We have clients who have recently moved. They are withholding payment for the accounts and CT600 under the advice of their new accountant until he recieves everything he wants - which is beyond any usual handover.
I've already sent over the last set of accounts, CT600, trial balance, fixed assets details, bank reconciliation and notes on accounts. They are now asking for more details and working papers. Are there are guidelines or ethics involved for a new accountant to prevent payment on work that has been completed, agreed and submitted?
He has no qualifications and is not beholdent to any accountancy bodies even though he's apparently very experienced.