I have recently terminated my accountants services due to closure of business. I am currently undertaking a debt consolidation agreement and my wife is going bankrupt as a result of business debts. The question is: We currently owe money to accountant for fees relating to 2014 - 2015 services. Both the accountant and ourselves have agreed to a fortnightly payment arrangement to pay off the debt. The issue is that until my personal and business tax return has been completed for 2013 - 2014 I the debt reduction agreement can not be completed. The accountant is withholding sending through any paperwork or information regarding income or expenses for the 2013-2014 year. I have been told that he has the right to retain any work he has done, but, he apparently is legally bound to hand over anything that he received from us. Another question is the debt is for 2014-2015 year not 2013-2014. The accountant has been paid for that financial year. Would he be legally bound to hand over all reports and information for the year regardless of whether we owe him money for the current financial year.