\u002Fli>\u003Cli>\u003Cstrong>Days 8–14:\u003C\u002Fstrong> collection of source documentation, verification of completeness, granting powers of attorney at ZUS and the tax office.\u003C\u002Fli>\u003Cli>\u003Cstrong>Days 15–21:\u003C\u002Fstrong> import of opening balances into the new office's system, agreement on the accounting policy and chart of accounts (for companies), planning of the nearest deadlines (JPK, DRA, advance payments).\u003C\u002Fli>\u003Cli>\u003Cstrong>Days 22–30:\u003C\u002Fstrong> first month-end at the new office, comparative check of the result, handover report.\u003C\u002Fli>\u003C\u002Fol>\u003Ch2>The most common mistakes\u003C\u002Fh2>\u003Cul>\u003Cli>terminating the contract without an agreed handover package — the documents come back in a disorganised form;\u003C\u002Fli>\u003Cli>failing to revoke UPL-1 and PPO-1 powers of attorney — the old office formally still has access to the authorities;\u003C\u002Fli>\u003Cli>moving in the middle of a VAT quarter with an outstanding correction — the new office \"inherits\" the matter without full knowledge;\u003C\u002Fli>\u003Cli>missing the KSeF files — invoices issued are not transferred, with difficulties downloading the archive;\u003C\u002Fli>\u003Cli>no opening-balance protocol as of the first day of service — on the first inspection it is not clear who is responsible for which period.\u003C\u002Fli>\u003C\u002Ful>\u003Ch2>How Good Balance can help\u003C\u002Fh2>\u003Cp>Taking over a client from another accounting office is a standard procedure for us. We collect the documentation and files in the agreed form, set up powers of attorney and KSeF roles, agree the accounting policy and close the first month with a full comparison against earlier periods. See our \u003Ca href=\"\u002Fen\u002Fservices\u002Faccounting\u002Faccounting-advisory\">accounting advisory\u003C\u002Fa> service, as well as \u003Ca href=\"\u002Fen\u002Fservices\u002Faccounting\u002Ffull-accounting\">full accounting\u003C\u002Fa> for companies. Related articles: \u003Ca href=\"\u002Fen\u002Fadvice\u002Fwhat-is-vat-in-poland\">VAT in Poland\u003C\u002Fa> and \u003Ca href=\"\u002Fen\u002Fadvice\u002Fwhat-is-cit-corporate-income-tax\">CIT tax\u003C\u002Fa>.\u003C\u002Fp>","2026-10-09"]