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When changing accountants, service providers or business ownership, a company needs to know where its records are, which balances have been reconciled and what remains unresolved. A coordinated accounting and legal review supports an orderly handover.
When a review can help
Common triggers include personnel changes, a new accounting provider, fundraising, ownership transfers, restructuring, closure or a request for records from an authority. Periodic reviews can also identify inconsistencies before reporting.
The scope may cover a reporting period, transaction group or specific issue. An advisory review does not replace an independent audit or a tax authority’s findings.
Look beyond the totals
The accounting partner can review ledgers, receivables, payables, bank records, inventory, assets, payroll, invoices and tax filings within the agreed scope. KM UNION examines contractual grounds, approvals, corporate documents and the parties’ legal obligations.
For example, an overdue receivable requires both a balance check and examination of the claim: contract, acceptance, debt confirmation, payments, relevant dates and dispute correspondence. The combined analysis gives management a clearer basis for deciding its next steps.
Useful review deliverables
- An inventory of received and missing documents and review limitations.
- Reconciliation differences requiring explanation.
- Prioritised findings, supporting grounds and potential implications.
- Proposed corrections or additional documentation for client approval.
- Responsible persons, milestones and matters requiring specialist advice.
Any accounting or filing correction must reflect genuine facts and applicable rules. Documents should not be recreated to invent transactions, and balances should not be altered merely to make reports agree.
Partner experience and legal coordination
The partner team includes specialists with long-standing tax experience, a background in tax inspection and experience helping businesses review and explain their records. This supports identification of documentary gaps and questions requiring clarification.
KM UNION assists with legal rights and obligations, contracts, authorisations and responses within its engagement. The service does not promise elimination of tax liabilities or a particular inspection outcome; its purpose is truthful, consistent and explainable documentation.
Handover and continued operations
The handover record should distinguish originals, electronic files, accounting exports, submitted reports and outstanding work. Identify document custodians, access rights, account revocation and confidentiality arrangements. Payroll, personal and banking information should be shared only within the agreed need and access scope.
Contact KM UNION with the record status, periods concerned and handover objective. Legal and accounting work, deliverables and responsibilities are agreed before implementation.
Related articles
- Accounting, Tax and Legal Advisory in Vietnam: Coordinated Support
- Accounting for New and FDI Businesses in Vietnam: Legal Coordination
Legal references
Reviewed on 16 October 2026. General information only, not legal, accounting or tax advice for a particular case. Contact KM UNION to confirm the scope and the professional entity responsible. Vietnamese legal texts govern.
KM UNION · legal@kmunion.vn · +84 932 124 427
