{"id":5327,"date":"2026-09-16T13:54:25","date_gmt":"2026-09-16T11:54:25","guid":{"rendered":"https:\/\/ccfs.ro\/how-to-change-the-accounting-firm-in-cluj-7-steps-for-an-llc\/"},"modified":"2026-09-16T14:11:39","modified_gmt":"2026-09-16T12:11:39","slug":"how-to-change-the-accounting-firm-in-cluj-7-steps-for-an-llc","status":"publish","type":"post","link":"https:\/\/ccfs.ro\/en\/how-to-change-the-accounting-firm-in-cluj-7-steps-for-an-llc\/","title":{"rendered":"How to Change the Accounting Firm in Cluj: 7 Steps for an LLC"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong data-start=\"0\" data-end=\"13\" data-is-only-node=\"\">In short:<\/strong> If you have an LLC in Cluj, you can change your accounting firm at any time during the year. For a smooth and controlled transition, check the termination notice period in your contract, request all accounting and payroll documents, clarify who will file the final tax returns, and update access to SPV, REGES-ONLINE, and any applications in use. Ideally, the new accounting firm should have access to the company\u2019s records before the next tax filing deadline.<\/p>\n\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2><strong>Ghid Rapid: Cum s\u0103 schimbi firma de contabilitate \u00een 7 pa\u0219i<\/strong><\/h2><nav><div><div class=\"\"><a href=\"#1-evalueaza-motivele-schimbarii-\u0219i-stabile\u0219te-obiectivele\">1.Assess the reasons for the change and define your objectives<\/a><\/div><div class=\"\"><a href=\"#2-verifica-termenele-contractuale-cu-firma-actuala\">2. Review the Contractual Terms with Your Current Accounting Firm<\/a><\/div><div class=\"\"><a href=\"#3-pregate\u0219te-documentele-financiare-\u0219i-dosarele-de-personal\">3.Prepare the Financial Documents and Personnel Files<\/a><\/div><div class=\"\"><a href=\"#4-selecteaza-noua-firma-de-contabilitate-din-cluj\">4. Select the New Accounting Firm in Cluj<\/a><\/div><div class=\"\"><a href=\"#5-planifica-tranzi\u021bia-in-func\u021bie-de-calendarul-fiscal\">5.Plan the Transition Around the Tax Calendar<\/a><\/div><div class=\"\"><a href=\"#6-actualizeaza-accesurile-digitale-\u0219i-arhivele\">6.Update Digital Access and Archives<\/a><\/div><div class=\"\"><a href=\"#7-confirma-preluarea-\u0219i-verifica-primele-raportari\">7.Confirm the Handover and Review the First Reports<\/a><\/div><div class=\"\"><a href=\"#la-ce-sa-fii-atent-in-timpul-tranzi\u021biei\">What to Pay Attention to During the Transition<\/a><\/div><div class=\"\"><a href=\"#ce-documente-trebuie-sa-ceri-de-la-firma-veche-de-contabilitate\">What Documents Should You Request from Your Previous Accounting Firm?<\/a><\/div><div class=\"\"><a href=\"#cum-poate-afecta-schimbarea-contabilita\u021bii-cash-flow-ul-srl-ului\">How Can Changing Your Accounting Firm Affect Your LLC\u2019s Cash Flow?<\/a><\/div><div class=\"\"><a href=\"#cum-te-ajuta-c-c-financial-services-sa-schimbi-firma-de-contabilitate\">How Does C&amp;C Financial Services Help You Change Your Accounting Firm?<\/a><\/div><div class=\"\"><a href=\"#checklist-tranzi\u021bia-catre-o-noua-firma-de-contabilitate\">Checklist: Transitioning to a New Accounting Firm<\/a><\/div><div class=\"\"><a href=\"#intrebari-frecvente-despre-schimbarea-firmei-de-contabilitate\">Frequently Asked Questions About Changing Your Accounting Firm<\/a><div><div class=\"\"><a href=\"#faq-question-1789545761249\">How Long Does It Take to Change Your Accounting Firm?<\/a><\/div><div class=\"\"><a href=\"#faq-question-1789545817000\">Can I Change My Accounting Firm in the Middle of the Fiscal Year?<\/a><\/div><div class=\"\"><a href=\"#faq-question-1789545848372\">Who Files the Tax Returns in the Month When I Change Accountants?<\/a><\/div><div class=\"\"><a href=\"#faq-question-1789545872816\">What Should I Do If the Previous Accounting Firm Does Not Hand Over Certain Documents?<\/a><\/div><div class=\"\"><a href=\"#faq-question-1789545896534\">How Can I Ensure That Payroll Is Not Affected?<\/a><\/div><div class=\"\"><a href=\"#faq-question-1789545938608\">Do I Need to Go to ANAF in Person to Change My Accountant?<\/a><\/div><div class=\"\"><a href=\"#faq-question-1789560298380\">Does the New Accounting Firm Review the Accounting Work Done by the Previous Firm?<\/a><\/div><div class=\"\"><a href=\"#faq-question-1789560216928\">Are You Considering Changing Your Accounting Firm?<\/a><\/div><\/div><\/div><div class=\"\"><a href=\"#surse-\u0219i-referin\u021be-utile\">Related links<\/a><\/div><\/div><\/nav><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Changing your accounting firm does not have to mean disruptions or loss of continuity. The risks usually arise not when signing the new contract, but from an incomplete handover of documents, unclear responsibilities for the transition month, or digital access rights that were not updated in time.<br><br>For an LLC, the transition can also be made during the year. The key is to have a clearly defined takeover date, a calendar of tax and payroll obligations, and a written list of the documents that need to be handed over.<br><br>Below, you will find a practical 7-step process, followed by a checklist you can use in discussions with both your current accounting firm and your new accounting partner.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Quick Guide: How to Change Your Accounting Firm in 7 Steps<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Assess the reasons for the change and define your objectives. Clarify what is not working now and what you expect from your new accounting partner.<\/li>\n\n\n\n<li>Review your current contract. Identify the termination terms, any applicable notice period, and the handover obligations.<\/li>\n\n\n\n<li>Prepare the accounting and payroll documents. Request the records needed to ensure continuity and identify any outstanding items that still need to be reconciled.<\/li>\n\n\n\n<li>Choose your new accounting partner. Check their professional credentials, relevant experience, included services, and communication approach.<\/li>\n\n\n\n<li>Set the transition timeline. Define the cut-off date and who is responsible for the tax returns and payments due during the transition period.<\/li>\n\n\n\n<li>Update digital access rights. Set up the necessary authorizations and access permissions for SPV, REGES-ONLINE, e-Factura\/e-Transport, and internal applications.<\/li>\n\n\n\n<li>Review the first reporting cycle. Compare the opening balances, initial tax returns, and payroll with the last period handled by the previous accounting partner.<\/li>\n<\/ol>\n\n\n\n<h2 id=\"1-evalueaza-motivele-schimbarii-\u0219i-stabile\u0219te-obiectivele\" class=\"wp-block-heading\">1.Assess the reasons for the change and define your objectives<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Before requesting quotes, clearly note what you want to change. This may include response times, the lack of useful management reports, repeated errors, payroll difficulties, or the need for more practical tax support.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Separate one-off issues from ongoing requirements. For example: do you need responses within 24\u201348 hours, monthly reporting, support with intra-Community transactions, integrated payroll services, or controlling? A clear list will help you compare proposals based on meaningful criteria, not just price.<\/p>\n\n\n\n<h2 id=\"2-verifica-termenele-contractuale-cu-firma-actuala\" class=\"wp-block-heading\">2. Review the Contractual Terms with Your Current Accounting Firm<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Read the service agreement before setting the takeover date. The notice period is not universal: the terms agreed in the contract apply, together with the general rules governing contract termination.<br><br>Send the termination notice in the form required by the contract and keep proof of delivery. In the same communication, request a handover schedule and a list of the documents and records that will be transferred.<br><br>CCFS practice: we avoid making the change \u201con the go,\u201d without a clear cut-off date. A clearly defined takeover date reduces the risk that the same obligation is handled by both firms or, conversely, by neither of them.<\/p>\n\n\n\n<h2 id=\"3-pregate\u0219te-documentele-financiare-\u0219i-dosarele-de-personal\" class=\"wp-block-heading\">3.Prepare the Financial Documents and Personnel Files<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For accounting continuity, the new partner must receive enough information to reconstruct the balances and outstanding obligations: trial balances, relevant registers and journals, filed tax returns, financial statements, account ledgers, fixed asset records, receivables and payables, as well as supporting documents that are not already included in the company\u2019s archive.<br><br>If you have employees, include the payroll component as well: employment contracts and addenda, payroll records, leave and suspension records, benefit details, the documents required to ensure payroll continuity, and the correct access to REGES-ONLINE.<br><br>Do not assume that \u201ceverything is in the software.\u201d Keep an organized digital copy of the essential documents and establish who holds the original archive.<\/p>\n\n\n\n<h2 id=\"4-selecteaza-noua-firma-de-contabilitate-din-cluj\" class=\"wp-block-heading\">4. Select the New Accounting Firm in Cluj<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">If you outsource the management of your accounting function, make sure the service provider is legally authorized and is a CECCAR member. The Romanian Accounting Law expressly requires this for accounting service agreements.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Then assess how well the provider fits your business: experience with companies of a similar size and industry, VAT and cross-border transactions, payroll, management reporting, ERP systems, and the ability to work with clear deadlines and responsibilities.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">See also : <a href=\"https:\/\/ccfs.ro\/en\/accounting-services-accounting-firm-in-cluj\/\">accounting-services by C&amp;C Financial Services in Cluj&nbsp;<\/a><\/p>\n\n\n\n<h2 id=\"5-planifica-tranzi\u021bia-in-func\u021bie-de-calendarul-fiscal\" class=\"wp-block-heading\">5.Plan the Transition Around the Tax Calendar<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Schimbarea poate fi f\u0103cut\u0103 \u0219i \u00een mijlocul anului. Ceea ce conteaz\u0103 este s\u0103 existe o delimitare clar\u0103 \u00eentre ultima perioad\u0103 gestionat\u0103 de firma veche \u0219i prima perioad\u0103 preluat\u0103 de firma nou\u0103. Construie\u0219te un calendar simplu cu urm\u0103toarele 30-45 de zile: declara\u021bii fiscale, pl\u0103\u021bi de taxe, salarii, concedii medicale, raport\u0103ri statistice, TVA \u0219i orice termen specific companiei. Pentru fiecare obliga\u021bie trece un responsabil explicit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The critical question: Who files the tax return for the last month handled by the previous accountant? Who is responsible for addressing any error messages in the filing receipts? Who prepares payroll if the takeover date falls in the middle of the month? These responsibilities should be agreed in writing before the cut-off date.<\/p>\n\n\n\n<h2 id=\"6-actualizeaza-accesurile-digitale-\u0219i-arhivele\" class=\"wp-block-heading\">6.Update Digital Access and Archives<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">In SPV, verify the authorization or capacity of the person who will act on behalf of the company and configure access for the new team in accordance with the ANAF procedure. Revoke old access rights once they are no longer needed.<br><br>In REGES-ONLINE, access is linked to the user\u2019s identity and their authorization or delegation. Do not hand over passwords, personal accounts, or digital signatures. Configure access rights for the new operator and revoke those that are no longer justified.<br><br>Also review the workflows for e-Factura, e-Transport, invoicing software, ERP, timekeeping or payroll applications, and cloud archives. For each system, it should be clear who has access, in what role, and from which date.<\/p>\n\n\n\n<h2 id=\"7-confirma-preluarea-\u0219i-verifica-primele-raportari\" class=\"wp-block-heading\">7.Confirm the Handover and Review the First Reports<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">After the first full month of collaboration, review with the new accounting partner whether the opening balances are correct, the tax returns were filed on time, and any differences compared with the previous period are properly explained and documented.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you have employees, also validate the first payroll, social contributions, leave records, and personnel changes. A payroll continuity error can easily carry over into the following months if it is not identified immediately.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Also establish the communication routine going forward: who the contact person is, how quickly you can expect a response, which reports you will receive each month, and which matters need to be escalated to management.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For financial reporting and analysis, see also <a href=\"https:\/\/ccfs.ro\/en\/financial-business-management-services\/\">C&amp;C Financial Services \u2013 Financial Management<\/a><\/p>\n\n\n\n<h2 id=\"la-ce-sa-fii-atent-in-timpul-tranzi\u021biei\" class=\"wp-block-heading\">What to Pay Attention to During the Transition<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Unclear responsibilities during the transition month<\/strong>&nbsp;\u2014 The riskiest phrase is \u201cthe other accountant will handle it.\u201d For each tax return, payment, and reporting obligation, there should be a clearly assigned person responsible and a deadline.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong data-start=\"0\" data-end=\"49\" data-is-only-node=\"\">Incomplete documents or unreconciled balances<\/strong> \u2014 Do not start the new engagement assuming that any discrepancies will be clarified later. Record any inconsistencies during the handover and establish who is responsible for resolving them.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong data-start=\"0\" data-end=\"37\" data-is-only-node=\"\">Digital access rights left active<\/strong> \u2014 After the handover, review access permissions in SPV, REGES-ONLINE, and internal applications. Access rights should reflect each person\u2019s current role, not the history of the previous engagement.<\/p>\n\n\n\n<h2 id=\"ce-documente-trebuie-sa-ceri-de-la-firma-veche-de-contabilitate\" class=\"wp-block-heading\"><strong>What Documents Should You Request from Your Previous Accounting Firm?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Not all documents have the same legal status, and the service agreement may set out the handover procedure in detail. From a practical perspective, the objective is to ensure that the company can retain and archive the financial and accounting documents for which it is responsible, and that the new accounting partner receives the records required to ensure continuity.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 trial balances and relevant account ledgers;<br>\u2022 mandatory accounting registers and journals used in the company\u2019s activity;<br>\u2022 filed tax returns, submission receipts, and the status of any returns currently being corrected;<br>\u2022 annual and interim financial statements, where applicable;<br>\u2022 statements of receivables, liabilities, fixed assets, and balances with shareholders;<br>\u2022 payroll records and documentation required to ensure continuity, if the service includes payroll\/HR;<br>\u2022 information regarding authorizations, access rights, and applications used in dealings with the authorities.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If certain documents are missing, record this in a handover report or handover checklist. In the event of a dispute regarding handover obligations, refer first to the contract and the nature of the document; where appropriate, you may seek professional support from CECCAR or legal advice.<\/p>\n\n\n\n<h2 id=\"cum-poate-afecta-schimbarea-contabilita\u021bii-cash-flow-ul-srl-ului\" class=\"wp-block-heading\">How Can Changing Your Accounting Firm Affect Your LLC\u2019s Cash Flow?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Changing the service provider does not affect cash flow in itself. The impact arises if, during the transition period, a tax return is filed late, a tax payment is missed, payroll is processed late, or an obligation is calculated based on incomplete information.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That is why, during the takeover month, you should separately review: taxes due, payroll payments, critical suppliers, significant receivables, and any financing or bank reporting requirements. A simple deadline checklist can significantly reduce the risk of unexpected costs.<\/p>\n\n\n\n<h2 id=\"cum-te-ajuta-c-c-financial-services-sa-schimbi-firma-de-contabilitate\" class=\"wp-block-heading\">How Does C&amp;C Financial Services Help You Change Your Accounting Firm?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">C&amp;C Financial Services takes over accounting and payroll records from other providers as part of its onboarding process. The team reviews continuity documents, balances, and outstanding obligations before taking over ongoing reporting.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Based on our experience, the most common issues during a handover are not the \u201cabsence of accounting records,\u201d but unresolved details: trial balances that do not reconcile with analytical records, tax returns that need to be corrected, incomplete payroll documentation, or digital access rights that were not updated in time. Identifying these issues at the beginning is far more efficient than correcting them several months later.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C&amp;C Financial Services is a CECCAR member firm, authorization no. 3856, founded in 2003, with a team of more than 20 accounting experts and payroll and HR specialists. The company is a member of PrimeGlobal and provides integrated accounting, payroll, financial and tax advisory, and controlling services.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you have employees, you can also review our <a href=\"https:\/\/ccfs.ro\/en\/payroll-and-personnel-administration-services\/\">payroll and personnel administration services<\/a><\/p>\n\n\n\n<h2 id=\"checklist-tranzi\u021bia-catre-o-noua-firma-de-contabilitate\" class=\"wp-block-heading\">Checklist: Transitioning to a New Accounting Firm<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u2610 I have documented the reasons for the change and the objectives for the new accounting partner.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2610 I have reviewed the current contract and the termination\/notice period.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2610 I have sent the written notice and kept proof of delivery.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2610 I have set the cut-off date and assigned responsibility for each tax return due during the transition month.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2610 I have requested the trial balances, account ledgers, and relevant accounting registers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2610 I have requested the filed tax returns and the related submission receipts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2610 I have requested the financial statements and the necessary analytical records.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2610 I have prepared the payroll and personnel documents, if I have employees<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2610 I have verified the authorization and professional credentials of the new service provider.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2610 I have signed the new contract before the takeover date.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2610 I have configured SPV access for the new team.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2610 I have correctly configured\/delegated access in REGES-ONLINE.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2610 I have reviewed the e-Factura and e-Transport workflows, where applicable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2610 I have revoked access rights that are no longer required.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2610 I have confirmed access to the invoicing software\/ERP and the digital archive.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2610 I have documented any missing items or discrepancies identified during the handover.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2610 I have reviewed the first set of tax returns and the first trial balance after the takeover.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2610 I have reviewed and validated the first payroll after the takeover, where applicable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2610 I have established the monthly communication and reporting schedule.<\/p>\n\n\n\n<h2 id=\"intrebari-frecvente-despre-schimbarea-firmei-de-contabilitate\" class=\"wp-block-heading\">Frequently Asked Questions About Changing Your Accounting Firm<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1789545761249\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">How Long Does It Take to Change Your Accounting Firm?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>There is no single statutory timeframe. Based on CCFS\u2019s experience, for a well-organized set of records, it is useful to allow approximately 2\u20134 weeks for notification, handover, balance verification, and access setup. A complex file or one with discrepancies may require more time.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1789545817000\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Can I Change My Accounting Firm in the Middle of the Fiscal Year?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Yes. You do not need to wait until the end of the year. What matters is setting a clear takeover date and defining responsibility for the tax returns, payments, and reporting obligations that fall within the transition period.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1789545848372\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Who Files the Tax Returns in the Month When I Change Accountants?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>The responsibility should be clearly agreed contractually and operationally between the company, the previous service provider, and the new one. Do not leave this responsibility implicit. For each obligation, specify who prepares it, who reviews it, and who files it.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1789545872816\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">What Should I Do If the Previous Accounting Firm Does Not Hand Over Certain Documents?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Send a written request listing the exact documents required and the handover deadline, with reference to the contract. The Romanian Accounting Law requires entities to retain and archive their accounting registers and financial-accounting documents. If a dispute arises, the appropriate solution will depend on the nature of the document and the contractual provisions; support from CECCAR or legal counsel may be necessary.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1789545896534\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">How Can I Ensure That Payroll Is Not Affected?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Set a separate cut-off date for payroll. The new service provider should receive employee data, contract amendments, leave records, suspensions, benefits, and all information required for payroll calculation before the payroll processing date.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1789545938608\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Do I Need to Go to ANAF in Person to Change My Accountant?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>In most cases, registration and access to SPV for legal entities are managed online, based on the digital certificate and the person\u2019s capacity as legal representative or authorized person. Check the procedure applicable to your situation and update or revoke access rights whenever the engagement changes.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1789560298380\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Does the New Accounting Firm Review the Accounting Work Done by the Previous Firm?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>It depends on the services included in the contract. At C&amp;C Financial Services, the onboarding process includes a continuity review of the documents and balances taken over, as well as identification of any discrepancies found. A more extensive review or tax diagnostic may be provided as a separate service, depending on the complexity and scope of the file.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1789560216928\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Are You Considering Changing Your Accounting Firm?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Discuss with the C&amp;C Financial Services team how the handover can be organized without disrupting accounting or payroll. Before preparing an offer, we can clarify your company\u2019s structure, document volume, number of employees, and any specific factors that may affect the transition.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/ccfs.ro\/en\/request-an-offer\/\">Request a Consultation with the CCFS Team<\/a><\/p>\n\n\n\n<h2 id=\"surse-\u0219i-referin\u021be-utile\" class=\"wp-block-heading\">Related links<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocumentAfis\/293379\" target=\"_blank\" rel=\"noopener\">Legea contabilit\u0103\u021bii nr. 82\/1991 \u2014 Portal Legislativ (art. 10, registre \u0219i arhivare)<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.anaf.ro\/anaf\/internet\/ANAF\/servicii_online\/inregistrare_utilizatori\" target=\"_blank\" rel=\"noopener\">ANAF \u2014Registration \/ Enrollment in the Private Virtual Space (SPV)<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.anaf.ro\/anaf\/internet\/ANAF\/servicii_online\/declaratii_electronice\/reinnoire\/\" target=\"_blank\" rel=\"noopener\">ANAF \u2014 Electronic Tax Returns: Registration, Renewal, and Revocation of Access<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/reges.inspectiamuncii.ro\/ajutor\/cum-accesez\" target=\"_blank\" rel=\"noopener\">Inspec\u021bia Muncii \u2014 REGES-ONLINE: access and official guides<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/ccfs.ro\/en\/about-us-accounting-firm-in-cluj\/\">C&amp;C Financial Services \u2014 about us<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>In short: If you have an LLC in Cluj, you can change your accounting firm at any time during the year. For a smooth and controlled transition, check the termination notice period in your contract, request all accounting and payroll documents, clarify who will file the final tax returns, and update access to SPV, REGES-ONLINE, and any applications in use. Ideally, the new accounting firm should have access to the company\u2019s records before the next tax filing deadline. Changing your accounting firm does not have to mean disruptions or loss of continuity. The risks usually arise not when signing the new contract, but from an incomplete handover of documents, unclear responsibilities for the transition month, or digital access rights that were not updated in time. For an LLC, the transition can also be made during the year. The key is to have a clearly defined takeover date, a calendar of tax and payroll obligations, and a written list of the documents that need to be handed over. Below, you will find a practical 7-step process, followed by a checklist you can use in discussions with both your current accounting firm and your new accounting partner. Quick Guide: How to Change [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":3688,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[115,113],"tags":[147],"class_list":["post-5327","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","category-advisory","tag-business-management-en"],"_links":{"self":[{"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/posts\/5327","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/comments?post=5327"}],"version-history":[{"count":10,"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/posts\/5327\/revisions"}],"predecessor-version":[{"id":5342,"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/posts\/5327\/revisions\/5342"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/media\/3688"}],"wp:attachment":[{"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/media?parent=5327"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/categories?post=5327"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/tags?post=5327"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}