Switching Accountants — How to Change Your Accountant
What is a professional clearance letter? UK accountant switching
Spoke 3 — a routine letter from new accountant to old. NOT permission. NOT a barrier.
A **professional clearance letter** is a standard, routine letter your new accountant sends to your old one when you switch. It does two things: - Asks whether there is any professional or ethical reason the new firm should not take you on - Requests the records and information needed for a smooth handover Despite the name, it is **not** permission. You are free to switch regardless. "Clearance" refers to the new firm clearing that there is no ethical barrier — not getting consent from the old one. Regulated firms (ICAEW, ACCA, IFA) are bound to respond cooperatively within a reasonable timeframe. **Read the full guide at [rraccountants.uk/professional-clearance-letter](https://rraccountants.uk/professional-clearance-letter).**
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