I'm changing accountants. Do I need to give him the minutes book?

Not necessarily in its entirety. When you change accountants, it's generally helpful to allow your new accountant to review the corporate documents they need to take over your company's file.

Depending on the nature of his mandate, he may notably need to consult documents concerning:

• shareholders, directors and officers;
• the declared dividends;
• the issuance, transfer, repurchase, purchase or cancellation of shares;
• changes to the share capital;
• certain other decisions having an accounting or tax impact.

Therefore, it is not always necessary to physically hand over the entire minutes book. When the book is stored electronically, the relevant documents can be transmitted or made accessible securely.

The new accountant will also be able to tell you what documents he needs depending on the work he has to do and the history of your company.

When corporate documents are passed on to an accountant or other professional, the company should ensure that it retains its own documentation or can access it when needed.

In summary , changing accountants doesn't necessarily mean you have to hand over the entire minutes book. However, you should give them access to the relevant corporate documents they need to perform their duties.