When responsibility for a bookkeeping client moves between team members, access can become an invisible point of failure. The incoming bookkeeper may know what work is due but not which systems are used, which permissions are still pending or where approved source records are held.
A client access handover should map the working environment without copying passwords or sensitive credentials into general notes. It gives the new owner a clear view of required systems, permission status and unresolved access actions.
List the systems needed for the work
Identify the accounting platform, document locations, banking access arrangements and other approved systems genuinely required for the client's bookkeeping workflow. Keep the list limited to relevant working resources.
A handover is easier to use when essential access is distinguished from optional or historical tools.
Record permission status, not secret credentials
Show whether the incoming person already has access, needs an invitation or is waiting for approval. Do not place passwords, security answers or other secret authentication information into an ordinary handover record.
Credentials should continue to be handled through the organisation's authorised security process.
Identify who controls each access request
Some permissions may be managed internally while others require action from the client or a platform administrator. Record the appropriate owner for each outstanding request.
This prevents the incoming bookkeeper from repeatedly asking the wrong person for access that only somebody else can grant.
Point to approved record locations
Explain where current source documents, prior working records and relevant client instructions are stored. Use references to approved locations rather than creating duplicate copies merely for the handover.
If a location is being retired or replaced, make the current destination explicit.
Flag access gaps that affect deadlines
Not every missing permission blocks current work. Identify which access gaps prevent a specific task from progressing and which can be resolved later.
This lets the incoming owner prioritise the access requests with a real operational consequence.
Remove obsolete access through the proper process
Where the outgoing team member no longer requires access, follow the firm's established offboarding or permission-change process. Do not assume that handing the client over automatically removes old permissions.
The handover can flag the required action without attempting to bypass system administration controls.
Confirm the new owner can reach the working evidence
Before treating the handover as complete, verify that the incoming bookkeeper can access the systems and records needed for the immediate work, or that remaining gaps have clear owners and next actions.
A structured access handover protects continuity without turning a working note into a credential store. It gives bookkeeping teams visibility over systems, permissions and record locations while keeping security responsibilities in the appropriate controls.