# 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](/guides/documents-for-accountant/) and [the monthly bookkeeping routine](/guides/monthly-bookkeeping-checklist/).

*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.*