Accountant review pack for MTD
Prepare an accountant review pack with reconciliations, VAT checks, MTD update totals and open questions.
Moving from spreadsheets to accounting software is a controls project as much as a software choice. A good review pack lets the accountant focus on judgement instead of hunting for bank statements and missing receipts. This guide explains accountant review packs so the migration supports VAT, MTD and year-end review.
For wider context, use Switch accounting system . If the topic affects a filing deadline, software choice or tax treatment, confirm the live position before acting. The workflow below is designed to keep the evidence in one place so the owner, bookkeeper and accountant can all review the same record.
Official point to verify
GOV.UK describes quarterly updates as summaries created from digital records for each self-employment or property business. Standard and calendar update periods share the same update deadlines. Check the current wording in GOV.UK quarterly update guidance before making a binding filing, software or tax decision.
What to control
| Area | Control | Why it matters |
|---|---|---|
| Bank reconciliation | Show that bank accounts agree to statements | The review starts with completeness |
| Open queries | List missing receipts and judgement calls | Questions should not be hidden |
| Tax reports | Share VAT or MTD update drafts | The adviser needs the exact figures |
| Submission evidence | Save receipts after filing | The pack should close the period |
Review routine
Move in stages: freeze the old spreadsheet, reconcile the final position, map accounts and VAT codes, import opening balances, then run a short parallel review. Do not treat the migration as finished until old suspense items and unreconciled balances have owners.
A useful review note should answer three questions: what source evidence was used, what judgement was applied, and who approved the treatment. Keep that note beside the transaction or period report rather than in a separate inbox.
Common mistakes
- Sending a spreadsheet export with no source documents
- Expecting the accountant to find every missing receipt
- Not saving the submitted version
The best prevention is a short, repeated checklist. If a control is too complicated to run every month or quarter, it will probably fail when the deadline is close.
How ReAI helps
ReAI gives the new system a cleaner start by combining imports, document evidence and accountant review. That helps the migration become a controlled finance process rather than a one-off data dump. For hands-on help with setup, see Accounting Assistance for Small Businesses .
Summary
Treat Accountant review pack for MTD as a recurring accounting control, not a one-off admin task. Put the source data, review owner, exception list and submission evidence in the same system before the deadline arrives. That makes compliance work easier to check and much less dependent on memory.