A semi retired accountant friend of mine has recently died. His widow is left with about 100 live client files and the problem of what to do.
I've spoken to a firm who would be interested in picking up the clients but the widow has Data Protection concerns.
Can she just pass over the files and the new firm contact the clients
Can she just give the names & addresses of the clients and pass the file when she has a written authority from each client obtained by the new firm
Or neither in which case what is the way forward. She doesn't want the problem of writing to all of them or the cost of sending the files back
I wasn't interested in taking over the client base for various reasons
Your wisdom needed please