I have changed accountants as a self-employed person, but I still have an outstanding balance of invoices. I am willing to pay these, but they do not want to release the existing accounts. Is this allowed?

Answer

As an accountant/bookkeeper, the right of retention is deontologically prohibited. The best thing you can do is ask your new accountant to send a letter to the previous accountant requesting your file. He can also specify what must be included in the file. The fact that you have not yet paid your invoices cannot be regarded as a reason for not delivering your accounts.