Collect these records
- Statements for each business bank account and payment processor.
- Sales invoices, credit notes and platform settlement reports.
- Purchase invoices, receipts and supporting expense evidence.
- Payroll information and approved changes.
- Loan statements, asset purchases and financing agreements.
- Owner contributions, withdrawals and related-party transactions.
- Stock records where relevant to your engagement.
Keep business and personal transactions identifiable
Flag transfers, cash expenses and owner payments rather than leaving your accountant to infer their purpose. Keep source documents in an agreed folder structure.
Agree a routine
Choose a document cutoff and a review date. Missing records and unresolved questions can delay completion, so maintain a short action list each month.
Published 13 October 2026. General workflow guidance; your engagement checklist may differ.