Background: I have a small business with only about 20 transactions per year, with an audit exemption. Every year I give my books, etc. to my accountant within 60 days of year end, with everything present and neatly organised. Unfortunately my accountant typically doesn't complete my accounts until the last possible moment, which causes me anxiety and forces me to pay for documents to to be rushed to the other director who is overseas. This year she's filing to change the ARD for my company because she says the "wrong ARD was assigned by Revenue". I believe she's doing this to buy time because the books won't be ready. But I feel I have no choice but to go along with it this year because otherwise we'll miss the due date. Finally, at least once a year I learn from Revenue or the CRO that some document or other hasn't been filed. My accountant always says that the document in question was filed, and that it must have been lost in the system because it was a nil return... but at this point I have my doubts. For these reasons I am going to find a new accountant.