A change of corporate-tax return preparer near filing needs a controlled handover of outstanding declarations and reviewed records. Giving the replacement a ledger export does not establish that every filing question has been answered or that submission authority is in place.

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

Freeze the handover basis

Identify the company, year of assessment, return type and current working version. Keep the source accounts, computation and supporting schedules identifiable. Separate preparer questions from directors' review points and completed decisions.

List unresolved declarations

For each open item, record the question, relevant evidence, responsible reviewer and due date. Do not carry forward a convenient yes or no answer from an old return without checking the current facts. The replacement should know which conclusions are approved and which remain provisional.

Example: the expense review is unfinished

The earlier preparer has flagged several transactions for business-purpose evidence. Preserve the queries and responses received. A clean new worksheet should not make the unresolved transactions appear reviewed.

Confirm filing responsibility

IRAS's YA 2026 guidance gives the 30 November filing deadline, subject to its filing scenarios and waivers. Check the required Corppass authorisation and actual submission owner early. Retain the final approval and acknowledgement; a handover email alone does not prove filing.

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.