Reviewed: 19 October 2026 · Hungary
01 · Assessment
A good handover starts with a shared assessment of the business, the relevant periods and outstanding tasks.
02 · Preparation
List available ledgers, supporting records, returns, accounts and unresolved items. Agree the exact handover requirements with the incoming accountant.
03 · Coordination
Agree the handover date, access arrangements and clear responsibilities. Record who handles each period and task.
Official sources
The review is dated; subsequent changes require a new check.
An editorial preparation guide; it does not replace professional advice for your circumstances.
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