There are many valid reasons to change your tax professional — a move to a different city, a change in your financial complexity, concerns about quality, or simply wanting a fresh perspective. Making the switch smoothly requires a few practical steps.
When Is a Good Time to Switch?
The least disruptive time to change professionals is after your most recent return has been filed and any immediate issues with the IRS or California FTB have been resolved. Starting a new professional relationship mid-year or mid-audit is possible but adds complexity.
Retrieving Your Records From Your Former Preparer
Your tax documents belong to you. Under IRS guidelines and California professional standards, your prior preparer must provide you with:
- Copies of all previously filed returns
- Any workpapers and source documents you supplied to them
- Any unfiled returns or work in progress that you paid for
You may need to submit a written request. If a CPA refuses to return your records, you can contact the California Board of Accountancy at dca.ca.gov/cba, which enforces professional conduct standards for licensed CPAs in the state.
What to Share With Your New Professional
To help your new tax professional get up to speed quickly, provide:
- Federal and California state returns for the past three years
- Any IRS or FTB notices received, even if already resolved
- Documentation of any open issues such as installment agreements or pending audits
- Your current contact information and preferred communication method
Authorizing Your New Professional to Act on Your Behalf
If you want your new professional to be able to communicate with the IRS on your behalf, you will need to file IRS Form 2848 (Power of Attorney and Declaration of Representative). For California FTB matters, a separate California Power of Attorney (FTB 3520) is required. Your new preparer can help you complete these forms.
Revoking Prior Authorizations
If your previous professional has an active Power of Attorney on file with the IRS or FTB, you should revoke it after making your switch. The IRS provides instructions for revoking a prior POA at irs.gov. This prevents any miscommunication and ensures your new professional is the only authorized representative on file.
Switching professionals does not need to be complicated. With proper preparation and clear communication, you can make the transition without gaps in your compliance or filing history.
Official sources referenced: IRS.gov, California Board of Accountancy (dca.ca.gov/cba), California Franchise Tax Board (ftb.ca.gov). Not reviewed by a credentialed tax professional.