An accounting archive retrieval test should happen before a software subscription ends. Confirm that the company can access transaction detail and supporting records after cancellation, rather than assume a trial balance export is enough. Subscription cancellation and continued recordkeeping are separate decisions.

Accounting records, calculator and glasses on a desk
Illustrative photograph by Cht Gsml.

Establish what access will end

Ask the provider what remains available after cancellation and for how long. Check attachments, audit history, reports and user access separately. A promise that data is retained on a server does not necessarily mean the company can retrieve it when needed.

Record the relevant financial periods and outstanding work. Agree the extraction scope with the accountant, including source documents and schedules linked to the ledger.

Export a usable record set

Retain transaction-level detail, account listings, reconciliations and associated evidence in appropriate formats. Keep an index connecting attachments to their transactions. Save any instructions needed to interpret exported codes or references.

Test representative items end to end: start from a ledger entry, locate its document and reconcile the amount. A collection of unnamed files may be difficult to use even where every file technically downloaded.

Example: reports export but attachments do not

The company has financial statements and a general ledger, but invoice images remain behind the expiring login. Arrange their authorised export or another reliable retrieval route before access ends. Reports alone may not explain the underlying purchases.

Confirm custody and retrieval

Have an authorised company user open the archive independently and record unresolved gaps. IRAS specifically addresses continued retrieval of old accounting transactions when software changes. Keep the applicable retention period under review with the accountant and avoid deleting source data merely because the subscription has ended.

Related practical guidance

For the surrounding records and responsibilities, see bookkeeping basics, company records to keep, bookkeeping and accounting.

Official guidance: IRAS official guidance.

Help with your company records

For accounting, bookkeeping and related compliance support, contact Raffles Corporate Services at [email protected] or WhatsApp +65 8501 7133. Tell us which records or process need attention so we can discuss the relevant next steps.