Transition year and prior years when changing software

Last updated: October 2026 · fastview ag, Suhr

Professionally responsible: Marco Zanetti and Reto Ackermann, fiduciaries and certified auditors, fastview ag

Anyone changing audit software rarely starts from scratch: for every engagement there are audited previous years, archived dossiers and reports. pruvia therefore distinguishes between years that were audited in the legacy system and the first year that is audited in pruvia. This page describes both cases.

Why mark prior years

After the switch, the engagement overview should show for every engagement whether the last year has been audited, with what opinion, and by when the general meeting must take place at the latest. Without marking, the years audited in the legacy system appear as open, empty files. At the same time, the old audit file must remain retrievable during the retention period without having to be transferred into the new software.

Transition year: mark collectively

On the page “Engagements & responsibilities”, “Record transition year …” opens the dialogue “financial years audited in the legacy system”.

1. Choose the financial year. pruvia proposes the previous year and lists all engagements whose file is empty for that year: no import, no audit areas, no report, no approved planning.
2. Record opinion and report date. For each engagement you choose the opinion (unqualified, qualified, adverse, disclaimer) and the report date. “Report date for all” fills all rows that do not yet have a date. pruvia sets the balance sheet date from the financial year end.
3. Confirm. With “Mark engagements as audited” the selected rows are adopted.

The engagement overview then shows “Completed · legacy system”, the opinion as report wording (e.g. “standard wording” or “qualification”) and, in the general meeting deadline column (six months after the financial year end), the report date, with the addition “after deadline” if it is later. If the date is missing, it reads “legacy system · report date missing”. In the engagement’s year selector, the year carries the addition “legacy system”.

Prior years & documentation: filing dossiers

In the engagement’s master data, the card “Prior years & documentation” lists all prior years with opinion, report date and balance sheet date. You record new prior years there individually with “+ Record prior year”, also for a non-calendar financial year. A year for which data already exists in pruvia cannot be recorded as a prior year.

• Audit file: for each prior year you file any files, such as PDF, ZIP or Excel, up to 50 MB per file. They land in the engagement’s permanent file “Auditor”.
• Auditor since: the first financial year for which your firm is elected as auditor.
• Prior-year report: if a prior year with at least one dossier file exists for the previous year, the previous year’s auditor’s report counts as present.
• Delete: individual files or an entire prior year can be deleted; the current financial year is unaffected. pruvia checks the retention lock in the process.

The first year in pruvia

For the first year you audit in pruvia, you load the client’s trial balance for the reporting year and separately that of the previous year, each as Excel, CSV or PDF. pruvia deliberately does not take over a previous-year column in the reporting year’s file: every year goes through the same process with column mapping, accounts and balance sheet check. Only when the previous year’s balance sheet balances does pruvia use it as the comparative figures. An empty file marked as a prior year provides no previous-year figures. If a trial balance does not balance, the AI searches on request for likely causes such as signs or missing accounts (more under AI and automation in the audit).

You upload the previous year’s financial statements with the auditor’s report as a PDF; they serve to reconcile the opening balance sheet. If the report is missing, pruvia points out that the opening balance sheet and previous-year figures can only be used to a limited extent. You assess the reconciliation of the previous-year balances (procedure A/04) yourself.

Change of auditor and first-time audit

A change of software is not the same as a change of auditor. If you already audited the engagement in the legacy system, the report keeps “prior year audited by us”. If you take over the engagement anew, you choose the appropriate variant in the report under “Prior year and independence”, such as “First-time audit – prior year audited by another auditor” or “First-time audit after opting-out – prior year not audited”. For another auditor, you record its type of audit, the previous year’s balance sheet date, the date of its report and whether the conclusion was modified; without balance sheet date and report date, approval is blocked. For a first-time audit, pruvia adds questions on the predecessor auditor to the engagement acceptance.

What the auditor decides

• which years count as audited in the legacy system, with what opinion and report date;
• which files of the old dossier are filed;
• the variant for the prior-year information in the report; pruvia does not derive it from the prior years;
• whether the opening balance sheet and previous-year figures are sufficiently substantiated.

Frequently asked questions

Do I have to transfer old audit files into pruvia?

No. You mark years audited in the legacy system as a transition year with opinion and report date and file the archived dossier as files in the card “Prior years & documentation”. From revio, the dossier export of a financial year can additionally be taken over.

Which files does “Record transition year” cover?

All engagements whose file is empty for the selected financial year: no import, no audit areas, no report and no approved planning. Files with work in progress remain unchanged.

Which files can I file under a prior year?

Any files such as PDF, ZIP or Excel, several per year and up to 50 MB per file. They sit in the engagement’s permanent file “Auditor”.

Where do the previous-year figures in the first year come from?

From the separately loaded trial balance of the previous year (Excel, CSV or PDF). pruvia uses it as the comparative figures as soon as its balance sheet balances. A previous-year column in the reporting year’s file is not taken over.

Is a change of software a first-time audit?

No. A first-time audit exists when you take over the engagement anew as auditor. If you audited the previous year yourself in the legacy system, the report keeps “prior year audited by us”.

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