What I Look For First When Reviewing a New Client’s Books (Spoiler: It’s Not the Mistakes)

When I open a new client’s books for the first time, I am not looking for what went wrong. I am looking for what is working.

Most business owners assume a bookkeeper’s first move is to hunt for errors, but that is not where I start. Before I even glance at what needs fixing, I look for patterns, structure, and signs of care. Maybe you have been consistent about reconciling, maybe your chart of accounts is thoughtfully organized, or maybe you have just been doing your best to keep things moving. Those details tell me a lot about how you run your business and where I can help bring even more clarity.

Bookkeeping is not just about spotting mistakes. It is about understanding the story behind your numbers. Every report, transaction, and balance paints a picture of how your business functions day to day. When I review a client’s books in Xero, I am studying that picture. I am asking what is going well, what is creating confusion, and where we can simplify or strengthen.

Once I understand the foundation, then we clean up what is out of place. But that process always starts with respect—for the effort, for the business, and for the human behind it.

So if you are nervous about having someone look at your books, know this. A good bookkeeper is not there to judge. We are there to listen, organize, and guide. Your books tell a story, and the goal is not perfection. It is progress, clarity, and confidence in the numbers that support your work.