I have just had to deal with the terrible client who was unbelievaby disorganised and I had to charge her a little bit extra to deal with her property accounts. What I charged was only half what I should have charged but thats another story as the accounting records were total mess -. I sent the invoices with a covering note justifying the charges and she paid part of the fees then six weeks later throw a massive strop saying they were too high compared to other accountants (they weren't) and wanted a discount. I decided to disengage and take legal action to recover the amounts due
She found an accountant and now have to give professional clearance which I have duty to give irrespective of the issue above. Do I mention I have fees outstanding ?
Secondly, how much detail do I need to give to the new accountant as I doubt the new accountant will be able to work out the breakup of the Fixed Asssets and Director Loan Accounts.