Missing transactions or incorrect balances?
The right starting point depends on what is missing and whether previous figures have already been used.
| What you find | What it usually needs | Records to start with |
|---|---|---|
| A month was never entered | Reconstruct the period without duplicating transactions already recorded elsewhere. | Bank statements, invoices and payment-platform exports. |
| The bank agrees but customer balances do not | Trace receipts, credit notes and opening balances customer by customer. | Receivables ledger, customer statements and remittance details. |
| A balance has been carried forward without explanation | Investigate its origin before approving a correction or write-off. | Previous trial balances, reconciliations and supporting contracts. |
| Rebuilt figures differ from a filed return | Compare the affected transactions and assess the applicable correction procedure. | The original return, tax workings and reconstructed ledger. |
Repairing the ledger does not amend a return already filed; corrective tax work must be included separately.
Before work starts, we identify what can be recovered, what needs an explanation and whether the corrected figures may affect earlier tax filings.
Establish which periods can be trusted
We compare the available ledger with bank statements, sales records, supplier documents and prior reports. The assessment identifies the last reliable closing position, missing months and balances that need investigation. It also distinguishes unrecorded transactions from transactions already recorded incorrectly. This matters because entering everything again can create duplicate revenue, costs and liabilities. We agree the reconstruction sequence and any urgent reporting dependencies before starting bulk processing.
Rebuild the accounts with an evidence trail
The project can include sorting source documents, rebuilding transaction records, reconciling accounts and preparing supporting schedules. Unexplained transfers, owner payments, intercompany balances and cash transactions receive specific questions. Where evidence remains incomplete, the proposed treatment and its limitations are recorded for management review. An estimate needs a reasonable basis; a balancing entry that merely makes the ledger agree is not a substitute for understanding the difference.
Separate repaired books from corrected filings
Reconstructed accounts may reveal differences from returns or reports already submitted. We flag those differences and connect the work to the appropriate tax review or audit process. Corrective filings, responses to an authority and audit opinions are separate deliverables unless included in the engagement. Completing the bookkeeping does not itself amend an earlier return or remove a penalty.
Supporting records remain important after the cleanup is complete. The FTA record-keeping guidance explains the need to retain evidence of transactions and balances. Our handover sets out the completed periods, reconciliations, outstanding issues and the recurring process needed to prevent the same backlog returning.
Documents and records to prepare
Tick the records you already have. The final request depends on your entity, the period and the work agreed. Please do not send financial records through this website.
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Related reading: Behind on bookkeeping? A practical UAE backlog-cleanup plan.
How the work starts
Map the gap
We establish the periods, entities and information available, along with any external deadline that affects the order in which work is required.
Agree a reconstruction plan
We define the opening position, work sequence, expected outputs and client contact responsible for answering questions about historic transactions.
Reconstruct and investigate
Records are rebuilt and reconciled. Missing evidence, inconsistent balances and potential filing differences are tracked instead of being buried in adjustments.
Review and hand over
Management reviews the outstanding judgements and agreed corrections. We deliver the records and specify any remaining tax, audit or recurring-bookkeeping work.
What affects the scope and fee?
- Number of incomplete periods and entities
- Transaction volume and document availability
- Quality of opening balances
- Cash, inventory and intercompany complexity
- Prior filings requiring comparison
We set out the deliverables, responsibilities and fee in the proposal. Work outside that scope is discussed before it is added.
Backlog accounting FAQs
Can you reconstruct accounts from bank statements alone?
Bank statements are a useful starting point, but they do not explain every transaction or establish all unpaid balances. We also ask for invoices, contracts, supplier statements and other evidence where available. The assessment identifies what can be reconstructed and what remains uncertain before the project scope is finalised.
How far back can the project cover?
Tell us the full period involved and which records remain available. We scope the work around evidence, opening balances and the purpose of the reconstruction. Older periods may depend on records held by a former accountant, bank or supplier. We establish those dependencies rather than promising a fixed period of recovery in advance.
Will the project correct our previous tax returns?
Only if the relevant tax review and corrective filing are expressly included. Bookkeeping reconstruction produces or repairs the accounting evidence. A separate assessment determines whether a filed position needs to change and which procedure applies. We identify potential differences so that they can be addressed by the responsible tax adviser.
What if our previous accountant will not cooperate?
We can assess the records you control and create a list of the missing exports, reconciliations and explanations. You remain responsible for obtaining access and authorising any handover. If important records cannot be recovered, we explain the effect on scope and reliability rather than suggesting that every historic balance can be verified.
Can you finish before an upcoming deadline?
Share the deadline immediately, together with the number of periods and the state of the records. We assess whether a useful sequence is achievable and identify information that must arrive first. Completion depends on the work and response times; we do not promise a delivery date before reviewing those dependencies.
How do we keep the books current afterwards?
The handover should lead into a recurring document collection and reconciliation process, with named owners and agreed reporting dates. We can propose ongoing bookkeeping once the opening position is understood. A recurring engagement is separately scoped, so you can see the difference between the cleanup fee and the continuing workload.
Sources and further reading
Original page research: 5 October 2026. Service comparison and preparation checklist updated: 9 October 2026. Requirements can change; check the linked authority guidance for the latest position.
How we use sources
