01
Agree the cutover date
Decide where the old books end and the new ones begin. Write down both dates. If you import history and add opening balances for the same period, you may count the same amounts twice.
02
Save the totals you will compare
Keep a copy of your old Trial Balance, bank balances and amounts owed by customers or to suppliers. Use these to check the new books, even if you rename accounts along the way.
03
Investigate differences
Compare one account group at a time. Look for amounts on the wrong side, duplicate parties, missing records and incorrect dates. Write down unexplained differences so you and your accountant can work through them.
04
Get a review before continuing
Ask your accountant to check the starting balances. Keep the old exports and your list of agreed exceptions, then begin recording new transactions from the date you chose.
Put it into practice
Follow the steps →Updated 3 October 2026 · Use these guides to plan the work, and check decisions about your own books with your accountant.