Your accountant document checklist
Use this CAPA worksheet before a monthly, catch-up or year-end handover. Print it or edit the Markdown copy. Agree the exact records with the person doing the work; mark items that do not apply.
Business/entity: __________________ Period: __________________
Prepared by: _____________________ Handover date: ____________
Gather the records
| Record | Ready / missing / not applicable | File location or owner |
|---|---|---|
| Statements for all business bank accounts and cards | ||
| Sales invoices, receipts, refunds and credit notes | ||
| Supplier invoices, bills and expense evidence | ||
| Marketplace, payment-platform and POS reports | ||
| Customer and supplier balances | ||
| Payroll summaries, approvals and contribution records | ||
| Loan, lease and other relevant agreements | ||
| Asset invoices, deposits, delivery and installation evidence | ||
| Stock records and adjustments | ||
| Director/owner funding and personally paid business items | ||
| Previous accounts, opening balances and tax records | ||
| Relevant filing receipts, notices and existing approvals |
Explain unusual items
Give the date, amount, business purpose and supporting document. Identify whether money was a deposit, loan, transfer, owner payment or customer receipt rather than leaving the accountant to guess.
| Item/date | Amount | Explanation and evidence | Next action |
|---|---|---|---|
Track missing information
| Missing item | Person who can obtain it | Target date | Resolved when |
|---|---|---|---|
Complete the handover
- Confirm the entity and period on the files.
- Use consistent filenames and keep readable original records.
- Keep an export of relevant accounting data and supporting schedules.
- Share through the agreed secure channel; do not place passwords in this sheet.
- Give the recipient the missing-items list and upcoming deadlines.
- Confirm receipt and agree who answers follow-up questions.
- Retain the final reports, reconciliations and submission evidence when completed.
Handover note: ___________________________________________________
Recipient / receipt confirmed on: _________________________________
Read next: which documents explain a transaction and the monthly bookkeeping routine.
CAPA — Clear Accounts. Practical Advice. Prepared on 24 September 2026. We’ve taken care to check this worksheet, but can’t guarantee 100% accuracy, completeness or that it remains up to date. It is a general preparation aid and does not replace professional advice tailored to your circumstances. This checklist does not calculate statutory deadlines or determine tax treatment.