Hand over a client who is leaving

Answer the new accountant's clearance letter, hand over records and close the file.

1. Log the clearance request
2. Check fees owed and any work in progress
3. Check for anything you must not disclose. Most people forget this: A suspicion reported under money laundering rules must never be shared with the new firm
4. Reply to the clearance letter (Partner signs off)
5. Send the handover information and records the client owns
6. Remove the firm's HMRC and Companies House authorisations
7. Send the disengagement letter
8. Close the file and set the archive date

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