The glossary to understand and take action

Reversibility of accounting data

Reversibility refers to the ability to retrieve the documents and data needed to continue management with another tool or service provider.

Notion comptable, fiscale ou juridique · Luxembourg Fiduciaries Editorial Team · Reviewed on

Understand the scope

Definition and points to distinguish

Specify export formats, related documents, access, timeframes and costs. Test the data handover before becoming fully dependent on a service: a file that is readable on screen is not always reusable by the new firm.

In your file

What this changes in practice

Reversibility makes it possible to retrieve and transfer the useful data when changing firm or software. It concerns entries, supporting documents, history, settings and access needed for the file. A simple PDF of the annual accounts may be insufficient to continue bookkeeping. Formats, access rights, responsibilities and timeframes must be agreed before the relationship ends.

A scenario to help you understand

Educational example

Before changing service provider, a company requests an inventory of exports and documents, then verifies that the new firm can actually use them.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Définir les formats d’export
  • Contrôler l’exhaustivité des pièces
  • Retirer les accès devenus inutiles

The practical question

Find out more

Comment vérifier qu’une restitution de données est exploitable ?

Demandez un inventaire et contrôlez un échantillon avec le repreneur du dossier : écritures, pièces, références et périodes doivent correspondre. Vérifiez les formats et l’accès aux archives. Un fichier volumineux n’est pas forcément complet. La transition doit aussi préciser les travaux restant à faire et la date à partir de laquelle le nouvel intervenant en assume le suivi.

Connecting concepts

Terms to know as well

Continue with the concepts, contacts and procedures related to this topic.

Engagement letterThe engagement letter formalises the services agreed between a professional and their client, together with the conditions for their performance.General ledgerThe general ledger presents the movements recorded in each accounting account, together with their references and amounts.Audit trailA set of links and records making it possible to understand a transaction from its source document through to its recording and controls.Fiduciary firmA fiduciary firm is a service provider offering, depending on its organisation and authorisations, accounting, tax, administrative or corporate services.Processor within the meaning of the GDPRThe processor processes personal data on behalf of a controller, within the framework of the applicable instructions and conditions.FAIA — computerised audit fileAccounting data format used for the purposes of computerised audits by the AED.

Put it into practice

Explore further with our guides

Practical guideDigitising accounting: documents, automation and human oversightPractical guideGDPR-CARPA: understanding the scope of GDPR certificationPractical guideChoosing a fiduciary firm in Luxembourg: criteria and questions to askPractical guideAccounting documents: organising filing and retention

Sources and verification

References consulted on 20 September 2026. Official procedures specify the applicable conditions and exceptions.

This guide explains a general process. The applicable rules depend on your situation; it does not constitute personalised advice. Report a correction.

A definition gives you a reference point. To examine your situation, clarify your question with a professional.