Switch accountant in Estonia with a clear handover.
Move your Estonian company’s bookkeeping to LKS Consult. We review your current records, agree a handover date and confirm who handles each reporting period before regular accounting begins.
For existing OÜ companies, including businesses managed remotely by e-residents. Your proposal separates handover work from recurring bookkeeping.
Keep the records connected when your accountant changes.
A handover involves more than sending this month’s invoices. Your next accountant needs the balances, supporting documents and filing history that explain the figures. LKS Consult helps you identify what is available and what needs attention before the first month is closed.
When to speak to us
- You need clearer communication or a different level of bookkeeping support.
- Your company has outgrown its current accounting arrangement.
- You want one team to coordinate monthly records, payroll and annual reporting.
What we review before taking over
The last completed period
We establish the last month closed by your existing accountant and review the available trial balance, general ledger and previous annual report. This gives us a starting point for the handover.
Balances and supporting records
Bank and payment accounts, outstanding customer invoices, supplier bills, fixed assets and shareholder transactions need supporting records. Any differences are listed for follow-up.
Reporting responsibilities
We agree who prepares the remaining VAT, payroll and annual reports for each relevant period. Work already filed and work still outstanding are recorded separately.
Access and document delivery
We confirm the accounting software, export formats and authorisations required for the agreed work. You retain control of your company accounts and grant appropriate access.
How the accounting handover works
Your proposal sets out the work to be completed, the information needed and the responsibilities of the people involved.
1. Share your company’s position
Send your registry code, business activity, VAT status and last completed accounting period. Tell us about any approaching deadlines or notices.
2. Agree a transfer checklist
We identify the records to request from your existing accountant and confirm the handover scope, estimated fees and planned start date.
3. Review the transferred records
We check the available opening information and identify missing documents or balances that need clarification. Historical corrections are scoped separately.
4. Begin ongoing bookkeeping
Once the starting position and responsibilities are agreed, we establish document delivery and the first reporting cycle. You receive a clear list of remaining actions.
LKS Consult, Pärnu mnt 105, Tallinn. Discuss the documents and next steps directly with our team.
Prepare your handover file
These records help us assess the transfer. If an item is unavailable, tell us at the first discussion so we can plan the next step.
- Latest annual report and the most recent trial balance
- General ledger and transaction exports in an agreed format
- Bank and payment-platform statements for the transfer period
- Customer and supplier balances, contracts and asset records
- VAT and payroll filing history, where applicable
- Details of upcoming deadlines and existing authorisations
Use a secure channel agreed with your manager for financial records. Your e-ID PINs, personal passwords and signing credentials remain with you.
Separate the handover from the monthly fee.
The cost of changing accountants depends on record quality, software, transaction volume and the work still outstanding. We confirm the transfer work in a proposal. Ongoing bookkeeping is then priced for your company’s document flow, VAT status and payroll needs.
Use our accounting cost calculator for an initial monthly estimate. Historical reconstruction and annual reporting are assessed separately.
Frequently asked questions
Can I change accountants during the financial year?
A mid-year handover can be planned around an agreed cut-off date. We first establish what has been completed and who will handle the remaining filings and annual reporting.
Do I need to travel to Estonia?
The review and document exchange can be arranged remotely. We confirm the identity checks, authorisations and signing arrangements required for your company.
What if my current accountant has not supplied everything?
Send the records you hold and explain which items are missing. We identify the information still needed and assess whether additional reconstruction work is required.
Does switching accountants fix earlier bookkeeping errors?
Historical corrections require their own review. If records are incomplete, our catch-up bookkeeping service can be included in the proposal before ongoing accounting begins.
Who remains responsible for the company’s reporting?
We agree our professional work and filing responsibilities in writing. Your management board still needs to provide accurate information, arrange approvals and meet its responsibilities for the company.
Related support for your Estonian company
Official reference: EMTA guidance on accounting records, RIK annual reporting guidance. Information checked on 22 October 2026.
Tell us where your accounting stands.
Include your company name, registry code, last completed month, VAT status and any urgent deadlines. Our Tallinn team will use this information to prepare the next steps for your handover.
Prefer to call? +372 677 5456 · WhatsApp · Contactar con LKS Consult
