Changing accountants · Czech s.r.o.
You give us permission to contact your current accountant. We request the records, follow up, check what arrives and agree who handles each period.
ORNEVIO manages the transfer of your Czech company’s accounts from your previous accountant. Standard handover includes direct coordination, collecting the available accounting file, checking the opening position and documenting missing items. Your written agreement sets the start date, responsibilities and monthly fee.
01 / The handover
Agree the last period handled by your previous accountant, our first period and the owner of any filings due during the change.
Send a tailored records request, agree the export format and a suitable transfer channel, and handle the follow-ups.
Obtain the ledgers, balances, invoices, bank statements, filings and other records relevant to your company. Log what has arrived and what is missing.
Compare the supplied closing balances with the opening file. Review bank and provider balances, outstanding items and the filing position. We record any differences and request an explanation.
Confirm the records received, the accounting cut-off, checks performed and open questions. Every unresolved item gets an owner and next action.
02 / What we collect and check
This is the checklist we work through for you. We tailor it to your company and request the records from your accountant. You do not need to assemble this pack before speaking to us.
General ledger (hlavní kniha), accounting journal (účetní deník), trial balance (obratová předvaha), chart of accounts, opening entries and the latest financial statements.
The accounting period, export usability, and continuity between supplied closing balances and the new opening file. Any differences are recorded.
Issued and received invoices, credit notes, receipts, relevant contracts and the supporting-document archive. Open receivables and payables (saldokonto), including advances.
Whether outstanding items tie to the ledger, and whether the supplied file includes the underlying records needed to continue the accounts.
Bank and cash statements, currency balances and available Stripe, Paddle, Wise, Revolut or other provider records: transactions, fees, refunds, balances and payouts.
Available statements against ledger balances, transfers in transit and unsettled provider amounts. A bank payout is not assumed to equal sales revenue.
Tax registrations, VAT transaction records and applicable DPH returns, control statements (kontrolní hlášení), EC sales lists (souhrnné hlášení), income tax returns, submission receipts and unresolved official correspondence.
Which periods have supporting filing confirmations, what remains unresolved, and who is responsible for the next deadlines. Missing evidence is flagged.
Where relevant: payroll ledgers (mzdové listy), current employee arrangements, payroll calculations, leave balances, registrations and accepted ČSSZ/JMHZ and health-insurer submissions, where applicable.
The payroll cut-off, employees in scope, amounts due and outstanding submissions. Sensitive employee records use the agreed transfer channel.
Asset and depreciation registers, inventory where relevant, loans, shareholder funding, accruals, prepayments and available year-end supporting schedules.
Continuity of the underlying schedules, balances requiring explanation and unfinished annual work. Earlier-year responsibilities are agreed explicitly.
Records and checks follow the company’s activity and the agreed accounting scope. A takeover review identifies gaps; it is not a statutory audit or a certification of earlier accounts.
PDF · 2 pages
03 / What you receive
Your handover record lists the documents received, the checks performed, missing items and agreed responsibilities.
Arrange your handover04 / Fees & boundaries
This is our standard handover work when you move your ongoing accounting to ORNEVIO. The monthly service scope and fee are agreed before we start.
See ongoing accounting packagesRebuilding missing books, correcting historical accounting, completing overdue returns or handling a dispute with the previous provider can be a separate assignment.
If the handover reveals this work, we explain what is missing, the effect on the start and the proposed scope and price. You decide before any additional work begins.
Requests for missing records are included. Reconstructing unavailable records or correcting earlier accounts is priced separately, with your approval.
05 / Before you change
No. After the engagement and your authorisation, ORNEVIO contacts the previous accountant, requests the accounting file and handles follow-ups. You do not need to act as the messenger or ask for each export yourself. We involve you when a company decision, your signature or information only you hold is needed.
Yes. Standard handover is included in every ongoing ORNEVIO accounting package, with no separate transfer fee. This covers coordination, collecting available records, checking the opening position and documenting the transfer. Historical reconstruction, overdue filings and corrections are separate work only when agreed with you in advance.
We can plan a mid-year takeover. First we agree a clear cut-off, check the records available and identify upcoming deadlines. The handover plan states who handles the final period with your previous accountant, who starts the next one and who completes the annual work. The timing also depends on your existing agreement and the availability of records.
We follow up and give you a written list of what remains missing. We explain which work can continue, which balances or filings remain unverified and what decision is needed from you. We cannot compel another provider to respond or promise a complete transfer by a fixed date. A contractual dispute or reconstructing unavailable records requires a separately agreed approach.
We do not sign an unqualified confirmation that the handover is complete while required records or supporting evidence are missing, or before the agreed checks are complete. Receiving files can be acknowledged separately, with specific reservations about what is missing or unverified. We return the missing-items list to the previous accountant and continue the follow-ups. Signing anything on your company’s behalf requires your authority. We agree responsibility for upcoming filings separately from resolving the handover.
Do not send passwords, banking credentials or your personal data-box (datová schránka) login. After engagement, we agree suitable company authorisations and access roles for the actual work. Sending this enquiry does not authorise ORNEVIO to contact your accountant, access accounts or submit filings.
We identify the missing records and record the differences rather than presenting an unchecked opening file as complete. We then agree what is needed, who can supply it and how it affects the start. If historical repair is necessary, you receive its proposed scope and fee before we do it.
We include the available records relevant to the company in the transfer request: provider transactions, fees, refunds, balances and payouts, alongside the bank and ledger records. The checks depend on your selling model, currencies and agreed service scope.
We agree a timetable after understanding your intended start, the next deadlines and the records available. A usable export and a responsive previous accountant make the process easier; missing books or unresolved prior periods may change it. We confirm the cut-off and responsibilities in writing rather than promise a fixed number of days before seeing the position.
Czech reference points: accounting records and responsibility · tax representation · authorised data-box access.
06 / Your next accountant
Start with your company, your work email and when you would like to change. We will outline the ongoing accounting scope and the next steps by email.