How to switch accounting firms in Sweden safely without costly disruption
How to switch an accounting firm in Sweden (byta redovisningsbyrå) without losing data: handover checklist, access, reconciliations and responsibilities.
Switching accountants is less about "ending and restarting" and more about a controlled handover: data, documentation, reconciliations (avstämning), and clear responsibility for deadlines. Most unnecessary costs come from missing structure, not from the switch itself.
The core principle: secure your current status before you switch
The most common failure mode is terminating the relationship before you have a complete picture of what's booked, what's filed, and where your documentation lives. Then the new firm must start with forensic cleanup instead of delivering value.
Step-by-step plan to switch safely
Document the status by period
Request a written status covering bookkeeping by month/quarter, VAT filings (momsdeklaration), employer reporting (arbetsgivardeklaration/AGI), annual report (årsredovisning), open questions and missing documents.
Clarify the next deadlines
If a VAT return, AGI, or annual report deadline is close, decide who is responsible for the next submission: the old firm, the new firm, or you. Put it in writing.
Prepare access and authorisations
Create an access list for bank, accounting software, Skatteverket/Bolagsverket portals, shared folders and any authorisations (fullmakt). Verify ownership, 2FA, and admin rights.
Request a complete handover package
Ask for exports/backups, the ledger/journal, chart of accounts (kontoplan), reports, and the full documentation structure (underlag). The more complete this is, the lower your onboarding cost with the new firm.
Resolve discrepancies before the handover
If there are bank mismatches, VAT differences, or payroll questions, resolve them before switching. Otherwise the new firm starts with urgent fixes instead of onboarding.
Sign with the new firm and define scope
Your offer/contract should define scope, pricing logic, response time expectations, responsibility for historical periods, and reporting cadence.
Use a short overlap period
A practical approach is a 2–4 week overlap: the previous firm answers historical questions while the new firm sets up routines and runs initial reconciliations.
Handover checklist: what you must receive
| Item | Why it matters | Typical format |
|---|---|---|
1 Status by period | Know what's completed vs pending | Email/PDF |
2 System export/backup | Full history for the new team | Export + instructions |
3 Ledger / journal | Fast review and troubleshooting | PDF/Excel |
4 Balance sheet & P/L | Quality control and overview | |
5 Reconciliations (bank, VAT, payables/receivables) | Avoid starting from zero | PDF/notes |
6 Documentation (underlag) and folder structure | Audit trail and speed | Folder/link |
7 Access list and authorisations (fullmakt) | Prevents blockers | List + owner |
Responsibility: who "owns" past mistakes?
Your company remains responsible for what is filed under your name. That's why documentation during the switch is critical: a status snapshot, a handover list, and clear written agreements on who files what and when.
When you need an accountant and what it typically costs
Switching gets expensive when structure is missing: unclear reconciliations, scattered documents, and vague scope. If you lack reporting visibility, get slow responses, or approach deadlines with uncertainty, a process-driven firm is often cheaper long-term.
Want to switch safely and avoid double costs?
We can review your current status, prepare a handover checklist, and onboard you with clear responsibilities and timelines.