September 10, 2026

Switching accountants in NZ: a simple guide for Bay of Plenty owners

NewsBusiness

Switching accountants in NZ is simpler than many business owners expect, with your new firm handling most of the process. This guide explains when to switch, what to look for in a new accountant, and how your records are transferred.

Switching accountants in NZ takes one signed authority to act. From there, your new firm handles the record handover. Here’s the process, the best time of year to move, and what to check before you make the decision.

You’ve been with the same accounting firm for years. Emails take a week before you get a reply. You only hear from them at balance date. And the last real question you asked got a one-line reply.

Or perhaps you’re headed towards a new milestone in your business, and you and your family just recently made the move to Tauranga, Mount Maunganui, Pāpāmoa, Te Puke or Katikati. But the thing is, your accountant is still three hours down the road.

Either way, you’ve started thinking about what changing accountants actually involves.

As it turns out, not much.

Switching accountants puts most of the work on your new firm, so you can rest assured that you will not miss out on anything.

Quick summary

Switching accountants in New Zealand requires one signed authority to act. You give that authority to your new firm. They link you to their Inland Revenue agency list, removing the previous accountant automatically.

Your new accountant then sends an ethical clearance letter to your old one, requesting your records. Though you can move at any point in the financial year, the best time to do so is after your annual accounts and tax returns are filed. Done right, there’s no gap in your filing and nothing to pay to move.

How do you switch accountants in New Zealand?

You sign an authority to act with your new firm, and they do the rest. Inland Revenue requires written authority from you before any tax agent can link to your accounts. A client can also only have one tax agent linked to a given account at a time. That second rule is what makes switching accountants seamless and hassle-free: the new link replaces the old one automatically.

For most SME owners, the worry isn’t about the paperwork. It’s the feeling that something might quietly go wrong at IRD mid-exchange, and you’ll only get to see it after several months. But the good thing is, it won’t.

Your IRD number, your GST registration and your filing history all stay exactly where they are. Switching accountants does not bring you back to square one.
Your accounting software also belongs to you, so your Xero or MYOB files go with you, with every prior year included in the records.

What changes actually is who reads and makes sense of the numbers. A new firm arrives without assumptions, which is usually the point. If your last set of financial statements landed with no explanation attached, fresh eyes on the same data is a welcome improvement.

Here’s how to switch accountants, step by step.

Step	Who does it	What it involves
1. Choose the firm	You	Meet them, check the fit, agree the fee
2. Sign the authority to act	You	One form, usually electronic
3. Link to the IRD agency list	New accountant	Replaces the previous agent automatically
4. Send the ethical clearance letter	New accountant	Requests your records and any concerns
5. Transfer files and software access	Both firms	Financial statements, tax returns, accounting software

Steps 3 to 5 are taken care of by your new firm. If you’re wondering how to change accountants with the least disruption, these are the steps to follow. Let your outgoing and incoming firms sort it out.

When is the best time to change accountants?

You can make the switch any time of the year, but doing so after your annual accounts are filed is highly recommended. Your outgoing accountant has finished their remaining tasks, so there’s nothing half-done to hand over.

There’s also the matter of timing as far as Inland Revenue is concerned. Being on a tax agent’s list gives you an extension of time, pushing your income tax return deadline from 7 July out to 31 March the following year.

Inland Revenue grants you this extension when a new agent links you, unless you have more than one return outstanding. So if you’re behind on filing, ask your outgoing accountant to clear the backlog before moving on to a new one, or you can lose the extension.

Knowing when to change accountants is determined by your calendar. Mid-year is fine. Mid-GST period is fine. Just avoid the fortnight before a deadline.

What to look for in an accountant before you switch

Look for a chartered accountant who works with businesses of your size and in your industry, and who will tell you what it costs upfront. Transparency is important, so they will clearly tell you what it will cost you upfront. They should also be a member of Chartered Accountants Australia and New Zealand. The NZICA Code of Ethics binds CA ANZ members and governs how they handle your records and your handover.

Treat the above credentials as the bare minimum. Once a firm meets that bar, choosing an accountant comes down to fit. It matters if they will answer the phone when you need help. And choosing the right accountant for your business becomes a top priority, especially when you’re switching accountants in a short amount of time.

Consider these questions to ask a new accountant. They should be able to give clear and unambiguous answers on your first meeting.

Who will actually do my work, and who do I phone when something’s urgent?
What’s the annual fee, and what’s included or excluded from it?
Which accounting software do you use, and will I need to switch to a different one?
How often will I hear from you outside the balance date?
Who else do you look after in my industry?
Can you help with cash flow forecasting and business growth planning?

A good accountant answers all six right off the bat. You may need to reconsider if any of them is hard to get a straight answer to.

What happens to your records when you leave

Your records follow you, and your previous accountant has a professional and ethical obligation to help. New Zealand chartered accountants are required to respond, without delay, to an ethical clearance letter under NZICA standards NZ210.12.2 and NZ210.12.3. Unless there’s a legal right to withhold documents, the outgoing firm must transfer them without undue delay. Stalled file transfers can lead to penalties later on.

That legal right to withhold is the one real exception. If you owe fees, your old firm may hold documents until the account is settled. Clear the bill first, and you can remove this roadblock.

Working out how to leave your accountant maybe worrisome for you. But in practice, switching accountants asks nothing of you here if you find it necessary. A clearance letter is enough of a notice, and a brief, straightforward email is enough to do the job.

Moving to Tauranga: accountant advice for new arrivals

If you just moved to the Bay of Plenty, a local accounting firm gives you something a remote one can’t. Going local provides you with insights from someone who knows the market you’re now trading in. Like orchard payment cycles in Te Puke, or seasonal cash flow in Mount Maunganui hospitality, to name a few.

That matters most for a new business owner looking for an accountant in Tauranga, or an accountant for a new business owner in the Bay of Plenty. Your first two years will be full of decisions that will be costly to reverse, whether you’re a sole trader or a company.

When to register for GST as you near the $60,000 turnover threshold?
Which provisional tax method suits my cash flow?

Not getting the answers that you actually need may end in you paying restructuring fees or IRD interest at a later time.

Ingham Mora has supported Bay of Plenty business owners since the mid-1960s. We’re the Bay of Plenty’s leading independent chartered accounting firm, with a team of more than 40.

If you’re looking forward to partnering with us, see who you’d be working with and how we got here.

Frequently asked questions

Is it difficult to switch accountants?

No. It takes one signed authority to act, and your new firm handles the Inland Revenue linking, the clearance letter and the file transfer. Most clients spend under an hour on it.

How do I transfer from one accountant to another?

You sign an authority to act with the new firm. They link you to their Inland Revenue agency list, which removes the previous agent, then request your records by ethical clearance letter. You don’t need to contact your old accountant to start this process.

Can I just leave my accountant anytime?

Yes. There’s no minimum term with a tax agent and no notice period set by Inland Revenue. Check your engagement letter for billing terms, settle any fees, and you’re free to make the switch.

How do you tell your accountant you are leaving?

Frankly, you don’t need to do so personally. The ethical clearance letter from your new firm is formal notice. If you’d prefer to say something, a brief, polite email is enough. You don’t need to give lengthy reasons.

What to ask when looking for an accountant?

Ask who does your work, what the annual fee covers, which accounting software they use, and who else they look after in your industry. Get the fee in writing first. That’s usually enough to find an accountant that best fits you, and as your business grows.

How much does an accountant cost per hour in NZ?

Most firms working with small business owners have moved from hourly billing to a fixed annual fee. This covers working on your financial statements, tax returns, and a set amount of advice. Ask for the figure in writing, and ask what sits outside it.

Ready to make the switch?

Switching accountants isn’t the disruption most people expect. One form, a couple of emails between firms, and you’re across. The harder part is the bit you’re doing now: deciding it’s time.

Thinking about switching accountants, or new to the Bay of Plenty? Have a no-obligation chat with our team. We’ll handle the handover from your current accountant so you don’t have to. No pressure, just a conversation about where you’re at in growing your business.

Want a feel for how we work first? Feel free to look at our accounting services or our approach to proactive tax planning.