Changing tax advisers: take control of your records
Source check: 15 September 2026. Practical preparation guidance for Pakistan. Examples are illustrative; any rate or filing period must match your own transaction.
Agree the handover date and open responsibilities
Tell both advisers which work is ending, which work is starting and the intended handover date. Identify any filing deadline or active proceeding that falls during the transition. Changing an adviser does not, by itself, pause a deadline or correct an earlier return.
Ask for the records in a readable format and request an itemised status of incomplete work. Keep correspondence factual. If a dispute arises over documents or the engagement, obtain advice appropriate to that dispute rather than making unsupported accusations or silently abandoning an open case.
Request the records, not only the final PDF
| Record group | What the next adviser needs |
|---|---|
| Returns and wealth statements | Submitted versions, acknowledgements and the relevant reconciliation workings. |
| Payments and deductions | Receipts, certificates, references and unresolved credit differences. |
| Notices and applications | Complete communications, replies, orders, refund applications and deadlines. |
| Registration and authority | Current details, authorised roles and any change that remains pending. |
| Open questions | Missing records, assumptions used and matters awaiting the taxpayer’s decision. |
Check whether “filed” means submitted
FBR’s return-completion guide explains the distinction between drafts and Completed Task. Check the status of the relevant documents rather than relying solely on a saved draft or a message saying the work is finished.
Example: you receive an income tax return PDF but no opening-wealth explanation. The next adviser should obtain the previous wealth statement and supporting working before building another year on top of it. Do not invent an opening balance just to continue the sequence.
Recover access through the official route
FBR’s password guidance describes the official reset process using the registered recovery channels. Confirm that your contact details are accurate. If you cannot access those channels, use the official support or correction process rather than sending one-time codes to an unknown person.
Review any formal representative access separately. Changing a password is not a substitute for checking who is authorised to act. Keep passwords, PINs and recovery codes out of a shared handover spreadsheet, and agree an appropriate access arrangement for the new engagement.
Have the next adviser record the starting position
Ask for a short acceptance note identifying records received, missing evidence, open deadlines and any historical issue requiring separate review. A new adviser cannot responsibly certify earlier figures merely because a return exists. Equally, changing advisers does not mean every earlier return must be revised.
Discuss the scope and fee for any historic review separately from the next routine filing. A revision should follow an identified error and the applicable process, not a preference for making the records look different.
Close the handover with a task owner for every item
For each outstanding item, record the current status, responsible person, next action and deadline source. Obtain acknowledgement that the handover was received and keep your own copy of the pack. Review the final list before ending access that is still needed for an expressly authorised pending task.
You can collect and organise the file yourself. Seek assistance if access is unavailable, the submitted records do not match what you approved, important workings are missing or an imminent deadline has no agreed owner.
When to request help
Close access and responsibility gaps
The handover should identify the last return filed, every open notice, the next deadline, tax payments awaiting allocation, refund applications and work still in draft. Export filed returns and acknowledgements from the official system; do not rely only on an adviser's working PDF. Separately collect computations, ledgers, certificates and correspondence that explain the filed figures.
After confirming the replacement arrangement, review portal representatives, delegated access, recovery email and phone, shared cloud folders and any bank or accounting permissions. Change credentials yourself and do not ask either adviser to email passwords. A signed handover list should distinguish “received,” “not available” and “to follow,” with ownership and a due date for every outstanding item.
Tell us the years involved, the records available, any access problem and your next deadline. Start with a short summary. Do not send passwords, PINs or one-time codes. Ask for the scope and professional fee before commissioning work.
Sources
This guide is written against the official and clearly labelled professional references below. Rates, thresholds and portal procedures change between reviews, so open the primary source before relying on a figure.
- FBR: completing the return and wealth reconciliation (checked 15 September 2026)
- FBR: password for Iris login
- FBR: income tax return record keeping
Questions people also ask
Does a change of adviser require revising every return?
No. Review specific concerns on their facts. Any revision needs a proper basis and must follow the applicable procedure.
Should I send passwords in my first enquiry?
No. Begin with the years involved, records available and any urgent deadline. Agree an appropriate engagement and access process separately.