Backlog Accounting, scoped around your position.
Clear pending accounts, organise past transactions and rebuild reliable financial records while protecting compliance.
Backlog accounting reconstructs historical records from source documents and bank activity, then reconciles the result before current-period reporting or tax work continues. The first step is to define periods, data availability and material gaps.
Reviewed against current official guidanceContent review date: 2026-08-30. The official authority remains the source of truth for eligibility, deadlines, fees and processing.
When this service may be relevant
Several accounting periods remain unposted
Bank activity exists but invoices and coding are incomplete
Tax filings cannot be reconciled to the ledger
A new finance team is taking over unreliable records
Records to prepare
Complete bank and card statements
Sales and supplier document archives
Payroll, owner and intercompany records
Prior returns, ledgers and opening-balance support
Expected work products
- 01Backlog period and data-gap assessment
- 02Reconstructed transaction ledger
- 03Balance-sheet reconciliations
- 04Exception log and handover pack
Important scope limits
- Missing source documents should remain visible as exceptions
- Reconstruction may identify tax corrections requiring separate approval
- Opening balances should not be accepted without support
Primary sourceFederal Tax Authority — Corporate Tax
Check the authority page for the latest service rules and published procedures.
Open official guidance