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US Small Business • CPA Handoff

How to Prepare Your Books for Your CPA

A practical checklist for getting your bookkeeping clean, reconciled and organized before your CPA starts tax preparation or financial review.

2026 Guide US Businesses 10 min read

The ideal handoff

01

Record

02

Reconcile

03

Review

04

Hand Off

Quick Answer

Before sending your books to your CPA, reconcile the cash accounts, review A/R and A/P, clean up unusual transactions, check your financial statements and organize supporting documents. Then give your CPA a short list of unusual or judgmental items that need professional review.

01 — Start Here

Your CPA Should Receive Records, Not a Mystery

Your CPA can do better work when the underlying accounting records are complete, reconciled and organized. A tax professional may still need to make tax adjustments or ask questions, but starting with clean books reduces avoidable confusion.

Good

Reconciled Accounts

Cash and credit-card balances have been reviewed against statements.

Good

Organized Support

Important invoices, receipts, loan information and other records are easy to locate.

Best

Exception List

You already know which unusual items your CPA should investigate.

1

Step One

Reconcile Every Bank & Credit-Card Account

This is usually the best place to start because bank statements provide an external reference point for cash activity.

Match the statement period

Make sure the accounting period and statement dates line up.

Find missing transactions

Look for bank fees, payments, deposits, transfers and other missing activity.

Find duplicates

Check imported and manually entered transactions that may represent the same activity.

Verify ending balances

Confirm the reconciled accounting balance agrees with the relevant statement.

2

Step Two

Review Accounts Receivable & Payable

A/R

What customers owe

  • ✓ Review old outstanding invoices
  • ✓ Investigate customer credits
  • ✓ Match payments to invoices
  • ✓ Check unusual aging balances
  • ✓ Identify disputes or exceptions

A/P

What you owe vendors

  • ✓ Review old outstanding bills
  • ✓ Investigate vendor credits
  • ✓ Match payments to bills
  • ✓ Check unusual aging balances
  • ✓ Identify duplicate bills or exceptions
3

Step Three

Clean Up the Balance Sheet Before Tax Review

Account Area
Question
Red Flag
Cash
Does it reconcile?
Unexplained difference
Credit Cards
Does it match the statement?
Missing / duplicate activity
Loans
Can the balance be supported?
Incorrect principal or missing activity
Fixed Assets
Are additions/disposals documented?
Old or unsupported balances
Other Balance Sheet Accounts
What created the balance?
Large unexplained amount
4

Step Four

Review the P&L Like Your CPA Will

Revenue

Does sales activity make sense?

Look for missing revenue, duplicates or unusual changes.

Expenses

Anything unusual?

Review large spikes, inconsistent categories and missing recurring expenses.

Profit

Can you explain the result?

A business owner should understand the major changes in profitability.

5

Step Five

Build a CPA Exception List

Do not make your CPA search for every unusual transaction. Create a short handoff list of items that require context, judgment or confirmation.

Large unusual purchases

Explain what was purchased and retain supporting documentation.

Loans or financing

Provide loan agreements and relevant year-end balances where applicable.

Owner transactions

Flag unusual owner contributions, draws or mixed transactions.

Anything you cannot explain

A short “please review” list is better than silently guessing.

06 — Documents

Organize the Documents Your CPA May Need

The exact document request depends on the business and tax return. Use your CPA's requested list as the final authority.

Financial statements

P&L and balance sheet as applicable.

Bank records

Statements and reconciliation support.

Loan records

Loan statements and relevant agreements.

Payroll records

Payroll reports and supporting information.

Fixed-asset records

Purchases, disposals and supporting documents.

Major transaction support

Invoices, receipts and other relevant records.

07 — Final Checklist

CPA-Ready Books: 15-Point Checklist

☐ Bank accounts reconciled
☐ Credit cards reconciled
☐ A/R aging reviewed
☐ A/P aging reviewed
☐ Customer credits investigated
☐ Vendor credits investigated
☐ Duplicate transactions reviewed
☐ Unusual bank items investigated
☐ Loan balances reviewed
☐ Fixed assets reviewed
☐ Owner transactions reviewed
☐ P&L reviewed
☐ Balance sheet reviewed
☐ Supporting documents organized
☐ CPA exception list prepared

08 — Avoid Delays

5 Things That Make CPA Handoffs Harder

01

Unreconciled accounts

02

Missing support

03

Old A/R & A/P

04

Last-minute cleanup

05

Guessing instead of flagging

09 — FAQs

Preparing Books for Your CPA FAQs

How should I prepare my books for my CPA?

Reconcile bank and credit-card accounts, review accounts receivable and payable, clean up unusual or duplicate transactions, check the balance sheet and profit and loss statement, organize supporting documents, and prepare a list of questions or unusual items for your CPA.

Should my books be reconciled before I send them to my CPA?

Whenever possible, yes. Reconciled and organized books give a CPA a better starting point for tax preparation and review. Your CPA may still make tax adjustments or request additional information.

What documents should I give my CPA?

The exact list depends on your business and tax return. Common records can include financial statements, bank and credit-card statements, loan information, payroll records, fixed-asset information and supporting documents for material transactions. Your CPA should provide the final document request for your specific return.

What happens if my books are messy before tax season?

Messy books can create additional review and cleanup work, delay tax preparation and make it harder to understand whether financial information is complete. Addressing bookkeeping problems before the filing deadline can make the process more manageable.

Can a bookkeeper prepare my books for a CPA?

Yes. A bookkeeper or accounting provider can maintain and clean up the underlying financial records, reconcile accounts and prepare financial reports. A CPA can then use those records for tax or other professional services as appropriate.

Bookkeeping & Catch-Up Support

Want Your Books Ready Before Your CPA Gets Them?

Accountrise provides remote bookkeeping and accounting support for US businesses, including catch-up bookkeeping, bank reconciliation, AP/AR cleanup, month-end close and financial reporting.

Starting at

$10

/hour

Remote bookkeeping & accounting support for US businesses • Starting at $10/hour. Final pricing depends on scope, transaction volume, complexity and engagement requirements.

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