Collecting documents from accounting clients: how to close the month without chasing the client three times

By Igor Costa · October 26, 2026 · 6 min read

To collect documents from an accounting client, write into the contract what they send and by when. Send the list on the first business day, repeat the reminder only for those still missing items and confirm each receipt. On the agreed day, the manager sees the clients holding up the close and takes over the conversation.

Why does the month-end close get delayed by the client?

The close gets delayed because the period only closes when the last document arrives. And the firm doesn't always know which document is missing, from which client.

In the Contábeis forums, the story repeats itself: the client has a fixed date and still doesn't send the statement, the invoices or the receipts. The analyst asks on WhatsApp, then by email, then by phone. Each request sits in a different channel, and nobody sees the total.

The cost doesn't show up in the fees. In the Sescon-SP study with Omie, published by Fenacon on October 15, 2026, 73% of 314 firms charge a fixed monthly fee. The client who needs five reminders pays the same as the client who sends everything on the 2nd.

The approach has four parts: the written deadline, the list per client, the reminder schedule and the record of what arrived.

What does the contract need to say about document delivery?

The contract needs to say what the client sends, by what day and what happens when they are late. Without it, the request becomes a favor, and the delay becomes the firm's fault.

Resolução CFC 1.590/2020 requires a written contract for accounting services (art. 1). Art. 2 lists the minimum content. Three items serve document collection:

• Responsibilities of the parties (item h): this is where the client's delivery deadline goes.
• Services the client performs itself (item c): for example, downloading the statement and keeping the receipts.
• Provision for amendments (item i): this is the basis for billing the extra work of a client who is always late.

The rule doesn't set the deadline. That is up to the firm. This is an example clause to adapt with your legal team:

1. The client sends the period's documents by the 5th business day of the following month.
2. The firm sends the document list per client on the 1st business day.
3. A document delivered after the deadline goes into the next close, or is treated as an extra service, according to the fee schedule.
4. The firm confirms each receipt in writing.

Item 4 protects both sides. With the confirmation, nobody argues later about whether the statement arrived.

How do you build the document reminder schedule?

The reminder schedule is the sequence of reminders, with a set day, channel and text. It goes out on the right date to everyone and repeats only for those who still owe documents.

This is an example schedule for a firm with 48 clients and a deadline on the 5th business day:

Three rules make the schedule work:

1. The list is per client. A Simples client with one account doesn't get the request meant for a Presumido client with three banks.
2. The reminder says what is missing. "The October Itaú statement is missing" works better than "Documents are missing."
3. Those who have sent everything drop out of the schedule. A reminder to someone who has already complied irritates a good client.

This logic is not new. According to the Thomson Reuters whitepaper on Gestta, automatic document collection with rules is part of the product. The difference lies in where the client's reply ends up.

How do you know what has arrived and what is missing?

Each document received needs to clear that client's pending item, for that period. If clearing it depends on someone remembering, the list on the 3rd day goes out wrong.

The weak spot is usually WhatsApp. The client sends the PDF in the chat, and someone opens, downloads, renames and files it by hand. Meanwhile, the 3rd-day reminder goes out to someone who already sent it.

A simple board solves most of it. One card per client and period, with the document list and the status of each one:

With the card, the reminder goes out with what is actually missing. The manager filters the open cards on the 6th business day and sees the queue for the period.

Also keep the client's consent to receive messages. The WhatsApp Business policy, updated September 23, 2026, requires that the person has provided their number and agreed to receive messages.

What should you do with a client who is late every month?

Measure before you talk. Count each client's reminders in the month and bring the number to the meeting. With the history, the conversation moves from "you're always late" to the facts.

Three options, from the lightest to the firmest:

• Help the client comply. Show how to download the statement in the bank app or ask for read access to the statement.
• Change the deadline. If the client closes their cash on the 8th, a deadline on the 5th business day doesn't work for them.
• Bill the extra. A late document creates rework. With the amendment provided for in the contract, it goes into the fee schedule.

For the tax reform, the logic is the same: what the client needs to send becomes an item on their card. See the work the reform brings to the firm and how to get it into the fees.

How CERNE solves it

CERNE works alongside the accounting system. Bookkeeping stays there. CERNE organizes the requests, the receipts and the close for each client.

• Close board. One card per client and period, with the document list and one task per department.
• Requests via WhatsApp. On the 1st business day, the list goes out via WhatsApp under the firm's rule. The reminder repeats only for those still missing items, with the missing item.
• Portal with no login. The client sends the document and downloads the tax payment slip through a link, without creating a password.
• Attachment reading. The client sends the statement in the chat. The AI recognizes the document, the bank and the month and proposes clearing the pending item. A person confirms, and the client gets a receipt notice.
• Who is holding up the period. On the agreed day, the manager sees the clients still missing documents and takes over the conversation. The AI assistant answers "which October closes are at risk, and why?".

The BPO and accounting package starts with an assessment of your firm and uses modules already running at CERNE clients: the board with owner and deadline, and approval before anything is sent. See the collection workflow on the BPO and accounting page and the cards for each role.

Start with an assessment

The reminder schedule in this article is an example. Your firm's depends on your portfolio and your contract. Start with an assessment of your operation: our team finds where the close gets stuck and builds the reminder schedule with you. Book the assessment.

Frequently asked questions

How do you collect documents from accounting clients?

Agree in the contract on what the client sends and by when. Send a list per client on the first business day, repeat the reminder only for those still missing items and confirm each document received. At the end of the deadline, the manager sees who is holding up the period.

What should you do when the client doesn't send the bank statement to the accountant?

Log the request with date and channel, state what stays pending in the close and bring the history to the conversation. Resolução CFC 1.590/2020 requires a written contract with the parties' responsibilities, and that is where the client's deadline should be.

Does an accounting contract need a document delivery deadline?

Resolução CFC 1.590/2020 doesn't set a deadline, but it requires a written contract with the services, the parties' responsibilities and the services the client performs itself (art. 2). The document delivery deadline fits under the client's responsibilities.

Can I request documents from the client over WhatsApp?

Yes, with the client's consent. The WhatsApp Business policy, updated September 23, 2026, requires that the person has provided their number and agreed to receive messages. Record that consent in the client's file.

Which documents should the client send to the accountant every month?

In general: statements for all accounts, incoming and outgoing invoices, proof of payment, new contracts and payroll changes. The list varies by tax regime and activity, and the firm should send it per client.

Sources

1. Resolução CFC 1.590/2020, accounting services contract
2. Fórum Contábeis, collecting documents for bookkeeping
3. Fórum Contábeis, company doesn't send bank statement
4. Fenacon, Sescon-SP study with Omie on accounting service prices, October 15, 2026
5. WhatsApp, WhatsApp Business Messaging Policy, updated September 23, 2026
6. Thomson Reuters, whitepaper Conheça o Gestta